Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Oak Grove Volunteer Fire Department
EIN 31-1044777 • 501(c)4 • Corbin, KY
Profile
The organization is a volunteer fire department which provides fire protection services to the surrounding community who otherwise would have no fire protection.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.41x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
41st percentile
Faster asset growth than 41% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Balance Sheet
Assets
Down$179,557
Down $11,991 (-6.3%) from 2023
Liabilities
Down$74,128
Down $4,074 (-5.2%) from 2023
Net Assets
Down$105,429
Down $7,917 (-7.0%) from 2023
Revenue
Up$35,931
Up $2,511 (+7.5%) from 2023
Expenses
Down$43,848
Down $8,806 (-17%) from 2023
Net Income
Up-$7,917
Up $11,317 (+59%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $179,557
- Liabilities
- $74,128
- Net assets
- $105,429
- Revenue
- $35,931
- Expenses
- $43,848
- Net income
- -$7,917
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Apr 23, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $35,931
Mission and Program Overview
Mission
The organization is a volunteer fire department which provides fire protection services to the surrounding community who otherwise would have no fire protection.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The organization's primary exempt purpose is as an volunteer fire department providing services to the surrounding community who otherwise would have no fire protection. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kevin Bruce Gibbs | Chief/Board Member | - | $0 | - | - |
| Steve Henry Hall | President/Board Member | - | $0 | - | - |
| Nick Clark | Board Member | - | $0 | - | - |
| James Estes Smith | Treasurer/Board Member | - | $0 | - | - |
| Homer Allen Lewis | Vice President/Board Membe | - | $0 | - | - |
| Greg White | Secretary/Board Member | - | $0 | - | - |
| Eric Angel | Board Member | - | $0 | - | - |
| Terry A Beaumont | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Oak Grove Volunteer Fire Department
- EIN
- 31-1044777
- Phone
- 6065283362
- Address
- PO Box 378, Corbin, KY 40702
Signing Officer
- Name
- James Smith
- Title
- Treasurer
- Phone
- 6065283362
- Signed
- 2025-04-23
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Marr Miller & Myers PSC
- Address
- PO Box 663, Corbin, KY 40702
- Preparer
- Rebecca B Myers
- Phone
- 6065282454
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 4 - Other Investment Income
“Description: Interest. Amount: 78.”
Form 990-EZ, Part I, Line 8 - Other Revenue
“Description: Rent Income. Amount: 4825.”
Form 990-EZ, Part I, Line 14
“Description: Depreciation. Amount: 7730. Description: Other Expenses. Amount: 7455. Total to Form 990-EZ, line 14: 15185.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Insurance. Amount: 11105. Description: Supplies. Amount: 580. Description: Vehicle and truck expense. Amount: 8080. Description: Fundraising expense. Amount: 264. Description: License & Taxes. Amount: 100. Description: Interest Expense. Amount: 4076. Description: Repairs & Maintenance. Amount: 1124. Total to Form 990-EZ, line 16: 25329.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: Line of Credit. Beg. of Year Amount: 78202. End of Year Amount: 74128.”
Raw XML Appendix152 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 1314 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | James Smith |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6065283362 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 378 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Corbin KY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40701 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 19480 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 15219 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 14533 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -7917 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1470 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 191548 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 179557 |
| IRS990EZ/GrossReceiptsAmt | 0 | 35931 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 78 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 172068 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 164338 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 7715 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 113346 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 105429 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 113346 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 105429 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 15185 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Kevin Bruce Gibbs |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Steve Henry Hall |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Nick Clark |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | James Estes Smith |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Homer Allen Lewis |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Greg White |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Eric Angel |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Terry A Beaumont |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Chief/Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President/Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Board member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer/Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Vice President/Board Membe |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Secretary/Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Board member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Board member |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25329 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 4825 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The organization is a volunteer fire department which provides fire protection services to the surrounding community who otherwise would have no fire protection. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 550 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 8780 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The organization's primary exempt purpose is as an volunteer fire department providing services to the surrounding community who otherwise would have no fire protection. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 78202 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 74128 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 43848 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 35931 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Interest. Amount: 78. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: Rent Income. Amount: 4825. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Depreciation. Amount: 7730. Description: Other Expenses. Amount: 7455. Total to Form 990-EZ, line 14: 15185. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Insurance. Amount: 11105. Description: Supplies. Amount: 580. Description: Vehicle and truck expense. Amount: 8080. Description: Fundraising expense. Amount: 264. Description: License & Taxes. Amount: 100. Description: Interest Expense. Amount: 4076. Description: Repairs & Maintenance. Amount: 1124. Total to Form 990-EZ, line 16: 25329. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: Line of Credit. Beg. of Year Amount: 78202. End of Year Amount: 74128. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 8 - Other Revenue |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | James Smith |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6065283362 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Oak Grove Volunteer Fire Department |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OAKG |
| ReturnHeader/Filer/EIN | 0 | 311044777 |
| ReturnHeader/Filer/PhoneNum | 0 | 6065283362 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 378 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Corbin |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40702 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611129847 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Marr Miller & Myers PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 663 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Corbin |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40702 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6065282454 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | REBECCA B MYERS |
| ReturnHeader/ReturnTs | 0 | 2025-04-23T12:58:16-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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