Civic Intelligence

Carter County Emergency & Rescue Squad Inc.

990 • Fiscal year 2016 • EIN 58-1468813

Jul 01, 2015 to Jun 30, 2016 • Filed on Aug 30, 2016

PO Box 776Elizabethton, TN 37644-0776

(423) 543-5445

Siviq Scores

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

Liabilities / Assets

69th percentile

0.29x

Higher debt load relative to assets than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

68th percentile

0.28x

Higher debt load relative to revenue than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

41st percentile

-0.0%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

64th percentile

$89,115

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

32nd percentile

-2.6%

Faster asset growth than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

81st percentile

26%

Faster revenue growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,242,014

Down $85,314 (-2.6%) from 2015

Net Assets

Down

$2,296,767

Down $1,468 (-0.1%) from 2015

Liabilities

Down

$945,247

Down $83,846 (-8.1%) from 2015

Revenue

Up

$3,435,550

Up $709,235 (+26%) from 2015

Expenses

Up

$3,437,018

Up $230,410 (+7.2%) from 2015

Net Income

Up

-$1,468

Up $478,825 (+100%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $3,626,951Liabilities 2012: $1,004,968Net Assets 2012: $2,621,9832012Assets 2013: $3,668,166Liabilities 2013: $964,468Net Assets 2013: $2,703,6982013Assets 2014: $3,773,289Liabilities 2014: $994,761Net Assets 2014: $2,778,5282014Assets 2015: $3,327,328Liabilities 2015: $1,029,093Net Assets 2015: $2,298,2352015Assets 2016: $3,242,014Liabilities 2016: $945,247Net Assets 2016: $2,296,7672016Assets 2017: $2,658,178Liabilities 2017: $849,672Net Assets 2017: $1,808,5062017Assets 2018: $2,947,543Liabilities 2018: $789,507Net Assets 2018: $2,158,0362018Assets 2019: $3,266,525Liabilities 2019: $792,777Net Assets 2019: $2,473,7482019Assets 2020: $3,548,720Liabilities 2020: $1,009,427Net Assets 2020: $2,539,2932020Assets 2021: $4,012,789Liabilities 2021: $811,121Net Assets 2021: $3,201,6682021Assets 2022: $3,478,374Liabilities 2022: $646,151Net Assets 2022: $2,832,2232022Assets 2023: $3,246,291Liabilities 2023: $590,681Net Assets 2023: $2,655,6102023Assets 2024: $4,212,100Liabilities 2024: $587,341Net Assets 2024: $3,624,7592024Assets 2025: $4,888,586Liabilities 2025: $802,296Net Assets 2025: $4,086,2902025

Highlighted filing

2016

Assets$3,242,014
Liabilities$945,247
Net Assets$2,296,767

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $4,166,955Expenses 2012: $4,009,478Net Income 2012: $157,4772012Revenue 2013: $4,417,100Expenses 2013: $4,335,385Net Income 2013: $81,7152013Revenue 2014: $3,320,249Expenses 2014: $3,245,419Net Income 2014: $74,8302014Revenue 2015: $2,726,315Expenses 2015: $3,206,608Net Income 2015: -$480,2932015Revenue 2016: $3,435,550Expenses 2016: $3,437,018Net Income 2016: -$1,4682016Revenue 2017: $3,092,621Expenses 2017: $3,580,882Net Income 2017: -$488,2612017Revenue 2018: $3,653,110Expenses 2018: $3,303,580Net Income 2018: $349,5302018Revenue 2019: $3,630,257Expenses 2019: $3,314,545Net Income 2019: $315,7122019Revenue 2020: $3,592,905Expenses 2020: $3,527,360Net Income 2020: $65,5452020Revenue 2021: $4,336,186Expenses 2021: $3,673,811Net Income 2021: $662,3752021Revenue 2022: $3,478,036Expenses 2022: $3,847,481Net Income 2022: -$369,4452022Revenue 2023: $4,314,463Expenses 2023: $4,491,076Net Income 2023: -$176,6132023Revenue 2024: $5,673,137Expenses 2024: $4,703,988Net Income 2024: $969,1492024Revenue 2025: $5,599,279Expenses 2025: $5,137,748Net Income 2025: $461,5312025

