2024-03-26T08:08:14-05:00 2023-06-30 560570567 DMJPS PLLC 79 WOODFIN PLACE SUITE 300 ASHEVILLE NC 28801 990 2022-07-01 581318017 RICEVILLE VOLUNTEER FIRE DEPARTMENT INC RICE 8282982456 2251 RICEVILLE ROAD ASHEVILLE NC 28805 DAN LITTLE PRESIDENT 8282982456 2024-03-21 1 DAN LITTLE 999009999 0 DORINDA Y BENNETT P01387673 8282542374 2024-03-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAN LITTLE 2251 RICEVILLE ROAD ASHEVILLE NC 28805 2300044 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 39 21 0 0 25566 23684 2245661 2262909 537 10539 0 2454 2271764 2299586 0 0 0 0 980596 1154810 0 0 0 549167 514645 1529763 1669455 742001 630131 3520777 3995400 213785 58280 3306992 3937120 TO PROVIDE PROFESSIONAL FIRE AND EMERGENCY MEDICAL SERVICES TO THE RICEVILLE COMMUNITY AND SAFEGUARD THE QUALITY OF LIFE THROUGH TRAINING AND EDUCATION. 0 0 1533293 2265363 PROVIDES FIRE PROTECTION AND RESCUE SERVICES FOR THE RICEVILLE COMMUNITY OF WESTERN NORTH CAROLINA 1533293 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 3 0 39 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 0 0 1 0 0 X X KATIE PAYNE 8282982456 2251 RICEVILLE ROAD ASHEVILLE NC 28805 MARK CURRAN CHAIR 0.50 X X 0 0 0 DAN LITTLE VICE 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 PAUL CAMPBELL DIRECTOR 0.50 X 0 0 0 KENT CREASMAN DIRECTOR 0.50 X 0 0 0 LEE BARRETT DIRECTOR 0.50 X 0 0 0 THOMAS KELLY CHIEF 40.00 X 74001 0 14516 74001 0 14516 0 0 0 0 0 23088 596 23684 TAX COLLECTIONS 900099 1985904 1985904 EMS INCOME 621910 270016 270016 OTHER INCOME 900099 6989 6989 2262909 1497 1497 9500 458 9042 9042 9042 NC SALES TAX REFUNDS 900099 2454 2454 2454 2299586 2265363 0 10539 92656 46328 46328 847213 815505 31708 16471 15204 1267 123518 118759 4759 74952 69335 5617 32905 32905 156 156 330 330 11767 11767 16565 15571 994 13817 13817 3875 3875 150722 150722 37349 37349 REPAIRS & MAINTENANCE 53444 53444 RESCUE SUPPLIES 42054 42054 FUEL 34780 34780 DUES & SUBSCRIPTIONS 30271 30271 86610 86279 331 1669455 1533293 136162 0 93675 106524 1537560 2139939 448061 407967 20918 14875 4211249 2885154 1420563 1326095 3520777 3995400 83572 58280 130213 0 213785 58280 X 3259347 3885471 47645 51649 3306992 3937120 3520777 3995400 X 630131 -3 X 0 1 X 1 0 X 25302 114730 66813 25566 23684 256095 1114197 1314809 1544476 1846544 1985904 7805930 1139499 1429539 1611289 1872110 2009588 8062025 8062025 670 1276 1023 750 1497 5216 1856 7264 3812 11896 9443 34271 8101512 1890658 0.99510 0.99100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME NC SALES TAX REFUNDS 177132 177132 1316901 407925 908976 2700688 2477229 223459 16528 16528 1326095 X 2306855 7269 7269 2299586 0 2299586 1676728 7273 7273 1669455 0 1669455 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 2022 AND 2021. CURRENTLY, THE STATUTE OF LIMITATIONS REMAINS OPEN SUBSEQUENT TO AND INCLUDING TAX YEAR 2019. 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 ROUNDING FORM 990, PART VI, SECTION A, LINE 4 BYLAW AMENDMENTS WERE MADE ON 08/15/2022. CHANGES ARE LISTED BELOW: - SECTION 3.2 - CLARIFICATION THAT A DIRECTOR IS A MEMBER OF THE BOARD AND DIFFERS FROM AN OFFICER AS OUTLINED IN ARTICLE V. - SECTION 3.3 - ADDED WORDING TO SPECIFY THAT A BOARD MEMBER CAN SERVE TWO CONSECUTIVE THREE-YEAR TERMS, AND MUST BE OFF THE BOARD FOR ONE YEAR BEFORE BECOMING ELIGIBLE TO BE ELECTED OR APPOINTED BACK TO THE BOARD. THE TERM FOR A PERSON THAT REPLACES A BOARD MEMBER HAS CHANGED FROM THE DURATION OF THE BOARD MEMBER'S TERM, TO THE DATE OF THE ANNUAL MEETING. THE COMMUNITY WILL VOTE TO ELECT A PERSON TO SERVE THROUGH THE REMAINDER OF THE VACATED TERM. - SECTION 3.8 - VACANIES (NEW SUBSECTION) - ADDED GUIDELINE REGARDING VACANCY OF A BOARD MEMBER. GUIDELINE REGARDING BOARD MEMBER TERM MIRRORS SECTION 3.3. - SECTION 4.1 - ADDITION THAT A REGULAR ANNUAL MEETING OF THE BOARD SHOULD BE HELD IMMEDIATELY FOLLOWING THE ANNUAL MEETING OF THE MEMBERSHIP OF THE CORPORATION. ALSO CLARIFIED THAT IF ANNUAL MEETING IS RESCHEDULED, NOTICE SHALL BE POSTED FOR A MINIMUM OF FIVE BUSINESS DAYS, RATHER THAN FIVE DAYS. - SECTION 4.4 - ADDITION THAT SPECIAL MEETINGS CAN BE FOR NEW OR CONTINUING BUSINESS OF THE DEPARTMENT. - SECTION 4.11 - CHANGED WORDING TO INDICATE MULTIPLE MATTERS COULD BE DETAILED IN NOTICE" GIVEN TO BOARD MEMBERS. - SECTION 4.12 - CHANGED WORDING TO INDICATE MULTIPLE MATTERS COULD BE DETAILED IN NOTICE" GIVEN TO BOARD MEMBERS. - SECTION 6.5 - FIRE CHIEF SPENDING LIMIT CHANGE FROM $3,000 ON ONE ITEM TO $5,000 ON ONE INVOICE. ADDED THAT ANY NON-BUDGETED SPENDING ABOVE $500 REQUIRES BOARD APPROVAL. EXPANDED THE UP TO $10,000 SPENDING LIMIT FOR THE CHIEF TO INCLUDE ANY EXPENSES THAT ARE NECESSARY FOR THE CONTINUATION OF SERVICES (RATHER THAN ONLY APPARATUS OR BUILDING MAINTENANCE RELATED ISSUES). ADDED THAT FOR ANY OTHER CATEGORY OF PURCHASE THAT IS BUDGETED, AND EXCEEDS $5,000, WILL REQUIRE THE SIGNATURE OF TWO AUTHORIZED BOARD MEMBERS. THERE ARE ALSO MINOR CHANGES THAT INCLUDED SPLITTING UP BULLET POINTS OR COMBINING BULLET POINTS IN SOME SECTIONS. THESE CHANGES DO NOT AFFECT THE CONTENT OF THE SECTION. 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 -3.