Civic Intelligence

Spruce Pine Fire and Rescue Squad Inc.

990 • Fiscal year 2023 • EIN 56-6058708

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 05, 2023

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

22nd percentile

0.00x

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

2023 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

22nd percentile

0.00x

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

2023 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2023

Net Margin

43rd percentile

13%

Higher net margin than 43% of similar nonprofits.

2023 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2023 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2023

Asset Growth

11th percentile

-6.1%

Faster asset growth than 11% of similar nonprofits.

2023 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

71%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Down

$2,746,955

Down $178,763 (-6.1%) from 2022

Net Assets

Up

$2,746,955

Up $67,864 (+2.5%) from 2022

Liabilities

Down

$0

Down $246,627 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin43rd percentile

Revenue

Up

$525,798

Up $217,427 (+71%) from 2022

Expenses

Up

$457,938

Up $107,630 (+31%) from 2022

Net Income

Up

$67,860

Up $109,797 (+262%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2023

Assets$2,746,955
Liabilities$0
Net Assets$2,746,955
Open 2023 Filing

Operations Trend

Revenue Growth93rd 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

2023

Revenue$525,798
Expenses$457,938
Net Income$67,860
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 5, 2023
Return Version
2022v5.0
Gross Receipts
$525,798
Mission and Program Overview

Mission

Provide fire & rescue service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,360,742$2,249,825▼ $110,917
Cash and Non-Interest-Bearing Accounts$438,392$290,417▼ $147,975
Savings and Temporary Cash Investments$126,584$124,756▼ $1,828
Accounts Receivable-$81,957-
Total Assets$2,925,718$2,746,955▼ $178,763
Liabilities
Mortgage Notes Payable Secured by Investment Property$246,627--
Total Liabilities$246,627$0▼ $246,627
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,679,091$2,622,199▼ $56,892
Net Assets With Donor Restrictions-$124,756-
Total Net Assets Fund Balance$2,679,091$2,746,955▲ $67,864
Total Liabilities and Net Assets / Fund Balance$2,925,718$2,746,955▼ $178,763

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$413,816$2,660,030$3,073,846
Buildings$1,694,236$979,038$2,673,274
Land$135,861-$135,861
Leasehold Improvements$5,912$16,733$22,645
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$521,930
Program Service Revenue
$0
Investment Income
$670
Other Revenue
$3,198
All Other Contributions
$3,910
Change in Net Assets
$67,860

Audited Revenue Reconciliation

Revenue per Audited Statements
$525,798
Total Revenue per Audited Statements
$525,798
Total Revenue per Form 990
$525,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$457,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$117,396--$117,396
Insurance$31,308--$31,308
Occupancy$15,219$15,938-$31,157
All Other Expenses$17,578$6,770-$24,348
Other Expenses$15,500$4,605-$15,500
Interest$8,229--$8,229
Fees for Services Accounting-$5,500-$5,500
Total Functional Expenses$424,053$33,885$0$457,938

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$457,938
Total Expenses per Audited Statements$457,938
Total Expenses per Form 990$457,938
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
2023-12-05
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
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”

Raw XML Appendix365 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.

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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022645
IRS990ScheduleD/RevenueSubtotalAmt0525798
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02249825
IRS990ScheduleD/TotalExpensesPerForm990Amt0457938
IRS990ScheduleD/TotalRevenuePerForm990Amt0525798
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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
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 725
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRUCE PINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028777
ReturnHeader/PreparerPersonGrp/PhoneNum08285201373
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARON GILLESPIE CPA
ReturnHeader/ReturnTs02023-12-18T16:49:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSH
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ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,746,955
Liabilities
$0
Net assets
$2,746,955
Revenue
$525,798
Expenses
$457,938
Net income
$67,860
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