Civic Intelligence

Gray Court Area Fire Department

EIN 90-0214363 • 501(c)3 • Gray Court, SC

Profile

To provide fire protection an first responder service to rural areas.

PO Box 377Gray Court, SC 29645
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

16th percentile

-43%

Higher net margin than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

43rd percentile

-6.9%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

-8.4%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$232,976

Down $17,284 (-6.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$232,976

Down $17,284 (-6.9%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin16th percentile

Revenue

Down

$40,244

Down $3,684 (-8.4%) from 2024

Expenses

Up

$57,528

Up $2,830 (+5.2%) from 2024

Net Income

Down

-$17,284

Down $6,514 (-60%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $190,986Liabilities 2010: $0Net Assets 2010: $190,9862010Assets 2011: $237,624Liabilities 2011: $0Net Assets 2011: $237,6242011Assets 2012: $202,013Liabilities 2012: $0Net Assets 2012: $202,0132012Assets 2013: $208,801Liabilities 2013: $0Net Assets 2013: $208,8012013Assets 2014: $184,403Liabilities 2014: $02014Assets 2015: $324,561Liabilities 2015: $0Net Assets 2015: $324,5612015Assets 2016: $275,649Liabilities 2016: $0Net Assets 2016: $275,6492016Assets 2017: $211,071Liabilities 2017: $0Net Assets 2017: $211,0712017Assets 2018: $204,093Liabilities 2018: $0Net Assets 2018: $204,0932018Assets 2019: $180,721Liabilities 2019: $0Net Assets 2019: $180,7212019Assets 2020: $178,689Liabilities 2020: $0Net Assets 2020: $178,6892020Assets 2021: $177,605Liabilities 2021: $0Net Assets 2021: $177,6052021Assets 2022: $298,271Liabilities 2022: $0Net Assets 2022: $298,2712022Assets 2023: $261,030Liabilities 2023: $0Net Assets 2023: $261,0302023Assets 2024: $250,260Liabilities 2024: $0Net Assets 2024: $250,2602024Assets 2025: $232,976Liabilities 2025: $0Net Assets 2025: $232,9762025

Highlighted filing

2025

Assets$232,976
Liabilities$0
Net Assets$232,976
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KExpenses 2010: $78,1122010Revenue 2011: $121,382Expenses 2011: $74,744Net Income 2011: $46,6382011Revenue 2012: $38,416Expenses 2012: $74,027Net Income 2012: -$35,6112012Revenue 2013: $69,756Expenses 2013: $62,968Net Income 2013: $6,7882013Revenue 2014: $31,214Expenses 2014: $55,612Net Income 2014: -$24,3982014Revenue 2015: $195,388Expenses 2015: $55,231Net Income 2015: $140,1572015Revenue 2016: $29,852Expenses 2016: $78,764Net Income 2016: -$48,9122016Revenue 2017: $22,253Expenses 2017: $86,831Net Income 2017: -$64,5782017Revenue 2018: $51,552Expenses 2018: $58,530Net Income 2018: -$6,9782018Revenue 2019: $26,355Expenses 2019: $49,727Net Income 2019: -$23,3722019Revenue 2020: $53,282Expenses 2020: $55,314Net Income 2020: -$2,0322020Revenue 2021: $51,018Expenses 2021: $52,102Net Income 2021: -$1,0842021Revenue 2022: $182,540Expenses 2022: $68,869Net Income 2022: $113,6712022Revenue 2023: $37,037Expenses 2023: $74,278Net Income 2023: -$37,2412023Revenue 2024: $43,928Expenses 2024: $54,698Net Income 2024: -$10,7702024Revenue 2025: $40,244Expenses 2025: $57,528Net Income 2025: -$17,2842025

Highlighted filing

2025

Revenue$40,244
Expenses$57,528
Net Income-$17,284
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$232,976
Liabilities
$0
Net assets
$232,976
Revenue
$40,244
Expenses
$57,528
Net income
-$17,284
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.00$2.33$0.40$0.58$0.17
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.00$2.50$0.44$0.55$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.00$2.61$0.37$0.74$0.37
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$0.00$2.98$1.83$0.69$1.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.00$1.78$0.51$0.52$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.00$1.79$0.53$0.55$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.00$1.81$0.26$0.50$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.00$2.04$0.52$0.59$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.00$2.11$0.22$0.87$0.65
2016Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$0.30$0.79$0.49
2015Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$1.95$0.55$1.40
2014Summary only. Only limited summary data is available for this year.$1.84$0.00$0.31$0.56$0.24
2013Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$0.70$0.63$0.07
2012Summary only. Only limited summary data is available for this year.$2.02$0.00$2.02$0.38$0.74$0.36
2011Summary only. Only limited summary data is available for this year.$2.38$0.00$2.38$1.21$0.75$0.47
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.00$1.91$0.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 20, 2025
Return Version
2024v5.2
Gross Receipts
$40,244
Mission and Program Overview

Mission

To provide fire protection and first responders services to rural areas.

