Civic Intelligence

Cherokee County Chamber of Commerce

EIN 56-0623893 • 501(c)6 • Murphy, NC

Profile

To promote industry and tourism

805 West US 64Murphy, NC 28906

www.cherokeecountychamber

Siviq Scores

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

Liabilities / Assets

88th percentile

0.38x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

0.68x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

28th percentile

-13%

Higher net margin than 28% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

39th percentile

-8.4%

Faster asset growth than 39% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

3.5%

Faster revenue growth than 57% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$357,283

Down $32,917 (-8.4%) from 2023

Liabilities

Down

$135,642

Down $7,251 (-5.1%) from 2023

Net Assets

Down

$221,641

Down $25,666 (-10%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin28th percentile

Revenue

Up

$198,784

Up $6,707 (+3.5%) from 2023

Expenses

Up

$224,450

Up $12,758 (+6.0%) from 2023

Net Income

Down

-$25,666

Down $6,051 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$400K$300K$200K$100K$0Assets 2010: $196,806Liabilities 2010: $1,336Net Assets 2010: $195,4702010Assets 2011: $148,533Liabilities 2011: $0Net Assets 2011: $148,5332011Assets 2012: $192,588Liabilities 2012: $0Net Assets 2012: $192,5882012Assets 2013: $183,883Liabilities 2013: $95Net Assets 2013: $183,7882013Assets 2014: $156,734Liabilities 2014: $554Net Assets 2014: $156,1802014Assets 2015: $125,507Liabilities 2015: $2,568Net Assets 2015: $122,9392015Assets 2016: $107,366Liabilities 2016: $0Net Assets 2016: $107,3662016Assets 2017: $87,632Liabilities 2017: $0Net Assets 2017: $87,6322017Assets 2018: $125,443Liabilities 2018: $0Net Assets 2018: $125,4432018Assets 2019: $181,444Liabilities 2019: $0Net Assets 2019: $181,4442019Assets 2020: $203,056Liabilities 2020: $0Net Assets 2020: $203,0562020Assets 2021: $247,642Liabilities 2021: $0Net Assets 2021: $247,6422021Assets 2022: $376,906Liabilities 2022: $0Net Assets 2022: $376,9062022Assets 2023: $390,200Liabilities 2023: $142,893Net Assets 2023: $247,3072023Assets 2024: $357,283Liabilities 2024: $135,642Net Assets 2024: $221,6412024

Highlighted filing

2024

Assets$357,283
Liabilities$135,642
Net Assets$221,641
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $167,213Expenses 2010: $182,119Net Income 2010: -$14,9062010Revenue 2011: $129,104Expenses 2011: $176,041Net Income 2011: -$46,9372011Revenue 2012: $127,568Expenses 2012: $83,513Net Income 2012: $44,0552012Revenue 2013: $85,983Expenses 2013: $94,783Net Income 2013: -$8,8002013Revenue 2014: $76,840Expenses 2014: $104,448Net Income 2014: -$27,6082014Revenue 2015: $74,169Expenses 2015: $107,410Net Income 2015: -$33,2412015Revenue 2016: $81,576Expenses 2016: $97,149Net Income 2016: -$15,5732016Revenue 2017: $93,016Expenses 2017: $112,750Net Income 2017: -$19,7342017Revenue 2018: $138,840Expenses 2018: $101,029Net Income 2018: $37,8112018Revenue 2019: $179,797Expenses 2019: $123,796Net Income 2019: $56,0012019Revenue 2020: $134,848Expenses 2020: $113,236Net Income 2020: $21,6122020Revenue 2021: $150,583Expenses 2021: $105,997Net Income 2021: $44,5862021Revenue 2022: $202,594Expenses 2022: $180,055Net Income 2022: $22,5392022Revenue 2023: $192,077Expenses 2023: $211,692Net Income 2023: -$19,6152023Revenue 2024: $198,784Expenses 2024: $224,450Net Income 2024: -$25,6662024

