Sims Community Rural Fire Department

EIN 58-1385938 • 501(c)3 • Sims, NC

Profile

Volunteer fire department.

PO Box 176Sims, NC 27880

n/A

Siviq Scores

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

0.01x

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

NTEE M24 • $500k-$1M nonprofits • Source year 2024

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Source year 2024

-3.2%

Higher net margin than 22% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Source year 2024

Higher top officer pay than 82% of similar nonprofits.

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

NTEE M24 • $500k-$1M nonprofits • Source year 2024

-0.3%

Faster asset growth than 33% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Annualized from 2023 to 2024

-18%

Faster revenue growth than 14% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets57th percentile

Assets

Down

$867,380

Down $2,391 (-0.3%) from 2023

Liabilities

$6,040

Up $2,674 (+79%) from 2023

Net Assets

Down

$861,340

Down $5,065 (-0.6%) from 2023

Operations

Liabilities / Revenue58th percentile Net Margin22nd percentile

Revenue

Down

$207,215

Down $45,231 (-18%) from 2023

Expenses

Down

$213,795

Down $76,362 (-26%) from 2023

Net Income

-$6,580

Up $31,131 (+83%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

Highlighted filing

2024

Assets$867,380

Liabilities$6,040

Net Assets$861,340

Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

Highlighted filing

2024

Revenue$207,215

Expenses$213,795

Net Income-$6,580

Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $867,380
Liabilities: $6,040
Net assets: $861,340
Revenue: $207,215
Expenses: $213,795
Net income: -$6,580

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.	$8.67	$0.06	$8.61	$2.07	$2.14	$0.07
2023Detailed filing. Detailed filing data is available for this year.	$8.70	$0.03	$8.66	$2.52	$2.90	$0.38
2022Detailed filing. Detailed filing data is available for this year.	$8.96	$0.01	$8.95	$2.23	$1.16	$1.07
2021Detailed filing. Detailed filing data is available for this year.	$8.24	$0.45	$7.79	$2.15	$1.22	$0.93
2020Detailed filing. Detailed filing data is available for this year.	$8.07	$1.40	$6.67	$1.91	$1.06	$0.85
2019Detailed filing. Detailed filing data is available for this year.	$6.87	$1.25	$5.61	$1.67	$1.19	$0.48
2018Detailed filing. Detailed filing data is available for this year.	$6.81	$1.68	$5.13	$1.64	$1.15	$0.49
2017Detailed filing. Detailed filing data is available for this year.	$6.28	$1.78	$4.50	$1.12	$0.85	$0.28
2016Detailed filing. Detailed filing data is available for this year.	$4.12	$0.01	$4.11	$1.02	$0.76	$0.26
2015Detailed filing. Detailed filing data is available for this year.	$3.94	$0.10	$3.84	$1.05	$1.16	$0.11
2014Detailed filing. Detailed filing data is available for this year.	$3.99	$0.08	$3.91	$1.16	$0.85	$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.53	$0.02	$3.51	$0.97	$0.66	$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.18	$0.06	$3.12	$1.06	$0.82	$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.88	$0.01	$2.87	$0.96	$0.54	$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.68	$0.24	$2.44	$0.81	$0.72	$0.09

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jul 1, 2023 to Jun 30, 2024
Signed: Sep 25, 2025
Return Version: 2023v6.0
Gross Receipts: $207,215

Mission and Program Overview

Mission

To make and maintain proper provision for protection against the hazards of fire in the sims community of olds fields township, wilson county, north carolina and toisnot township, nash county, north carolina; the acquisition and maintenance of fire fighting equipment; the dissemination of information relative to prevention of fire hazards; and to promote the safety and welfare of the residents of the sims community

Volunteer fire department.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	$487,359	$439,550	▼ $47,809
Cash and Non-Interest-Bearing Accounts	$319,711	$361,461	▲ $41,750
Accounts Receivable	$44,403	$46,117	▲ $1,714
Savings and Temporary Cash Investments	$18,298	$20,252	▲ $1,954
Total Assets	$869,771	$867,380	▼ $2,391
Liabilities
Accounts Payable and Accrued Expenses	$2,556	$4,877	▲ $2,321
Other Liabilities	$810	$1,163	▲ $353
Total Liabilities	$3,366	$6,040	▲ $2,674
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$866,405	$861,340	▼ $5,065
Total Net Assets Fund Balance	$866,405	$861,340	▼ $5,065
Total Liabilities and Net Assets / Fund Balance	$869,771	$867,380	▼ $2,391

