Civic Intelligence

Spruce Pine Fire and Rescue Squad Inc.

990 • Fiscal year 2018 • EIN 56-6058708

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 12, 2018

Organization Profile
PO Box 724Spruce Pine, NC 28777

(828) 765-3009

Siviq Scores

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

Liabilities / Assets

46th percentile

0.04x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.38x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

12th percentile

-19%

Higher net margin than 12% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

18th percentile

-6.8%

Faster asset growth than 18% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

55th percentile

4.2%

Faster revenue growth than 55% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$2,956,573

Down $214,925 (-6.8%) from 2017

Net Assets

Down

$2,830,053

Down $65,580 (-2.3%) from 2017

Liabilities

Down

$126,520

Down $149,345 (-54%) from 2017

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin12th percentile

Revenue

Up

$336,846

Up $13,717 (+4.2%) from 2017

Expenses

Up

$402,426

Up $29,398 (+7.9%) from 2017

Net Income

Down

-$65,580

Down $15,681 (-31%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$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

2018

Assets$2,956,573
Liabilities$126,520
Net Assets$2,830,053
Open 2018 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$336,846
Expenses$402,426
Net Income-$65,580
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 12, 2018
Return Version
2017v2.2
Gross Receipts
$337,215
Mission and Program Overview

Mission

Provide fire & rescue service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,533,143$2,461,132▼ $72,011
Cash and Non-Interest-Bearing Accounts$461,378$335,024▼ $126,354
Savings and Temporary Cash Investments$136,456$139,579▲ $3,123
Accounts Receivable$40,521$20,838▼ $19,683
Total Assets$3,171,498$2,956,573▼ $214,925
Liabilities
Mortgage Notes Payable Secured by Investment Property$212,054$126,325▼ $85,729
Accounts Payable and Accrued Expenses$63,811$195▼ $63,616
Total Liabilities$275,865$126,520▼ $149,345
Net Assets / Fund Balance
Unrestricted Net Assets$2,895,633$2,830,053▼ $65,580
Total Net Assets Fund Balance$2,895,633$2,830,053▼ $65,580
Total Liabilities and Net Assets / Fund Balance$3,171,498$2,956,573▼ $214,925

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,461,132$2,951,604$5,412,736
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$285,713
Program Service Revenue
$0
Investment Income
$4,358
Other Revenue
$46,775
All Other Contributions
$875
Change in Net Assets
$-65,580

Audited Revenue Reconciliation

Revenue per Audited Statements
$336,846
Total Revenue per Audited Statements
$336,846
Total Revenue per Form 990
$336,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$382,951
Salaries, Compensation, and Employee Benefits$14,975
Grants and Similar Amounts Paid$4,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$175,792--$175,792
Insurance$53,375--$53,375
Occupancy$18,814$15,049-$33,863
Other Salaries and Wages$13,785--$13,785
Fees for Services Accounting-$9,301-$9,301
Interest$7,027--$7,027
Office Expenses$3,975$325-$4,300
Grants to Domestic Orgs$4,000--$4,000
Other Expenses$3,721$16,440-$3,721
Conferences and Meetings-$1,875-$1,875
Fees for Services Other$1,785--$1,785
Payroll Taxes$1,190--$1,190
Advertising-$1,062-$1,062
Fees for Services Legal-$850-$850
Grants to Domestic Individuals$500--$500
Total Functional Expenses$357,524$44,902$0$402,426

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$402,426
Total Expenses per Audited Statements$402,426
Total Expenses per Form 990$402,426
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,100
Fundraising Direct Expenses$369
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
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
2018-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Boone
Formed
1974
Legal Domicile
Nc
Voting Board Members
12
Independent Board Members
12
Employees
2

Preparer

Firm
Young Miller and Gillespie Pa
Address
PO BOX 723 215 OAK AVENUE, SPRUCE PINE, NC 28777
Preparer
Sharon Gillespie CPA
Phone
8287656444
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IRS990ScheduleA/TotalSupportAmt01897547
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02951604
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05412736
IRS990ScheduleD/RevenueSubtotalAmt0336846
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02461132
IRS990ScheduleD/TotalExpensesPerForm990Amt0402426
IRS990ScheduleD/TotalRevenuePerForm990Amt0336846
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0336846
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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/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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IRS990/TotalContributionsAmt0285713
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044902
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0357524
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IRS990/TotalLiabilitiesBOYAmt0275865
IRS990/TotalLiabilitiesEOYAmt0126520
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IRS990/TotalProgramServiceExpensesAmt0357524
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046344
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0336846
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02956573
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-12
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.81.4.161
ReturnHeader/FilingSecurityInformation/IPDt02018-10-12
ReturnHeader/FilingSecurityInformation/IPTm011:25:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561789358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YOUNG MILLER AND GILLESPIE PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 723 215 OAK AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRUCE PINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028777
ReturnHeader/PreparerPersonGrp/PhoneNum08287656444
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARON GILLESPIE CPA
ReturnHeader/ReturnTs02018-10-12T11:23:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,956,573
Liabilities
$126,520
Net assets
$2,830,053
Revenue
$336,846
Expenses
$402,426
Net income
-$65,580
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