Civic Intelligence

Spruce Pine Fire & Rescue Squad Inc

EIN 56-6058708 • 501(c)4 • Spruce Pine, NC

Profile

Provide fire & rescue service

PO Box 724Spruce Pine, NC 28777
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

57th percentile

13%

Higher net margin than 57% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2021

Asset Growth

18th percentile

-6.1%

Faster asset growth than 18% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

89th percentile

71%

Faster revenue growth than 89% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$3,390,792

Up $643,837 (+23%) from 2023

Liabilities

Up

$761,920

Up $761,920 from 2023

Net Assets

Down

$2,628,872

Down $118,083 (-4.3%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin57th percentile

Revenue

Down

$413,600

Down $112,198 (-21%) from 2023

Expenses

Up

$531,683

Up $73,745 (+16%) from 2023

Net Income

Down

-$118,083

Down $185,943 (-274%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $2,926,778Liabilities 2012: $1,471,668Net Assets 2012: $1,455,1102012Assets 2013: $2,873,110Liabilities 2013: $1,454,374Net Assets 2013: $1,418,7362013Assets 2014: $2,756,694Liabilities 2014: $1,434,576Net Assets 2014: $1,322,1182014Assets 2015: $2,957,047Liabilities 2015: $52,393Net Assets 2015: $2,904,6542015Assets 2016: $2,950,951Liabilities 2016: $2,098Net Assets 2016: $2,948,8532016Assets 2017: $3,171,498Liabilities 2017: $275,865Net Assets 2017: $2,895,6332017Assets 2018: $2,956,573Liabilities 2018: $126,520Net Assets 2018: $2,830,0532018Assets 2019: $2,836,496Liabilities 2019: $55,499Net Assets 2019: $2,780,9972019Assets 2020: $2,765,237Liabilities 2020: $0Net Assets 2020: $2,765,2372020Assets 2021: $2,721,031Liabilities 2021: $0Net Assets 2021: $2,721,0312021Assets 2022: $2,925,718Liabilities 2022: $246,627Net Assets 2022: $2,679,0912022Assets 2023: $2,746,955Liabilities 2023: $0Net Assets 2023: $2,746,9552023Assets 2024: $3,390,792Liabilities 2024: $761,920Net Assets 2024: $2,628,8722024

Highlighted filing

2024

Assets$3,390,792
Liabilities$761,920
Net Assets$2,628,872
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $400,883Expenses 2012: $378,766Net Income 2012: $22,1172012Revenue 2013: $378,419Expenses 2013: $414,793Net Income 2013: -$36,3742013Revenue 2014: $351,670Expenses 2014: $448,288Net Income 2014: -$96,6182014Revenue 2015: $2,050,525Expenses 2015: $472,989Net Income 2015: $1,577,5362015Revenue 2016: $458,769Expenses 2016: $414,570Net Income 2016: $44,1992016Revenue 2017: $323,129Expenses 2017: $373,028Net Income 2017: -$49,8992017Revenue 2018: $336,846Expenses 2018: $402,426Net Income 2018: -$65,5802018Revenue 2019: $337,657Expenses 2019: $386,713Net Income 2019: -$49,0562019Revenue 2020: $355,472Expenses 2020: $371,232Net Income 2020: -$15,7602020Revenue 2021: $333,826Expenses 2021: $378,033Net Income 2021: -$44,2072021Revenue 2022: $308,371Expenses 2022: $350,308Net Income 2022: -$41,9372022Revenue 2023: $525,798Expenses 2023: $457,938Net Income 2023: $67,8602023Revenue 2024: $413,600Expenses 2024: $531,683Net Income 2024: -$118,0832024

Highlighted filing

2024

Revenue$413,600
Expenses$531,683
Net Income-$118,083
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,390,792
Liabilities
$761,920
Net assets
$2,628,872
Revenue
$413,600
Expenses
$531,683
Net income
-$118,083
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.39$0.76$2.63$0.41$0.53$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$0.53$0.46$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.93$0.25$2.68$0.31$0.35$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$0.33$0.38$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$0.36$0.37$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.84$0.06$2.78$0.34$0.39$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.96$0.13$2.83$0.34$0.40$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.17$0.28$2.90$0.32$0.37$0.05
2016Summary only. Only limited summary data is available for this year.$2.95$0.00$2.95$0.46$0.41$0.04
2015Summary only. Only limited summary data is available for this year.$2.96$0.05$2.90$2.05$0.47$1.58
2014Summary only. Only limited summary data is available for this year.$2.76$1.43$1.32$0.35$0.45$0.10
2013Summary only. Only limited summary data is available for this year.$2.87$1.45$1.42$0.38$0.41$0.04
2012Summary only. Only limited summary data is available for this year.$2.93$1.47$1.46$0.40$0.38$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 15, 2025
Return Version
2023v6.0
Gross Receipts
$413,600
Mission and Program Overview

