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West End Fire & Rescue INC

Tax-deductible

West End, NC501(c)(3)Public Safety & Disaster EIN 56-1410545Revenue $796K in FY2023Latest return filed May 15, 2024

On file with the IRSwefd61.org4203 NC Highway 73, 27376-9142 · West End, NCTax-exempt since Aug 1988Publicly supported charity — 170(b)(1)(A)(vi)

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Fire and Rescue, provide Fire protection and Rescue services, first aid, traffic control, and related services to the West End Fire district of West End, moore county, north carolina

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 25 volunteers and 32 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $5K a year · under 1% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$741K
106% of total assets
Concern: liabilities are 106% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$796K
+7% vs prior year
Spent
$802K
To programs
81%
Net assets
−$41K
By yearFY2021–FY2023
Revenue
$796K
FY2023▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2021$886K
FY2022$741K
FY2023$796K
Expenses
$802K
FY2023▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2021$783K
FY2022$852K
FY2023$802K
Net assets
−$41K
FY2023▼ -19%
Tap a bar for its year
Net assets by fiscal year
FY2021$77K
FY2022−$34K
FY2023−$41K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Aug 1988.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $649K Management & general 19% · $151K Fundraising 0% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
Tim McDonald
Director
$0Pt VII · Sec A
Joe Rorey
Director
$0Pt VII · Sec A
Jim Greaves
Director
$0Pt VII · Sec A
Tony Mabe
Chairman
$0Pt VII · Sec A
Richard Hanna
Vice-Chairman
$0Pt VII · Sec A
Rick Tufts
Secretary-Treasury
$0Pt VII · Sec A
See West End Fire & Rescue INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides fire protection, rescue, first aid, and traffic control for a specific district.

Questions for West End Fire & Rescue INC

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1 program · $649K · in their own filed words · FY2022
01

West end fire & rescue. Inc. Provides fire protection and emergency rescue and related services to the west end fire district, west end, NC and surrounding areas.

$649Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Pee Dee Electric Membership CorporationFY2022$8K
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$796K
Ln 12
Fees for servicesLn 2g$734K
Gifts and grantsLn 1h$58K
Other incomeLn 4–11$3K
Money outPt IX
$802K
Ln 25
Programscol B$649K
Managementcol C$151K
Fundraisingcol D$2K
Owns and owesPt X
−$41K
net assets · Ln 32
Cash and savingsLn 1–2$206K
Total assetsLn 16$700K
LiabilitiesLn 26$741K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$58K
Fees for servicesLn 2g$734K
Investment incomeLn 3$688
Other incomeLn 4–11$3K
Gains on assetsLn 7$600
Total revenueLn 12$796K
Assets in detailPt X, end of year
CashLn 1$206K
Cash and savings togetherLn 1–2$206K
Land, buildings, equipmentLn 10c$420K
Total assetsLn 16$700K
LiabilitiesLn 26$741K
Net assetsLn 32−$41K
OperationsPt I, VI
EmployeesI 532
VolunteersI 625
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$116K$206K
Land, buildings, equipmentLn 10c$638K$420K
Total assetsLn 16$814K$700K
LiabilitiesLn 26$849K$741K
Net assetsLn 32−$34K−$41K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$324K$243K$81K
Pension plan contributionsLn 8$3K$2K$626
Other employee benefitsLn 9$22K$16K$5K
Payroll taxesLn 10$13K$10K$3K
Accounting feesLn 11c$11K$11K
Office expensesLn 13$2K$474$1K
OccupancyLn 16$13K$11K$1K$635
TravelLn 17$835$83$752
InterestLn 20$24K$22K$2K
Depreciation, depletion and amortizationLn 22$230K$207K$23K
InsuranceLn 23$40K$34K$6K
Other expenses (24a–d)Ln 24$100K$91K$8K$2K
All other expensesLn 24e$20K$12K$8K$68
Total functional expensesLn 25$802K$649K$151K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest ViewingFiled with the IRS May 15, 2024 $796K$802K−$6K−$41K 990 PDF
FY2022Filed with the IRS May 15, 2023 $741K$852K−$111K−$34K 990 PDF
FY2021Filed with the IRS May 16, 2022 $886K$783K$103K$77K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $795,803 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,105$57,837
I-9 Program service revenuePrior year $718,916$734,263
I-10 Investment incomePrior year $1,062$688
I-11 Other revenuePrior year $926$3,015
I-12 Total revenuePrior year $741,009$795,803
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $359,244$361,082
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $493,075$441,213
I-18 Total expensesPrior year $852,319$802,295
I-19 Revenue less expensesPrior year −$111,310−$6,492
Part VI · Governance 0 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $795,803 across 7 lines filed
VIII-1f All other contributions, gifts and grants$57,837
VIII-1h Total contributions, gifts and grants$57,837
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $734,263$734,263
VIII-3 Investment incomeRelated to mission $88$88
VIII-7 Net gain or loss on sales of assetsRelated to mission $600$600
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,015$3,015
VIII-12 Total revenueRelated to mission $737,966 · Unrelated business $0 · Excluded from tax $0$795,803
Part IX · Statement of functional expenses $802,295 across 13 lines filed
IX-7 Other salaries and wagesPrograms $242,991 · Management $80,997$323,988
IX-8 Pension plan contributionsPrograms $1,879 · Management $626$2,505
IX-9 Other employee benefitsPrograms $16,364 · Management $5,455$21,819
IX-10 Payroll taxesPrograms $9,578 · Management $3,192$12,770
IX-11c Accounting feesManagement $10,725$10,725
IX-13 Office expensesPrograms $474 · Management $1,424$1,898
IX-16 OccupancyPrograms $10,789 · Management $1,269 · Fundraising $635$12,693
IX-17 TravelPrograms $83 · Management $752$835
IX-20 InterestPrograms $21,910 · Management $2,434$24,344
IX-22 Depreciation, depletion and amortizationPrograms $207,114 · Management $23,013$230,127
IX-23 InsurancePrograms $34,391 · Management $5,768$40,159
IX-24 Other expenses (24a–d)Programs $90,809 · Management $7,639 · Fundraising $1,539$99,987
IX-24e All other expensesPrograms $12,235 · Management $8,142 · Fundraising $68$20,445
IX-25 Total functional expensesPrograms $648,617 · Management $151,436 · Fundraising $2,242$802,295
Part X · Balance sheet $700,247 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $116,122$205,705
X-4 Accounts receivableStart of year $47,822$56,878
X-9 Prepaid expenses and deferred chargesStart of year $11,685$17,348
X-10c Land, buildings and equipment, netStart of year $638,475$420,316
X-16 Total assetsStart of year $814,104$700,247
X-17 Accounts payable and accrued expensesStart of year $21,727$19,521
X-26 Total liabilitiesStart of year $848,574$741,209
X-27 Net assets without donor restrictionsStart of year −$34,470−$40,962
X-32 Total net assets or fund balancesStart of year −$34,470−$40,962
X-33 Total liabilities and net assetsStart of year $814,104$700,247
Part XI · Reconciliation of net assets −$40,962 net assets at year end
XI-1 Total revenue$795,803
XI-2 Total expenses$802,295
XI-3 Revenue less expenses−$6,492
XI-4 Net assets at start of year−$34,470
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$40,962

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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