Asset Categories

Asset	Book Value	Depreciation	Basis
Equipment	$383,628	$518,317	$901,945
Buildings	$32,242	$51,240	$83,482
Leasehold Improvements	$17,567	$18,163	$35,730
Land	$6,113	-	$6,113

Compensation and Service Providers

Top Officer Pay82nd percentile

Board Members and Trustees

Name	Title
William B Boykin	Chairman
Robert D Wilson	Vice Chairman
Dan Williams	Director
Kenneth Davis	Director
Robert B Lamm	Director
Lisa Moss	Secretary
Michael L Glover	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $207,185
Program Service Revenue: $0
Investment Income: $30
Other Revenue: $0
All Other Contributions: $7,341
Change in Net Assets: $-6,580

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$145,001
Salaries, Compensation, and Employee Benefits	$68,794
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$62,790	-	-	$62,790
Depreciation Depletion	$49,323	-	-	$49,323
Insurance	$21,894	-	-	$21,894
All Other Expenses	$5,714	$965	-	$6,679
Fees for Services Accounting	$5,150	-	-	$5,150
Payroll Taxes	$4,804	-	-	$4,804
Other Expenses	$4,555	-	-	$4,555
Occupancy	$3,336	-	-	$3,336
Pension Plan Contributions	$1,200	-	-	$1,200
Office Expenses	-	$276	-	$276
Interest	$14	-	-	$14
Total Functional Expenses	$212,554	$1,241	$0	$213,795

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
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

Liability	Amount
Federal Payroll Tax Liability	$861
State Withholding Liability	$302

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: 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: No
Conflict-of-interest policy: No
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Responsibility for the completion of the organization's form 990 is delegated to the treasurer. Upon completion, the treasurer reviews the organization's form 990 at the next board of directors meeting.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are made available to the public upon request”

Filing and Contact Details

Filer

Filer Name: Sims Community Rural
EIN: 58-1385938
Phone: 2522430680
Address: PO BOX 176, SIMS, NC 27880

Signing Officer

Name: Michael L Glover
Title: Treasurer
Phone: 2522430680
Signed: 2025-09-25
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Michael L Glover
Formed: 1979
Legal Domicile: Nc
Voting Board Members: 7
Independent Board Members: 7
Employees: 8
Volunteers: 28

Preparer

Firm: Cri Advisors Pllc
Address: 2301 AIRPORT BLVD NW, WILSON, NC 27896
Preparer: Larry D Webb CPA
Phone: 2522432117

Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Telephone: program service expenses 964. Management and general expenses 965. Fundraising expenses 0. Total expenses 1,929. Dues: program service expenses 1,541. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,541. Station supplies (food): program service expenses 1,195. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,195. Equipment: program service expenses 765. Management and general expenses 0. Fundraising expenses 0. Total expenses 765. Supplies: program service expenses 644. Management and general expenses 0. Fundraising expenses 0. Total expenses 644. Postage & shipping: program service expenses 186. Management and general expenses 0. Fundraising expenses 0. Total expenses 186. Benevolence: program service expenses 145. Management and general expenses 0. Fundraising expenses 0. Total expenses 145. Miscellaneous expense: program service expenses 140. Management and general expenses 0. Fundraising expenses 0. Total expenses 140. Penalties: program service expenses 78. Management and general expenses 0. Fundraising expenses 0. Total expenses 78. Credit card fee: program service expenses 56. Management and general expenses 0. Fundraising expenses 0. Total expenses 56.”

FORM 990, PART XI, LINE 9:

“Depreciation difference between financial and tax 1,515.”

Elect Out of Bonus Depreciation

“The organization elects out of first-year bonus depreciation allowance under irc section 168(k) for all eligible asset classes of depreciable property acquired during the tax year.”

Financial Statement Notes

Part X, Line 2

“The organization has adopted the provisions of fasb asc 740, income taxes. Under asc 740, the organization will record a liability for uncertain tax positions when it is more likely than not that a tax position would not be sustained if examined by the taxing authority. The organization does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits.”

