Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
EIN 56-1141341 • 501(c)3 • Fayetteville, NC
Profile
The department's main objective is the protection of life and property through fire fighting and fire prevention.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Down$2,874,989
Down $425,326 (-13%) from 2024
Liabilities
Down$1,858,214
Down $196,074 (-9.5%) from 2024
Net Assets
Down$1,016,775
Down $229,252 (-18%) from 2024
Revenue
Up$1,352,107
Up $75,023 (+5.9%) from 2024
Expenses
Up$1,581,359
Up $81,240 (+5.4%) from 2024
Net Income
Down-$229,252
Down $6,217 (-2.8%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The department's main objective is the protection of life and property through fire fighting and fire prevention.
Fire protection and prevention services
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,547,399 | $2,250,513 | ▼ $296,886 |
| Rtn Earn Endowment Incm Other Fnds | $1,246,027 | $1,016,775 | ▼ $229,252 |
| Cash and Non-Interest-Bearing Accounts | $715,912 | $589,116 | ▼ $126,796 |
| Accounts Receivable | $37,004 | $35,360 | ▼ $1,644 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $3,300,315 | $2,874,989 | ▼ $425,326 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $2,053,404 | $1,857,325 | ▼ $196,079 |
| Accounts Payable and Accrued Expenses | $884 | $889 | ▲ $5 |
| Total Liabilities | $2,054,288 | $1,858,214 | ▼ $196,074 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,246,027 | $1,016,775 | ▼ $229,252 |
| Total Liabilities and Net Assets / Fund Balance | $3,300,315 | $2,874,989 | ▼ $425,326 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,879,383 | $3,738,089 | $5,617,472 |
| Buildings | $294,563 | $578,943 | $873,506 |
| Land | $76,567 | - | $76,567 |
| Name | Title |
|---|---|
| Jerry Rozier | President |
| Dennis Byrd | Vice President |
| Chris Culbreth | Member |
| David Pierpoint | Member |
| Roddy Bullard | Member |
| Terry Morris | Member |
| Kenneth Tatum | Secretary |
| Charles Jarvis | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $904,763 |
| Salaries, Compensation, and Employee Benefits | $676,596 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $626,571 | - | - | $626,571 |
| Depreciation Depletion | $472,269 | - | - | $472,269 |
| Interest | $89,594 | - | - | $89,594 |
| Office Expenses | $50,237 | - | - | $50,237 |
| Insurance | $49,656 | - | - | $49,656 |
| Payroll Taxes | $48,255 | - | - | $48,255 |
| All Other Expenses | $25,524 | - | - | $25,524 |
| Occupancy | $22,289 | - | - | $22,289 |
| Fees for Services Accounting | $19,250 | - | - | $19,250 |
| Other Expenses | $12,512 | - | - | $12,512 |
| Conferences and Meetings | $10,230 | - | - | $10,230 |
| Pension Plan Contributions | $1,770 | - | - | $1,770 |
| Total Functional Expenses | $1,581,359 | $0 | $0 | $1,581,359 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,581,359 |
| Total Expenses per Audited Statements | $1,480,551 |
| Expenses per Audited Statements | $1,109,091 |
| Expenses Not Reported on Financial Statements | $472,268 |
| Other Expense Adjustments | $472,268 |
| Expenses Not Reported on Form 990 | $371,460 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board of directors reviews the form 990 at the nearest regularly scheduled monthly meeting to the completion of the return.”
“The organization makes its governing documents and financial statements available to the public upon request, for review at the office of the organization.”
“Management considers the likelihood of changes by taxing authorities in its exempt organization returns and discloses potential significant changes that management believes are more likely than not to occur upon examination by tax authorities. Management has not identified any uncertain tax positions in filed returns that require disclosure in the accompanying financial statements.”
“Purchase of fixed assets 175,381. Principal payments 196,079.”
“DEPRECIATION 472,268.”
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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|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 35360 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | FIRE PROTECTION AND PREVENTION SERVICES |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 25524 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 25524 |
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| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 589116 |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 10230 |
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| IRS990/CYOtherExpensesAmt | 0 | 904763 |
| IRS990/CYOtherRevenueAmt | 0 | 32673 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -229252 |
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| IRS990/CYTotalExpensesAmt | 0 | 1581359 |
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| IRS990/CYTotalRevenueAmt | 0 | 1352107 |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 472269 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 472269 |
| IRS990/Desc | 0 | ORGANIZATION PROVIDES FIRE PROTECTION AND SUPPRESSION SERVICES TO THE RESIDENTS OF VANDER AND CEDAR CREEK FIRE DISTRICT. SERVICES ARE PROVIDED TO ALL AGES AND NEEDS WITHOUT DISCRIMINATION. NO DIRECT FEES ARE CHARGES FOR SERVICES PROVIDED TO RESIDENTS AND BUSINESSES. |
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| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 32 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1581359 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 19250 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19250 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHARLES JARVIS |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1974 |
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| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/GainOrLossGrp/OtherAmt | 0 | 39000 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 39000 |
| IRS990/GrossReceiptsAmt | 0 | 1352107 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 49656 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16333 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2250513 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6567545 |
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| IRS990/LoanOutstandingInd | 0 | 0 |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE DEPARTMENT'S MAIN OBJECTIVE IS THE PROTECTION OF LIFE AND PROPERTY THROUGH FIRE FIGHTING AND FIRE PREVENTION. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1016775 |
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| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1770 |
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| IRS990/PrincipalOfficerNm | 0 | MICHAEL HORNE |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1264101 |
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| IRS990/PYTotalRevenueAmt | 0 | 1277084 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -229252 |
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| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
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| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990/RevenueAmt | 0 | 1352107 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1016775 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1222212 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2106855 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 6977575 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 55333 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 14113 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 562 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 250 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 109 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 70367 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 32673 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 40759 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17264 |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS EXEMPT ORGANIZATION RETURNS AND DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR UPON EXAMINATION BY TAX AUTHORITIES. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PURCHASE OF FIXED ASSETS 175,381. PRINCIPAL PAYMENTS 196,079. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION 472,268. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AT THE NEAREST REGULARLY SCHEDULED MONTHLY MEETING TO THE COMPLETION OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, FOR REVIEW AT THE OFFICE OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | VAND |
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| ReturnHeader/Filer/PhoneNum | 0 | 9104835042 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAIGH BYRD & LAMBERT LLP |
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| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER G DIXON |
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