<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-23T11:19:13-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>844332535</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Wilber Tax Services LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>336 Broadway Avenue</AddressLine1Txt>
        <CityNm>Winnie</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77665</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>760121306</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Oak Island-Double Bayou Volunteer Fire Department</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OAKI</BusinessNameControlTxt>
      <PhoneNum>4092677685</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 1119</AddressLine1Txt>
        <CityNm>Anahuac</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77514</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>William White</PersonNm>
      <PersonTitleTxt>Administrator</PersonTitleTxt>
      <PhoneNum>4092677685</PhoneNum>
      <SignatureDt>2024-07-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>William</PersonFirstNm>
        <PersonLastNm>White</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Cherie K Wilber</PreparerPersonNm>
      <PTIN>P02285412</PTIN>
      <PhoneNum>4092963579</PhoneNum>
      <PreparationDt>2024-07-23</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="ReasonableCauseExplanation-01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-01" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>196294</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>34391</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>138216</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>19</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>14132</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>20000</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-5868</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>9536</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9536</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>176294</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1404</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4932</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>143354</OtherExpensesTotalAmt>
      <TotalExpensesAmt>149690</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>26604</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>135401</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>162005</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>57655</BOYAmt>
        <EOYAmt>33188</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>113510</BOYAmt>
        <EOYAmt>124580</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>30000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>171165</BOYAmt>
        <EOYAmt>187768</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>35764</BOYAmt>
        <EOYAmt>25763</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>135401</BOYAmt>
        <EOYAmt>162005</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The primary exempt purpose of the fire department is saving lives and protecting property endangered by fire and other disasters</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Protection of property and lives from fire and other disasters</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>77830</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>77830</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>William White</PersonNm>
        <TitleTxt>Administrator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Moore</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Clay Dean</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tanya Corner</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>William White</PersonNm>
        <USAddress>
          <AddressLine1Txt>2250 Eagle Ferry Road</AddressLine1Txt>
          <CityNm>Anahuac</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77514</ZIPCd>
        </USAddress>
        <PhoneNum>4092524578</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA-01" softwareId="23017509">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29025</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20200</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2105</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>43927</CurrentTaxYearAmt>
        <TotalAmt>95258</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <CurrentTaxYearMinus4YearsAmt>54585</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>63930</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53880</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>89294</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>138216</CurrentTaxYearAmt>
        <TotalAmt>399905</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>54586</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>92955</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>74080</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91399</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>182143</CurrentTaxYearAmt>
        <TotalAmt>495163</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>495163</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>19</CurrentTaxYearAmt>
        <TotalAmt>19</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1504</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6563</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16515</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35467</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>60049</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>555231</TotalSupportAmt>
      <PublicSupportCY170Pct>0.89180</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.85380</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportTotal509Amt>0</PublicSupportTotal509Amt>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part II, Line 10 Description: Fundraising, net 2019: 1504. 2020: 6563. 2021: 12278. 2022: 35467. Description: Insurance Proceeds 2021: 4237.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 77830.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expense 7821.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Charges 55.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 53913.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Interest Expense 3735.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>downpaymnet on tanker truck not yet placed in service 30000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>vehicle loan 35764. 25763.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation-01">
      <ExplanationTxt>We are requesting abatement of late filing penalties under Internal Revenue Code section 6652 (c) due to reasonable cause. Our organization is small and relies on volunteers for all administrative duties such as the request for an extension of time to file our annual Form 990EZ. Because of the volunteer nature of our organization, positions such as officers and board members change often. There were several new volunteers in the 23 board members. Upon the retirement of our long time fire chief, the burden of filing the request for an extension of time was shifted to the Administrator of the department. As Administrator, I did not realize that I had missed the date for an extension of time to file our annual tax return. As soon as I realized the failure to file a request for extension of time to file, I provided the necessary information to our tax preparer and the return was completed and filed. To prevent this error from reoccuring, our organization has put the filing deadline on our calendar, and we are in the process of creating some written duties for our board members. I understand the importance of compliance with IRS rules and regulations, and I take my tax obligations very seriously. However, given the circumstance I described, I believe that the abatement of penalties is warranted under IRS guidelines for reasonable cause. William White, Administrator</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>
