2024-02-08T08:20:43-08:00 2023-09-30 872401723 Hall Singer & Associates PLLC 5848 Judson Rd Ste 104 Longview TX 75605 990 2022-10-01 752954442 Elderville-Lakeport Volunteer Fire Department Inc ELDE 9036433222 8875 FM 2011 E Longview TX 75603 Jeanine Rounsavall Secretary/Treas 2024-02-08 true Jeanine Rounsavall 999009999 true Kelon C Hall CPA P00188694 9032342720 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Chris Harding 8875 FM 2011 E Longview TX 75603 888704 false X WWW.ELVFD.COM X 1975 TX The Department is dedicated to the purpose of protecting the lives and property of the local and surrounding community by providing first responder services including fire containment and suppression, rescue services, membership training, fire prevention awareness, fire prevention inspections, and building and maintaining a fire response system to meet insurance standards. 3 0 18 28 0 810651 853276 4801 5744 16839 19389 8350 10295 840641 888704 0 0 337213 314059 0 0 594351 622586 931564 936645 -90923 -47941 1514559 1466618 0 1514559 1466618 The Department is dedicated to the purpose of protecting the lives and property of the local and surrounding community by providing first responder services including fire containment and suppression, rescue services, membership training, fire prevention awareness, fire prevention inspections, and building and maintaining a fire response system to meet insurance standards. false false 923119 5744 Fire containment and suppression, rescue services, member training, fire prevention awareness, fire prevention inspections, and building and maintaining a fire response system to meet insurance standards. The Department responded to 493 incidents for the year. Detail of accomplishments for the fiscal year ended September 30, 2023: Testing of fire hydrants Updating business information Continuous fire apparatus repairs and maintenance Working on radio tower project Fire Hose testing and repairs SCBA testing and repairs Fire engine pump testing Volunteer firefighter training January thru November Put 3 new fire apparatus in service Opened new station 4 Updated 4 thermal images on apparatus New Fire software (ESO) 923119 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 18 true false false false false false false false 0 false false false false false false false X 3 0 false false false false true true true true true false false true true true true false false true true false X Jeanine Rounsavall 9036433222 8875 FM 2011 E Longview TX 75603 Bert Edwards Vice President 18.00 0.00 X 14613 0 0 Jeanine Rounsavall Secretary/Treas 6.00 0.00 X 6097 0 0 Chris Harding President 0.00 0.00 X 0 0 0 20710 0 false false false 0 849953 3323 853276 Fire Service Payments 624200 5744 5744 5744 19389 19389 0 0 10295 10295 10295 10295 0 0 0 0 0 888704 5744 29684 0 0 0 0 20709 20709 0 271032 271032 0 0 22318 22318 0 0 0 0 0 0 13526 13526 0 21713 21713 0 0 66463 66463 1587 1587 0 0 0 0 116131 116131 49305 49305 Capital Purchases 219933 219933 Maintenance & Supplies 54751 54751 Bunker Gear 18033 18033 Fire Call Reimbursement 16851 16851 44293 44293 936645 923119 13526 0 -118782 -7170 545828 576078 0 0 0 0 0 10333 10333 178996 98847 5558943 4773401 895097 785542 0 0 0 0 3087 2988 1514559 1466618 0 0 X 1514559 1466618 1514559 1466618 1514559 1466618 -47941 X X false true X false false X 618645 628648 2153374 810651 853276 5064594 0 0 618645 628648 2153374 810651 853276 5064594 0 5064594 19769 15266 21480 24939 29684 111138 0 0 5175732 0.97850 0.97990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42850 42850 1733294 1155356 577938 92565 79378 13187 3637106 3485679 151427 -5 53133 52988 140 785542 X 888704 888704 888704 936645 936645 936645 Part X : FIN48 Footnote We are a not-for-profit organization that is exempt from federal income taxes under Sec 501(c)(3) of the Internal Revenue Code. In addition, we have been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 501(A) of the Internal Revenue Code. We are also exempt from state income taxes."Accounting for Uncertainty in Income Taxes" contained in FASC Topic 740, requires the use of a two-step approach for recognizing and measuring tax benefits taken or expected to be taken in a tax return and disclosures regarding uncertainties in income tax positions. The first step is recognition: we determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. In evaluating whether a tax position has met the more-likely-than-not recognition threshold, we presume that the position will be examined by the appropriate taxing authority that has full knowledge of all relevant information. The second step is measurement: a tax position that meets the more-likely-than-not recognition threshold is measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Differences between tax positions taken in a tax return and amounts recognized in the financial statements will generally result in one or more of the following: an increase in a liability for income taxes payable, a reduction of an income tax refund receivable, a reduction in a deferred tax asset, or an increase in a deferred tax liability.We have not identified any uncertain tax positions requiring recognition in our financial statements and we believe that the positions taken would not require settlement at an amount less than full recognition. We file an information tax return in the U.S. federal jurisdiction. We generally are no longer subject to U.S. federal income tax examinations by tax authorities for years before 2014. Form 990, Part VI, Section A, Line 6 Members of the Department are its force of volunteer firefighters. Prospective new members must pass a background check, drug test, physical ability test and have a minimum level of proficiency in operating and using the equipment, prior to being voted on by the membership. Form 990, Part VI, Section A, Line 7a The officers of the governing board are voted on annually by the membership at large. Form 990, Part VI, Section A, Line 7b The Board of Directors meetings are open to all members of the Fire Department to come participate and vote on any decisions made by the board. Form 990, Part VI, Section B, Line 11b The Form 990 is reviewed and approved by the board upon completion. Form 990, Part VI, Section B, Line 12c 1. An interested person is required to disclose the existence of a financial interest when there is a proposed arrangement or transaction with the Department.2. The governing board reviews and votes on the proposed arrangement or transaction.3. The board documents the process in its board minutes.4. Each governing board member and organization manager annually signs a conflict of interest policy statement.5. The board annually reviews any continuing arrangements with interested persons. Form 990, Part VI, Section B, Line 15b Compensation for the Department's Chief and key employees is reviewed and approved annually in the budget review process by the governing board and documented in the board minutes. Form 990, Part VI, Section C, Line 19 The organizations governing documents, conflict of interest policy and financial statements are available for public inspection upon request at the organizations financial office. FORM 990, PART XII, LINE 1 The Department maintains its books on the Modified Cash Basis of accounting. Under this basis, revenues are recognized when received rather than when earned, and expenses are generally recognized when paid rather than when the obligation is incurred.