﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-10T09:56:27-06:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>993106204</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Palmetto Income Tax LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2615 Main St</AddressLine1Txt>
        <CityNm>Conway</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29526</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320248553</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WATERVILLE VOLUNTEER FIRE DEPARTMENT INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% KEVIN KELLEY</InCareOfNm>
      <BusinessNameControlTxt>WATE</BusinessNameControlTxt>
      <PhoneNum>3158414521</PhoneNum>
      <USAddress>
        <AddressLine1Txt>222 EAST MAIN STREET</AddressLine1Txt>
        <CityNm>WATERVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13480</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEVIN KELLEY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3158414521</PhoneNum>
      <SignatureDt>2026-07-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM H FRIDLEY</PreparerPersonNm>
      <PTIN>P00250765</PTIN>
      <PhoneNum>8434880682</PhoneNum>
      <PreparationDt>2026-08-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>64324</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>30747</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1519</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">31549</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>24549</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>7000</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>509</OtherRevenueTotalAmt>
      <TotalRevenueAmt>39775</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>7814</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>25047</OtherExpensesTotalAmt>
      <TotalExpensesAmt>32861</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6914</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>152824</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>159738</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>132824</BOYAmt>
        <EOYAmt>139738</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>20000</BOYAmt>
        <EOYAmt>20000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>152824</BOYAmt>
        <EOYAmt>159738</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>152824</BOYAmt>
        <EOYAmt>159738</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE 0</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FIRE FIGHTING AND EMERGENCY SERVICES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9989</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>9989</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROB MARCEAU</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN BARNES</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN KELLEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOUIS LANGONE</PersonNm>
        <TitleTxt>SECURITY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KEVIN KELLEY</PersonNm>
        <USAddress>
          <AddressLine1Txt>222 EAST MAIN STREET</AddressLine1Txt>
          <CityNm>WATERVILLE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13480</ZIPCd>
        </USAddress>
        <PhoneNum>3155253159</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>18448</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21573</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26457</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29197</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30747</CurrentTaxYearAmt>
        <TotalAmt>126422</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>18448</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21573</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26457</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29197</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30747</CurrentTaxYearAmt>
        <TotalAmt>126422</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>126422</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>355</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1181</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1358</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1519</CurrentTaxYearAmt>
        <TotalAmt>4951</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>12644</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7314</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15816</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16239</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>509</CurrentTaxYearAmt>
        <TotalAmt>52522</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>183895</TotalSupportAmt>
      <PublicSupportCY170Pct>0.68750</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.66700</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Other income Part II line 10 or Part III line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>PART II LINE 10 OTHER INCOME - MISCELLANEOUS $52522</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>GUN RAFFLE</Event1Nm>
        <GrossReceiptsEvent1Amt>19680</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>19680</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>16642</OtherDirectExpensesEvent1Amt>
        <Event2Nm>GOLF OUTING</Event2Nm>
        <GrossReceiptsEvent2Amt>11544</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>11544</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>6588</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>31224</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>31224</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>23230</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>23230</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>7994</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountFOOD AND BEVERAGE REIMBURSEMENTS 509</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountOFFICE EXPENSES 1,287CONFERENCES AND CONVENTIONS, DUES 145INSURANCE 3,202SOCIAL EVENTS 3,852SUPPLIES AND EQUIPMENT 2,368MISC EXPENSES 1,450DONATIONS TO AND WELFARE FUND 760FIRE PREVENTION 342UNIFORMS 1,247FUND DRIVE EXPENSES 1,319FOOD AND ENTERTAINMENT 3,199CHIEFS EXPENSE 3,000OTHER EXPENSED 2,876</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO PROVIDE FIRE FIGHTING AND EMERGENCY SERVICES TO BOTH INDIVIDUALS AND ORGANIZATIONS WHITHIN ITS AREA OF OPERATION</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>