Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Modoc Volunteer Fire Department
EIN 57-0702919 • 501(c)3 • Modoc, SC
Profile
Fire suspression and first responders
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.23x
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Balance Sheet
Assets
Up$391,854
Up $108,389 (+38%) from 2023
Liabilities
$90,982
No earlier filing loaded for comparison.
Net Assets
Up$300,872
Up $17,407 (+6.1%) from 2023
Revenue
Down$123,770
Down $32,407 (-21%) from 2023
Expenses
Down$64,366
Down $58,607 (-48%) from 2023
Net Income
Up$59,404
Up $26,200 (+79%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $391,854
- Liabilities
- $90,982
- Net assets
- $300,872
- Revenue
- $123,770
- Expenses
- $64,366
- Net income
- $59,404
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 11, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $123,770
Mission and Program Overview
Mission
Volunteer fire department
Fire suspression and first responders
Program Services
| Description | Grants | Expenses |
|---|---|---|
| FIRE SUSPRESSION AND FIRE RESPONDERS | - | $37,570 |
| OTHER SOURCES OF INCOME SUCH AS INTEREST INCOME,REIMBURSEMENT ETC... | - | $23,418 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRAD BARBEE | Chief Firema | PT | $0 | - | - |
| ALLEN DEAN | Chairman | - | $0 | - | - |
| FRANCES LEWIS | Treasurer | - | $0 | - | - |
| TAG BUSSEY | Board Member | - | $0 | - | - |
| CLAUDE BUSSEY | Board Member | - | $0 | - | - |
| HERMAN MCQUERNS | Board Member | - | $0 | - | - |
| DAVID THACKER | Board Member | - | $0 | - | - |
| JON BANGS | Board Member | - | $0 | - | - |
| JESSICA MERRITT | Secretary | - | $0 | - | - |
| COURTNEY MOORE | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Modoc Volunteer Fire Department
- EIN
- 57-0702919
- Phone
- 8643332249
- Address
- PO BOX 6, MODOC, SC 29838
Signing Officer
- Name
- Brad Barbee
- Title
- Chief Fireman
- Phone
- 8643332249
- Signed
- 2025-11-11
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Rhoden CPA Firm
- Address
- 808 GREENE STREET SUITE 201, AUGUSTA, GA 30901-0220
- Preparer
- Nancy Griffen
- Phone
- 7067247979
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office supplies 2,309 management records software 4,907 conference fees 5 recruitment and retention 286 building maintenance 5,018 landscape maintenance 840 dues and publications 841 truck repairs 1,668 testing 3,828 tools and equipment 17,179 utilities 2,998 bank charges 2 non-investment depreciation 23,418 total 63,299”
Form 990-ez, Part I, Line 20
“PRIOR YEAR ADJ -41,997”
Form 990-ez, Part II, Line 24
“Fire trucks 112,899 546,540 less accumulated depreciation 112,899 412,845 equipment 309,977 0 less accumulated depreciation 234,531 0 total 75,446 133,695”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 90,982”
Form 990-ez, Part III, Line 31
“Other sources of income such as interest income,reimbursement etc...”
Raw XML Appendix165 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BRAD BARBEE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8643332249 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 6 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MODOC |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29841 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 163521 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 255659 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 106708 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 59404 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 283465 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 391854 |
| IRS990EZ/GrossReceiptsAmt | 0 | 123770 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2005 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 44498 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 2500 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 283465 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 300872 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 283465 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 300872 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRAD BARBEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALLEN DEAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | FRANCES LEWIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TAG BUSSEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CLAUDE BUSSEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | HERMAN MCQUERNS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DAVID THACKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JON BANGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | JESSICA MERRITT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | COURTNEY MOORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHIEF FIREMA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 75446 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 133695 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -41997 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 63299 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FIRE SUSPRESSION AND FIRST RESPONDERS |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1067 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 15057 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FIRE SUSPRESSION AND FIRE RESPONDERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | OTHER SOURCES OF INCOME SUCH AS INTEREST INCOME,REIMBURSEMENT ETC... |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 37570 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 23418 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 90982 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 64366 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60988 |
| IRS990EZ/TotalRevenueAmt | 0 | 123770 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 106708 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 152322 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27340 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47714 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 19116 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 353200 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 17062 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 353200 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 106708 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 152322 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27340 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47714 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 19116 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 353200 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 353200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES 2,309 MANAGEMENT RECORDS SOFTWARE 4,907 CONFERENCE FEES 5 RECRUITMENT AND RETENTION 286 BUILDING MAINTENANCE 5,018 LANDSCAPE MAINTENANCE 840 DUES AND PUBLICATIONS 841 TRUCK REPAIRS 1,668 TESTING 3,828 TOOLS AND EQUIPMENT 17,179 UTILITIES 2,998 BANK CHARGES 2 NON-INVESTMENT DEPRECIATION 23,418 TOTAL 63,299 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR YEAR ADJ -41,997 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FIRE TRUCKS 112,899 546,540 LESS ACCUMULATED DEPRECIATION 112,899 412,845 EQUIPMENT 309,977 0 LESS ACCUMULATED DEPRECIATION 234,531 0 TOTAL 75,446 133,695 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 90,982 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OTHER SOURCES OF INCOME SUCH AS INTEREST INCOME,REIMBURSEMENT ETC... |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRAD BARBEE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHIEF FIREMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8643332249 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MODOC VOLUNTEER FIRE DEPARTMENT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MODO |
| ReturnHeader/Filer/EIN | 0 | 570702919 |
| ReturnHeader/Filer/PhoneNum | 0 | 8643332249 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 6 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MODOC |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29838 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 581269031 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RHODEN CPA FIRM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 808 GREENE STREET SUITE 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AUGUSTA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 309010220 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7067247979 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NANCY GRIFFEN |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T10:46:03-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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