Civic Intelligence

Highland County Volunteer Rescue Squad Inc

EIN 54-1253800 • 501(c)3 • Monterey, VA

Profile

to provide the citizens and visitors of Highland County with high quality emergency care and the promotion of safety in our community

PO Box 268Monterey, VA 24465

www.highlandrescue.net

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

74th percentile

22%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

54th percentile

5.1%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,339,072

Up $65,186 (+5.1%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,339,072

Up $65,186 (+5.1%) from 2024

Revenue

Down

$299,267

Down $118,175 (-28%) from 2024

Expenses

Down

$234,081

Down $8,357 (-3.4%) from 2024

Net Income

Down

$65,186

Down $109,818 (-63%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $319,235Net Assets 2010: $319,2352010Assets 2012: $0Net Assets 2012: $87,1242012Assets 2013: $421,816Net Assets 2013: $421,8162013Assets 2014: $608,042Liabilities 2014: $608,042Net Assets 2014: $02014Assets 2015: $909,457Liabilities 2015: $909,457Net Assets 2015: $02015Assets 2016: $879,883Liabilities 2016: $879,883Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $711,604Liabilities 2019: $692Net Assets 2019: $710,9122019Assets 2020: $791,214Liabilities 2020: $2,253Net Assets 2020: $788,9612020Assets 2021: $901,103Liabilities 2021: $0Net Assets 2021: $901,1032021Assets 2022: $1,056,801Liabilities 2022: $266Net Assets 2022: $1,056,5352022Assets 2023: $1,099,148Liabilities 2023: $266Net Assets 2023: $1,098,8822023Assets 2024: $1,273,886Liabilities 2024: $0Net Assets 2024: $1,273,8862024Assets 2025: $1,339,072Liabilities 2025: $0Net Assets 2025: $1,339,0722025

Highlighted filing

2025

Assets$1,339,072
Liabilities$0
Net Assets$1,339,072

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $43,992Expenses 2010: $53,372Net Income 2010: -$9,3802010Revenue 2012: $154,977Expenses 2012: $67,853Net Income 2012: $87,1242012Revenue 2013: $151,278Expenses 2013: $60,440Net Income 2013: $90,8382013Revenue 2014: $261,300Expenses 2014: $142,331Net Income 2014: $118,9692014Revenue 2015: $333,074Expenses 2015: $170,773Net Income 2015: $162,3012015Revenue 2016: $122,181Expenses 2016: $158,319Net Income 2016: -$36,1382016Revenue 2017: $182,543Expenses 2017: $140,404Net Income 2017: $42,1392017Revenue 2018: $197,759Expenses 2018: $130,753Net Income 2018: $67,0062018Revenue 2019: $154,882Expenses 2019: $100,802Net Income 2019: $54,0802019Revenue 2020: $211,775Expenses 2020: $111,901Net Income 2020: $99,8742020Revenue 2021: $253,160Expenses 2021: $141,018Net Income 2021: $112,1422021Revenue 2022: $345,289Expenses 2022: $189,857Net Income 2022: $155,4322022Revenue 2023: $227,259Expenses 2023: $177,083Net Income 2023: $50,1762023Revenue 2024: $417,442Expenses 2024: $242,438Net Income 2024: $175,0042024Revenue 2025: $299,267Expenses 2025: $234,081Net Income 2025: $65,1862025

Highlighted filing

2025

Revenue$299,267
Expenses$234,081
Net Income$65,186

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.30$0.23$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.42$0.24$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.23$0.18$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.35$0.19$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.25$0.14$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.21$0.11$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.15$0.10$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.20$0.13$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.18$0.14$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.88$0.00$0.12$0.16$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.91$0.00$0.33$0.17$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.61$0.00$0.26$0.14$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.42$0.15$0.06$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.09$0.15$0.07$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.32$0.04$0.05$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 12, 2026
Return Version
2025v4.0
Gross Receipts
$299,267
Mission and Program Overview

Mission

to provide the citizens and visitors of Highland County with high quality emergency care and the promotion of safety in our community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,273,886$1,339,072▲ $65,186
Savings and Temporary Cash Investments$695,122$854,057▲ $158,935
Land, Buildings, and Equipment, Net$530,895$406,385▼ $124,510
Investments in Publicly Traded Securities$47,869$47,869→ $0
Cash and Non-Interest-Bearing Accounts-$30,761-
Total Assets$1,273,886$1,339,072▲ $65,186
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,273,886$1,339,072▲ $65,186
Total Liabilities and Net Assets / Fund Balance$1,273,886$1,339,072▲ $65,186

