Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
EIN 56-1967481 • 501(c)3 • Connelly Springs, NC
Profile
To provide fire protection and first response services to the residents of the southmountains community.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Down$423,104
Down $13,699 (-3.1%) from 2024
Liabilities
Down$141,391
Down $31,097 (-18%) from 2024
Net Assets
Up$281,713
Up $17,398 (+6.6%) from 2024
Revenue
Down$188,000
Down $59,825 (-24%) from 2024
Expenses
Up$170,603
Up $55,051 (+48%) from 2024
Net Income
Down$17,397
Down $114,876 (-87%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide fire protection and first response services for the residents of southmountain community
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $321,122 | $336,890 | ▲ $15,768 |
| Cash and Non-Interest-Bearing Accounts | $95,897 | $65,275 | ▼ $30,622 |
| Savings and Temporary Cash Investments | $14,492 | $14,499 | ▲ $7 |
| Accounts Receivable | $3,623 | $4,745 | ▲ $1,122 |
| Prepaid Expenses and Deferred Charges | $1,669 | $1,695 | ▲ $26 |
| Total Assets | $436,803 | $423,104 | ▼ $13,699 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $170,956 | $139,417 | ▼ $31,539 |
| Accounts Payable and Accrued Expenses | $1,532 | $1,974 | ▲ $442 |
| Total Liabilities | $172,488 | $141,391 | ▼ $31,097 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $264,315 | $281,713 | ▲ $17,398 |
| Total Net Assets Fund Balance | $264,315 | $281,713 | ▲ $17,398 |
| Total Liabilities and Net Assets / Fund Balance | $436,803 | $423,104 | ▼ $13,699 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $178,221 | $1,050,184 | $1,228,405 |
| Buildings | $148,669 | $110,589 | $259,258 |
| Land | $10,000 | - | $10,000 |
| Name | Title |
|---|---|
| Kevin Toler | President |
| Jonathan Griffith | Vice President |
| Iva C Rhoney | Board Member |
| Karen Haynes | Board Member |
| Larry Carpenter | Board Member |
| Michelle Towery Lail | Secretary |
| Dell Evans | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $158,637 |
| Salaries, Compensation, and Employee Benefits | $11,966 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $42,051 | - | - | $42,051 |
| All Other Expenses | $14,510 | - | - | $14,510 |
| Insurance | $14,348 | - | - | $14,348 |
| Other Salaries and Wages | $9,833 | - | - | $9,833 |
| Other Expenses | $5,447 | - | - | $5,447 |
| Interest | $5,021 | - | - | $5,021 |
| Occupancy | $4,291 | - | - | $4,291 |
| Fees for Services Accounting | $4,264 | - | - | $4,264 |
| Office Expenses | $2,283 | - | - | $2,283 |
| Payroll Taxes | $2,133 | - | - | $2,133 |
| Total Functional Expenses | $170,603 | $0 | $0 | $170,603 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“A copy of the 990 is made available at the organization's office for review by board members.”
“Organization has a conflict of interest policy and board ensures that all board members and volunteers sign and adhere to it.”
“All documents including conflict of interest policy and financial statements are available to the public upon request.”
“ROUNDING 1.”
“Fasc asc 740-10- accounting for uncertainty in income taxes, clarifies thte accounting for uncertainty in tax positions. Based on an evaluationo of uncertain tax positions, management is required to measure potential tax liabilities that could have a risk of greater than 50% of being realized upon settlement. As of june 30, 2025, managment has determined that the organization has no such risk and therefore no liabilities have been recorded for uncertain tax positions.”
“ROUNDING”
“ROUNDING”
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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1974 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3623 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4745 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE FIRE PROTECTION AND FIRST RESPONSE SERVICES FOR THE RESIDENTS OF SOUTHMOUNTAIN COMMUNITY |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14510 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 42051 |
| IRS990/Desc | 0 | TO PROVIDE FIRE PROTECTION AND FIRST RESPONSE SERVICES |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4264 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | IVA C RHONEY |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JONATHAN GRIFFITH |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
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| IRS990/FormationYr | 0 | 1996 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FundraisingActivitiesInd | 0 | 0 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 12000 |
| IRS990/GrossReceiptsAmt | 0 | 188000 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14348 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14348 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 5021 |
| IRS990/InterestGrp/TotalAmt | 0 | 5021 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
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| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 336890 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1497663 |
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| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 12000 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 281713 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
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| IRS990/PYTotalRevenueAmt | 0 | 247825 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
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| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 171661 |
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| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 37519 |
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| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 753808 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FASC ASC 740-10- ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THTE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. BASED ON AN EVALUATIONO OF UNCERTAIN TAX POSITIONS, MANAGEMENT IS REQUIRED TO MEASURE POTENTIAL TAX LIABILITIES THAT COULD HAVE A RISK OF GREATER THAN 50% OF BEING REALIZED UPON SETTLEMENT. AS OF JUNE 30, 2025, MANAGMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO SUCH RISK AND THEREFORE NO LIABILITIES HAVE BEEN RECORDED FOR UNCERTAIN TAX POSITIONS. |
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