Civic Intelligence

Junaluska Community Volunteer Fire Dept Inc.

990 • Fiscal year 2020 • EIN 56-2001976

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 27, 2021

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

69th percentile

0.28x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.92x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2020

Net Margin

37th percentile

7.6%

Higher net margin than 37% of similar nonprofits.

2020 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

85th percentile

$3,325

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2020 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2020

Asset Growth

16th percentile

-4.0%

Faster asset growth than 16% of similar nonprofits.

2020 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

2.1%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$1,730,527

Down $72,505 (-4.0%) from 2019

Net Assets

Up

$1,250,451

Up $39,634 (+3.3%) from 2019

Liabilities

Down

$480,076

Down $112,139 (-19%) from 2019

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin37th percentile

Revenue

Up

$524,286

Up $10,636 (+2.1%) from 2019

Expenses

Down

$484,652

Down $32,399 (-6.3%) from 2019

Net Income

Up

$39,634

Up $43,035 (+1265%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth16th 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

2020

Assets$1,730,527
Liabilities$480,076
Net Assets$1,250,451
Open 2020 Filing

Operations Trend

Revenue Growth56th 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

2020

Revenue$524,286
Expenses$484,652
Net Income$39,634
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 27, 2021
Return Version
2019v5.1
Gross Receipts
$530,337
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$1,342,481$1,264,100▼ $78,381
Cash and Non-Interest-Bearing Accounts$437,888$445,886▲ $7,998
Prepaid Expenses and Deferred Charges$11,887$12,424▲ $537
Accounts Receivable$10,776$8,117▼ $2,659
Total Assets$1,803,032$1,730,527▼ $72,505
Liabilities
Mortgage Notes Payable Secured by Investment Property$569,102$460,840▼ $108,262
Accounts Payable and Accrued Expenses$23,113$19,236▼ $3,877
Total Liabilities$592,215$480,076▼ $112,139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,155,229$1,196,798▲ $41,569
Net Assets With Donor Restrictions$55,588$53,653▼ $1,935
Total Net Assets Fund Balance$1,210,817$1,250,451▲ $39,634
Total Liabilities and Net Assets / Fund Balance$1,803,032$1,730,527▼ $72,505

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,008,320$2,037,284$3,045,604
Buildings$168,146$162,906$331,052
Land$87,634-$87,634
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Billy JaynesAdministratorPT$3,325$3,325

Board Members and Trustees

NameTitle
William LedbetterBoard Chairman
Cathy FisherBoard Member
Ian HillBoard Member
Jim FrancisBoard Member
Joe MorrowBoard Member
Joel ChambersBoard Member
Larry StoutSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$506,768
Program Service Revenue
$0
Investment Income
$718
Other Revenue
$16,800
All Other Contributions
$395
Change in Net Assets
$39,634

Audited Revenue Reconciliation

Revenue per Audited Statements
$530,337
Total Revenue per Audited Statements
$530,337
Total Revenue per Form 990
$530,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$392,012
Salaries, Compensation, and Employee Benefits$92,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$188,412--$188,412
Other Salaries and Wages$85,216--$85,216
Other Expenses$83,410$1,971-$83,410
Insurance$36,637--$36,637
Interest-$13,503-$13,503
Occupancy$11,675--$11,675
Fees for Services Accounting-$7,900-$7,900
Payroll Taxes$7,064--$7,064
Travel$6,091--$6,091
All Other Expenses$3,283$978-$4,261
Office Expenses-$2,921-$2,921
Pension Plan Contributions$360--$360
Total Functional Expenses$457,379$27,273$0$484,652

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$490,703
Total Expenses per Audited Statements$490,703
Total Expenses per Form 990$490,703
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 35% controlled entity
No
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
2021-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Ledbetter
Formed
1961
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
30

Preparer

Firm
Underwood Dills & Associates PC
Address
154 N Main St, Waynesville, NC 28786
Preparer
Lindsey M Dills CPA
Phone
8284525370
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0168146
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0162906
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0331052
IRS990ScheduleD/EquipmentGrp/BookValueAmt01008320
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02037284
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03045604
IRS990ScheduleD/ExpensesSubtotalAmt0490703
IRS990ScheduleD/LandGrp/BookValueAmt087634
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt087634
IRS990ScheduleD/RevenueSubtotalAmt0530337
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01264100
IRS990ScheduleD/TotalExpensesPerForm990Amt0490703
IRS990ScheduleD/TotalRevenuePerForm990Amt0530337
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0530337
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0490703
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01803032
IRS990/TotalAssetsEOYAmt01730527
IRS990/TotalAssetsGrp/BOYAmt01803032
IRS990/TotalAssetsGrp/EOYAmt01730527
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0506768
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027273
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0457379
IRS990/TotalFunctionalExpensesGrp/TotalAmt0484652
IRS990/TotalGrossUBIAmt010749
IRS990/TotalLiabilitiesBOYAmt0592215
IRS990/TotalLiabilitiesEOYAmt0480076
IRS990/TotalLiabilitiesGrp/BOYAmt0592215
IRS990/TotalLiabilitiesGrp/EOYAmt0480076
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01210817
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01250451
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0457379
IRS990/TotalReportableCompFromOrgAmt03325
IRS990/TotalRevenueGrp/ExclusionAmt06769
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0524286
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt010749
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01803032
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01730527
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt06091
IRS990/TravelGrp/TotalAmt06091
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0BOX 1006
IRS990/USAddress/CityNm0LAKE JUNALUSKA
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028745
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.JUNALUSKAFIRE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM LEDBETTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08282264088
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-27
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/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/PreparationDt02021-02-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lindsey M Dills CPA
ReturnHeader/ReturnTs02021-02-24T12:07:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,730,527
Liabilities
$480,076
Net assets
$1,250,451
Revenue
$524,286
Expenses
$484,652
Net income
$39,634
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