Civic Intelligence

Nantahala Volunteer Fire & Rescue Inc

EIN 56-1986867 • 501(c)4 • Topton, NC

Profile

Provides fire, rescue and first responder services in nantahala fire district program to 3848 residents of service area

19036 Wayah RoadTopton, NC 28781

n/A

Siviq Scores

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

Liabilities / Assets

87th percentile

0.39x

Higher debt load relative to assets than 87% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.73x

Higher debt load relative to revenue than 81% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Source year 2025

Net Margin

16th percentile

-11%

Higher net margin than 16% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

97th percentile

$22,548

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

NTEE M24 • $500k-$1M nonprofits • Source year 2025

Asset Growth

13th percentile

-7.7%

Faster asset growth than 13% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

2.9%

Faster revenue growth than 42% of similar nonprofits.

NTEE M24 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$565,947

Down $47,219 (-7.7%) from 2024

Liabilities

Up

$223,318

Up $6,519 (+3.0%) from 2024

Net Assets

Down

$342,629

Down $53,738 (-14%) from 2024

Revenue

Up

$306,695

Up $8,742 (+2.9%) from 2024

Expenses

Down

$341,799

Down $47,843 (-12%) from 2024

Net Income

Up

-$35,104

Up $56,585 (+62%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2009: $186,762Liabilities 2009: $0Net Assets 2009: $186,7622009Assets 2010: $217,586Liabilities 2010: $0Net Assets 2010: $217,5862010Assets 2011: $417,223Liabilities 2011: $161,981Net Assets 2011: $255,2422011Assets 2012: $846,093Liabilities 2012: $616,781Net Assets 2012: $229,3122012Assets 2013: $779,521Liabilities 2013: $581,383Net Assets 2013: $198,1382013Assets 2014: $797,386Liabilities 2014: $546,409Net Assets 2014: $250,9772014Assets 2015: $782,537Liabilities 2015: $490,315Net Assets 2015: $292,2222015Assets 2016: $741,528Liabilities 2016: $447,210Net Assets 2016: $294,3182016Assets 2017: $720,906Liabilities 2017: $361,621Net Assets 2017: $359,2852017Assets 2018: $656,619Liabilities 2018: $349,594Net Assets 2018: $307,0252018Assets 2019: $657,729Liabilities 2019: $338,631Net Assets 2019: $319,0982019Assets 2020: $611,491Liabilities 2020: $244,593Net Assets 2020: $366,8982020Assets 2021: $673,529Liabilities 2021: $251,912Net Assets 2021: $421,6172021Assets 2022: $635,616Liabilities 2022: $207,434Net Assets 2022: $428,1822022Assets 2023: $730,221Liabilities 2023: $220,058Net Assets 2023: $510,1632023Assets 2024: $613,166Liabilities 2024: $216,799Net Assets 2024: $396,3672024Assets 2025: $565,947Liabilities 2025: $223,318Net Assets 2025: $342,6292025

Highlighted filing

2025

Assets$565,947
Liabilities$223,318
Net Assets$342,629

Operations Trend

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

$400K$200K$0-$200K-$400KRevenue 2009: $202,439Expenses 2009: $164,257Net Income 2009: $38,1822009Revenue 2010: $189,171Expenses 2010: $158,349Net Income 2010: $30,8222010Revenue 2011: $227,051Expenses 2011: $189,394Net Income 2011: $37,6572011Revenue 2012: $221,014Expenses 2012: $246,942Net Income 2012: -$25,9282012Revenue 2013: $233,721Expenses 2013: $265,386Net Income 2013: -$31,6652013Revenue 2014: $241,833Expenses 2014: $189,174Net Income 2014: $52,6592014Revenue 2015: $236,125Expenses 2015: $194,881Net Income 2015: $41,2442015Revenue 2016: $241,532Expenses 2016: $229,498Net Income 2016: $12,0342016Revenue 2017: $293,999Expenses 2017: $229,007Net Income 2017: $64,9922017Revenue 2018: $0Expenses 2018: $229,005Net Income 2018: -$229,0052018Revenue 2019: $266,040Expenses 2019: $216,945Net Income 2019: $49,0952019Revenue 2020: $285,184Expenses 2020: $279,678Net Income 2020: $5,5062020Revenue 2021: $281,296Expenses 2021: $245,878Net Income 2021: $35,4182021Revenue 2022: $272,581Expenses 2022: $273,355Net Income 2022: -$7742022Revenue 2023: $339,823Expenses 2023: $382,083Net Income 2023: -$42,2602023Revenue 2024: $297,953Expenses 2024: $389,642Net Income 2024: -$91,6892024Revenue 2025: $306,695Expenses 2025: $341,799Net Income 2025: -$35,1042025

