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Nonprofit · EIN 56-1645319

THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED

Also known as UPPER HOMINY VOLNTR FIRE DEPT &RES

Tax-exempt · CANDLER, NC 28715

Financials

$1.4M$1.6M2022$1.5M$1.7M2023$1.7M$1.7M2024
Revenue Expenses · by fiscal year end
Financials of THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$1,677,909$1,735,791-$57,882$3,275,186$1,951,853$1,323,333
June 30, 2024990$1,538,514$1,712,931-$174,417$3,442,672$2,061,457$1,381,215
June 30, 2023990$1,418,894$1,642,306-$223,412$3,717,301$2,161,669$1,555,632
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$1,658,724
of which government grants
$1,647,133
Program service revenue
$16,926
Investment income
$1,711
Net income from gaming
$548
Other revenue
$548

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$91,549
Other salaries and wages
$876,354
Salaries, compensation and benefits (total)
$1,218,115
Professional fundraising fees
$0
Accounting fees
$24,023
Occupancy
$106,423
Travel
$52,134
Depreciation
$212,829
Program services (functional)
$1,481,992
Management and general (functional)
$253,799

Balance sheet and other

Total assets, start of year
$3,442,672
Total assets, end of year
$3,275,186
Total liabilities, end of year
$1,951,853
Net assets, end of year
$1,323,333
Land, buildings and equipment
$2,990,151
Net assets without donor restrictions
$1,284,470
Net assets with donor restrictions
$38,863
Gross receipts
$1,678,142
Employees
31
Volunteers
9
Year formed
1959
State of legal domicile
NC

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
Shane PrestwoodFire Chief
Officer
40$75,245$17,879
David LivengoodChairman
Trustee or director, Officer
1$0$0
Glenn HowellVice Chairman
Trustee or director, Officer
1$0$0
Elise IsraelTreasurer
Trustee or director, Officer
1$0$0
Brian WarrenSecretary
Trustee or director, Officer
1$0$0
Harold McCarsonBoard Member
Trustee or director
1$0$0
James NethertonBoard Member
Trustee or director
1$0$0
Sara HowellBoard Member
Trustee or director
1$0$0
Scott McJunkinBoard Member
Trustee or director
1$0$0
Allen RashBoard Member
Trustee or director
1$0$0
990 for the year ended June 30, 2024: 10 people
NameTitleHours / weekCompensationOther / benefits
Shane PrestwoodFire Chief
Officer
40$69,226$15,405
David MesserChair
Trustee or director, Officer
1$0$0
Frank BrooksVice Chair
Trustee or director, Officer
1$0$0
Brian WarrenSecretary
Trustee or director, Officer
1$0$0
Lonnie IsraelTreasurer
Trustee or director, Officer
1$0$0
David LivengoodBoard Member
Trustee or director
1$0$0
James NethertonBoard Member
Trustee or director
1$0$0
Elise IsraelBoard Member
Trustee or director
1$0$0
Sara HowellBoard Member
Trustee or director
1$0$0
Scott McjunkinBoard Member
Trustee or director
1$0$0
990 for the year ended June 30, 2023: 10 people
NameTitleHours / weekCompensationOther / benefits
Shane PrestwoodFire Chief
Officer
40$64,734$8,665
David MesserChair
Trustee or director, Officer
1$0$0
Steve HensleyVice Chair
Trustee or director, Officer
1$0$0
Brian WarrenSecretary
Trustee or director, Officer
1$0$0
Lonnie IsraelTreasurer
Trustee or director, Officer
1$0$0
Frank BrooksBoard Member
Trustee or director
1$0$0
Buddy MillerBoard Member
Trustee or director
1$0$0
Elise IsraelBoard Member
Trustee or director
1$0$0
Alen RashBoard Member
Trustee or director
1$0$0
James NethertonBoard Member
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
1795 PISGAH HWY, CANDLER, NC 28715-7148
In care of
% THE UPPER HOMINY VOLUNTEER FIRE&
Principal officer (990 for 2024)
Shane Prestwood, 1795 Pisgah Highway, Candler, NC 28715
Signed the 990
Shane Prestwood, Fire Chief
Phone
(828) 667-1324
Return prepared by
CORLISS & SOLOMON PLLC

Mission

To provide Fire and Rescue services for the Citizens of the Upper Hominy Fire District of Buncombe County, NC.

990 for the year ended June 30, 2025

Program accomplishments

  • During the 2024-2025 fiscal year, Upper Hominy Fire and Rescue responded to 960 calls for fire, rescue, and emergency services.
    Expenses $1,481,992 · revenue $16,926

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
56-1645319
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2011
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,275,186
Income (IRS master file)
$1,678,142

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$1,677,909$1,735,791$3,275,186XML
990June 2024$1,538,514$1,712,931$3,442,672XML
990June 2023$1,418,894$1,642,306$3,717,301XML
990June 2022$1,302,513$1,377,178$4,036,468IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 56-1645319).

Questions about THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED

What is the EIN of THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED?
The employer identification number (EIN) of THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED is 56-1645319.
Is THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
Are donations to THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED?
The 990 for the year ended June 30, 2025 names Shane Prestwood.
Who are the officers and directors of THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED?
The 990 for the year ended June 30, 2025 lists 10 people; 1 received compensation from the organization, the highest $75,245 (Shane Prestwood, Fire Chief).
How much revenue does THE UPPER HOMINY VOLUNTEER FIRE AND RESCUE DEPARTMENT INCORPORATED have?
On its 990 for the year ended June 30, 2025 it reported revenue of $1,677,909, expenses of $1,735,791 and total assets of $3,275,186 at year end.

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