Civic Intelligence

Garren Creek Volunteer Fire Dept

EIN 56-1205229 • 501(c)3 • Fairview, NC

Profile

To sponsor and promote united action by the residents of the garren creek fire district for the protection and preservation of lives and property against injury and destruction by fire or other casualty.

PO Box 237Fairview, NC 28730

n/A

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

NTEE M • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

NTEE M • $1M-$5M nonprofits • Source year 2025

Net Margin

87th percentile

49%

Higher net margin than 87% of similar nonprofits.

NTEE M • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$57,118

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

NTEE M • $1M-$5M nonprofits • Source year 2025

Asset Growth

84th percentile

20%

Faster asset growth than 84% of similar nonprofits.

NTEE M • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

71%

Faster revenue growth than 91% of similar nonprofits.

NTEE M • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$2,309,550

Up $383,647 (+20%) from 2024

Liabilities

Down

$180

Down $1,743 (-91%) from 2024

Net Assets

Up

$2,309,370

Up $385,390 (+20%) from 2024

Operations
Liabilities / Revenue26th percentileNet Margin87th percentile

Revenue

Up

$790,978

Up $327,461 (+71%) from 2024

Expenses

Up

$405,588

Up $73,326 (+22%) from 2024

Net Income

Up

$385,390

Up $254,135 (+194%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,912,442Liabilities 2011: $1,116,498Net Assets 2011: $795,9442011Assets 2012: $1,823,447Liabilities 2012: $1,038,432Net Assets 2012: $785,0152012Assets 2013: $1,734,630Liabilities 2013: $953,401Net Assets 2013: $781,2292013Assets 2014: $1,663,218Liabilities 2014: $860,766Net Assets 2014: $802,4522014Assets 2015: $1,548,180Liabilities 2015: $765,372Net Assets 2015: $782,8082015Assets 2016: $1,470,111Liabilities 2016: $665,692Net Assets 2016: $804,4192016Assets 2017: $1,438,990Liabilities 2017: $617,135Net Assets 2017: $821,8552017Assets 2018: $1,607,097Liabilities 2018: $569,709Net Assets 2018: $1,037,3882018Assets 2019: $1,663,900Liabilities 2019: $521,226Net Assets 2019: $1,142,6742019Assets 2020: $1,726,200Liabilities 2020: $470,282Net Assets 2020: $1,255,9182020Assets 2021: $2,232,217Liabilities 2021: $805,201Net Assets 2021: $1,427,0162021Assets 2022: $1,921,181Liabilities 2022: $363,568Net Assets 2022: $1,557,6132022Assets 2023: $1,797,227Liabilities 2023: $4,501Net Assets 2023: $1,792,7262023Assets 2024: $1,925,903Liabilities 2024: $1,923Net Assets 2024: $1,923,9802024Assets 2025: $2,309,550Liabilities 2025: $180Net Assets 2025: $2,309,3702025

Highlighted filing

2025

Assets$2,309,550
Liabilities$180
Net Assets$2,309,370
Open 2025 Filing

Operations Trend

Revenue Growth91st percentile

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

$1.0M$500K$0-$500KExpenses 2011: $272,0712011Expenses 2012: $280,8652012Revenue 2013: $270,257Expenses 2013: $274,043Net Income 2013: -$3,7862013Revenue 2014: $301,267Expenses 2014: $280,044Net Income 2014: $21,2232014Revenue 2015: $272,465Expenses 2015: $292,109Net Income 2015: -$19,6442015Revenue 2016: $296,097Expenses 2016: $274,486Net Income 2016: $21,6112016Revenue 2017: $291,431Expenses 2017: $273,995Net Income 2017: $17,4362017Revenue 2018: $493,020Expenses 2018: $277,487Net Income 2018: $215,5332018Revenue 2019: $370,453Expenses 2019: $265,167Net Income 2019: $105,2862019Revenue 2020: $372,946Expenses 2020: $259,702Net Income 2020: $113,2442020Revenue 2021: $424,824Expenses 2021: $253,726Net Income 2021: $171,0982021Revenue 2022: $424,995Expenses 2022: $294,398Net Income 2022: $130,5972022Revenue 2023: $527,311Expenses 2023: $292,198Net Income 2023: $235,1132023Revenue 2024: $463,517Expenses 2024: $332,262Net Income 2024: $131,2552024Revenue 2025: $790,978Expenses 2025: $405,588Net Income 2025: $385,3902025