Highlighted filing

2016

Revenue$3,435,550
Expenses$3,437,018
Net Income-$1,468
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Aug 30, 2016
Return Version
2015v2.1
Gross Receipts
$3,435,550
Mission and Program Overview

Mission

Emergency and rescue services to carter county, tennessee

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,657,597$1,434,286▼ $223,311
Accounts Receivable$1,263,006$1,127,060▼ $135,946
Cash and Non-Interest-Bearing Accounts$186,938$441,990▲ $255,052
Inventories for Sale or Use$143,027$164,316▲ $21,289
Prepaid Expenses and Deferred Charges$74,505$44,788▼ $29,717
Other Notes and Loans Receivable, Net-$27,500-
Total Assets$3,327,328$3,242,014▼ $85,314
Other Assets Total$2,255$2,074▼ $181
Liabilities
Mortgage Notes Payable Secured by Investment Property$769,609$647,972▼ $121,637
Accounts Payable and Accrued Expenses$259,484$297,275▲ $37,791
Total Liabilities$1,029,093$945,247▼ $83,846
Net Assets / Fund Balance
Unrestricted Net Assets$2,298,235$2,296,767▼ $1,468
Total Net Assets Fund Balance$2,298,235$2,296,767▼ $1,468
Total Liabilities and Net Assets / Fund Balance$3,327,328$3,242,014▼ $85,314

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$407,833$3,125,448$3,533,281
Buildings$975,342$616,525$1,591,867
Land$51,111-$51,111
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Terry ArnoldSecretaryFT$89,115$89,115
Vance ShawMedical Director-$12,994$12,994

Board Members and Trustees

NameTitle
Sam ShipleyChairman/president
Jeannette HitchcockVice President
Chris WilliamsBoard Member
Nancy AlsupBoard Member
Smith DavenportBoard Member
Steve MurrayBoard Member
Tom WhiteBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$478,418
Program Service Revenue
$2,945,257
Investment Income
$11,875
Other Revenue
$0
All Other Contributions
$28,418
Change in Net Assets
$-1,468

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,435,550
Total Revenue per Audited Statements
$3,435,550
Total Revenue per Form 990
$3,435,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,278,379
Other Expenses$1,158,639
Total Fundraising Expense$13,517
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,274,184$442,389$0$1,716,573
Other Employee Benefits$330,409$115,565$2,387$448,361
Depreciation Depletion$235,077$23,608$0$258,685
All Other Expenses$249,175$0$0$249,175
Other Expenses$142,517$51,851$0$194,368
Current Officers, Directors, Trustees, and Key Employees$58,472$44,978$9,995$113,445
Office Expenses$21,827$67,567$0$89,394
Occupancy$56,662$5,163$0$61,825
Insurance$33,647$13,541$0$47,188
Interest$25,081$9,360$0$34,441
Fees for Services Legal$0$16,500$0$16,500
Travel$8,209$2,737$0$10,946
Fees for Services Accounting$0$7,000$0$7,000
Fees for Services Other$0$1,742$0$1,742
Advertising$0$0$1,135$1,135
Total Functional Expenses$2,574,808$848,693$13,517$3,437,018

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,437,018
Total Expenses per Audited Statements$3,437,018
Total Expenses per Form 990$3,437,018
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Carter County Emergency Rescue Squad
EIN
58-1468813
Phone
4235435445
Address
PO BOX 776, ELIZABETHTON, TN 37644-0776

Signing Officer

Name
Terry Arnold
Title
Executive Director
Phone
4235435445
Signed
2016-08-30

Organization Details

Principal Officer
Terry Arnold
Formed
1973
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
63
Volunteers
15

Preparer

Firm
Appalachian CPA PC
Address
3 Red Bush Court, Johnson City, TN 37601
Preparer
Kenneth W Mccurry
Phone
4239264784
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Accountant & board review tax return

Pt VI, Line 19

AVAILABLE ON REQUEST

Form 990, Part IX, Line 24E

Medical expenses 249175. 249175. 0. 0.