Raw XML Appendix388 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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IRS990/Desc	0	TO MAKE AND MAINTAIN PROPER PROVISION FOR PROTECTION AGAINST THE HAZARDS OF FIRE IN THE SIMS COMMUNITY OF OLDS FIELDS TOWNSHIP, WILSON COUNTY, NORTH CAROLINA AND TOISNOT TOWNSHIP, NASH COUNTY, NORTH CAROLINA; THE ACQUISITION AND MAINTENANCE OF FIRE FIGHTING EQUIPMENT; THE DISSEMINATION OF INFORMATION RELATIVE TO PREVENTION OF FIRE HAZARDS; AND TO PROMOTE THE SAFETY AND WELFARE OF THE RESIDENTS OF THE SIMS COMMUNITY
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IRS990/PYOtherExpensesAmt	0	265025
IRS990/PYOtherRevenueAmt	0	0
IRS990/PYProgramServiceRevenueAmt	0	0
IRS990/PYRevenuesLessExpensesAmt	0	-37711
IRS990/PYSalariesCompEmpBnftPaidAmt	0	25132
IRS990/PYTotalExpensesAmt	0	290157
IRS990/PYTotalProfFndrsngExpnsAmt	0	0
IRS990/PYTotalRevenueAmt	0	252446
IRS990/QuidProQuoContributionsInd	0	0
IRS990/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	-6580
IRS990/RelatedEntityInd	0	0
IRS990/RelatedOrganizationCtrlEntInd	0	0
IRS990/ReportInvestmentsOtherSecInd	0	0
IRS990/ReportLandBuildingEquipmentInd	0	1
IRS990/ReportOtherAssetsInd	0	0
IRS990/ReportOtherLiabilitiesInd	0	1
IRS990/ReportProgramRelatedInvstInd	0	0
IRS990/SavingsAndTempCashInvstGrp/BOYAmt	0	18298
IRS990/SavingsAndTempCashInvstGrp/EOYAmt	0	20252
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt	0	MISCELLANEOUS - 2021 AMOUNT: $ 50. 2022 AMOUNT: $ 25. 2023 AMOUNT: $ 75. NC FIREMENS RELIEF FUND - 2019 AMOUNT: $ 1,326. 2020 AMOUNT: $ 1,363. 2021 AMOUNT: $ 1,793. 2022 AMOUNT: $ 1,812. 2023 AMOUNT: $ 1,925. SALES TAX REFUND - 2019 AMOUNT: $ 1,917. 2020 AMOUNT: $ 5,083. 2021 AMOUNT: $ 4,709. 2022 AMOUNT: $ 331. 2023 AMOUNT: $ 3,341. GAIN ON SALE OF VEHICLE - 2020 AMOUNT: $ 3,000. LOSS ON SALE OF ICE MACHINE - 2021 AMOUNT: $ -315.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	0	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	12332
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	63139
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	40493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	30618
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	25790
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	172372
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	30
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	16
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	2
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	1
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	7
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	56
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt	0	5341
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt	0	2168
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	6237
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	9446
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	3243
IRS990ScheduleA/OtherIncome170Grp/TotalAmt	0	26435
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.97570
IRS990ScheduleA/PublicSupportPY170Pct	0	0.97640
IRS990ScheduleA/PublicSupportTotal170Amt	0	1061719
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt	0	189512
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt	0	187123
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt	0	175955
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt	0	175178
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt	0	161579
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt	0	889347
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	201844
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	250262
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	216448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	205796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	187369
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	1061719
IRS990ScheduleA/TotalSupportAmt	0	1088210
IRS990/ScheduleBRequiredInd	0	0
IRS990ScheduleD/BuildingsGrp/BookValueAmt	0	32242
IRS990ScheduleD/BuildingsGrp/DepreciationAmt	0	51240
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt	0	83482
IRS990ScheduleD/EquipmentGrp/BookValueAmt	0	383628
IRS990ScheduleD/EquipmentGrp/DepreciationAmt	0	518317
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt	0	901945
IRS990ScheduleD/LandGrp/BookValueAmt	0	6113
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt	0	6113
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt	0	17567
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt	0	18163
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt	0	35730
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	0	861
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	1	302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	0	FEDERAL PAYROLL TAX LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	1	STATE WITHHOLDING LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740, INCOME TAXES. UNDER ASC 740, THE ORGANIZATION WILL RECORD A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY THE TAXING AUTHORITY. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART X, LINE 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	439550
