Civic Intelligence

Junaluska Community Volunteer Fire Dept Inc.

990 • Fiscal year 2019 • EIN 56-2001976

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 03, 2019

Organization ProfileWWW.JUNALUSKAFIRE.COM
PO Box 245Lake Junaluska, NC 28745

(828) 452-4404

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.33x

Higher debt load relative to assets than 74% of similar nonprofits.

2019 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

1.15x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2019

Net Margin

20th percentile

-0.7%

Higher net margin than 20% of similar nonprofits.

2019 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2019

Asset Growth

10th percentile

-5.5%

Faster asset growth than 10% of similar nonprofits.

2019 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$1,803,032

Down $104,505 (-5.5%) from 2018

Net Assets

Down

$1,210,817

Down $3,401 (-0.3%) from 2018

Liabilities

Down

$592,215

Down $101,104 (-15%) from 2018

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin20th percentile

Revenue

Up

$513,650

Up $70,299 (+16%) from 2018

Expenses

Up

$517,051

Up $76,016 (+17%) from 2018

Net Income

Down

-$3,401

Down $5,717 (-247%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,205,761Liabilities 2011: $340,073Net Assets 2011: $865,6882011Assets 2012: $1,278,252Liabilities 2012: $362,533Net Assets 2012: $915,7192012Assets 2013: $1,212,617Liabilities 2013: $263,293Net Assets 2013: $949,3242013Assets 2014: $1,114,971Liabilities 2014: $157,495Net Assets 2014: $957,4762014Assets 2015: $1,043,316Liabilities 2015: $52,561Net Assets 2015: $990,7552015Assets 2016: $1,459,885Liabilities 2016: $313,000Net Assets 2016: $1,146,8852016Assets 2017: $2,009,484Liabilities 2017: $797,582Net Assets 2017: $1,211,9022017Assets 2018: $1,907,537Liabilities 2018: $693,319Net Assets 2018: $1,214,2182018Assets 2019: $1,803,032Liabilities 2019: $592,215Net Assets 2019: $1,210,8172019Assets 2020: $1,730,527Liabilities 2020: $480,076Net Assets 2020: $1,250,4512020Assets 2021: $1,650,323Liabilities 2021: $350,525Net Assets 2021: $1,299,7982021Assets 2022: $1,693,454Liabilities 2022: $236,106Net Assets 2022: $1,457,3482022Assets 2023: $1,922,166Liabilities 2023: $88,735Net Assets 2023: $1,833,4312023Assets 2024: $2,089,467Liabilities 2024: $385,070Net Assets 2024: $1,704,3972024Assets 2025: $2,010,519Liabilities 2025: $292,272Net Assets 2025: $1,718,2472025

Highlighted filing

2019

Assets$1,803,032
Liabilities$592,215
Net Assets$1,210,817
Open 2019 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $304,5112011Revenue 2012: $350,574Expenses 2012: $300,543Net Income 2012: $50,0312012Revenue 2013: $361,730Expenses 2013: $328,125Net Income 2013: $33,6052013Revenue 2014: $369,536Expenses 2014: $361,384Net Income 2014: $8,1522014Revenue 2015: $360,787Expenses 2015: $327,508Net Income 2015: $33,2792015Revenue 2016: $463,873Expenses 2016: $307,743Net Income 2016: $156,1302016Revenue 2017: $446,856Expenses 2017: $381,839Net Income 2017: $65,0172017Revenue 2018: $443,351Expenses 2018: $441,035Net Income 2018: $2,3162018Revenue 2019: $513,650Expenses 2019: $517,051Net Income 2019: -$3,4012019Revenue 2020: $524,286Expenses 2020: $484,652Net Income 2020: $39,6342020Revenue 2021: $489,166Expenses 2021: $440,481Net Income 2021: $48,6852021Revenue 2022: $566,526Expenses 2022: $408,976Net Income 2022: $157,5502022Revenue 2023: $999,378Expenses 2023: $623,295Net Income 2023: $376,0832023Revenue 2024: $1,018,328Expenses 2024: $1,147,362Net Income 2024: -$129,0342024Revenue 2025: $1,045,429Expenses 2025: $1,031,579Net Income 2025: $13,8502025

Highlighted filing

2019

Revenue$513,650
Expenses$517,051
Net Income-$3,401
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 3, 2019
Return Version
2018v3.1
Gross Receipts
$523,432
Mission and Program Overview

