2025-04-09T16:17:26-05:00 2024-06-30 560570567 DMJPS PLLC 79 WOODFIN PLACE SUITE 300 ASHEVILLE NC 28801 990 2023-07-01 581318017 RICEVILLE VOLUNTEER FIRE DEPARTMENT INC RICE 8282982456 2251 RICEVILLE ROAD ASHEVILLE NC 28805 DAN LITTLE PRESIDENT 8282982456 2025-03-19 1 0 DORINDA Y BENNETT CPA P01387673 8282542374 2025-03-19 2023 2025-03-06 01:10:19Z DAN LITTLE 2251 RICEVILLE ROAD ASHEVILLE NC 28805 2528162 0 X HTTP://WWW.RICEVILLEFIRE.ORG X 1964 NC TO PROVIDE PROFESSIONAL FIRE AND EMERGENCY MEDICAL SERVICES TO THE RICEVILLE COMMUNITY AND SAFEGUARD THE QUALITY OF LIFE THROUGH TRAINING AND EDUCATION. 9 9 36 24 0 0 23684 24123 2262909 2486056 10539 10078 2454 7905 2299586 2528162 0 0 0 0 1154810 1266420 0 0 0 514645 496363 1669455 1762783 630131 765379 3995400 4759077 58280 56576 3937120 4702501 TO PROVIDE PROFESSIONAL FIRE AND EMERGENCY MEDICAL SERVICES TO THE RICEVILLE COMMUNITY AND SAFEGUARD THE QUALITY OF LIFE THROUGH TRAINING AND EDUCATION. 0 0 1605530 2493961 PROVIDES FIRE PROTECTION AND RESCUE SERVICES FOR THE RICEVILLE COMMUNITY OF WESTERN NORTH CAROLINA 1605530 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 36 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X KATIE PAYNE 8282982456 2251 RICEVILLE ROAD ASHEVILLE NC 28805 MARK CURRAN IMMEDIATE PAST CHAIR 0.50 X X 0 0 0 DAN LITTLE CHAIR 0.50 X X 0 0 0 LISA MCCALLISTER TREASURER 0.50 X X 0 0 0 CARLA MCLENDON SECRETARY 0.50 X X 0 0 0 JUDY METCALF DILLINGHAM DIRECTOR 0.50 X 0 0 0 DAN FRIDAY DIRECTOR 0.50 X 0 0 0 KATHY HIGDON DIRECTOR 0.50 X 0 0 0 BUTCH LAUGHTER DIRECTOR 0.50 X 0 0 0 KENT CREASMAN VICE CHAIR 0.50 X X 0 0 0 LEE BARRETT DIRECTOR 0.50 X 0 0 0 MEREL JOHNSON DIRECTOR 0.50 X 0 0 0 STEVE WICKHAM DIRECTOR 0.50 X 0 0 0 THOMAS KELLY CHIEF 40.00 X 80695 0 11914 80695 0 11914 0 0 0 0 0 22108 2015 24123 TAX COLLECTIONS 900099 2249334 2249334 EMS INCOME 621910 206547 206547 OTHER INCOME 900099 30175 30175 2486056 9528 9528 550 0 550 550 550 NC SALES TAX REFUNDS 900099 5846 5846 MOTOR FUEL TAX REFUND 900099 2059 2059 7905 2528162 2493961 0 10078 94800 47400 47400 923544 891011 32533 19183 17556 1627 148543 144022 4521 80350 74624 5726 38314 38314 2050 2050 204 204 8592 8592 11242 11242 18030 16948 1082 9306 9306 142013 142013 43830 43830 RESCUE SUPPLIES 60271 60271 REPAIRS & MAINTENANCE 41112 41112 BUILDING REPAIRS 28173 28173 FUEL 26335 26335 66891 62929 3962 1762783 1605530 157253 0 106524 67780 2139939 2036920 407967 345196 14875 18099 5307574 3016492 1326095 2291082 3995400 4759077 58280 56576 58280 56576 X 3885471 4645350 51649 57151 3937120 4702501 3995400 4759077 X 765379 2 X X 0 1 X 1 0 X 114730 66813 25566 23684 24123 254916 1314809 1544476 1846544 1985904 2249334 8941067 1429539 1611289 1872110 2009588 2273457 9195983 9195983 1276 1023 750 1497 9528 14074 7264 3812 11896 9443 38080 70495 9280552 1507964 0.99090 0.99510 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME NC SALES TAX REFUNDS MOTOR FUEL TAX REFUND 177132 177132 1333429 448581 884848 2800383 2567911 232472 996630 996630 2291082 X 2535053 6891 6891 2528162 0 2528162 1769672 6891 6891 1762781 2 2 1762783 PART X, LINE 2: INCOME TAXES RICEVILLE VOLUNTEER FIRE DEPARTMENT IS A NONPROFIT CORPORATION THAT IS EXEMPT FROM FEDERAL AND NORTH CAROLINA TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A