Nonprofit · EIN 90-0214363
GRAY COURT AREA FIRE DEPARTMENT
Tax-exempt · GRAY COURT, SC 29645
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $41,056 | $58,287 | -$17,231 | $215,745 | $0 | $215,745 |
| June 30, 2025 | 990 | $40,244 | $57,528 | -$17,284 | $232,976 | $0 | $232,976 |
| June 30, 2024 | 990 | $43,928 | $54,698 | -$10,770 | $250,260 | $0 | $250,260 |
| June 30, 2022 | 990 | $182,540 | $68,869 | $113,671 | $298,271 | $0 | $298,271 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $41,056
- of which government grants
- $14,700
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $644
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $40,100
- Program services (functional)
- $40,744
- Management and general (functional)
- $18,287
Balance sheet and other
- Total assets, start of year
- $232,976
- Total assets, end of year
- $215,745
- Total liabilities, end of year
- $0
- Net assets, end of year
- $215,745
- Land, buildings and equipment
- $126,158
- Net assets without donor restrictions
- $215,745
- Gross receipts
- $41,056
- Employees
- 0
- Year formed
- 1976
- State of legal domicile
- SC
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 |
|---|---|---|---|
| ANGELA LEOPARD | TREASURY Officer | 10 | $0 |
990 for the year ended June 30, 2025: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELA LEOPARD | TREASURY Officer | 10 | $0 |
990 for the year ended June 30, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELA LEOPARD | TREASURY Officer | 10 | $0 |
990 for the year ended June 30, 2022: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELA LEOPARD | TREASURY Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 377, GRAY COURT, SC 29645-0377
- Principal officer (990 for 2025)
- ANGELA L H LEOPARD, PO BOX 643, GRAY COURT, SC 29645
- Signed the 990
- ANGELA L H LEOPARD, TREASUER
- Return prepared by
- DAVID E MARTIN EA CPA LLC
Mission
TO PROVIDE FIRE PROTECTION AND FIRST RESPONDERS SERVICES TO RURAL AREAS.
Program accomplishments
- TO PROVIDE FIRE PROTECTION AND FIRST RESPONDER SERVICE TO RURAL AREAS.Expenses $40,744
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 90-0214363
- 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
- 2010
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $215,745
- Income (IRS master file)
- $41,056
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $41,056 | $58,287 | $215,745 | XML |
| 990 | June 2025 | $40,244 | $57,528 | $232,976 | XML |
| 990 | June 2024 | $43,928 | $54,698 | $250,260 | XML |
| 990 | June 2023 | $37,037 | $74,278 | $261,030 | IRS |
| 990 | June 2022 | $182,540 | $68,869 | $298,271 | XML |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | 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 90-0214363).
Questions about GRAY COURT AREA FIRE DEPARTMENT
- What is the EIN of GRAY COURT AREA FIRE DEPARTMENT?
- The employer identification number (EIN) of GRAY COURT AREA FIRE DEPARTMENT is 90-0214363.
- Is GRAY COURT AREA FIRE DEPARTMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to GRAY COURT AREA FIRE DEPARTMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GRAY COURT AREA FIRE DEPARTMENT file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of GRAY COURT AREA FIRE DEPARTMENT 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 GRAY COURT AREA FIRE DEPARTMENT 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 GRAY COURT AREA FIRE DEPARTMENT?
- The 990 for the year ended June 30, 2026 names ANGELA L H LEOPARD.
- Who are the officers and directors of GRAY COURT AREA FIRE DEPARTMENT?
- The 990 for the year ended June 30, 2026 lists 1 person; 0 received compensation from the organization.
- How much revenue does GRAY COURT AREA FIRE DEPARTMENT have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $41,056, expenses of $58,287 and total assets of $215,745 at year end.
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