Highlighted filing

2024

Revenue$198,784
Expenses$224,450
Net Income-$25,666
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$357,283
Liabilities
$135,642
Net assets
$221,641
Revenue
$198,784
Expenses
$224,450
Net income
-$25,666
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$1.36$2.22$1.99$2.24$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.90$1.43$2.47$1.92$2.12$0.20
2022Detailed filing. Detailed filing data is available for this year.$3.77$0.00$3.77$2.03$1.80$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$1.51$1.06$0.45
2020Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$1.35$1.13$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$1.80$1.24$0.56
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$1.39$1.01$0.38
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.93$1.13$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.82$0.97$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.03$1.23$0.74$1.07$0.33
2014Detailed filing. Detailed filing data is available for this year.$1.57$0.01$1.56$0.77$1.04$0.28
2013Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$0.86$0.95$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.00$1.93$1.28$0.84$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$1.29$1.76$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.01$1.95$1.67$1.82$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 26, 2025
Return Version
2024v5.2
Gross Receipts
$198,784
Mission and Program Overview

Mission

To promote industry and tourism

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$267,367$241,774▼ $25,593
Land, Buildings, and Equipment, Net$113,842$114,433▲ $591
Savings and Temporary Cash Investments$8,991--
Prepaid Expenses and Deferred Charges-$1,076-
Total Assets$390,200$357,283▼ $32,917
Liabilities
Mortgage Notes Payable Secured by Investment Property$135,642$128,515▼ $7,127
Other Liabilities$6,702$7,127▲ $425
Accounts Payable and Accrued Expenses$549--
Total Liabilities$142,893$135,642▼ $7,251
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$247,307$221,641▼ $25,666
Total Net Assets Fund Balance$247,307$221,641▼ $25,666
Total Liabilities and Net Assets / Fund Balance$390,200$357,283▼ $32,917

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$57,012$63,089$120,101
Equipment$30,474$40,000$70,474
Land$26,345-$26,345
Leasehold Improvements-$20,169$20,169
Other Land Buildings$602--
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Steven AftPresident
Kathryn JenkinsVice President
Brandon BrownDirector
Brian SmithDirector
Carmen LanceDirector
Dusty SchiestelDirector
Jerry JacksonDirector
Kelly RobertsDirector
Kim JohnsonDirector
Paul WorleyDirector
Rebecca McnabbDirector
Tim RadfordDirector
Tommy RodeckDirector
Chris RaperSecretary
Kevennie WestmorelandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$198,782
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$-25,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$102,317
Other Expenses$88,238
Professional Fundraising Fees$33,895
Total Fundraising Expense$33,895
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,397$9,488-$94,885
Fees for Services Professional Fundraising--$33,895$33,895
Advertising$24,565$2,729-$27,294
Fees for Services Other-$13,916-$13,916
Fees for Services Accounting-$10,619-$10,619
Office Expenses-$9,671-$9,671
Payroll Taxes$6,689$743-$7,432
Depreciation Depletion-$7,292-$7,292
Interest-$6,561-$6,561
Insurance-$4,322-$4,322
Other Expenses-$2,930-$2,930
Travel-$1,810-$1,810
Conferences and Meetings-$684-$684
Total Functional Expenses$116,651$73,904$33,895$224,450
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$33,895

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Mtg----
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cpltd$7,127
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The 990 is provided for review by the governing body, but not necessarily prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“Board meetings begin with an opportunity to disclose any conflicts or potential conflicts prior to voting so that they can recuse themselves from voting on any matter in which there is a conflict.”

CEO executive director top management comp Part VI line 15A

“Compensation for executive director is $66,538.52. Board determines that amount.”

Other officer or key employee compensation Part VI line 15B

“NONE”

Form 990 availability to public Part VI line 18

“The chamber will provide 990 to the public upon request.”

