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Governance Register
US nonprofit · EIN 561394703 · Whittier, NCiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 561394703) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe time served.Latest return IRS Form 990 series e-file data - 990 for the year to 30 June 2025: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue. Not a statement that the organisation is recruiting.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Qualla Volunteer Fire Department's network

7 people2 organisationsi7 people and 2 organisations on this map.The large node is the subject of this page. Solid lines are what the register itself records (7). Violet dotted lines (2) are likely: the same full name sits on the current board of another organisation in the same register and region. Form 990 filings give names without a person identifier; SEC insider filings carry a CIK. It may be a different person.

The board

7 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations in the tables. The network map shows same-name matches as likely links only, never as confirmed.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 7 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Lewis Smith ChairChairman2019
7 yrs
Carl BuchananDirector2019
7 yrs
David BellDirector2022
4 yrs
Gerald ReaganDirector2019
7 yrs
John ThomassonSec2019
7 yrs
Nicholas StewardTres2019
7 yrs
Sam DeitzDirector2019
7 yrs
Under 5 years5 to 6 years6 years or more

Pay and hours

year to 30 June 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Lewis SmithChairman3$0
Sam DeitzDirector2$0
Nicholas StewardTres5$0
John ThomassonSec3$0
Gerald ReaganDirector2$0
Carl BuchananDirector2$0
David BellDirector2$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
Qualla Volunteer Fire Department
EIN
561394703
Address
Po Box 303, Whittier, NC, 28789-0303
State
North Carolina
Mission
Volunteer fire/rescue department (as filed on the Form 990)
Activity (NTEE)
M24 Public safety, disaster preparedness and relief
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Public Safety, Disaster Preparedness & Relief
Size band
6 (IRS master file code)
Formed
1983
Principal officer
Lewis Smith (as named on the Form 990)
IRS ruling date
1 July 1999
Status
Code 01 (unconditional exemption)
Form 990 filings on record
7, latest 2025
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥7years on the filingsLewis Smith
≥7years on the filingsCarl Buchanan
≥7years on the filingsGerald Reagan
≥7years on the filingsJohn Thomasson

Latest return

year to 30 June 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 30 June 2025. US dollars, as filed.
Total assets
$1.5m
Total liabilities
$117k
Net assets or fund balances
$1.4m
Contributions and grants received
$456k
Program service revenue
$0
Employees
1

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2023$288k$240k$48k

As filed on the IRS Form 990. US dollars.