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$127,788$543,538$671,326
Equipment$59,621$383,997$443,618
Buildings$181,976$101,618$283,594
Land$37,000-$37,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MontgomeryPresident
Kristie MoyersVice President
Aaron Sponaugledirector
Debbie Perduedirector
Scott Wellsdirector
Deborah TribleCaptain
Nick BoagSecretary
Gary SimmonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$81,076
Program Service Revenue
$200,052
Investment Income
$18,139
Other Revenue
$0
All Other Contributions
$81,076
Change in Net Assets
$65,186
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,081
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$128,879$0$0$128,879
Occupancy$13,280$0$0$13,280
Office Expenses$5,470$1,490$0$6,960
Insurance$6,161$0$0$6,161
Fees for Services Accounting$0$550$0$550
Advertising$466$0$0$466
Other Expenses$225$0$0$225
Total Functional Expenses$232,041$2,040$0$234,081
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Highland County Volunteer Rescue Squad Inc
EIN
54-1253800
Phone
5404682295
Address
PO Box 268, Monterey, VA 24465

Signing Officer

Name
John Montgomery
Title
President
Phone
5404682295
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Montgomery
Formed
1992
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
30

Preparer

Firm
Billingsley & Billingsley CPAs
Address
PO Box 523, Monterey, VA 24465
Preparer
Kim W Billingsley CPA
Phone
5404681150
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization has members that receive training and provide emergency medical care and transport to the population served

Pt VI, Line 7A

The organizations bylaws direct the membership to elect the governing board.

Pt VI, Line 11B

The 990 was reviewed by the Treasurer, President and Capitan before filing.

Pt VI, Line 15A

The organization does not compensate its governing board or members.

Pt VI, Line 15B

The organization does not compensate its governing board or members.

Pt XII, Line 1

The organization uses the modified accrual method of accounting to record expenses that have been incurred but not paid during the tax year.

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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Fundraisers Description: Miscellaneous 2024: 110.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt081076
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0218899
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt032477
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt030915
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0122775
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0486142
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt018139
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt015701
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09580
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02721
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02958
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt049099
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0200052
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0164232
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0155519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0180381
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0127427
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0827611
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt018139
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015701
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt09580
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02721
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02958
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt049099
IRS990ScheduleA/InvestmentIncomeCYPct00.03600
IRS990ScheduleA/InvestmentIncomePYPct00.02830
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0110
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0110
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.91950
IRS990ScheduleA/PublicSupportPY509Pct00.92440
IRS990ScheduleA/PublicSupportTotal509Amt01253253
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt015000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt05000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt013000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt013000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt014500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt060500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0281128
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0383131
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0187996
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0211296
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0250202
IRS990ScheduleA/Total509Grp/TotalAmt01313753
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0299267
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0398942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0197576
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0214017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0253160
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01362962
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0181976
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101618
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0283594
IRS990ScheduleD/EquipmentGrp/BookValueAmt059621
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0383997
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0443618
IRS990ScheduleD/LandGrp/BookValueAmt037000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt037000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0127788
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0543538
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0671326
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0406385
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members that receive training and provide emergency medical care and transport to the population served
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organizations bylaws direct the membership to elect the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 was reviewed by the Treasurer, President and Capitan before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization does not compensate its governing board or members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization does not compensate its governing board or members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization uses the modified accrual method of accounting to record expenses that have been incurred but not paid during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XII, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01273886
IRS990/TotalAssetsEOYAmt01339072
IRS990/TotalAssetsGrp/BOYAmt01273886
IRS990/TotalAssetsGrp/EOYAmt01339072
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt081076
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0232041
IRS990/TotalFunctionalExpensesGrp/TotalAmt0234081
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01273886
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01339072
IRS990/TotalProgramServiceExpensesAmt0232041
IRS990/TotalProgramServiceRevenueAmt0200052
IRS990/TotalRevenueGrp/ExclusionAmt018139
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0200052
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0299267
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01273886
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01339072
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 268
IRS990/USAddress/CityNm0Monterey
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024465
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.highlandrescue.net
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Montgomery
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05404682295
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Highland County Volunteer Rescue Squad Inc

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