﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-11T14:03:59-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>710540855</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KING JACOBS &amp; LORFING CPAS PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1216 S ROGERS ST</AddressLine1Txt>
        <CityNm>CLARKSVILLE</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72830</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>830811089</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JOHNSON COUNTY RURAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FIRE DISTRICT 1</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>JOHN</BusinessNameControlTxt>
      <PhoneNum>4797540694</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4382 HIGHWAY 21</AddressLine1Txt>
        <CityNm>CLARKSVILLE</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72830</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DENE FEIKEMA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4797461333</PhoneNum>
      <SignatureDt>2025-07-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RHONDA B LORFING CPA</PreparerPersonNm>
      <PTIN>P00814207</PTIN>
      <PhoneNum>4797542478</PhoneNum>
      <PreparationDt>2025-07-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>120894</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>47175</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>46659</MembershipDuesAmt>
      <InvestmentIncomeAmt>8060</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>19000</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>3750</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>15250</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>117144</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>1398</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>395</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>6306</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>76527</OtherExpensesTotalAmt>
      <TotalExpensesAmt>84626</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>32518</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>458327</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>490845</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>200787</BOYAmt>
        <EOYAmt>117712</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>146906</BOYAmt>
        <EOYAmt>273310</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>110634</BOYAmt>
        <EOYAmt>105450</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>458327</BOYAmt>
        <EOYAmt>496472</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>5627</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>458327</BOYAmt>
        <EOYAmt>490845</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PURPOSES FOR WHICH THE CORPORATIONIS ORGANIZED ARE: TO ESTABLISH, MAINTAIN AND PROVIDE FIRE PROTECTION FOR ITS MEMEBERS AND TO ACQUIRE AND OWN FIREFIGHTING APPARATUS FOR USE BY THE CORPORATION IN THE PROTECTION OF PERSONS AND PROPERTY FROM INJURY, LOSS, DAMAGE, OR DESTRUCTION BY FIRE; TO OWN AND ACQUIRE LAND AND TO CONSTRUCT AND ERECT BUILDINGS FOR CORPORATE PURPOSES, FOR THE USE OF THE MEMBERS OF THE CORPORATION AND FOR THE HOUSING OF FIREFIGHTING APPARATUS AS WELL AS FOR THE PROVIDING OF A PLACE OF MEETING FOR THE MEMBERS OF THE CORPORATION. THE FURTHER OBJECT OF THIS CORPORATION SHALL BE TO FOSTER THE DESIRES OF ITS MEMBERS IN SUCH A MANNER AS LIMITED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED FIRE PROTECTION FOR MEMBERS AND ACQUIRED FIREFIGHTING EQUIPMENT</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>43221</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED FIRE PROTECTION FOR MEMBERS AND ACQUIRED FIREFIGHTING EQUIPMENT USED IN THE PROTECTION OF PERSONS AND PROPERTY FROM INJURY, LOSS, DAMAGE OR DESTRUCTION BY FIRE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>40544</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>83765</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENE FEIKEMA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM LOONEY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILLIE TAYLOR</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JODAN HIGNITE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG BEERMAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HETH MELTON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOMMY PATTON</PersonNm>
        <TitleTxt>BOARD MEMBER</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>JODAN HIGNITE</PersonNm>
        <USAddress>
          <AddressLine1Txt>2524 HWY 21</AddressLine1Txt>
          <CityNm>CLARKSVILLE</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72830</ZIPCd>
        </USAddress>
        <PhoneNum>4797540694</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>34172</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25856</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3118</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52468</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>47175</CurrentTaxYearAmt>
        <TotalAmt>162789</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>34172</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25856</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3118</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52468</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>47175</CurrentTaxYearAmt>
        <TotalAmt>162789</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>162789</PublicSupportTotal170Amt>
      <TotalSupportAmt>162789</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>190292</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 466 INSURANCE 3,064 CONTINUING EDUCATION 289 FIRE TRUCK MAINTENANCE 17,766 FUEL EXPENSE 4,547 SUPPLIES 5,989 OTHER MISCELLANEOUS 3,862 NON-INVESTMENT DEPRECIATION 40,544 TOTAL 76,527</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER DECREASES -179 BOOK / TAX DEPRECIATION DIFFERENCE 179</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FIRE SAFETY EQUIPMENT 164,851 170,979 LESS ACCUMULATED DEPRECIATION 147,248 155,762 FIRE TRUCKS 247,999 209,875 LESS ACCUMULATED DEPRECIATION 161,773 126,166 LAND IMPROVEMENTS 7,930 7,930 LESS ACCUMULATED DEPRECIATION 1,125 1,406 TOTAL 110,634 105,450</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>UNSECURED NOTES AND LOANS PAYABLE 0 5,627</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSES FOR WHICH THE CORPORATIONIS ORGANIZED ARE: TO ESTABLISH, MAINTAIN AND PROVIDE FIRE PROTECTION FOR ITS MEMEBERS AND TO ACQUIRE AND OWN FIREFIGHTING APPARATUS FOR USE BY THE CORPORATION IN THE PROTECTION OF PERSONS AND PROPERTY FROM INJURY, LOSS, DAMAGE, OR DESTRUCTION BY FIRE; TO OWN AND ACQUIRE LAND AND TO CONSTRUCT AND ERECT BUILDINGS FOR CORPORATE PURPOSES, FOR THE USE OF THE MEMBERS OF THE CORPORATION AND FOR THE HOUSING OF FIREFIGHTING APPARATUS AS WELL AS FOR THE PROVIDING OF A PLACE OF MEETING FOR THE MEMBERS OF THE CORPORATION. THE FURTHER OBJECT OF THIS CORPORATION SHALL BE TO FOSTER THE DESIRES OF ITS MEMBERS IN SUCH A MANNER AS LIMITED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDED FIRE PROTECTION FOR MEMBERS AND ACQUIRED FIREFIGHTING EQUIPMENT USED IN THE PROTECTION OF PERSONS AND PROPERTY FROM INJURY, LOSS, DAMAGE OR DESTRUCTION BY FIRE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>