Civic Intelligence

Macedonia Fire District

990 • Fiscal year 2023 • EIN 57-0627024

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 04, 2024

Organization Profile
337 Macedonia RoadGaffney, SC 29341

(864) 838-9409

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

60th percentile

8.7%

Faster asset growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-48%

Faster revenue growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$1,955,313

Up $156,690 (+8.7%) from 2022

Net Assets

Up

$1,954,278

Up $155,981 (+8.7%) from 2022

Liabilities

Up

$1,035

Up $709 (+217%) from 2022

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin85th percentile

Revenue

Down

$429,225

Down $393,945 (-48%) from 2022

Expenses

Down

$273,244

Down $11,218 (-3.9%) from 2022

Net Income

Down

$155,981

Down $382,727 (-71%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $684,174Liabilities 2011: $0Net Assets 2011: $684,1742011Assets 2012: $647,312Liabilities 2012: $0Net Assets 2012: $647,3122012Assets 2013: $696,683Liabilities 2013: $0Net Assets 2013: $696,6832013Assets 2014: $780,595Liabilities 2014: $0Net Assets 2014: $780,5952014Assets 2015: $847,558Liabilities 2015: $0Net Assets 2015: $847,5582015Assets 2016: $911,223Liabilities 2016: $0Net Assets 2016: $911,2232016Assets 2017: $860,559Liabilities 2017: $0Net Assets 2017: $860,5592017Assets 2018: $992,861Liabilities 2018: $148Net Assets 2018: $992,7132018Assets 2019: $1,113,092Liabilities 2019: $343Net Assets 2019: $1,112,7492019Assets 2020: $1,122,231Liabilities 2020: $198Net Assets 2020: $1,122,0332020Assets 2021: $1,259,560Liabilities 2021: $228Net Assets 2021: $1,259,3322021Assets 2022: $1,798,623Liabilities 2022: $326Net Assets 2022: $1,798,2972022Assets 2023: $1,955,313Liabilities 2023: $1,035Net Assets 2023: $1,954,2782023Assets 2024: $2,528,905Liabilities 2024: $999Net Assets 2024: $2,527,9062024Assets 2025: $2,499,968Liabilities 2025: $1,346Net Assets 2025: $2,498,6222025

Highlighted filing

2023

Assets$1,955,313
Liabilities$1,035
Net Assets$1,954,278
Open 2023 Filing

Operations Trend

Revenue Growth7th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $212,8242011Expenses 2012: $244,9052012Expenses 2013: $137,3512013Revenue 2014: $209,962Expenses 2014: $126,334Net Income 2014: $83,6282014Revenue 2015: $214,672Expenses 2015: $143,258Net Income 2015: $71,4142015Revenue 2016: $210,992Expenses 2016: $147,327Net Income 2016: $63,6652016Revenue 2017: $228,058Expenses 2017: $234,338Net Income 2017: -$6,2802017Revenue 2018: $271,136Expenses 2018: $205,501Net Income 2018: $65,6352018Revenue 2019: $263,626Expenses 2019: $179,805Net Income 2019: $83,8212019Revenue 2020: $320,504Expenses 2020: $279,939Net Income 2020: $40,5652020Revenue 2021: $360,069Expenses 2021: $221,786Net Income 2021: $138,2832021Revenue 2022: $823,170Expenses 2022: $284,462Net Income 2022: $538,7082022Revenue 2023: $429,225Expenses 2023: $273,244Net Income 2023: $155,9812023Revenue 2024: $835,189Expenses 2024: $362,991Net Income 2024: $472,1982024Revenue 2025: $414,964Expenses 2025: $473,187Net Income 2025: -$58,2232025

Highlighted filing

2023

Revenue$429,225
Expenses$273,244
Net Income$155,981
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 4, 2024
Return Version
2022v5.0
Gross Receipts
$429,225
Mission and Program Overview

Mission

Volunteer fire department

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,798,297$1,954,278▲ $155,981
Savings and Temporary Cash Investments$854,057$1,078,693▲ $224,636
Land, Buildings, and Equipment, Net$813,674$800,904▼ $12,770
Cash and Non-Interest-Bearing Accounts$130,892$75,716▼ $55,176
Total Assets$1,798,623$1,955,313▲ $156,690
Liabilities
Other Liabilities$326$1,035▲ $709
Total Liabilities$326$1,035▲ $709
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,798,297$1,954,278▲ $155,981
Total Liabilities and Net Assets / Fund Balance$1,798,623$1,955,313▲ $156,690

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$626,974$1,732,737$2,359,711
Other Land Buildings$215,115$297,179$512,294
Equipment$-76,068$450,783$374,715
Land$28,883-$28,883
Leasehold Improvements$6,000$1,000$7,000
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Arthur Lynn PooleCommissioner
Micheal K SpencerTreasurer
Donnie L HardinVP & Sec
Revenue and Support

