Civic Intelligence

Salem Volunteer Fire & Rescue Department

EIN 47-2551567 • 501(c)3 • Salem, SC

Pub. 78 Eligible990-N CoverageNTEE M24

Profile

Rural fire & rescue services, community assistance, public safety, disaster preparedness & relief

115 E Main StSalem, SC 29676

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

80th percentile

40%

Higher net margin than 80% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE M24 • <$500k nonprofits • Source year 2024

Asset Growth

87th percentile

24%

Faster asset growth than 87% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

NTEE M24 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$126,368

Up $24,699 (+24%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$126,368

Up $24,699 (+24%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin80th percentile

Revenue

Up

$62,009

Up $9,162 (+17%) from 2023

Expenses

Up

$37,310

Up $914 (+2.5%) from 2023

Net Income

Up

$24,699

Up $8,248 (+50%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2023: $101,669Net Assets 2023: $101,6692023Assets 2024: $126,368Net Assets 2024: $126,3682024

Highlighted filing

2024

Assets$126,368
Liabilities-
Net Assets$126,368
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0Revenue 2023: $52,847Expenses 2023: $36,396Net Income 2023: $16,4512023Revenue 2024: $62,009Expenses 2024: $37,310Net Income 2024: $24,6992024

Highlighted filing

2024

Revenue$62,009
Expenses$37,310
Net Income$24,699
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$126,368
Liabilities
-
Net assets
$126,368
Revenue
$62,009
Expenses
$37,310
Net income
$24,699
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.26$1.26$0.62$0.37$0.25
2023Detailed filing. Detailed filing data is available for this year.$1.02$1.02$0.53$0.36$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 19, 2025
Return Version
2024v5.2
Gross Receipts
$65,028
Mission and Program Overview

Mission

Rural fire & rescue services, community assistance, public safety, disaster preparedness & relief

Program Services

DescriptionGrantsExpenses
RURAL FIRE & RESCUE SERVICES, COMMUNITY ASSISTANCE, PUBLIC SAFETY, DISASTER PREPAREDNESS & RELIEF$41,889$31,764
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEAN JACKMANVice President-$0--
DAVID L NABORSTreasurer-$0--
DONNA ROGERSPresident-$0--
VICTORIA RAABMember-$0--
KEVIN WILBANKSFire Chief-$0--
TAMMY WILBANKSSecretary-$0--
NIKKI WOODMember-$0--
Filing and Contact Details

Filer

Filer Name
Salem Volunteer Fire & Rescue Department
EIN
47-2551567
Address
115 E MAIN ST, SALEM, SC 29676

Signing Officer

Name
David L Nabors
Title
Treasurer
Signed
2025-09-19
Discuss with paid preparer
Yes

Preparer

Firm
J Sam Johnson CPA LLC
Address
161 E Doyle St, Toccoa, GA 30577
Preparer
Catherine Peeples CPA
Phone
7068863173
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1236”

Other Expenses.1009

“Depreciation $3435”

Other Expenses.1

“Operational supplies $8222”

Other Expenses.2

“Food for meetings $5023”

Other Expenses.3

“Gas and fuel $2679”

Other Expenses.4

“Training $1829”

Other Expenses.5

“Telephone $1575”

Other Expenses.6

“Member appreciation gifts $1427”

Other Expenses.7

“Supplies for community events $1266”

Other Expenses.8

“Equipment maintenance $580”

Other Expenses.10

“Dues $52”

Other Assets.1001

“Automobiles - Beginning $3617 Automobiles - Ending $2584”

Other Assets.1003

“Machinery and Equipment - Beginning $10 Machinery and Equipment - Ending $10371”

Raw XML Appendix176 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1236
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Gas and fuel $2679
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Training $1829
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Member appreciation gifts $1427
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID L NABORS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM VOLUNTEER FIRE & RESCUE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0472551567
ReturnHeader/Filer/USAddress/AddressLine1Txt0115 E MAIN ST
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029676
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842910273
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J Sam Johnson CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0161 E Doyle St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Toccoa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030577
ReturnHeader/PreparerPersonGrp/PhoneNum07068863173
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Catherine Peeples CPA
ReturnHeader/ReturnTs02025-09-19T06:06:40-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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