Nonprofit · EIN 61-1194441
MIDDLE CREEK VOLUNTEER FIRE DISTRICT
Tax-exempt · PRESTONSBURG, KY 41653
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $98,430 | $126,285 | -$27,855 | $589,167 | $34,266 | $554,901 |
| June 30, 2025 | 990 | $97,047 | $117,858 | -$20,811 | $630,260 | $47,504 | $582,756 |
| June 30, 2024 | 990 | $239,507 | $124,431 | $115,076 | $646,077 | $42,510 | $603,567 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $98,187
- of which government grants
- $75,924
- Program service revenue
- $0
- Investment income
- $243
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $425
- Occupancy
- $14,741
- Depreciation
- $54,231
- Program services (functional)
- $125,825
- Management and general (functional)
- $460
Balance sheet and other
- Total assets, start of year
- $630,260
- Total assets, end of year
- $589,167
- Total liabilities, end of year
- $34,266
- Net assets, end of year
- $554,901
- Land, buildings and equipment
- $460,218
- Net assets without donor restrictions
- $554,901
- Gross receipts
- $98,430
- Employees
- 0
- Year formed
- 2003
- 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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES BILLITER | PRESIDENT Trustee or director, Officer | 0 | $0 |
| ERICA MEADE | SECRETARY Trustee or director, Officer | 0 | $0 |
| JIMMY OSBORNE | FIRE CHIEF Trustee or director | 0 | $0 |
| BARRY BILLITER | VICE-PRESIDENT Trustee or director, Officer | 0 | $0 |
| ROBIN BURCHETT | TREASURER Trustee or director, Officer | 0 | $0 |
| GARY HOLBROOK | E BOARD PRESIDENT Trustee or director | 0 | $0 |
| EUGENE PRATER | E BOARD REPRESENTATIVE Trustee or director | 0 | $0 |
| RODNEY BRADLEY | E BOARD REPRESENTATIVE Trustee or director | 0 | $0 |
| GARY OUSLEY | E BOARD REPRESENTATIVE Trustee or director | 0 | $0 |
| JIM OUSLEY | E BOARD REPRESENTATIVE Trustee or director | 0 | $0 |
990 for the year ended June 30, 2025: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES BILLITER | PRESIDENT Trustee or director, Officer | 0 | $0 |
| ERICA MEADE | SECRETARY Trustee or director, Officer | 0 | $0 |
| JIMMY OSBORNE | FIRE CHIEF Trustee or director | 0 | $0 |
| CHARLES AMBURGEY | VICE-PRESIDENT Trustee or director, Officer | 0 | $0 |
| ERICA MEADE | TREASURER Trustee or director, Officer | 0 | $0 |
| GARY HOLBROOK | E BOARD PRESIDENT Trustee or director | 0 | $0 |
| EUGENE PRATER | E BOARD REPRESENTATIVE Trustee or director | 0 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES BILLITER | FIRE CHIEF Trustee or director | 0 | $0 |
| GARY HOLBROOK | E BOARD REPRESENTATIVE Trustee or director | 0 | $0 |
| MATT AMBURGEY | TREASURER Trustee or director, Officer | 0 | $0 |
| BARRY BILLITER | PRESIDENT Trustee or director, Officer | 0 | $0 |
| MATT AMBURGEY | SECRETARY Trustee or director, Officer | 0 | $0 |
| EUGENE PRATER | VICE-PRESIDENT Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 5717 KY ROUTE 114, PRESTONSBURG, KY 41653-1187
- In care of
- % JAMES BILLITER
- Principal officer (990 for 2025)
- JAMES BILLITER, 5717 KY ROUTE 114, Prestonsburg, KY 41653
- Signed the 990
- JAMES BILLITER, PRESIDENT
- Phone
- (606) 230-0751
- Return prepared by
- Jacquie Slone CPA PSC
Mission
The Middlecreek Fire Department provides fire protection services to the Middlecreek area of Floyd County, Kentucky.
Program accomplishments
- Provide fire protection services to approximately 500 households in the Middle Creeek Fire Tax District of Floyd County, Kentucky.Expenses $125,825
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 61-1194441
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $589,167
- Income (IRS master file)
- $98,430
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $98,430 | $126,285 | $589,167 | XML |
| 990 | June 2025 | $97,047 | $117,858 | $630,260 | XML |
| 990 | June 2024 | $239,507 | $124,431 | $646,077 | XML |
| 990 | June 2023 | $81,945 | $101,246 | $542,214 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 61-1194441).
Questions about MIDDLE CREEK VOLUNTEER FIRE DISTRICT
- What is the EIN of MIDDLE CREEK VOLUNTEER FIRE DISTRICT?
- The employer identification number (EIN) of MIDDLE CREEK VOLUNTEER FIRE DISTRICT is 61-1194441.
- Is MIDDLE CREEK VOLUNTEER FIRE DISTRICT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to MIDDLE CREEK VOLUNTEER FIRE DISTRICT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MIDDLE CREEK VOLUNTEER FIRE DISTRICT 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 MIDDLE CREEK VOLUNTEER FIRE DISTRICT due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MIDDLE CREEK VOLUNTEER FIRE DISTRICT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of MIDDLE CREEK VOLUNTEER FIRE DISTRICT?
- The 990 for the year ended June 30, 2026 names JAMES BILLITER.
- Who are the officers and directors of MIDDLE CREEK VOLUNTEER FIRE DISTRICT?
- The 990 for the year ended June 30, 2026 lists 10 people; 0 received compensation from the organization.
- How much revenue does MIDDLE CREEK VOLUNTEER FIRE DISTRICT have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $98,430, expenses of $126,285 and total assets of $589,167 at year end.
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All nonprofits in PRESTONSBURG · Kentucky · Public safety, disaster preparedness and relief