Highlighted filing

2025

Revenue$790,978
Expenses$405,588
Net Income$385,390
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$2,309,550
Liabilities
$180
Net assets
$2,309,370
Revenue
$790,978
Expenses
$405,588
Net income
$385,390
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.00$2.31$0.79$0.41$0.39
2024Summary only. Only limited summary data is available for this year.$1.93$0.00$1.92$0.46$0.33$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.79$0.53$0.29$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.36$1.56$0.42$0.29$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.81$1.43$0.42$0.25$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.47$1.26$0.37$0.26$0.11
2019Summary only. Only limited summary data is available for this year.$1.66$0.52$1.14$0.37$0.27$0.11
2018Summary only. Only limited summary data is available for this year.$1.61$0.57$1.04$0.49$0.28$0.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.62$0.82$0.29$0.27$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.47$0.67$0.80$0.30$0.27$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.77$0.78$0.27$0.29$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.66$0.86$0.80$0.30$0.28$0.02
2013Summary only. Only limited summary data is available for this year.$1.73$0.95$0.78$0.27$0.27$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$1.04$0.79$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$1.12$0.80$0.27
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 18, 2023
Return Version
2022v5.0
Gross Receipts
$527,311
Mission and Program Overview

Mission

To sponsor and promote united action by the residents of the garren creek fire district for the protection and preservation of lives and property against injury and destruction by fire or other casualty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,441,375$1,403,487▼ $37,888
Savings and Temporary Cash Investments$445,227$348,804▼ $96,423
Accounts Receivable$29,247$39,081▲ $9,834
Prepaid Expenses and Deferred Charges$5,332$5,855▲ $523
Loans From Officers Directors$3,141--
Total Assets$1,921,181$1,797,227▼ $123,954
Liabilities
Mortgage Notes Payable Secured by Investment Property$340,826--
Accounts Payable and Accrued Expenses$19,601$4,501▼ $15,100
Total Liabilities$363,568$4,501▼ $359,067
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,557,613$1,792,726▲ $235,113
Total Net Assets Fund Balance$1,557,613$1,792,726▲ $235,113
Total Liabilities and Net Assets / Fund Balance$1,921,181$1,797,227▼ $123,954

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$476,315$1,528,356$2,004,671
Buildings$831,147$612,073$1,443,220
Land$92,949-$92,949
Other Land Buildings$695$20,848$21,543
Leasehold Improvements$2,381$7,145$9,526
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Wade WrightChiefFT$45,490$45,490
Shane HarrisAsst ChiefPT$6,912$6,912
David MarloweV PresidentPT$5,986$5,986

Board Members and Trustees

NameTitle
Martin LytlePresident
Brian OwenbyBoard Member
Crystal MarloweBoard Member
Kay HarrisBoard Member
Lisa TandyBoard Member
Lorrene BrooksBoard Member
Misty OwenbyBoard Member
Kevin CraigAsst Chief
Elizabeth SimmondsSecretary
Terry SimmondsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$526,143
Program Service Revenue
$0
Investment Income
$382
Other Revenue
$786
All Other Contributions
$97,592
Change in Net Assets
$235,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$527,311
Total Revenue per Audited Statements
$527,311
Total Revenue per Form 990
$527,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,299
Salaries, Compensation, and Employee Benefits$91,899
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$102,450--$102,450
Current Officers, Directors, Trustees, and Key Employees$47,879$10,509-$58,388
Other Salaries and Wages$21,751$4,658-$26,409
Occupancy$21,388$531-$21,919
Insurance$17,506$921-$18,427
Interest$10,462--$10,462
Fees for Services Accounting$5,669$3,779-$9,448
Office Expenses$8,837$498-$9,335
All Other Expenses$9,123$171-$9,294
Payroll Taxes$5,649$1,183-$6,832
Other Expenses$3,263--$3,263
Pension Plan Contributions$270--$270
Total Functional Expenses$269,948$22,250$0$292,198

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$292,198
Total Expenses per Audited Statements$292,198
Total Expenses per Form 990$292,198
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$3,141--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 2

“Terry simmonds elizabeth simmonds treasurer secretary married lorrene brooks wade wright board member chief sister/brother shane harris kay harris asst chief board member son/mother crystal marlowe david marlowe board member v president married brian owenby misty owenby board member board member married martin lytle lisa tandy president board member father/daughter”

Form 990, Page 6, Part VI, Line 6

“The membership of the corporation consists of those taxpayers listed on the buncombe county tax records as owning real or personal property subject to taxation in the garren creek fire district of buncombe county. Special members are provided for those interested in promoting the objectives of the organization, but otherwise not qualified as members, pursuant to article 2 of the bylaws. Special members may be appointed via written application to and approval by the board of directors.”

Form 990, Page 6, Part VI, Line 7A

“Only members present at the annual meeting are entitled to vote--there are no "proxy votes" in this corporation. Every member or taxpayer is entitled to one vote no matter what his or her interest may be in the real or personal property, regardless of whether husband or wife, or tenants in common. Corporate taxpayers shall be entitled to one vote.”