Revenue Composition

Contributions and Grants
$31,476
Program Service Revenue
$388,998
Investment Income
$8,751
Other Revenue
$0
All Other Contributions
$17,571
Change in Net Assets
$155,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,557
Salaries, Compensation, and Employee Benefits$54,687
Total Fundraising Expense$3,134
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$86,936--$86,936
Other Salaries and Wages$51,225--$51,225
Insurance$29,823--$29,823
Fees for Services Other$9,016-$969$9,985
Occupancy$8,366--$8,366
All Other Expenses$7,773--$7,773
Office Expenses$5,781$45-$5,826
Payroll Taxes$3,462--$3,462
Fees for Services Accounting-$3,279-$3,279
Conferences and Meetings-$2,228-$2,228
Advertising--$2,165$2,165
Other Expenses$95--$95
Total Functional Expenses$264,558$5,552$3,134$273,244
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
2115 Fica$659
2122 Sc Wh$253
2100 Fed$123
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

Governing body decisions Part VI line 7B

“Members must approve budget”

Form 990 governing body review Part VI line 11

“Tax return presented to the board of directors on 10-20-13.”

Conflict of interest policy compliance Part VI line 12C

“Monthly reports to board of directors for monthly approvals”

Governing documents etc available to public Part VI line 19

“Tax return is posted in bulletin board in main station for open review”

Filing and Contact Details

Filer

Filer Name
Macedonia Fire District
EIN
57-0627024
Address
337 MACEDONIA ROAD, GAFFNEY, SC 29341

Signing Officer

Name
Arthur Lynn Poole
Title
Commissioner
Phone
8648389409
Signed
2024-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Lynn Poole
Formed
1970
Legal Domicile
Sc
Voting Board Members
33
Independent Board Members
33
Employees
12

Preparer

Firm
Alversons Accounting & Tax
Address
504 West Cherokee Street, Chesnee, SC 29323
Preparer
Jamie Byrd
Phone
8644617411
Supplemental Narrative

Additional Explanations

Amended return information

“Amended to update miscalcualted amounts on originalexpenses were understatedprior year adjustments were overstated”

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

“Prior year changes were made to correct assets erroneously included on return that are no longer on books.”

Raw XML Appendix374 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/OtherLiabilitiesOrgGrp/Desc12115 FICA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc22122 SC WH
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0800904
IRS990ScheduleD/TotalLiabilityAmt01035
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMENDED TO UPDATE MISCALCUALTED AMOUNTS ON ORIGINALEXPENSES WERE UNDERSTATEDPRIOR YEAR ADJUSTMENTS WERE OVERSTATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS MUST APPROVE BUDGET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN PRESENTED TO THE BOARD OF DIRECTORS ON 10-20-13.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MONTHLY REPORTS TO BOARD OF DIRECTORS FOR MONTHLY APPROVALS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAX RETURN IS POSTED IN BULLETIN BOARD IN MAIN STATION FOR OPEN REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR YEAR CHANGES WERE MADE TO CORRECT ASSETS ERRONEOUSLY INCLUDED ON RETURN THAT ARE NO LONGER ON BOOKS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01798623
IRS990/TotalAssetsEOYAmt01955313
IRS990/TotalAssetsGrp/BOYAmt01798623
IRS990/TotalAssetsGrp/EOYAmt01955313
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031476
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03134
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05552
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264558
IRS990/TotalFunctionalExpensesGrp/TotalAmt0273244
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0326
IRS990/TotalLiabilitiesEOYAmt01035
IRS990/TotalLiabilitiesGrp/BOYAmt0326
IRS990/TotalLiabilitiesGrp/EOYAmt01035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01798297
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01954278
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0264558
IRS990/TotalProgramServiceRevenueAmt0388998
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0397749
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0429225
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01798623
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01955313
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0337 MACEDONIA ROAD
IRS990/USAddress/CityNm0GAFFNEY
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029341
IRS990/VotingMembersGoverningBodyCnt033
IRS990/VotingMembersIndependentCnt033
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR LYNN POOLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMISSIONER
ReturnHeader/BusinessOfficerGrp/PhoneNum08648389409
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MACEDONIA FIRE DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0MACE
ReturnHeader/Filer/EIN0570627024
ReturnHeader/Filer/USAddress/AddressLine1Txt0337 MACEDONIA ROAD
ReturnHeader/Filer/USAddress/CityNm0GAFFNEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029341
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461609648
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Alversons Accounting & Tax
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0504 West Cherokee Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chesnee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029323
ReturnHeader/PreparerPersonGrp/PhoneNum08644617411
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jamie Byrd
ReturnHeader/ReturnTs02024-03-07T16:30:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ARTHUR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LYNN POOLE
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,955,313
Liabilities
$1,035
Net assets
$1,954,278
Revenue
$429,225
Expenses
$273,244
Net income
$155,981
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.41$0.47$0.06
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$0.84$0.36$0.47
2023Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.95$0.43$0.27$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$0.82$0.28$0.54
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$0.36$0.22$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.32$0.28$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.26$0.18$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.27$0.21$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.23$0.23$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.21$0.15$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.21$0.14$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.21$0.13$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$0.21