Nonprofit · EIN 23-7119088
FOSCOE VOLUNTEER FIRE DEPARTMENT INC
Tax-exempt · BANNER ELK, NC 28604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,638,553 | $806,972 | $831,581 | $7,710,287 | $13,677 | $7,696,610 |
| December 31, 2024 | 990 | $1,246,220 | $658,343 | $587,877 | $6,870,080 | $6,819 | $6,863,261 |
| December 31, 2023 | 990 | $1,175,565 | $646,622 | $528,943 | $6,290,462 | $5,171 | $6,285,291 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $54,762
- of which government grants
- $50,358
- Membership dues
- $200
- Program service revenue
- $1,180,455
- Investment income
- $387,649
- Net gain from sales of assets
- $251,332
- Other revenue
- $15,687
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $44,045
- Compensation of officers, directors and key employees
- $169,175
- Salaries, compensation and benefits (total)
- $191,313
- Professional fundraising fees
- $0
- Accounting fees
- $5,700
- Occupancy
- $53,831
- Travel
- $62,951
- Depreciation
- $303,891
- Program services (functional)
- $796,293
- Management and general (functional)
- $10,679
Balance sheet and other
- Total assets, start of year
- $6,290,462
- Total assets, end of year
- $7,710,287
- Total liabilities, end of year
- $13,677
- Net assets, end of year
- $7,696,610
- Land, buildings and equipment
- $3,922,820
- Net assets without donor restrictions
- $7,618,974
- Net assets with donor restrictions
- $77,636
- Gross receipts
- $1,648,359
- Employees
- 3
- Year formed
- 1972
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MATTHEW ALDRIDGE | FIRE CHIEF Key employee, Highest-paid employee | 45 | $88,389 |
| LANDAN STAHL | FIREMAN FIRST RESPONDER Key employee | 45 | $64,905 |
| LEO FRANK ALDRIDGE | BOARD CHAIR Officer | – | $0 |
| DONALD BARE | VICE CHAIR Officer | 1 | $0 |
| DAVID STERN | SECRETARY Officer | 1 | $0 |
| FRANKIE J BUMGARNER | TREASURER Officer | – | $0 |
| HUGHIE JOHNSON | DIRECTOR Trustee or director | – | $0 |
| MIKE SHOOK | DIRECTOR Trustee or director | – | $0 |
| NEAL CHURCH | DIRECTOR Trustee or director | – | $0 |
| RICHARD PASTUSIC | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MATTHEW ALDRIDGE | FIRE CHIEF Highest-paid employee | 45 | $75,314 |
| LANDAN STAHL | EMPLOYEE Highest-paid employee | 42 | $54,029 |
| RICHARD PASTUSIC | BOARD MEMBER Trustee or director | 1 | $0 |
| MIKE SHOOK | BOARD MEMBER Trustee or director | 1 | $0 |
| NEAL CHURCH | BOARD MEMBER Trustee or director | 1 | $0 |
| HUGHIE JOHNSON | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID STERN | SECRETARY/BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| LEO FRANK ALDRIDGE | BOARD CHAIR, PRESIDENT Trustee or director, Officer | 3 | $0 |
| DONALD BARE | VICE PRES BOARD VICE CHAIR Trustee or director, Officer | 3 | $0 |
| FRANK BUMGARNER | TREASURER BOARD MEMBER Trustee or director, Officer | 3 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD PASTUSIC | BOARD MEMBER Trustee or director | 1 | $0 |
| MIKE SHOOK | BOARD MEMBER Trustee or director | 1 | $0 |
| NEAL CHURCH | BOARD MEMBER Trustee or director | 1 | $0 |
| HUGHIE JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| DAVID STERN | SECRETARY Officer | 1 | $0 |
| LEO FRANK ALDRIDGE | CHAIRMANSAFETY OFFICER Officer | 3 | $0 |
| DONALD BARE | VICE CHAIR Officer | 1 | $0 |
| FRANK BUMGARNER | TREASURER Officer | 3 | $0 |
| JAMES MATTHEW ALDRIDGE | FIRE CHIEF Highest-paid employee | 50 | $0 |
Address and contacts
- Address (IRS master file)
- 9230 N C HWY 105 SOUTH, BANNER ELK, NC 28604-8644
- Principal officer (990 for 2025)
- L FRANK ALDRIDGE CHAIR, 9230 N C HWY 105 SOUTH, BANNER ELK, NC 28604
- Signed the 990
- LEO FRANK ALDRIDGE, BOARD CHAIR
- Phone
- (828) 963-6305
- Return prepared by
- BGA BUSINESS SERVICES INC
Mission
DEPARTMENT SERVES TO PROTECT THE HOMES AND PROPERTIES OF ITS COMMUNITY MEMBERS BY PROVIDING FIRE SERVICES, FIRST RESPONDERS/EMTS, AND MUTUAL AID TO OTHER AGENCIES.
Program accomplishments
- FOSCOE VOLUNTEER FIRE DEPT SERVES THE FOSCOE FIRE DISTRICT OF WATAUGA COUNTY NC BY PROVIDING 24 HOUR FIRST RESPONDER UNITS AND FIREFIGHTING CREWS AND EQUIPMENT. IT ALSO PARTICIPATES IN MUTUAL AID WITH OTHER AREA FIRE DEPARTMENTS IN WATAUGA AND AVERY COUNTIES AS NEEDED. ANSWERED CALLS IN 2025 WERE 354, 120 OF WHICH WERE MEDICALLY RELATED. 26 VOLUNTEERS AND 3 FULL TIME EMPLOYEES COMPLETED 5,211 HOURS OF TRAINING. OTHER SERVICES TO THE LOCAL RESIDENTS INCLUDE PROVIDING AND INSTALLING SMOKE ALARMS 9-1-1 ADDRESS NUMERALS. THE DEPARTMENT ALSO PROVIDES CPR TRAINING. THE MEMBERS ALSO PARTICIPATE WITH THE LOCAL ELEMENTARY SCHOOL DURING FIRE PREVENTION WEEK.Expenses $806,972 · revenue $1,638,552
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7119088
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,710,287
- Income (IRS master file)
- $1,648,359
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,638,553 | $806,972 | $7,710,287 | XML |
| 990 | December 2024 | $1,246,220 | $658,343 | $6,870,080 | IRS |
| 990 | December 2023 | $1,175,565 | $646,622 | $6,290,462 | XML |
| 990 | December 2022 | $978,610 | $835,976 | $5,762,639 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7119088).
Questions about FOSCOE VOLUNTEER FIRE DEPARTMENT INC
- What is the EIN of FOSCOE VOLUNTEER FIRE DEPARTMENT INC?
- The employer identification number (EIN) of FOSCOE VOLUNTEER FIRE DEPARTMENT INC is 23-7119088.
- Is FOSCOE VOLUNTEER FIRE DEPARTMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1972.
- Are donations to FOSCOE VOLUNTEER FIRE DEPARTMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does FOSCOE VOLUNTEER FIRE DEPARTMENT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FOSCOE VOLUNTEER FIRE DEPARTMENT INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOSCOE VOLUNTEER FIRE DEPARTMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FOSCOE VOLUNTEER FIRE DEPARTMENT INC?
- The 990 for the year ended December 31, 2025 names L FRANK ALDRIDGE CHAIR.
- Who are the officers and directors of FOSCOE VOLUNTEER FIRE DEPARTMENT INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $88,389 (JAMES MATTHEW ALDRIDGE, FIRE CHIEF).
- How much revenue does FOSCOE VOLUNTEER FIRE DEPARTMENT INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,638,553, expenses of $806,972 and total assets of $7,710,287 at year end.
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