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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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IRS990/OtherExpensesGrp/TotalAmt123893
IRS990/OtherExpensesGrp/TotalAmt257506
IRS990/OtherExpensesGrp/TotalAmt3194368
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0442389
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01274184
IRS990/OtherSalariesAndWagesGrp/TotalAmt01716573
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt027500
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt074505
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt044788
IRS990/PrincipalOfficerNm0TERRY ARNOLD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0621910
IRS990/ProgramServiceRevenueGrp/BusinessCd1621990
IRS990/ProgramServiceRevenueGrp/Desc0AMBULANCE FEES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02940231
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15026
IRS990/ProgSrvcAccomActy2Grp/Desc0SPECIAL TEAMS RESCUE
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0257626
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0206653
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0168
IRS990/PYOtherExpensesAmt01024895
IRS990/PYProgramServiceRevenueAmt02519494
IRS990/PYRevenuesLessExpensesAmt0-480293
IRS990/PYSalariesCompEmpBnftPaidAmt02181713
IRS990/PYTotalExpensesAmt03206608
IRS990/PYTotalRevenueAmt02726315
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1468
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02940231
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0478418
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0206653
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0196896
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0135332
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0234155
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01251454
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0275
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0169
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0375
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017658
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt018590
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02956857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02519494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03123240
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04281393
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03915142
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt016796126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0275
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0169
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0113
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0375
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt017658
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt018590
IRS990ScheduleA/InvestmentIncomeCYPct00.00100
IRS990ScheduleA/InvestmentIncomePYPct00.00110
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99900
IRS990ScheduleA/PublicSupportPY509Pct00.99890
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt018047580
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03435275
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02726147
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03320136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04416725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt04149297
IRS990ScheduleA/Total509Grp/TotalAmt018047580
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt018066170
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0975342
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0616525
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01591867
IRS990ScheduleD/EquipmentGrp/BookValueAmt0407833
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03125448
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03533281
IRS990ScheduleD/ExpensesSubtotalAmt03437018
IRS990ScheduleD/LandGrp/BookValueAmt051111
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051111
IRS990ScheduleD/RevenueSubtotalAmt03435550
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01434286
IRS990ScheduleD/TotalExpensesPerForm990Amt03437018
IRS990ScheduleD/TotalRevenuePerForm990Amt03435550
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03435550
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03437018
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTANT & BOARD REVIEW TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEDICAL EXPENSES 249175. 249175. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03327328
IRS990/TotalAssetsEOYAmt03242014
IRS990/TotalAssetsGrp/BOYAmt03327328
IRS990/TotalAssetsGrp/EOYAmt03242014
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0478418
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013517
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0848693
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02574808
IRS990/TotalFunctionalExpensesGrp/TotalAmt03437018
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01029093
IRS990/TotalLiabilitiesEOYAmt0945247
IRS990/TotalLiabilitiesGrp/BOYAmt01029093
IRS990/TotalLiabilitiesGrp/EOYAmt0945247
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02298235
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02296767
IRS990/TotalProgramServiceExpensesAmt02574808
IRS990/TotalProgramServiceRevenueAmt02945257
IRS990/TotalReportableCompFromOrgAmt0102109
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02957132
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03435550
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03327328

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.89$0.80$4.09$5.60$5.14$0.46
2024Summary only. Only limited summary data is available for this year.$4.21$0.59$3.62$5.67$4.70$0.97
2023Summary only. Only limited summary data is available for this year.$3.25$0.59$2.66$4.31$4.49$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.65$2.83$3.48$3.85$0.37
2021Summary only. Only limited summary data is available for this year.$4.01$0.81$3.20$4.34$3.67$0.66
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$1.01$2.54$3.59$3.53$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$0.79$2.47$3.63$3.31$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.79$2.16$3.65$3.30$0.35
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.85$1.81$3.09$3.58$0.49
2016Detailed filing. Detailed filing data is available for this year.$3.24$0.95$2.30$3.44$3.44$0.00
2015Summary only. Only limited summary data is available for this year.$3.33$1.03$2.30$2.73$3.21$0.48
2014Summary only. Only limited summary data is available for this year.$3.77$0.99$2.78$3.32$3.25$0.07
2013Summary only. Only limited summary data is available for this year.$3.67$0.96$2.70$4.42$4.34$0.08
2012Summary only. Only limited summary data is available for this year.$3.63$1.00$2.62$4.17$4.01$0.16