Highlighted filing

2025

Revenue$306,695
Expenses$341,799
Net Income-$35,104

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.66$2.23$3.43$3.07$3.42$0.35
2024Detailed filing. Detailed filing data is available for this year.$6.13$2.17$3.96$2.98$3.90$0.92
2023Detailed filing. Detailed filing data is available for this year.$7.30$2.20$5.10$3.40$3.82$0.42
2022Detailed filing. Detailed filing data is available for this year.$6.36$2.07$4.28$2.73$2.73$0.01
2021Detailed filing. Detailed filing data is available for this year.$6.74$2.52$4.22$2.81$2.46$0.35
2020Detailed filing. Detailed filing data is available for this year.$6.11$2.45$3.67$2.85$2.80$0.06
2019Detailed filing. Detailed filing data is available for this year.$6.58$3.39$3.19$2.66$2.17$0.49
2018Summary only. Only limited summary data is available for this year.$6.57$3.50$3.07$0.00$2.29$2.29
2017Summary only. Only limited summary data is available for this year.$7.21$3.62$3.59$2.94$2.29$0.65
2016Summary only. Only limited summary data is available for this year.$7.42$4.47$2.94$2.42$2.29$0.12
2015Summary only. Only limited summary data is available for this year.$7.83$4.90$2.92$2.36$1.95$0.41
2014Summary only. Only limited summary data is available for this year.$7.97$5.46$2.51$2.42$1.89$0.53
2013Summary only. Only limited summary data is available for this year.$7.80$5.81$1.98$2.34$2.65$0.32
2012Summary only. Only limited summary data is available for this year.$8.46$6.17$2.29$2.21$2.47$0.26
2011Summary only. Only limited summary data is available for this year.$4.17$1.62$2.55$2.27$1.89$0.38
2010Summary only. Only limited summary data is available for this year.$2.18$0.00$2.18$1.89$1.58$0.31
2009Summary only. Only limited summary data is available for this year.$1.87$0.00$1.87$2.02$1.64$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 7, 2026
Return Version
2024v5.2
Gross Receipts
$306,695
Mission and Program Overview

Mission

Provides fire, rescue and first responder service in Nantahala Fire District Program to 3848 residents of service area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$574,358$529,711▼ $44,647
Cash and Non-Interest-Bearing Accounts$38,808$36,236▼ $2,572
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$613,166$565,947▼ $47,219
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$216,799$220,058▲ $3,259
Other Liabilities-$3,260-
Total Liabilities$216,799$223,318▲ $6,519
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$396,367$342,629▼ $53,738
Total Net Assets Fund Balance$396,367$342,629▼ $53,738
Total Liabilities and Net Assets / Fund Balance$613,166$565,947▼ $47,219

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$155,205$756,801$912,006
Buildings$219,506$88,629$308,135
Land$155,000-$155,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer MooreSecretaryFT$22,548$22,548

Board Members and Trustees

NameTitle
Steven Grchan IIIChairman
Chris DouthitDirector
David MooreDirector
Jason OwenbyDirector
Joey RowlandDirector
Mikel MorganDirector
Scotty CopeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$306,695
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$49,456
Change in Net Assets
$-35,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,890
Salaries, Compensation, and Employee Benefits$114,409
Professional Fundraising Fees$6,500
Total Fundraising Expense$6,500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$66,755--$66,755
Other Salaries and Wages$49,283--$49,283
Depreciation Depletion$44,647--$44,647
Current Officers, Directors, Trustees, and Key Employees-$34,402-$34,402
Travel$17,123--$17,123
Insurance$15,263--$15,263
Other Employee Benefits$13,762--$13,762
Fees for Services Accounting$12,103--$12,103
Payroll Taxes$8,216$3,531-$11,747
Fees for Services Professional Fundraising--$6,500$6,500
Pension Plan Contributions$5,215--$5,215
Office Expenses$5,141--$5,141
Other Expenses$3,210--$3,210
Interest$2,607--$2,607
Total Functional Expenses$297,366$37,933$6,500$341,799
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$6,500
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Yearly Payment-LGFCU Loan$3,260
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

David Moore and Jennifer Moore-family relationship.