IRS990ScheduleD/TotalLiabilityAmt	0	1163
IRS990/ScheduleJRequiredInd	0	0
IRS990/ScheduleORequiredInd	0	1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	RESPONSIBILITY FOR THE COMPLETION OF THE ORGANIZATION'S FORM 990 IS DELEGATED TO THE TREASURER. UPON COMPLETION, THE TREASURER REVIEWS THE ORGANIZATION'S FORM 990 AT THE NEXT BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	TELEPHONE: PROGRAM SERVICE EXPENSES 964. MANAGEMENT AND GENERAL EXPENSES 965. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,929. DUES: PROGRAM SERVICE EXPENSES 1,541. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,541. STATION SUPPLIES (FOOD): PROGRAM SERVICE EXPENSES 1,195. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,195. EQUIPMENT: PROGRAM SERVICE EXPENSES 765. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 765. SUPPLIES: PROGRAM SERVICE EXPENSES 644. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 644. POSTAGE & SHIPPING: PROGRAM SERVICE EXPENSES 186. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 186. BENEVOLENCE: PROGRAM SERVICE EXPENSES 145. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 145. MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 140. PENALTIES: PROGRAM SERVICE EXPENSES 78. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78. CREDIT CARD FEE: PROGRAM SERVICE EXPENSES 56. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DEPRECIATION DIFFERENCE BETWEEN FINANCIAL AND TAX 1,515.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	THE ORGANIZATION ELECTS OUT OF FIRST-YEAR BONUS DEPRECIATION ALLOWANCE UNDER IRC SECTION 168(K) FOR ALL ELIGIBLE ASSET CLASSES OF DEPRECIABLE PROPERTY ACQUIRED DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	ELECT OUT OF BONUS DEPRECIATION
IRS990/SchoolOperatingInd	0	0
IRS990/SignificantChangeInd	0	0
IRS990/SignificantNewProgramSrvcInd	0	0
IRS990/SubjectToExcsTaxNetInvstIncInd	0	0
IRS990/SubjectToProxyTaxInd	0	0
IRS990/SubjToTaxRmnrtnExPrchtPymtInd	0	0
IRS990/TaxablePartyNotificationInd	0	0
IRS990/TaxExemptBondsInd	0	0
IRS990/TerminateOperationsInd	0	0
IRS990/TotalAssetsBOYAmt	0	869771
IRS990/TotalAssetsEOYAmt	0	867380
IRS990/TotalAssetsGrp/BOYAmt	0	869771
IRS990/TotalAssetsGrp/EOYAmt	0	867380
IRS990/TotalCompGreaterThan150KInd	0	0
IRS990/TotalContributionsAmt	0	207185
IRS990/TotalEmployeeCnt	0	8
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt	0	0
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt	0	1241
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt	0	212554
IRS990/TotalFunctionalExpensesGrp/TotalAmt	0	213795
IRS990/TotalGrossUBIAmt	0	0
IRS990/TotalLiabilitiesBOYAmt	0	3366
IRS990/TotalLiabilitiesEOYAmt	0	6040
IRS990/TotalLiabilitiesGrp/BOYAmt	0	3366
IRS990/TotalLiabilitiesGrp/EOYAmt	0	6040
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt	0	866405
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt	0	861340
IRS990/TotalOtherCompensationAmt	0	0
IRS990/TotalProgramServiceExpensesAmt	0	212554
IRS990/TotalReportableCompFromOrgAmt	0	0
IRS990/TotalRevenueGrp/ExclusionAmt	0	0
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	30
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt	0	207215
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt	0	0
IRS990/TotalVolunteersCnt	0	28
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt	0	869771
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt	0	867380
IRS990/TotReportableCompRltdOrgAmt	0	0
IRS990/TrnsfrExmptNonChrtblRltdOrgInd	0	0
IRS990/TypeOfOrganizationCorpInd	0	X
IRS990/UnrelatedBusIncmOverLimitInd	0	0
IRS990/UponRequestInd	0	X
IRS990/USAddress/AddressLine1Txt	0	6066A US HWY 264A
IRS990/USAddress/CityNm	0	SIMS
IRS990/USAddress/StateAbbreviationCd	0	NC
IRS990/USAddress/ZIPCd	0	27880
IRS990/VotingMembersGoverningBodyCnt	0	7
IRS990/VotingMembersIndependentCnt	0	7
IRS990/WebsiteAddressTxt	0	N/A
IRS990/WhistleblowerPolicyInd	0	0
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MICHAEL L GLOVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	2522430680
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	SIMS COMMUNITY RURAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt	0	SIMS
ReturnHeader/Filer/EIN	0	581385938
ReturnHeader/Filer/PhoneNum	0	2522430680
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 176
ReturnHeader/Filer/USAddress/CityNm	0	SIMS
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	NC
ReturnHeader/Filer/USAddress/ZIPCd	0	27880
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	1
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	994625061
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	CRI ADVISORS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	2301 AIRPORT BLVD NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	WILSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	27896
ReturnHeader/PreparerPersonGrp/PhoneNum	0	2522432117
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-09-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	LARRY D WEBB CPA
ReturnHeader/ReturnTs	0	2025-09-25T21:57:07-05:00
ReturnHeader/ReturnTypeCd	0	990
ReturnHeader/TaxPeriodBeginDt	0	2023-07-01
ReturnHeader/TaxPeriodEndDt	0	2024-06-30
ReturnHeader/TaxYr	0	2023