Mission

Provision of fire protection and first responder rescue to the citizens of lake junaluska, north carolina and the surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,442,397$1,342,481▼ $99,916
Cash and Non-Interest-Bearing Accounts$440,312$437,888▼ $2,424
Prepaid Expenses and Deferred Charges$10,960$11,887▲ $927
Accounts Receivable$13,868$10,776▼ $3,092
Total Assets$1,907,537$1,803,032▼ $104,505
Liabilities
Mortgage Notes Payable Secured by Investment Property$674,735$569,102▼ $105,633
Accounts Payable and Accrued Expenses$18,584$23,113▲ $4,529
Total Liabilities$693,319$592,215▼ $101,104
Net Assets / Fund Balance
Unrestricted Net Assets$1,162,788$1,155,229▼ $7,559
Temporarily Rstr Net Assets$51,430$55,588▲ $4,158
Total Net Assets Fund Balance$1,214,218$1,210,817▼ $3,401
Total Liabilities and Net Assets / Fund Balance$1,907,537$1,803,032▼ $104,505

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,077,243$1,869,328$2,946,571
Buildings$177,604$153,448$331,052
Land$87,634-$87,634
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
William LedbetterBoard Chairman
Jason GriffinBoard Member
Jim FrancisBoard Member
Roger HuffmanBoard Member
Billy JaynesAdministrator
Larry StoutSecretary
Michelle EvansSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$505,174
Program Service Revenue
$0
Investment Income
$822
Other Revenue
$7,654
All Other Contributions
$6,621
Change in Net Assets
$-3,401

Audited Revenue Reconciliation

Revenue per Audited Statements
$523,431
Total Revenue per Audited Statements
$523,431
Total Revenue per Form 990
$523,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$421,785
Salaries, Compensation, and Employee Benefits$95,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$220,990--$220,990
Other Salaries and Wages$86,958--$86,958
Other Expenses$50,476$1,736-$50,476
Insurance$38,898--$38,898
Interest-$15,646-$15,646
Occupancy$13,725--$13,725
Fees for Services Accounting-$7,980-$7,980
Payroll Taxes$7,048--$7,048
Travel$5,710--$5,710
Pension Plan Contributions$1,260--$1,260
All Other Expenses-$950-$950
Total Functional Expenses$488,721$28,330$0$517,051

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$526,832
Total Expenses per Audited Statements$526,832
Total Expenses per Form 990$526,832
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

“Minutes were kept for all board of directors meetings which occurred during the fiscal year.”

Committee meeting documentation Part VI line 8B

“Minutes were kept for all board of directors meetings which occurred during the fiscal year.”

Form 990 governing body review Part VI line 11

“Board of directors was given the opportunity to review form 990 when form was signed, prior to being mailed.”

Conflict of interest policy compliance Part VI line 12C

“Documents available for public inspection are provided upon request at the department. Department has posted detailed conflict of interest statement policy in station and made individual firemen aware of the policy. Monitoring is acheived due to small size of membership and based on word-of-mouth from firemen bringing potential abuse to managements attention.”

Other officer or key employee compensation Part VI line 15B

“Key employee is a single adminstrator who mans the station 5 hours per week during the day hours. Compensation was originally set based on comparison of similar positions at nearby fire stations.”

Governing documents etc available to public Part VI line 19

“Board has developed a written conflict of interest policy which it does enforce.”

Filing and Contact Details

Filer

Filer Name
Junaluska Community Volunteer Fire
EIN
56-2001976
Address
PO BOX 245, LAKE JUNALUSKA, NC 28745

Signing Officer

Name
William Ledbetter
Title
Board Chairman
Phone
8282264088
Signed
2019-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Ledbetter
Formed
1961
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
34

Preparer

Firm
Underwood Dills & Associates PC
Address
154 N Main St, Waynesville, NC 28786
Preparer
Lindsey M Dills CPA
Phone
8284525370
Supplemental Narrative

Additional Explanations

General explanation attachment

“Publication 598 neighborhood land rule: if an organization acquires real porperty with the intention of using the land for exempt purposes within 10 years, it will not be treated as debt financed property if it is in the neighborhood of other property that the organization uses for exempt purposes.organizations gross rents of $16,800 as reported on line 6a are from debt-financed property acquired during a prior tax year. Organization has documented its intention of converting the property to exempt purposes within a 10-year period in the minutes of the meetings held by the governing board of directors. The parcel of land is directly adjoining to the current facilities and is expected to be used for future expansion.”