PUBLIC CHARITY. IT IS THE DEPARTMENT'S POLICY TO EVALUATE ALL TAX POSITIONS TO IDENTIFY ANY THAT MAY BE CONSIDERED UNCERTAIN. ALL IDENTIFIED MATERIAL TAX POSITIONS ARE ASSESSED AND MEASURED BY A "MORE-LIKELY-THAN-NOT" THRESHOLD TO DETERMINE IF THE TAX POSITION IS UNCERTAIN AND WHAT, IF ANY, EFFECT THE UNCERTAIN TAX POSITION MAY HAVE ON THE FINANCIAL STATEMENTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED FOR TAX YEARS 2023 AND 2022. CURRENTLY, THE STATUTE OF LIMITATIONS REMAINS OPEN SUBSEQUENT TO AND INCLUDING TAX YEAR 2020. ANY CHANGES IN THE AMOUNT OF A TAX POSITION WILL BE RECOGNIZED IN THE PERIOD THE CHANGE OCCURS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SALES TAX REFUND NETTED WITH SALES TAXES EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: SALES TAX EXPENSE REDUCED BY SALES TAX REVENUE PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING FORM 990, PART VI, SECTION A, LINE 4 BYLAW AMENDMENTS WERE MADE ON 1/15/2024. CHANGES ARE LISTED BELOW: - SECTION 3.4 - CHANGED BOARD APPLICATION PROCESS SO THAT A BOARD APPLICATION FORM MAY BE EMAILED WITH SUPPORTING DOCUMENTATION OR LEFT WITH THE CHIEF AT THE FIRE STATION DURING NORMAL BUSINESS HOURS. - SECTION 3.4 - ADDED WORDING TO SPECIFY THAT IF THE NUMBER OF BOARD APPLICANTS AND OPEN SEATS ARE THE SAME, APPLICATIONS CAN BE ACCEPTED BY ACCLAMATION AND NO VOTE IS REQUIRED. - SECTION 3.6 - CHANGED VOTE FOR REMOVAL OF A BOARD MEMBER FROM 2/3 VOTE OF THE BOARD TO MAJORITY VOTE. - SECTION 3.6 - ADDED WORDING TO SPECIFY THAT IF A MEMBER OF THE BOARD IS REMOVED BY A VOTE OF THE MEMBERSHIP, THEY WILL NOT BE ELIGIBLE TO RUN FOR A SEAT OR BE APPOINTED TO THE BOARD AGAIN FOR 3 YEARS FROM THE DATE OF THE VOTE. - SECTION 4.2 - ADDITION OF NOTIFICATION OF SPECIAL MEETINGS BY PLACING AN AD IN THE LOCAL NEWSPAPER NOT LESS THAN 10 DAYS BEFORE THE SPECIAL MEETING OF THE MEMBERSHIP GIVING THE TIME, PLACE, AND BRIEF DESCRIPTION OF WHAT WILL BE ADDRESSED AT THE MEETING. - SECTION 4.5 - ADDED WORDING TO SPECIFY REASONS FOR AN EMERGENCY MEETING. CHANGED WORDING SO THAT EMERGENCY MEETINGS MAY NO LONGER BE HELD BY TELEPHONE CONFERENCE. - SECTION 4.6 -ADDITION THAT ATTENDANCE AT A CLOSED SESSION MEETING MUST BE IN PERSON. - SECTION 8.12 (NEW SUBSECTION) - ADDITION OF NEW FORM ON WEBSITE THAT ALLOWS ANYONE TO SIGN UP FOR GROUP NOTIFICATION OF MEETINGS OR MEETING CHANGE NOTICES. REQUIRES THAT NOTICE SHALL BE SENT AT LEAST 48 HOURS IN ADVANCE OF ALL MEETINGS EXCEPT FOR AN EMERGENCY MEETING WHICH REQUIRES 24 HOUR ADVANCE NOTICE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES HAVE MEMBERS, BUT WITH NO AUTHORITY OVER THE DAY-TO-DAY OPERATING DECISIONS OF THE GOVERNING BODY OF THE ORGANIZATION. THE MEMBERS CANNOT EXERCISE SIGNIFICANT CONTROL. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS IN THE COMMUNITY THAT ELECT THE GOVERNING BODY OF THE ORGANIZATION AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B COPY OF 990 IS PRESENTED AND REVIEWED BY THE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C POLICY IN EMPLOYEE HANDBOOK. BOARD REVIEWS AND MONITORS IN BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE FIRE CHIEF IS DETERMINED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING 2. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.