Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Sandy Branch Volunteer Fire Department
EIN 57-0752124 • 501(c)4 • Mc Cormick, SC
Profile
Fire suppresion and safety
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% 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
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Balance Sheet
Assets
Up$190,156
Up $22,493 (+13%) from 2024
Liabilities
Down$5,244
Down $242 (-4.4%) from 2024
Net Assets
Up$184,912
Up $22,735 (+14%) from 2024
Revenue
Up$167,717
Up $21,131 (+14%) from 2024
Expenses
Up$145,535
Up $16,605 (+13%) from 2024
Net Income
Up$22,182
Up $4,526 (+26%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $190,156
- Liabilities
- $5,244
- Net assets
- $184,912
- Revenue
- $167,717
- Expenses
- $145,535
- Net income
- $22,182
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 13, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $170,753
Mission and Program Overview
Mission
Fire prevention and suppression, first responders, and emergency relief
Fire suppresion and safety
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Provide community fire and safety services by responding to public/911 calls for aid | $14,050 | $134,341 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ralph Layton | Vice President | - | $0 | - | - |
| Glenn Heffner | Trustee | - | $0 | - | - |
| Richard Waters | President | - | $0 | - | - |
| John Deason | Trustee | - | $0 | - | - |
| August Luedecke | Trustee | - | $0 | - | - |
| Ronald Connor | Trustee | - | $0 | - | - |
| Robert Morris | Fire Chief | PT | $0 | - | - |
| Vicki Narveson | Sectreasurer | PT | $0 | - | - |
| Michael Welch | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Sandy Branch Volunteer Fire Department
- EIN
- 57-0752124
- In Care Of
- % Robert Morris
- Address
- 119 Holiday Road, Mc Cormick, SC 29835
Signing Officer
- Name
- Robert Morris
- Title
- Fire Chief
- Signed
- 2025-11-13
- Discuss with paid preparer
- No
Preparer
- Firm
- Bohler Inc
- Address
- PO Box 2052, Lincolnton, GA 30817
- Preparer
- Brian Keith Bohler Jr
- Phone
- 7064017926
Supplemental Narrative
Additional Explanations
List of grants and similar amounts paid Part I line 10
“Activity Donation to SC Volunteer Firefighter Grantee Ricky Freeman Amount 5,000”
Description of other expenses Part I line 16
“Description AmountEquipment Costs 17,385Fuel 40Insurance 4,320Repairs and Maintenance 1,032Training Materials and Supplies 8,594Meal Expenses for Training 2,850Dues and Subscriptions 3,173Office Supplies 2,251Miscellaneous Expenses 49Taxes/HOA 2,136”
Other changes in net assets or fund balances Part I line 20
“Description AmountRefund for Overcharge Prior Year 553A refund was issued by the printing company due to being overcharged for printing services paid for in the prior fiscal year reported on Line 15 for FY24.”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearCredit Card 139 19Payroll Liabilities 5,347 5,225”
Raw XML Appendix156 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 | Vicki Narveson |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8643912020 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 119 Holiday Road |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Mc Cormick |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29835 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 167663 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 190156 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 21276 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 22182 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1475 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 167663 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 190156 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 7675 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 5000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 170753 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1328 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 162177 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 184912 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 162177 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 184912 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1012 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 2.00 |
| 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/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Ralph Layton |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Glenn Heffner |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Richard Waters |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | John Deason |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | August Luedecke |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Ronald Connor |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Robert Morris |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Vicki Narveson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Michael Welch |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Fire Chief |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | SecTreasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 553 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 41830 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Fire suppresion and safety |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 419 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 140474 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Provide community fire and safety services by responding to public/911 calls for aid |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 14050 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 134341 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 95799 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 3036 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 4639 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5486 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5244 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 145535 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 134341 |
| IRS990EZ/TotalRevenueAmt | 0 | 167717 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity Donation to SC Volunteer Firefighter Grantee Ricky Freeman Amount 5,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountEquipment Costs 17,385Fuel 40Insurance 4,320Repairs and Maintenance 1,032Training Materials and Supplies 8,594Meal Expenses for Training 2,850Dues and Subscriptions 3,173Office Supplies 2,251Miscellaneous Expenses 49Taxes/HOA 2,136 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description AmountRefund for Overcharge Prior Year 553A refund was issued by the printing company due to being overcharged for printing services paid for in the prior fiscal year reported on Line 15 for FY24. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearCredit Card 139 19Payroll Liabilities 5,347 5,225 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other changes in net assets or fund balances Part I line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT MORRIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Fire Chief |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Sandy Branch Volunteer Fire Department |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SAND |
| ReturnHeader/Filer/EIN | 0 | 570752124 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Robert Morris |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 119 Holiday Road |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Mc Cormick |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29835 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 352662147 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Bohler Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 2052 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lincolnton |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30817 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7064017926 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRIAN KEITH BOHLER JR |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T13:43:51-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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