Raw XML Appendix369 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt018584
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt023113
IRS990/AccountsReceivableGrp/BOYAmt013868
IRS990/AccountsReceivableGrp/EOYAmt010776
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVISION OF FIRE PROTECTION AND FIRST RESPONDER RESCUE TO THE CITIZENS OF LAKE JUNALUSKA, NORTH CAROLINA AND THE SURROUNDING AREA
IRS990/AllOtherContributionsAmt06621
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0950
IRS990/AllOtherExpensesGrp/TotalAmt0950
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0BILLY JAYNES
IRS990/BooksInCareOfDetail/PhoneNum08284524404
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 245
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAKE JUNALUSKA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd028745
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0440312
IRS990/CashNonInterestBearingGrp/EOYAmt0437888
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0505174
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0822
IRS990/CYOtherExpensesAmt0421785
IRS990/CYOtherRevenueAmt07654
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-3401
IRS990/CYSalariesCompEmpBnftPaidAmt095266
IRS990/CYTotalExpensesAmt0517051
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0513650
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0220990
IRS990/DepreciationDepletionGrp/TotalAmt0220990
IRS990/Desc0OPERATION AND MAINTENANCE OF JUNALUSKA COMMUNITY FIRE DEPARTMENT
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0488721
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07980
IRS990/FeesForServicesAccountingGrp/TotalAmt07980
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0LARRY STOUT
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHELLE EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm2ROGER HUFFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3JIM FRANCIS
IRS990/Form990PartVIISectionAGrp/PersonNm4JASON GRIFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM LEDBETTER
IRS990/Form990PartVIISectionAGrp/PersonNm6BILLY JAYNES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6ADMINISTRATOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0498553
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0523432
IRS990/GrossRentsGrp/RealAmt017113
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt038898
IRS990/InsuranceGrp/TotalAmt038898
IRS990/InterestGrp/ManagementAndGeneralAmt015646
IRS990/InterestGrp/TotalAmt015646
IRS990/InvestmentIncomeGrp/ExclusionAmt0822
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0822
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02022776
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01442397
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01342481
IRS990/LandBldgEquipCostOrOtherBssAmt03365257
IRS990/LegalDomicileStateCd0NC
IRS990/LessRentalExpensesGrp/RealAmt09782
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVISION OF FIRE PROTECTION AND FIRST RESPONDER RESCUE TO THE CITIZENS OF LAKE JUNALUSKA, NORTH CAROLINA AND THE SURROUNDING AREA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0674735
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0569102
IRS990/NetAssetsOrFundBalancesBOYAmt01214218
IRS990/NetAssetsOrFundBalancesEOYAmt01210817
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07331
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt07331
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt013725
IRS990/OccupancyGrp/TotalAmt013725
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc1VEHICLE FUEL AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2DUES AWARDS DONATIONS
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02018
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11736
IRS990/OtherExpensesGrp/ProgramServicesAmt037165
IRS990/OtherExpensesGrp/ProgramServicesAmt122998
IRS990/OtherExpensesGrp/ProgramServicesAmt23493
IRS990/OtherExpensesGrp/ProgramServicesAmt350476
IRS990/OtherExpensesGrp/TotalAmt039183
IRS990/OtherExpensesGrp/TotalAmt122998
IRS990/OtherExpensesGrp/TotalAmt25229
IRS990/OtherExpensesGrp/TotalAmt350476
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0323
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0323
IRS990/OtherRevenueTotalAmt0323
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt086958
IRS990/OtherSalariesAndWagesGrp/TotalAmt086958
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt07048
IRS990/PayrollTaxesGrp/TotalAmt07048
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01260
IRS990/PensionPlanContributionsGrp/TotalAmt01260
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010960
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011887
IRS990/PrincipalOfficerNm0WILLIAM LEDBETTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0427922
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01145
IRS990/PYOtherExpensesAmt0367949
IRS990/PYOtherRevenueAmt014284
IRS990/PYRevenuesLessExpensesAmt02316
IRS990/PYSalariesCompEmpBnftPaidAmt073086
IRS990/PYTotalExpensesAmt0441035
IRS990/PYTotalRevenueAmt0443351
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-3401
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07331
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0177604
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0153448
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0331052
IRS990ScheduleD/EquipmentGrp/BookValueAmt01077243
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01869328
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02946571
IRS990ScheduleD/ExpensesSubtotalAmt0526832
IRS990ScheduleD/LandGrp/BookValueAmt087634
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt087634
IRS990ScheduleD/RevenueSubtotalAmt0523431
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01342481
IRS990ScheduleD/TotalExpensesPerForm990Amt0526832
IRS990ScheduleD/TotalRevenuePerForm990Amt0523431
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0523431
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0526832