Mission

Provide fire & rescue service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,249,825$2,783,268▲ $533,443
Cash and Non-Interest-Bearing Accounts$290,417$440,428▲ $150,011
Savings and Temporary Cash Investments$124,756$121,751▼ $3,005
Accounts Receivable$81,957$45,345▼ $36,612
Total Assets$2,746,955$3,390,792▲ $643,837
Liabilities
Mortgage Notes Payable Secured by Investment Property-$725,283-
Accounts Payable and Accrued Expenses-$36,637-
Total Liabilities$0$761,920▲ $761,920
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,622,199$2,628,872▲ $6,673
Net Assets With Donor Restrictions$124,756--
Total Net Assets Fund Balance$2,746,955$2,628,872▼ $118,083
Total Liabilities and Net Assets / Fund Balance$2,746,955$3,390,792▲ $643,837

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,015,703$2,861,484$3,877,187
Buildings$1,626,617$1,052,656$2,679,273
Land$135,861-$135,861
Leasehold Improvements$5,087$17,558$22,645
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Josh BoonePresident
Curtis TaylorSecretary
Chris WestveerTreasurer
Roger WilsonVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$408,721
Program Service Revenue
$0
Investment Income
$1,099
Other Revenue
$3,780
All Other Contributions
$10,269
Change in Net Assets
$-118,083

Audited Revenue Reconciliation

Revenue per Audited Statements
$413,600
Total Revenue per Audited Statements
$413,600
Total Revenue per Form 990
$413,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$531,683
Total Fundraising Expense$758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$275,897--$275,897
Insurance$34,967--$34,967
Interest$33,206--$33,206
All Other Expenses$26,356$6,000-$32,356
Occupancy$223$20,974-$21,197
Fees for Services Accounting-$5,938-$5,938
Other Expenses$1,562$10,687$758$1,562
Advertising-$500-$500
Total Functional Expenses$486,231$44,694$758$531,683

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$531,683
Total Expenses per Audited Statements$531,683
Total Expenses per Form 990$531,683
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The board of directors requires the treasurer to compile the financial statements monthly. These statements, along with the 990, are reviewed at the appropriate board meeting before being submitted to any agency.”

Conflict of interest policy compliance Part VI line 12C

“The organization has measures in place to ensure compliance with the conflict of interest policy, including full board approval of any transactions that might occur between related parties. No situations have occurred during the current year that have required reference to the conflict of interest policies.”

Governing documents etc available to public Part VI line 19

“All governing documents are made available upon request from any individual or granting agency.”

Filing and Contact Details

Filer

Filer Name
Spruce Pine Fire & Rescue Squad Inc
EIN
56-6058708
Address
PO BOX 724, SPRUCE PINE, NC 28777

Signing Officer

Name
Josh Boone
Title
President
Phone
8287653009
Signed
2025-01-15
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Nc
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
S Gillespie Pa
Address
PO BOX 725, SPRUCE PINE, NC 28777
Preparer
Sharon Gillespie CPA
Phone
8285201373
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING $4”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REQUIRES THE TREASURER TO COMPILE THE FINANCIAL STATEMENTS MONTHLY. THESE STATEMENTS, ALONG WITH THE 990, ARE REVIEWED AT THE APPROPRIATE BOARD MEETING BEFORE BEING SUBMITTED TO ANY AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEASURES IN PLACE TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, INCLUDING FULL BOARD APPROVAL OF ANY TRANSACTIONS THAT MIGHT OCCUR BETWEEN RELATED PARTIES. NO SITUATIONS HAVE OCCURRED DURING THE CURRENT YEAR THAT HAVE REQUIRED REFERENCE TO THE CONFLICT OF INTEREST POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FROM ANY INDIVIDUAL OR GRANTING AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING $4
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPRUCE PINE FIRE & RESCUE SQUAD INC
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARON GILLESPIE CPA
ReturnHeader/ReturnTs02025-05-12T09:56:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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