Form 990, Page 6, Part VI, Line 11B

“The board will review the return prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Officers and directors are required to review the conflict of interest policy and report any such conflicts on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“All governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Garren Creek Volunteer Fire Dept
EIN
56-1205229
Phone
8286690024
Address
PO BOX 237, FAIRVIEW, NC 28730

Signing Officer

Name
Terry Simmonds
Title
Treasurer
Phone
8286692846
Signed
2023-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Simmonds
Formed
1978
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
7
Volunteers
40

Preparer

Firm
Goldsmith Molis & Gray Pllc
Address
32 ORANGE ST, ASHEVILLE, NC 28801-2914
Preparer
Crystal Z Goldsmith CPA
Phone
8282813161
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Performed firefighting and emergency medical response activities.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Fasb asc 740, accounting for uncertainty in income taxes, clarified the accounting for the recognition and measurement of uncertainties in income taxes recognized in an entity's financial statements and prescribes a threshold of more-likely-than-not for recognition of tax positions taken or expected to be taken in a tax return. The department's policy is to evaluate the likelihood that its uncertain tax positions will prevail upon examination based on the extent to which those positions have substantial support within the internal revenue code and regulations, revenue rulings, and court decisions and other evidence.”

Raw XML AppendixShowing 400 of 452 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO SPONSOR AND PROMOTE UNITED ACTION BY THE RESIDENTS OF THE GARREN CREEK FIRE DISTRICT FOR THE PROTECTION AND PRESERVATION OF LIVES AND PROPERTY AGAINST INJURY AND DESTRUCTION BY FIRE OR OTHER CASUALTY.
IRS990/AllOtherContributionsAmt097592
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IRS990/BooksInCareOfDetail/PersonNm0TERRY SIMMONDS
IRS990/BooksInCareOfDetail/PhoneNum08286692846
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt098 FLAT CREEK ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0FAIRVIEW
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt058388
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0526143
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYTotalRevenueAmt0527311
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt0102450
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IRS990/Desc0WE WERE ABLE TO PAY OFF ALL OF THE INDEBTEDNESS INCURRED TO BUILD OUR MAIN STATION IN 2007 AHEAD OF SCHEDULE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/FeesForServicesAccountingGrp/TotalAmt09448
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm6KEVIN CRAIG
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt1V PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASST CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASST CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INSURANCE PROCEEDS 688 MISCELLANEOUS 1,297 SALES TAX 1,054
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIED THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE DEPARTMENT'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, AND COURT DECISIONS AND OTHER EVIDENCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PERFORMED FIREFIGHTING AND EMERGENCY MEDICAL RESPONSE ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TERRY SIMMONDS ELIZABETH SIMMONDS TREASURER SECRETARY MARRIED LORRENE BROOKS WADE WRIGHT BOARD MEMBER CHIEF SISTER/BROTHER SHANE HARRIS KAY HARRIS ASST CHIEF BOARD MEMBER SON/MOTHER CRYSTAL MARLOWE DAVID MARLOWE BOARD MEMBER V PRESIDENT MARRIED BRIAN OWENBY MISTY OWENBY BOARD MEMBER BOARD MEMBER MARRIED MARTIN LYTLE LISA TANDY PRESIDENT BOARD MEMBER FATHER/DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP OF THE CORPORATION CONSISTS OF THOSE TAXPAYERS LISTED ON THE BUNCOMBE COUNTY TAX RECORDS AS OWNING REAL OR PERSONAL PROPERTY SUBJECT TO TAXATION IN THE GARREN CREEK FIRE DISTRICT OF BUNCOMBE COUNTY. SPECIAL MEMBERS ARE PROVIDED FOR THOSE INTERESTED IN PROMOTING THE OBJECTIVES OF THE ORGANIZATION, BUT OTHERWISE NOT QUALIFIED AS MEMBERS, PURSUANT TO ARTICLE 2 OF THE BYLAWS. SPECIAL MEMBERS MAY BE APPOINTED VIA WRITTEN APPLICATION TO AND APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONLY MEMBERS PRESENT AT THE ANNUAL MEETING ARE ENTITLED TO VOTE--THERE ARE NO "PROXY VOTES" IN THIS CORPORATION. EVERY MEMBER OR TAXPAYER IS ENTITLED TO ONE VOTE NO MATTER WHAT HIS OR HER INTEREST MAY BE IN THE REAL OR PERSONAL PROPERTY, REGARDLESS OF WHETHER HUSBAND OR WIFE, OR TENANTS IN COMMON. CORPORATE TAXPAYERS SHALL BE ENTITLED TO ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD WILL REVIEW THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS AND DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND REPORT ANY SUCH CONFLICTS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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