Civic Intelligence

Skull Camp Fire & Rescue Inc

EIN 58-1560619 • 501(c)3 • Lowgap, NC

Profile

To provide fire suppression, rescue and emergency services to the citizens of Surry County, NC and upon request to other locations within the United States

7211 West Pine StreetLowgap, NC 27024

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.34x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.31x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

37th percentile

-0.5%

Higher net margin than 37% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

-1.5%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

96th percentile

179%

Faster revenue growth than 96% of similar nonprofits.

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

Assets

Down

$1,026,584

Down $243,008 (-19%) from 2023

Liabilities

Down

$377,100

Down $59,123 (-14%) from 2023

Net Assets

Down

$649,484

Down $183,885 (-22%) from 2023

Revenue

Down

$575,541

Down $848,152 (-60%) from 2023

Expenses

Down

$759,426

Down $671,186 (-47%) from 2023

Net Income

Down

-$183,885

Down $176,966 (-2558%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2019: $1,885,928Liabilities 2019: $331,409Net Assets 2019: $1,554,5192019Assets 2020: $1,704,154Liabilities 2020: $581,732Net Assets 2020: $1,122,4222020Assets 2021: $1,380,464Liabilities 2021: $540,670Net Assets 2021: $839,7942021Assets 2022: $1,289,116Liabilities 2022: $489,619Net Assets 2022: $799,4972022Assets 2023: $1,269,592Liabilities 2023: $436,223Net Assets 2023: $833,3692023Assets 2024: $1,026,584Liabilities 2024: $377,100Net Assets 2024: $649,4842024

Highlighted filing

2024

Assets$1,026,584
Liabilities$377,100
Net Assets$649,484

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $245,019Expenses 2019: $432,197Net Income 2019: -$187,1782019Revenue 2020: $294,764Expenses 2020: $747,913Net Income 2020: -$453,1492020Revenue 2021: $351,671Expenses 2021: $634,299Net Income 2021: -$282,6282021Revenue 2022: $510,741Expenses 2022: $551,038Net Income 2022: -$40,2972022Revenue 2023: $1,423,693Expenses 2023: $1,430,612Net Income 2023: -$6,9192023Revenue 2024: $575,541Expenses 2024: $759,426Net Income 2024: -$183,8852024

Highlighted filing

2024

Revenue$575,541
Expenses$759,426
Net Income-$183,885

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v6.0
Gross Receipts
$575,541
Mission and Program Overview

Mission

To provide fire suppression, rescue and emergency services to the citizens of Surry County, NC and upon request to other locations within the United States

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,016,050$831,118▼ $184,932
Accounts Receivable$94,534$90,938▼ $3,596
Cash and Non-Interest-Bearing Accounts$45,051$75,466▲ $30,415
Savings and Temporary Cash Investments$113,957$29,062▼ $84,895
Total Assets$1,269,592$1,026,584▼ $243,008
Liabilities
Mortgage Notes Payable Secured by Investment Property$435,501$372,507▼ $62,994
Accounts Payable and Accrued Expenses$722$4,593▲ $3,871
Total Liabilities$436,223$377,100▼ $59,123
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$833,369$649,484▼ $183,885
Total Net Assets Fund Balance$833,369$649,484▼ $183,885
Total Liabilities and Net Assets / Fund Balance$1,269,592$1,026,584▼ $243,008

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$109,578$1,624,900$1,734,478
Buildings$720,540$122,097$842,637
Land$1,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joshua MoosePresident
Ricky CasstevensVice President
Brandon RameyDirector
Brian CockerhamDirector
Dennis BroganDirector
Jesse DossDirector
Jody GalyeanDirector
Kevin ShoreDirector
Randy DowningDirector
Ronald MarshallDirector
Zack TateDirector
Cindy LoweSecretary
Vicky RameyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$575,098
Program Service Revenue
$0
Investment Income
$443
Other Revenue
$0
All Other Contributions
$533,762
Change in Net Assets
$-183,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$651,007
Salaries, Compensation, and Employee Benefits$108,419
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$0$184,932$0$184,932
Other Salaries and Wages$0$107,849$0$107,849
Occupancy$0$48,047$0$48,047
Insurance$0$25,823$0$25,823
All Other Expenses$0$9,885$0$9,885
Other Expenses$0$4,208$0$4,208
Fees for Services Management$0$3,707$0$3,707
Fees for Services Accounting$0$2,245$0$2,245
Office Expenses$0$1,549$0$1,549
Other Employee Benefits$0$570$0$570
Advertising$0$167$0$167
Total Functional Expenses$0$759,426$0$759,426
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
Annual disclosure for covered persons
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
Filing and Contact Details

Filer

Filer Name
Skull Camp Fire & Rescue Inc
EIN
58-1560619
Phone
3366088017
Address
7211 WEST PINE STREET, LOWGAP, NC 27024

Signing Officer

Name
Joshua Moose
Title
President and Board Chairman
Phone
3366088017
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Moose
Formed
1977
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
42

Preparer

Firm
Robbins Tax Firm
Address
3750 N NC 16 BUSINESS HWY, DENVER, NC 28037
Preparer
Rosalee Robbins CPA
Phone
7044832935
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Draft of Form 990 was provided to the Board for Approval during a regularly held meeting

Pt VI, Line 12C

Regular Board Meeting to Approve Form 990 monitors any conflict of interest issues

Pt VI, Line 19

Copy of Form 990 available upon request

Pt VI, Line 8B

Board Secretary records actions and meetings regularly

Pt VI, Line 2

No related parties in board

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01012052
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01545961
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0443
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0194
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0427
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0503
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01609
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt03154802
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt041336
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0411447
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0510554
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0351244
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0294260
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01608841
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0575098
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01423499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0510699
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0351245
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0294261
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03154802
IRS990ScheduleA/TotalSupportAmt03156411
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0720540
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0122097
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0842637
IRS990ScheduleD/EquipmentGrp/BookValueAmt0109578
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01624900
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01734478
IRS990ScheduleD/LandGrp/BookValueAmt01000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0831118
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft of Form 990 was provided to the Board for Approval during a regularly held meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Regular Board Meeting to Approve Form 990 monitors any conflict of interest issues
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copy of Form 990 available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board Secretary records actions and meetings regularly
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No related parties in board
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01269592
IRS990/TotalAssetsEOYAmt01026584
IRS990/TotalAssetsGrp/BOYAmt01269592
IRS990/TotalAssetsGrp/EOYAmt01026584
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0575098
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0759426
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0759426
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0436223
IRS990/TotalLiabilitiesEOYAmt0377100
IRS990/TotalLiabilitiesGrp/BOYAmt0436223
IRS990/TotalLiabilitiesGrp/EOYAmt0377100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0833369
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0649484
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0443
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0575541
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt042
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01269592
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01026584
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0495 HIDDEN VALLEY ROAD
IRS990/USAddress/CityNm0LOWGAP
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027024
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013

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