Form 990, Part VI, Section B, Line 11B

Available upon request.

Form 990, Part VI, Section C, Line 19

Records are available upon request.

Filing and Contact Details

Filer

Filer Name
Nantahala Volunteer Fire & Rescue Inc
EIN
56-1986867
Phone
8283214749
Address
19036 Wayah Road, Topton, NC 28781

Signing Officer

Name
Timothy Southards
Title
President
Signed
2026-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
1966
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
26

Preparer

Firm
Denise Stubbs CPA
Address
52 Iotla St, Franklin, NC 28734-2945
Preparer
Denise Stubbs
Phone
8285705760
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IRS990/OtherExpensesGrp/Desc2Meals
IRS990/OtherExpensesGrp/Desc3Dues and Subscriptions
IRS990/OtherExpensesGrp/ProgramServicesAmt021554
IRS990/OtherExpensesGrp/ProgramServicesAmt117241
IRS990/OtherExpensesGrp/ProgramServicesAmt215246
IRS990/OtherExpensesGrp/ProgramServicesAmt33210
IRS990/OtherExpensesGrp/TotalAmt021554
IRS990/OtherExpensesGrp/TotalAmt117241
IRS990/OtherExpensesGrp/TotalAmt215246
IRS990/OtherExpensesGrp/TotalAmt33210
IRS990/OtherLiabilitiesGrp/EOYAmt03260
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt049283
IRS990/OtherSalariesAndWagesGrp/TotalAmt049283
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03531
IRS990/PayrollTaxesGrp/ProgramServicesAmt08216
IRS990/PayrollTaxesGrp/TotalAmt011747
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05215
IRS990/PensionPlanContributionsGrp/TotalAmt05215
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0-18634
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0297953
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0333775
IRS990/PYRevenuesLessExpensesAmt0-91689
IRS990/PYSalariesCompEmpBnftPaidAmt055867
IRS990/PYTotalExpensesAmt0389642
IRS990/PYTotalRevenueAmt0297953
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-35104
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0306695
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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/BookValueAmt0219506
IRS990ScheduleD/BuildingsGrp/DepreciationAmt088629
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0308135
IRS990ScheduleD/EquipmentGrp/BookValueAmt0155205
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0756801
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0912006
IRS990ScheduleD/LandGrp/BookValueAmt0155000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0155000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03260
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Yearly Payment-LGFCU Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0529711
IRS990ScheduleD/TotalLiabilityAmt03260
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0David Moore and Jennifer Moore-family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Records are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0613166
IRS990/TotalAssetsEOYAmt0565947
IRS990/TotalAssetsGrp/BOYAmt0613166
IRS990/TotalAssetsGrp/EOYAmt0565947
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0306695
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06500
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037933
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0297366
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341799
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0216799
IRS990/TotalLiabilitiesEOYAmt0223318
IRS990/TotalLiabilitiesGrp/BOYAmt0216799
IRS990/TotalLiabilitiesGrp/EOYAmt0223318
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0396367
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0342629
IRS990/TotalProgramServiceExpensesAmt0297366
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt022548
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0306695
IRS990/TotalVolunteersCnt026
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0613166
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0565947
IRS990/TravelGrp/ProgramServicesAmt017123
IRS990/TravelGrp/TotalAmt017123
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019036 Wayah Road
IRS990/USAddress/CityNm0Topton
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028781
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy Southards
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Nantahala Volunteer Fire & Rescue Inc
ReturnHeader/Filer/BusinessNameControlTxt0NANT
ReturnHeader/Filer/EIN0561986867
ReturnHeader/Filer/PhoneNum08283214749
ReturnHeader/Filer/USAddress/AddressLine1Txt019036 Wayah Road
ReturnHeader/Filer/USAddress/CityNm0Topton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028781
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0332336431
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Denise Stubbs CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt052 Iotla St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Franklin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0287342945
ReturnHeader/PreparerPersonGrp/PhoneNum08285705760
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Denise Stubbs
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-07T07:24:36-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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