2026-07-20T07:06:55-07:00 2025-09-30 994453032 Hall Weaver & Associates PLLC 3032 N Eastman Rd Ste 102 Longview TX 75605 990 2024-10-01 752954442 Elderville-Lakeport Volunteer Fire Department Inc ELDE 9036433222 8875 FM 2011 E Longview TX 75603 Jeanine Rounsavall Secretary/Treas 2026-07-20 true true Kelon C Hall CPA P00188694 9032342720 2024 2025-03-06 01:10:19Z Chris Harding 8875 FM 2011 E Longview TX 75603 1537076 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 36 42 0 1280888 1462093 8023 8009 34193 63274 7875 3700 1330979 1537076 0 0 467843 667553 0 0 918931 814307 1386774 1481860 -55795 55216 1410834 1475538 11 9499 1410823 1466039 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 1466960 8009 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 625 incidents for the year. Detail of accomplishments for the fiscal year ended September 30, 2025: Remodel of station 1 Radio upgrade project Placed a new command truck in service Purchased new Willand/rescue side x side for equipment inventory 2 volunteers completed fire certification testing Fire apparatus repairs and maintenance 1466960 true true false false false false false false false false true false false false true 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 4 0 true 36 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 Chris Harding President 40.00 0.00 X 63931 0 0 Jeanine Rounsavall Secretary/Treas 7.00 0.00 X 9079 0 0 Bert Edwards Vice President 0.00 0.00 X 0 0 0 73010 0 false false false 0 1460623 1470 1462093 Fire Service Payments 624200 8009 8009 8009 56864 56864 0 0 3700 3700 3700 3700 6410 6410 6410 6410 0 0 0 0 1537076 8009 66974 0 0 0 0 73010 73010 0 546561 546561 0 0 47982 47982 0 0 0 0 0 0 62900 48000 14900 0 30050 30050 0 0 82637 82637 2351 2351 0 0 0 0 90317 90317 82248 82248 Capital Purchases 180309 180309 Maintenance & Supplies 104827 104827 Bunker Gear 60252 60252 Dues & Subscriptions 40394 40394 78022 78022 1481860 1466960 14900 0 43217 82116 539837 574327 0 0 0 0 0 6417 6417 101248 124088 5649707 4963905 717227 685802 0 0 0 0 2888 2788 1410834 1475538 11 9499 11 9499 X 1410823 1466039 1410823 1466039 1410834 1475538 55216 X X false true X false false X 2153374 810651 853276 1280888 1462093 6560282 0 0 2153374 810651 853276 1280888 1462093 6560282 0 6560282 21480 24939 29684 42068 66974 185145 0 0 6745427 0.97260 0.97720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42850 42850 1733294 1246652 486642 108072 87646 20426 3712363 3576474 135889 -5 53133 53133 -5 685802 ELVFD Credit Card 9492 Payroll Liabilities 7 9499 X 1537076 1537076 1537076 1481860 1481860 1481860 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. 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.