﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-27T16:28:43-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>473636385</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JOAN TENGLER-BOYD CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>209 EAST MULBERRY SUITE 200</AddressLine1Txt>
        <CityNm>ANGLETON</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77515</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>204610285</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Oyster Creek Community VFD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OYST</BusinessNameControlTxt>
      <PhoneNum>9792330243</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3210 FM 523</AddressLine1Txt>
        <CityNm>Oyster Creek</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77541</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Brian Thompson</PersonNm>
      <PersonTitleTxt>Fire Chief</PersonTitleTxt>
      <PhoneNum>9792857925</PhoneNum>
      <SignatureDt>2024-08-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Joan Tengler-Boyd</PreparerPersonNm>
      <PTIN>P00639978</PTIN>
      <PhoneNum>9798492332</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="22015553" softwareVersionNum="2022v5.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>114965</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>99143</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>47</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">15775</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>17287</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-1512</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>97678</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>126</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>106526</OtherExpensesTotalAmt>
      <TotalExpensesAmt>106652</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8974</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>140902</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>131928</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>48786</BOYAmt>
        <EOYAmt>33593</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>92116</BOYAmt>
        <EOYAmt>98335</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>140902</BOYAmt>
        <EOYAmt>131928</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>140902</BOYAmt>
        <EOYAmt>131928</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To provide fire fighting, emergency medical assistance, rescue operations, and fire prevention &amp; awareness training for the communities served. To provide mutual aid to surrounding communities for fire fighting and rescue operations.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Responded to calls consisting of structural fires, vehicle fires &amp; motor vehicle accidents, EMS calls, wildland fires, rescues &amp; assists, other fires (grass, plant, trash, boat), other hazards (power line, gas line rupture, gas leak, hazardous chemical), other assists as requested and false calls. The department is on-call 24/7/365.Fire calls = 50Mutual Aid calls = 45Landing Zone assists = 9Spills, &amp; Motor Vehicle Accidents = 8All other calls = 35Total Calls Year 2022 = 147</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>83308</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>83308</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brian Thompson</PersonNm>
        <TitleTxt>Fire Chief</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jesse Vital</PersonNm>
        <TitleTxt>Asst Chief</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Shana Tidwell-Garza</PersonNm>
        <TitleTxt>Secy/Treas</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lonnie Carr</PersonNm>
        <TitleTxt>Council Rep</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>James Dvorak</PersonNm>
        <TitleTxt>Council Rep</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Shana Tidwell-Garza</PersonNm>
        <TitleTxt>Firefighter Rep</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jesse Vital</PersonNm>
        <TitleTxt>Firefighter Rep</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ann Johnston</PersonNm>
        <TitleTxt>Citizen Rep</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Shawn Sanchez</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Brian Thompson</PersonNm>
        <USAddress>
          <AddressLine1Txt>3210 FM 523</AddressLine1Txt>
          <CityNm>Oyster Creek</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77541</ZIPCd>
        </USAddress>
        <PhoneNum>9792330243</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" softwareId="22015553" softwareVersionNum="2022v5.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>74271</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39845</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73770</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48012</CurrentTaxYearAmt>
        <TotalAmt>314807</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>74271</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39845</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73770</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48012</CurrentTaxYearAmt>
        <TotalAmt>314807</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>314807</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>106</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>113</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>47</CurrentTaxYearAmt>
        <TotalAmt>351</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>411</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>411</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>315569</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>51214</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99760</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.95700</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="22015553" softwareVersionNum="2022v5.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>Dept Fundraisers</Event1Nm>
        <GrossReceiptsEvent1Amt>15775</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>15775</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>11958</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>3989</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>150</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1190</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>15775</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>15775</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>11958</NonCashPrizesTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>3989</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>150</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1190</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>17287</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-1512</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $410</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $190</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $44284</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies $19844</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment Maintenance $7772</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Community Events $7213</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Repairs-equipment $6516</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals $5227</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Other expenses $4009</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Small Equipment $2887</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Host BCFFA meeting $1904</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>OCCVFD outerwear $1570</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>Training $1200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.11</FormAndLineReferenceDesc>
        <ExplanationTxt>Kitchen Supplies $1035</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.12</FormAndLineReferenceDesc>
        <ExplanationTxt>Cleaning Supplies $909</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.13</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone $751</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.14</FormAndLineReferenceDesc>
        <ExplanationTxt>Dispatch Service $750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.15</FormAndLineReferenceDesc>
        <ExplanationTxt>License Tags $62</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.19</FormAndLineReferenceDesc>
        <ExplanationTxt>Bunker Gear $-7</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Automobiles - Beginning $3326 Automobiles - Ending $46439</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $88692 Machinery and Equipment - Ending $51797</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Receivable - Beginning $98 Accounts Receivable - Ending $99</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>