Governing documents etc available to public Part VI line 19

“Board minutes and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Cherokee County Chamber of Commerce
EIN
56-0623893
In Care Of
% VICTORIA IVIE
Phone
8288372242
Address
805 WEST US 64, MURPHY, NC 28906

Signing Officer

Name
Victoria Ivie
Title
Executive Director
Phone
8288372242
Signed
2025-08-26
Discuss with paid preparer
Yes

Organization Details

Formed
1956
Legal Domicile
Nc
Voting Board Members
12
Independent Board Members
12
Employees
4

Preparer

Firm
Turner & Company CPAs PA
Address
31 Peachtree Street, Murphy, NC 28906
Preparer
Leah P Hooper
Phone
8288378188
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“There was no depreciation taken in the previous 9 years.”

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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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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt0198784
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04322
IRS990/InsuranceGrp/TotalAmt04322
IRS990/InterestGrp/ManagementAndGeneralAmt06561
IRS990/InterestGrp/TotalAmt06561
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0114433
IRS990/LandBldgEquipCostOrOtherBssAmt0237691
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt099515
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE INDUSTRY AND TOURISM
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0135642
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0128515
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09671
IRS990/OfficeExpensesGrp/TotalAmt09671
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc1DUES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12930
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IRS990/OtherExpensesGrp/TotalAmt12930
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IRS990/OtherLiabilitiesGrp/EOYAmt07127
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09488
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt085397
IRS990/OtherSalariesAndWagesGrp/TotalAmt094885
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IRS990/PayrollTaxesGrp/ProgramServicesAmt06689
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0198784
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt063089
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0120101
IRS990ScheduleD/EquipmentGrp/BookValueAmt030474
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070474
IRS990ScheduleD/LandGrp/BookValueAmt026345
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026345
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020169
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt020169
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0602
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0602
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07127
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CPLTD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0114433
IRS990ScheduleD/TotalLiabilityAmt07127
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL MTG
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PROVIDED FOR REVIEW BY THE GOVERNING BODY, BUT NOT NECESSARILY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEETINGS BEGIN WITH AN OPPORTUNITY TO DISCLOSE ANY CONFLICTS OR POTENTIAL CONFLICTS PRIOR TO VOTING SO THAT THEY CAN RECUSE THEMSELVES FROM VOTING ON ANY MATTER IN WHICH THERE IS A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR EXECUTIVE DIRECTOR IS $66,538.52. BOARD DETERMINES THAT AMOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CHAMBER WILL PROVIDE 990 TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MINUTES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE WAS NO DEPRECIATION TAKEN IN THE PREVIOUS 9 YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0390200
IRS990/TotalAssetsEOYAmt0357283
IRS990/TotalAssetsGrp/BOYAmt0390200
IRS990/TotalAssetsGrp/EOYAmt0357283
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0198782
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt033895
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073904
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0116651
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224450
IRS990/TotalGrossUBIAmt02
IRS990/TotalLiabilitiesBOYAmt0142893
IRS990/TotalLiabilitiesEOYAmt0135642
IRS990/TotalLiabilitiesGrp/BOYAmt0142893
IRS990/TotalLiabilitiesGrp/EOYAmt0135642
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0247307
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0221641
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0116651
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0198784
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0390200
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0357283
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01810
IRS990/TravelGrp/TotalAmt01810
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.CHEROKEECOUNTYCHAMBER
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICTORIA IVIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08288372242
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-26
ReturnHeader/DisasterReliefTxt0DR-4827-NC: TROPICAL STORM HELENE IN NORTH CAROLINA SEPT 2024
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHEROKEE COUNTY CHAMBER OF COMMERCE
ReturnHeader/Filer/BusinessNameControlTxt0CHER
ReturnHeader/Filer/EIN0560623893
ReturnHeader/Filer/InCareOfNm0% VICTORIA IVIE
ReturnHeader/Filer/PhoneNum08288372242
ReturnHeader/Filer/USAddress/AddressLine1Txt0805 WEST US 64
ReturnHeader/Filer/USAddress/CityNm0MURPHY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028906
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561225077
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Turner & Company CPAs PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt031 Peachtree Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Murphy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028906
ReturnHeader/PreparerPersonGrp/PhoneNum08288378188
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEAH P HOOPER
ReturnHeader/ReturnTs02025-08-26T17:09:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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