Nonprofit · EIN 46-0842847
LOWELL VOLUNTEER FIRE DEPARTMENT
Tax-exempt (reinstated) · LOWELL, NC 28098
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $628,705 | $598,275 | $30,430 | $152,558 | $123,257 | $29,301 |
| June 30, 2024 | 990 | $433,397 | $393,392 | $40,005 | $176,504 | $177,632 | -$1,128 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $627,848
- of which government grants
- $627,648
- Program service revenue
- $0
- Investment income
- $857
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $386,411
- Salaries, compensation and benefits (total)
- $418,674
- Professional fundraising fees
- $0
- Accounting fees
- $8,449
- Depreciation
- $28,626
- Program services (functional)
- $598,275
Balance sheet and other
- Total assets, start of year
- $176,504
- Total assets, end of year
- $152,558
- Total liabilities, end of year
- $123,257
- Net assets, end of year
- $29,301
- Land, buildings and equipment
- $23,293
- Net assets without donor restrictions
- $29,301
- Gross receipts
- $628,705
- Employees
- 48
- Year formed
- 1956
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT CUNNINGHAM | FIRE CHIEF Officer | 20 | $24,791 |
| JAMES T ANDERSON | ASSISTANT FI Trustee or director, Officer | 10 | $6,130 |
| TERRY FOSTER | SECRETARY TR Officer | 5 | $3,960 |
| HARLOD FULBRIGHT | CHAIRMAN Trustee or director, Officer | – | $0 |
| WESLEY GOSNELL | FIRE FIGHTER Trustee or director | – | $0 |
| BRYAN B KIKER | FIRE FIGHTER Trustee or director | – | $0 |
| JACOB SKEEN | FIRE FIGHTER Trustee or director | – | $0 |
| MARY WILLIAMS SKEEN | FIRE FIGHTER Trustee or director | – | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT CUNNINGHAM | FIRE CHIEF Officer | 10 | $22,921 |
| TERRY FOSTER | SECRETARY TR Officer | 5 | $3,900 |
| JAMES T ANDERSON | ASSISTANT FI Trustee or director, Officer | 5 | $1,777 |
| HARLOD FULBRIGHT | CHAIRMAN Trustee or director, Officer | – | $0 |
| WESLEY GOSNELL | FIRE FIGHTER Trustee or director | – | $0 |
| BRYAN B KIKER | FIRE FIGHTER Trustee or director | – | $0 |
| JACOB SKEEN | FIRE FIGHTER Trustee or director | – | $0 |
| MARY WILLIAMS SKEEN | FIRE FIGHTER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 327, LOWELL, NC 28098-0327
- Principal officer (990 for 2024)
- ROBERT CUNNINGHAM
- Signed the 990
- ROBERT CUNNINGHAM, FIRE CHIEF
- Phone
- (704) 913-7048
- Website
- LOWELLFD.COM
- Return prepared by
- WARREN & ASSOCIATES
Mission
THE PRIMARY MISSION OF THE LOWELL VOLUNTEER FIRE DEPARTMENT, INC. (LVFD, INC.) IS TO PROVIDE FIRE PROTECTION FOR THE LOWELL COMMUNITY. THE CITY OF LOWELL CONTRACTS WITH THE LVFD, INC. TO PROVIDE THIS PROTECTION.
Program accomplishments
- THE PRIMARY MISSION OF THE LOWELL VOLUNTEER FIRE DEPARTMENT, INC. (LVFD, INC.) IS TO PROVIDE FIRE PROTECTION FOR THE LOWELL COMMUNITY. THE CITY OF LOWELL CONTRACTS WITH THE LVFD, INC. TO PROVIDE THIS PROTECTION.Expenses $121,178
- THE LOWELL VOLUNTEER FIRE DEPARTMENT RESPONDED TO ALL FIRE RELATED CALLS FOR SERVICES AND OTHER EMERGENCY SITUATION THAT NEEDED THEIR ASSISTANCE. THE DEPARTMENT PROVIDED ON-GOING TRAINING FOR NEW AND EXISTING FIRE FIGHTERS.Expenses $477,097
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0842847
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $152,558
- Income (IRS master file)
- $628,705
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- December 8, 2014
- Reinstated
- Effective November 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $628,705 | $598,275 | $152,558 | IRS |
| 990 | June 2024 | $433,397 | $393,392 | $176,504 | XML |
| 990 | June 2023 | $417,506 | $467,410 | $283 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 46-0842847).
Questions about LOWELL VOLUNTEER FIRE DEPARTMENT
- What is the EIN of LOWELL VOLUNTEER FIRE DEPARTMENT?
- The employer identification number (EIN) of LOWELL VOLUNTEER FIRE DEPARTMENT is 46-0842847.
- Is LOWELL VOLUNTEER FIRE DEPARTMENT tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2010.
- Are donations to LOWELL VOLUNTEER FIRE DEPARTMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWELL VOLUNTEER FIRE DEPARTMENT 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 LOWELL VOLUNTEER FIRE DEPARTMENT due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWELL VOLUNTEER FIRE DEPARTMENT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LOWELL VOLUNTEER FIRE DEPARTMENT?
- The 990 for the year ended June 30, 2025 names ROBERT CUNNINGHAM.
- Who are the officers and directors of LOWELL VOLUNTEER FIRE DEPARTMENT?
- The 990 for the year ended June 30, 2025 lists 8 people; 3 received compensation from the organization, the highest $24,791 (ROBERT CUNNINGHAM, FIRE CHIEF).
- How much revenue does LOWELL VOLUNTEER FIRE DEPARTMENT have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $628,705, expenses of $598,275 and total assets of $152,558 at year end.
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All nonprofits in LOWELL · North Carolina · Public safety, disaster preparedness and relief