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINUTES WERE KEPT FOR ALL BOARD OF DIRECTORS MEETINGS WHICH OCCURRED DURING THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINUTES WERE KEPT FOR ALL BOARD OF DIRECTORS MEETINGS WHICH OCCURRED DURING THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS WAS GIVEN THE OPPORTUNITY TO REVIEW FORM 990 WHEN FORM WAS SIGNED, PRIOR TO BEING MAILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION ARE PROVIDED UPON REQUEST AT THE DEPARTMENT. DEPARTMENT HAS POSTED DETAILED CONFLICT OF INTEREST STATEMENT POLICY IN STATION AND MADE INDIVIDUAL FIREMEN AWARE OF THE POLICY. MONITORING IS ACHEIVED DUE TO SMALL SIZE OF MEMBERSHIP AND BASED ON WORD-OF-MOUTH FROM FIREMEN BRINGING POTENTIAL ABUSE TO MANAGEMENTS ATTENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KEY EMPLOYEE IS A SINGLE ADMINSTRATOR WHO MANS THE STATION 5 HOURS PER WEEK DURING THE DAY HOURS. COMPENSATION WAS ORIGINALLY SET BASED ON COMPARISON OF SIMILAR POSITIONS AT NEARBY FIRE STATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD HAS DEVELOPED A WRITTEN CONFLICT OF INTEREST POLICY WHICH IT DOES ENFORCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PUBLICATION 598 NEIGHBORHOOD LAND RULE: IF AN ORGANIZATION ACQUIRES REAL PORPERTY WITH THE INTENTION OF USING THE LAND FOR EXEMPT PURPOSES WITHIN 10 YEARS, IT WILL NOT BE TREATED AS DEBT FINANCED PROPERTY IF IT IS IN THE NEIGHBORHOOD OF OTHER PROPERTY THAT THE ORGANIZATION USES FOR EXEMPT PURPOSES.ORGANIZATIONS GROSS RENTS OF $16,800 AS REPORTED ON LINE 6A ARE FROM DEBT-FINANCED PROPERTY ACQUIRED DURING A PRIOR TAX YEAR. ORGANIZATION HAS DOCUMENTED ITS INTENTION OF CONVERTING THE PROPERTY TO EXEMPT PURPOSES WITHIN A 10-YEAR PERIOD IN THE MINUTES OF THE MEETINGS HELD BY THE GOVERNING BOARD OF DIRECTORS. THE PARCEL OF LAND IS DIRECTLY ADJOINING TO THE CURRENT FACILITIES AND IS EXPECTED TO BE USED FOR FUTURE EXPANSION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt051430
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt055588
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01907537
IRS990/TotalAssetsEOYAmt01803032
IRS990/TotalAssetsGrp/BOYAmt01907537
IRS990/TotalAssetsGrp/EOYAmt01803032
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0505174
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028330
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0488721
IRS990/TotalFunctionalExpensesGrp/TotalAmt0517051
IRS990/TotalGrossUBIAmt07331
IRS990/TotalLiabilitiesBOYAmt0693319
IRS990/TotalLiabilitiesEOYAmt0592215
IRS990/TotalLiabilitiesGrp/BOYAmt0693319
IRS990/TotalLiabilitiesGrp/EOYAmt0592215
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01214218
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01210817
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0488721
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01145
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0513650
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07331
IRS990/TotalVolunteersCnt034
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01907537
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01803032
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt05710
IRS990/TravelGrp/TotalAmt05710
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01162788
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01155229
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0BOX 1006
IRS990/USAddress/CityNm0LAKE JUNALUSKA
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028745
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.JUNALUSKAFIRE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM LEDBETTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08282264088
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUNALUSKA COMMUNITY VOLUNTEER FIRE
ReturnHeader/Filer/BusinessNameControlTxt0JUNA
ReturnHeader/Filer/EIN0562001976
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 245
ReturnHeader/Filer/USAddress/CityNm0LAKE JUNALUSKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028745
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0616E33E2E44C9E5E0B19E68C00B6CB8E1ADC619D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0616E33E2E44C9E5E0B19E68C00B6CB8E1ADC619D
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId05666122019345xx30kzg
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-12-11
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.181.207.35
ReturnHeader/FilingSecurityInformation/IPDt02019-12-11
ReturnHeader/FilingSecurityInformation/IPTm014:57:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271556541
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Underwood Dills & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0154 N Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Waynesville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028786
ReturnHeader/PreparerPersonGrp/PhoneNum08284525370
ReturnHeader/PreparerPersonGrp/PreparationDt02019-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lindsey M Dills CPA
ReturnHeader/ReturnTs02019-12-04T13:53:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,803,032
Liabilities
$592,215
Net assets
$1,210,817
Revenue
$513,650
Expenses
$517,051
Net income
-$3,401
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.01$0.29$1.72$1.05$1.03$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.09$0.39$1.70$1.02$1.15$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.92$0.09$1.83$1.00$0.62$0.38
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.24$1.46$0.57$0.41$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.65$0.35$1.30$0.49$0.44$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.73$0.48$1.25$0.52$0.48$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.80$0.59$1.21$0.51$0.52$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.91$0.69$1.21$0.44$0.44$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.01$0.80$1.21$0.45$0.38$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.46$0.31$1.15$0.46$0.31$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.05$0.99$0.36$0.33$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.16$0.96$0.37$0.36$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.26$0.95$0.36$0.33$0.03
2012Summary only. Only limited summary data is available for this year.$1.28$0.36$0.92$0.35$0.30$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.34$0.87$0.30