- Revenue 2024
- $115,728
- Expenses 2024
- $20,271
Program services were 100.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- N31
- Classification
- 1000
- Street
- PO BOX 992
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Primary exempt purpose
THE MISSION OF FINES CREEK COMMUNITY ASSOCIATION IS TO PRESERVE THE HEART OF THE COMMUNITY AND SERVE ITS PEOPLE. THE FCCA SERVES THE COMMUNITIES ONCE SERVED BY THE FINES CREEK SCHOOL FINES CREEK, PANTHER CREEK, WHITE OAK, AND WATERVILLE. MEMBERS FROM THESE COMMUNITIES JOINED TOGETHER TO PURCHASE THE FORMER SCHOOL CAMPUS FROM THE HAYWOOD COUNTY COMMISSIONERS. THE SCHOOL SERVES AS THE SITE FOR THE MANY ACTIVITIES PLANNED BY THE ASSOCIATION.
-
FCCA DISTRIBUTES FOOD AND HOUSEHOLD GOODS ON A WEEKLY BASIS TO COMMUNITY RESIDENTS WHO ARE MOSTLY SENIOR CITIZENS. OUR NEAREST LOCAL GROCERY IS A 30 MINUTE DRIVE, SO THESE RESOURCES GREATLY SERVE THE RECIPIENTS WHO HAVE LIMITED INCOMES.
Expenses $17,397
-
HELENE RECOVERY WAS A MAJOR PROGRAM SERVICE FOR FCCA DURING THE MONTHS OF OCTOBER TO DECEMBER. THE COMMUNITY CENTER RECEIVED TONS OF FOOD AND SUPPLIES, WHICH WERE ORGANIZED, CATALOGUED, AND THEN REDISTRIBUTED TO AREAS OF NEED.
Expenses $2,052
-
FCCA SERVES AS A SOCIAL CENTER FOR ITS COMMUNITY MEMBERS. THE ASSOCIATION PUTS ON DANCES, DINNERS, AND BENEFITS FOR THE ENGAGEMENT OF LOCAL RESIDENTS. THROUGH THESE ACTIVITIES, FCCA CONTINUES THE HERITAGE OF THE MOUNTAIN COMMUNITY.
Expenses $822
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Martha MasseyMARTHA MASSEY
PRESIDENT
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
-
Michael JonesMICHAEL JONES
VICE PRESIDE
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
-
Michelle WalkerMICHELLE WALKER
SECRETARY
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
-
Karen HammettKAREN HAMMETT
TREASURER
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
-
Janet SmallsJANET SMALLS
BOARD MEMBER
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
-
Elizabeth LedfordELIZABETH LEDFORD
BOARD MEMBER
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
-
Charlene PaineCHARLENE PAINE
BOARD MEMBER
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
-
Kat BarzeskiKAT BARZESKI
BOARD MEMBER
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
-
Robin TeetzelROBIN TEETZEL
BOARD MEMBER
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 10
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $115,728
- Expenses
- $20,271
- Contributions
- $115,728
- Grants paid
- not reported
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2023
- Tax period
- 1 January 2023 to 31 December 2023
- Principal officer
-
Karen Hammett
- Mailing address
- PO box 992Lake Junaluska NC 28745
- Website
- Finesceek.org
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2024 ASSISTING PEOPLE IN NEED
-
$44,950
2024 REPAIRS
-
$22,320
2024 Hurricane Helene Disaster Recovery
-
2023 ASSISTING PEOPLE IN NEED
-
no cash amount reported
2022 FOOD DISTRIBUTION
-
no cash amount reported
2023
-
no cash amount reported
2024
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.