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Nonprofit · EIN 55-0658122

CORA VOLUNTEER FIRE DEPARTMENT

Tax-exempt · LOGAN, WV 25601

Financials

$198K$152K2023$179K$176K2024$238K$138K2025
Revenue Expenses · by fiscal year end
Financials of CORA VOLUNTEER FIRE DEPARTMENT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$237,642$137,604$100,038$564,601$131,260$433,341
December 31, 2024990$178,852$176,221$2,631$483,656$150,480$333,176
December 31, 2023990$197,501$151,570$45,931$500,869$170,324$330,545
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$237,439
of which government grants
$237,439
Program service revenue
$0
Investment income
$203
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$1,795
Professional fundraising fees
$0
Accounting fees
$250
Occupancy
$12,503
Depreciation
$37,426
Program services (functional)
$137,604

Balance sheet and other

Total assets, start of year
$483,783
Total assets, end of year
$564,601
Total liabilities, end of year
$131,260
Net assets, end of year
$433,341
Land, buildings and equipment
$302,094
Gross receipts
$237,642
Employees
0
Volunteers
35
Year formed
1973
State of legal domicile
WV

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
RALPH BROWNCHIEF
Officer
15$0
TERRY TOMBLINCAPTAIN
Officer
15$0
JASON NELSONLIEUTENANT
Officer
5$0
STEVE HEPLERASSISTANT CHIEF
Officer
10$0
NATHAN CURRYLIEUTENANT
Officer
10$0
PRESTON HEPLERLIEUTENANT
Officer
10$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
RALPH BROWNCHIEF
Officer
15$0
TERRY TOMBLINCAPTAIN
Officer
15$0
JASON NELSONLIEUTENANT
Officer
5$0
STEVE HEPLERASSISTANT CHIEF
Officer
10$0
NATHAN CURRYLIEUTENANT
Officer
10$0
PRESTON HEPLERLIEUTENANT
Officer
10$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
TRISTAN MORGANLIEUTENANT
Officer
5$0
STEVE HEPLERASSISTANT CHIEF
Officer
10$0
RALPH BROWNCHIEF
Officer
15$0
JASON NELSONCAPTAIN
Officer
15$0

Address and contacts

Address (IRS master file)
28 OLD ALDRICH BRANCH RD, LOGAN, WV 25601-7029
In care of
% RALPH BROWN
Signed the 990
RALPH BROWN, CHIEF
Return prepared by
VALLET TAX AND ACCOUNTING SERV AC

Mission

OPERATE A VOLUNTEER FIRE DEPARTMENT IN CORA, WEST VIRGINIA

990 for the year ended December 31, 2025

Program accomplishments

  • OPERATE A VOLUNTEER FIRE DEPARTMENT IN CORA, WEST VIRGINIA
    Expenses $137,604 · grants $229,115

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
55-0658122
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2004
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$564,601
Income (IRS master file)
$237,642

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$237,642$137,604$564,601XML
990December 2024$178,852$176,221$483,656IRS
990December 2023$197,501$151,570$500,869XML
990December 2022$124,471$106,229$475,036IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 55-0658122).

Questions about CORA VOLUNTEER FIRE DEPARTMENT

What is the EIN of CORA VOLUNTEER FIRE DEPARTMENT?
The employer identification number (EIN) of CORA VOLUNTEER FIRE DEPARTMENT is 55-0658122.
Is CORA VOLUNTEER FIRE DEPARTMENT tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
Are donations to CORA VOLUNTEER FIRE DEPARTMENT tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CORA VOLUNTEER FIRE DEPARTMENT file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of CORA VOLUNTEER FIRE DEPARTMENT due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CORA VOLUNTEER FIRE DEPARTMENT last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of CORA VOLUNTEER FIRE DEPARTMENT?
The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does CORA VOLUNTEER FIRE DEPARTMENT have?
On its 990 for the year ended December 31, 2025 it reported revenue of $237,642, expenses of $137,604 and total assets of $564,601 at year end.

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