Civic Intelligence

Jacobs Creek Fire Tax District Inc

EIN 58-1659195 • 501(c)3 • Madison, NC

Profile

FIRE PROTECTION SERVICES

2250 Highway 704Madison, NC 27025

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

63rd percentile

9.4%

Higher net margin than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

43rd percentile

-8.8%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$0

Down $724,657 (-100%) from 2024

Liabilities

Down

$0

Down $478,822 (-100%) from 2024

Net Assets

Down

$0

Down $245,835 (-100%) from 2024

Revenue

Down

$193,490

Down $18,566 (-8.8%) from 2024

Expenses

Down

$175,350

Down $355 (-0.2%) from 2024

Net Income

Down

$18,140

Down $18,211 (-50%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2017: $448,197Liabilities 2017: $330,660Net Assets 2017: $117,5372017Assets 2018: $427,221Liabilities 2018: $301,038Net Assets 2018: $126,1832018Assets 2019: $416,010Liabilities 2019: $275,816Net Assets 2019: $140,1942019Assets 2020: $761,817Liabilities 2020: $578,459Net Assets 2020: $183,3582020Assets 2021: $723,846Liabilities 2021: $550,210Net Assets 2021: $173,6362021Assets 2023: $709,916Liabilities 2023: $500,432Net Assets 2023: $209,4842023Assets 2024: $724,657Liabilities 2024: $478,822Net Assets 2024: $245,8352024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $121,754Expenses 2017: $126,346Net Income 2017: -$4,5922017Revenue 2018: $125,753Expenses 2018: $117,107Net Income 2018: $8,6462018Revenue 2019: $134,202Expenses 2019: $120,191Net Income 2019: $14,0112019Revenue 2020: $159,397Expenses 2020: $116,233Net Income 2020: $43,1642020Revenue 2021: $118,289Expenses 2021: $128,011Net Income 2021: -$9,7222021Revenue 2023: $181,969Expenses 2023: $150,382Net Income 2023: $31,5872023Revenue 2024: $212,056Expenses 2024: $175,705Net Income 2024: $36,3512024Revenue 2025: $193,490Expenses 2025: $175,350Net Income 2025: $18,1402025

Highlighted filing

2025

Revenue$193,490
Expenses$175,350
Net Income$18,140

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jul 12, 2025
Return Version
2024v5.2
Gross Receipts
$193,490
Mission and Program Overview

Mission

Fire protection services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$502,989--
Cash and Non-Interest-Bearing Accounts$199,744$0▼ $199,744
Savings and Temporary Cash Investments$21,924$0▼ $21,924
Total Assets$724,657$0▼ $724,657
Liabilities
Mortgage Notes Payable Secured by Investment Property$478,822$0▼ $478,822
Total Liabilities$478,822$0▼ $478,822
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$245,835$0▼ $245,835
Total Net Assets Fund Balance$245,835$0▼ $245,835
Total Liabilities and Net Assets / Fund Balance$724,657$0▼ $724,657
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim McmillanChair
Mike AlleyVice Chair
Kathy AmosDirector
Richard PardueDirector
Tim PuckettDirector
Tim StevensDirector
Brandon PriceChief
Mela TuckerSecretary
Mary Dell SmothersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$186,886
Program Service Revenue
$0
Investment Income
$1,354
Other Revenue
$5,250
Change in Net Assets
$18,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,350
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$73,743$0$0$73,743
Fees for Services Management$26,811$0$0$26,811
Interest$23,652$0$0$23,652
Occupancy$18,403$0$0$18,403
All Other Expenses$7,651$0$0$7,651
Fees for Services Accounting$0$3,700$0$3,700
Office Expenses$459$0$0$459
Other Expenses$50$0$0$50
Insurance$-2,449$0$0$-2,449
Total Functional Expenses$171,650$3,700$0$175,350
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
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
Filing and Contact Details

Filer

Filer Name
Jacobs Creek Fire Tax District Inc
EIN
58-1659195
Phone
3369080303
Address
2250 HIGHWAY 704, MADISON, NC 27025

Signing Officer

Name
Mary P Smothers
Title
Treasurer
Phone
3369080303
Signed
2025-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mela Tucker
Formed
1984
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
25

Preparer

Firm
Joseph R Listman CPA Pc
Address
5802 STARBOARD DR, GREENSBORO, NC 27410
Preparer
Herman T Goins
Phone
3365482625
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

No review was or will be conducted.

Pt VI, Line 19

No other documents available to the public.

Pt XI

Other adjustment to net assets is due to the transfer of net assets pursuant to the merger with huntsville volunteer fire department.

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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0186886
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0211038
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0180206
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0119861
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0117311
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0815302
IRS990ScheduleA/TotalSupportAmt0825682
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0true
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TRUCKS & EQUIPMENT CARRIED
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1FIRE HOUSE BUILDING
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2COMPUTERS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0HUNTSVILLE VOLUNTEER FIRE DEPT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1HUNTSVILLE VOLUNTEER FIRE DEPT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2HUNTSVILLE VOLUNTEER FIRE DEPT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02025-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12025-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22025-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0560192039
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1560192039
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2560192039
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt01035000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1459940
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt2884
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0APPRAISAL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1TAX VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0PO BOX 525
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1PO BOX 525
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt2PO BOX 525
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0MADISON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1MADISON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2MADISON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0NC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1NC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2NC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd027025
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd127025
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd227025
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0Names of JC board members who became Huntsville board members:
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1Tim McMillan and Tim Stevens
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 2e
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 2e
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER ADJUSTMENT TO NET ASSETS IS DUE TO THE TRANSFER OF NET ASSETS PURSUANT TO THE MERGER WITH HUNTSVILLE VOLUNTEER FIRE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0724657
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0724657
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0186886
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03700
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0171650

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