﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.1" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-16T19:19:59Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>760782349</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>H AND R BLOCK</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>102 S TEXAS AVE</AddressLine1Txt>
        <CityNm>ANAHUAC</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77514</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>760142435</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SMITH POINT VOLUNTEER FIRE DEPT AND EMERGENCY CORPS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SMIT</BusinessNameControlTxt>
      <PhoneNum>4093552202</PhoneNum>
      <USAddress>
        <AddressLine1Txt>309 PLUMMER CAMP ROAD</AddressLine1Txt>
        <CityNm>SMITH POINT</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77514</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANN NEWTON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4093552202</PhoneNum>
      <SignatureDt>2024-07-15</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Charlotte Mathews</PreparerPersonNm>
      <PTIN>P00578012</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2024-11-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="4" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>183708</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>122230</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1123</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="2">60355</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>21483</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>38872</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>162225</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1225</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>13503</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>531</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>73547</OtherExpensesTotalAmt>
      <TotalExpensesAmt>88806</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>73419</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>205175</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>278594</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>205175</BOYAmt>
        <EOYAmt>278594</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>205175</BOYAmt>
        <EOYAmt>278594</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>205175</BOYAmt>
        <EOYAmt>278594</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE FIRE AND RESCUE SERVICES FOR THE SURROUNDING AREAS IN CHAMBERS COUNTY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VOLUNTEER FIRE DEPT AND EMERGENCY CORPS PROVIDED FIRE AND RESCUE SERVICES TO APPROX 1000 PEOPLE IN A 150 SQUARE AREA WHICH IS DISPATCHED FROM CHAMBERS COUNTY SHERIFFS DEPT</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>120000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>99446</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>99446</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAYLEE SMITH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANN NEWTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAYE SETTICASE</PersonNm>
        <TitleTxt>EMS COORDINATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUDY NEELY</PersonNm>
        <TitleTxt>FIRE CHIEF</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA PENZE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM WHITE</PersonNm>
        <TitleTxt>ASST FIRE CHIEF</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACQUE WHITE</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ANN NEWTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>307 FISHERMAN RD</AddressLine1Txt>
          <CityNm>Anahuac</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77514</ZIPCd>
        </USAddress>
        <PhoneNum>2818384459</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>
    </IRS990EZ>
    <IRS990ScheduleA documentId="1">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>110301</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>56693</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87573</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67931</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>120000</CurrentTaxYearAmt>
        <TotalAmt>442498</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <CurrentTaxYearMinus4YearsAmt>15000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15000</CurrentTaxYearAmt>
        <TotalAmt>75000</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>125301</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>71693</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102573</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>82931</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>135000</CurrentTaxYearAmt>
        <TotalAmt>517498</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>517498</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1440</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>639</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>471</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>461</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1123</CurrentTaxYearAmt>
        <TotalAmt>4134</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>521632</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99210</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportCY509Pct>0.97750</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.09840</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02250</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01570</InvestmentIncomePYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="2">
      <FundraisingEventInformationGrp>
        <Event1Nm>AUCTION &amp; FISH FRY</Event1Nm>
        <GrossReceiptsEvent1Amt>60355</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>60355</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>12035</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>3509</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5939</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>60355</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>60355</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>12035</NonCashPrizesTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>3509</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5939</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>21483</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>38872</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
      </GamingInformationGrp>
      <LicensedInd>false</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE $11863</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>TRUCK MAINTANCE &amp; FUEL $20281</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>FIRE SAFTEY EQUIPTMENT $16328</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS $100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMORIALS $806</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>REIMBURSEMENTS $465</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CHAMBERS COUNTY ANNUAL DUES $150</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY AWARNESS $2972</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>FIRE FIGHTING GEAR $ 21727</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>CHAMBERS COUNTY GRANT $100,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>TEXAS FORESTRY SERVICE $20,000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>