Nonprofit · EIN 56-1394703
QUALLA VOLUNTEER FIRE DEPARTMENT
Tax-exempt · WHITTIER, NC 28789
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $462,720 | $393,594 | $69,126 | $1,526,577 | $117,427 | $1,409,150 |
| June 30, 2024 | 990 | $287,610 | $239,688 | $47,922 | $1,459,480 | $119,456 | $1,340,024 |
| June 30, 2023 | 990 | $278,562 | $220,293 | $58,269 | $1,438,938 | $146,836 | $1,292,102 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $455,665
- of which government grants
- $423,752
- Program service revenue
- $0
- Investment income
- $7,055
- Net gain from sales of assets
- $7,055
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $58,846
- Salaries, compensation and benefits (total)
- $63,662
- Professional fundraising fees
- $0
- Accounting fees
- $2,775
- Depreciation
- $130,651
- Program services (functional)
- $372,372
- Management and general (functional)
- $21,222
Balance sheet and other
- Total assets, start of year
- $1,459,480
- Total assets, end of year
- $1,526,577
- Total liabilities, end of year
- $117,427
- Net assets, end of year
- $1,409,150
- Land, buildings and equipment
- $1,319,271
- Gross receipts
- $462,720
- Employees
- 1
- Year formed
- 1983
- 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 |
|---|---|---|---|
| LEWIS SMITH | CHAIRMAN Trustee or director, Officer | 3 | $0 |
| SAM DEITZ | DIRECTOR Trustee or director | 2 | $0 |
| NICHOLAS STEWARD | TRES Trustee or director, Officer | 5 | $0 |
| JOHN THOMASSON | SEC Trustee or director, Officer | 3 | $0 |
| GERALD REAGAN | DIRECTOR Trustee or director | 2 | $0 |
| CARL BUCHANAN | DIRECTOR Trustee or director | 2 | $0 |
| DAVID BELL | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL BUCHANAN | DIRECTOR Trustee or director | 2 | $0 |
| GERALD REAGAN | DIRECTOR Trustee or director | 2 | $0 |
| DAVID BELL | DIRECTOR Trustee or director | 2 | $0 |
| SAM DEITZ | DIRECTOR Trustee or director | 2 | $0 |
| LEWIS SMITH | CHAIRMAN Trustee or director, Officer | 3 | $0 |
| NICHOLAS STEWARD | TRES Trustee or director, Officer | 5 | $0 |
| JOHN THOMASSON | SEC Trustee or director, Officer | 3 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL BUCHANAN | DIRECTOR Trustee or director | 2 | $0 |
| GERALD REAGAN | DIRECTOR Trustee or director | 2 | $0 |
| DAVID BELL | DIRECTOR Trustee or director | 2 | $0 |
| SAM DEITZ | DIRECTOR Trustee or director | 2 | $0 |
| LEWIS SMITH | CHAIRMAN Trustee or director, Officer | 3 | $0 |
| NICHOLAS STEWARD | TRES Trustee or director, Officer | 5 | $0 |
| JOHN THOMASSON | SEC Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 147 SHOAL CREEK CHURCH LOOP, WHITTIER, NC 28789-0000
- In care of
- % JARROD FRIZZELL
- Principal officer (990 for 2024)
- LEWIS SMITH, 422 MARTIN RD, WHITTIER, NC 28789
- Signed the 990
- JARROD FRIZZELL, CHIEF
- Phone
- (828) 421-2288
- Return prepared by
- DR ACCOUNTING SERVICES INC
Mission
VOLUNTEER FIRE/RESCUE DEPARTMENT
Program accomplishments
- PROVIDE FIRE PROTECTION AND OTHER EMERGENCY SERVICES TO THE QUALLA FIRE DISTRICT AND ASSIST OTHER FIRE AND EMERGENCY SERVICES WITH JACKSON COUNTY NC.Expenses $372,372
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
- 56-1394703
- 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
- 1999
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $1,526,577
- Income (IRS master file)
- $462,720
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $462,720 | $393,594 | $1,526,577 | XML |
| 990 | June 2024 | $287,610 | $239,688 | $1,459,480 | XML |
| 990 | June 2023 | $278,562 | $220,293 | $1,438,938 | XML |
| 990 | June 2022 | $203,852 | $219,326 | $1,407,059 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 56-1394703).
Questions about QUALLA VOLUNTEER FIRE DEPARTMENT
- What is the EIN of QUALLA VOLUNTEER FIRE DEPARTMENT?
- The employer identification number (EIN) of QUALLA VOLUNTEER FIRE DEPARTMENT is 56-1394703.
- Is QUALLA VOLUNTEER FIRE DEPARTMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to QUALLA VOLUNTEER FIRE DEPARTMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does QUALLA 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 QUALLA 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 QUALLA 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 QUALLA VOLUNTEER FIRE DEPARTMENT?
- The 990 for the year ended June 30, 2025 names LEWIS SMITH.
- Who are the officers and directors of QUALLA VOLUNTEER FIRE DEPARTMENT?
- The 990 for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does QUALLA VOLUNTEER FIRE DEPARTMENT have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $462,720, expenses of $393,594 and total assets of $1,526,577 at year end.
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