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Nonprofit · EIN 61-1063232

BLACK OAK VOLUNTEER FIRE DEPARTMENT INC

Tax-exempt (reinstated) · VANCEBURG, KY 41179

Financials

$91K$104K2023$107K$98K2024
Revenue Expenses · by fiscal year end
Financials of BLACK OAK VOLUNTEER FIRE DEPARTMENT INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$106,843$97,666$9,177$899,440$191,283$708,157
June 30, 2024990$90,601$104,478-$13,877$749,052$50,072$698,980
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$19,255
of which government grants
$19,255
Program service revenue
$53,803
Investment income
$0
Net rental income
$3,557
Other revenue
$33,785

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$1,985
Occupancy
$13,262
Depreciation
$27,498
Program services (functional)
$50,321
Management and general (functional)
$47,345

Balance sheet and other

Total assets, start of year
$749,052
Total assets, end of year
$899,440
Total liabilities, end of year
$191,283
Net assets, end of year
$708,157
Land, buildings and equipment
$829,942
Net assets without donor restrictions
$708,157
Gross receipts
$106,843
Employees
0
Volunteers
12
Year formed
1984
State of legal domicile
KY

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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
Donald RugglesBoard Member
Trustee or director
1$0
Bill Tom StoneTreasurer
Trustee or director, Officer
1$0
Ryan EvansBoard Member
Trustee or director
1$0
Frank ClarkBoard Member
Trustee or director, Officer
1$0
Jenny ApplegateBoard Member
Trustee or director
1$0
Jim EvansBoard Member
Trustee or director
1$0
Brady BrewerBoard Member
Trustee or director
1$0
990 for the year ended June 30, 2024: 7 people
NameTitleHours / weekCompensation
Donald RugglesBoard Member
Trustee or director
1$0
Bill Tom StoneTreasurer
Trustee or director, Officer
1$0
Ryan EvansBoard Member
Trustee or director
1$0
Frank ClarkBoard Member
Trustee or director, Officer
1$0
Jenny ApplegateBoard Member
Trustee or director
1$0
Jim EvansBoard Member
Trustee or director
1$0
Brady BrewerBoard Member
Trustee or director
1$0

Address and contacts

Address (IRS master file)
41 INDUSTRIAL PARK RD, VANCEBURG, KY 41179-7637
In care of
% ROY CHINN
Principal officer (990 for 2024)
Bill Tom Stone, 41 Industrial Park Road, Vanceburg, KY 41179
Signed the 990
Bill Tom Stone, Treasurer
Phone
(606) 796-6065
Return prepared by
Caudill & Associates CPA PLLC

Mission

To provide fire protection and life saving services.

990 for the year ended June 30, 2025

Program accomplishments

  • Provided Fire and Life Saving Services to the Black Oak, Lewis County, KY Community of around 1,000.
    Expenses $50,321 · grants $19,255 · revenue $53,803
  • N/A0
  • N/A0

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
61-1063232
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
2015
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$899,440
Income (IRS master file)
$106,843

Revocation and reinstatement

Exemption revoked
February 15, 2011
Posted by the IRS
October 7, 2011
Reinstated
Effective May 15, 2012

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$106,843$97,666$899,440IRS
990June 2024$90,601$104,478$749,052XML
990June 2023$82,867$118,332$782,082IRS
990June 2022–––IRS
990June 2021–––IRS
990June 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 61-1063232).

Questions about BLACK OAK VOLUNTEER FIRE DEPARTMENT INC

What is the EIN of BLACK OAK VOLUNTEER FIRE DEPARTMENT INC?
The employer identification number (EIN) of BLACK OAK VOLUNTEER FIRE DEPARTMENT INC is 61-1063232.
Is BLACK OAK VOLUNTEER FIRE DEPARTMENT INC tax-exempt?
Yes. The IRS revoked its exemption on February 15, 2011 and reinstated it effective May 15, 2012.
Are donations to BLACK OAK VOLUNTEER FIRE DEPARTMENT INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BLACK OAK VOLUNTEER FIRE DEPARTMENT INC 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 BLACK OAK VOLUNTEER FIRE DEPARTMENT INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BLACK OAK VOLUNTEER FIRE DEPARTMENT INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of BLACK OAK VOLUNTEER FIRE DEPARTMENT INC?
The 990 for the year ended June 30, 2025 names Bill Tom Stone.
Who are the officers and directors of BLACK OAK VOLUNTEER FIRE DEPARTMENT INC?
The 990 for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does BLACK OAK VOLUNTEER FIRE DEPARTMENT INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $106,843, expenses of $97,666 and total assets of $899,440 at year end.

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