﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-06T08:57:47-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>831418605</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SMITH'S TAX SOLUTIONS INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1640 S WILSON DAM RD</AddressLine1Txt>
        <CityNm>MUSCLE SHOALS</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35661</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>631061599</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOCUST SHORES VOLUNTEER FIRE DEPT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOCU</BusinessNameControlTxt>
      <PhoneNum>2563662131</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3905 OLD MEMPHIS PIKE</AddressLine1Txt>
        <CityNm>TUSCUMBIA</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35674</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LANCE YOUNG</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2563662131</PhoneNum>
      <SignatureDt>2024-02-03</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>VICKIE T SMITH EA</PreparerPersonNm>
      <PTIN>P00750131</PTIN>
      <PhoneNum>2563205559</PhoneNum>
      <PreparationDt>2025-02-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>49225</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>49122</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>103</InvestmentIncomeAmt>
      <TotalRevenueAmt>49225</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>4565</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>88358</OtherExpensesTotalAmt>
      <TotalExpensesAmt>92923</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-43698</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>353720</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>310022</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>49344</BOYAmt>
        <EOYAmt>45843</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>1547</BOYAmt>
        <EOYAmt>1140</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>304376</BOYAmt>
        <EOYAmt>263039</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>353720</BOYAmt>
        <EOYAmt>310022</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>353720</BOYAmt>
        <EOYAmt>310022</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>FIRE AND MEDICAL RESPONSE, SEARCH AND RESCUE, COMMUNITY RESPONSE TO WEATHER RELATED ISSUES, MOTOR VEHICLE CRASHES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STRUCTURE FIRES, WILDLAND FIRES, MOTOR VEHICLES FIRES,FIRE ALARMS, GAS LEAKS, SMELL OF SMOKE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>42744</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEDICAL CALLS, MOTOR VEHICLE CRASHES, WELFARE CHECK UPS, VISITS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>45531</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WEATHER EVENTS, DEBRIS CLEANING, SEARCH A7 RESCUE, TRAINING , DRILLS 19 CALLS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4647</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ALL OTHER SERVICES PERFORMED WITHIN THE BUDGET.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>92922</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONNIE STONECIPHER</PersonNm>
        <TitleTxt>FIRE CHIEF</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNIE WILLIAMS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOMMY BRITTON</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANE RENARD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LANCE YOUNG</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LANCE YOUNG</PersonNm>
        <USAddress>
          <AddressLine1Txt>3903 OLD MEMPHIS PIKE</AddressLine1Txt>
          <CityNm>TUSCUMBIA</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35674</ZIPCd>
        </USAddress>
        <PhoneNum>2563662131</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 254 INSURANCE 14,008 FUEL VEHICLE 2,056 PPE, MEDICAL TRAINING 1,324 SMALL TOOLS 89 EQUIP REPAIRS 7,829 UNIFORMS 567 DUE, FEE, LICENSES 556 BUILDING REPAIR AND MAINT 18,303 PERSONAL PROTECTION EQUIP 1,648 INVESTMENT DEPRECIATION 41,724 TOTAL 88,358</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>FIRE AND MEDICAL RESPONSE, SEARCH AND RESCUE, COMMUNITY RESPONSE TO WEATHER RELATED ISSUES, MOTOR VEHICLE CRASHES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OTHER SERVICES PERFORMED WITHIN THE BUDGET.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>