To provide fire protection and first responder services to rural areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$146,419$139,987▼ $6,432
Cash and Non-Interest-Bearing Accounts$103,841$92,989▼ $10,852
Total Assets$250,260$232,976▼ $17,284
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$250,260$232,976▼ $17,284
Total Net Assets Fund Balance$250,260$232,976▼ $17,284
Total Liabilities and Net Assets / Fund Balance$250,260$232,976▼ $17,284

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$108,434$742,444$850,878
Buildings$31,445$119,802$151,247
Other Land Buildings$108$7,359$7,467
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Angela LeopardTreasury
Revenue and Support

Revenue Composition

Contributions and Grants
$40,213
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$31
All Other Contributions
$11,952
Change in Net Assets
$-17,284
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,090
Total Fundraising Expense$4,859
Grants and Similar Amounts Paid$438
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$40,953--$40,953
All Other Expenses-$2,749$4,859$7,608
Other Expenses-$2,990-$2,990
Insurance-$1,000-$1,000
Grants to Domestic Individuals$438--$438
Total Functional Expenses$41,391$11,278$4,859$57,528
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11

“Government body review of part vi, line 11 form 990 is reviewed by board of directors.”

Form 990, Part VI, Line 19

“Governing document etc. Available to public. All documents are available for public inspection upon request.”

Form 990, Part VI, Line 11

“Governing body review of part vi, line 11 form 990 is reviewed by board of directors.”

Filing and Contact Details

Filer

Filer Name
Gray Court Area Fire Department
EIN
90-0214363
Address
PO BOX 377, GRAY COURT, SC 29645

Signing Officer

Name
Angela L H Leopard
Title
Treasuer
Signed
2025-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela L H Leopard
Formed
1976
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Firm
David E Martin Ea CPA LLC
Address
PO BOX 1308, LAURENS, SC 29360
Preparer
David E Martin Ea CPA
Phone
8646810222
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Administrative cost 200.00”

Form 990, Part IX, Line 24E

“CABLE 1,743.00”

Form 990, Part IX, Line 24E

“FOOD AND MEETINGS 510.00”

Form 990, Part IX, Line 24E

“OFFICE 156.00”

Raw XML Appendix306 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE FIRE PROTECTION AND FIRST RESPONDER SERVICES TO RURAL AREAS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt011952
IRS990/AllOtherExpensesGrp/FundraisingAmt04859
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02749
IRS990/AllOtherExpensesGrp/TotalAmt07608
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0ANGLEA LEOPARD
IRS990/BooksInCareOfDetail/PhoneNum08649843624
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 843
IRS990/BooksInCareOfDetail/USAddress/CityNm0GRAY COURT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029645
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0103841
IRS990/CashNonInterestBearingGrp/EOYAmt092989
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt05261
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt040213
IRS990/CYGrantsAndSimilarPaidAmt0438
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt057090
IRS990/CYOtherRevenueAmt031
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-17284
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt057528
IRS990/CYTotalFundraisingExpenseAmt04859
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt040244
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt040953
IRS990/DepreciationDepletionGrp/TotalAmt040953
IRS990/Desc0TO PROVIDE FIRE PROTECTION AND FIRST RESPONDER SERVICE TO RURAL AREAS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt041391
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0true
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt0010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0010.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0ANGELA LEOPARD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt05261
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GovernmentGrantsAmt023000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0438
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0438
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt040244
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt016
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01000
IRS990/InsuranceGrp/TotalAmt01000
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0869605
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0146419
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0139987
IRS990/LandBldgEquipCostOrOtherBssAmt01009592
IRS990/LegalDomicileStateCd0SC
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt031
IRS990/MissionDesc0TO PROVIDE FIRE PROTECTION AND FIRST RESPONDERS SERVICES TO RURAL AREAS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0250260
IRS990/NetAssetsOrFundBalancesEOYAmt0232976
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0250260
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0232976
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0DUES SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3MAINTENANCE CONTRACT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01328
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1429
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22782
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32990
IRS990/OtherExpensesGrp/TotalAmt01328
IRS990/OtherExpensesGrp/TotalAmt1429
IRS990/OtherExpensesGrp/TotalAmt22782
IRS990/OtherExpensesGrp/TotalAmt32990
IRS990/OtherRevenueTotalAmt031
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ANGELA L H LEOPARD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt043897
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt02350
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt052348
IRS990/PYOtherRevenueAmt031
IRS990/PYRevenuesLessExpensesAmt0-10770
IRS990/PYTotalExpensesAmt054698
IRS990/PYTotalRevenueAmt043928
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-17284
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt031445
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0119802
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0151247
IRS990ScheduleD/EquipmentGrp/BookValueAmt0108434
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0742444
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0850878
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0108
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07359
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07467
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0139987
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GOVERNMENT BODY REVIEW OF PART VI, LINE 11 FORM 990 IS REVIEWED BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENT ETC. AVAILABLE TO PUBLIC. ALL DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING BODY REVIEW OF PART VI, LINE 11 FORM 990 IS REVIEWED BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADMINISTRATIVE COST 200.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CABLE 1,743.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FOOD AND MEETINGS 510.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICE 156.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0250260
IRS990/TotalAssetsEOYAmt0232976
IRS990/TotalAssetsGrp/BOYAmt0250260
IRS990/TotalAssetsGrp/EOYAmt0232976
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt040213
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04859
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011278
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt041391
IRS990/TotalFunctionalExpensesGrp/TotalAmt057528
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0250260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0232976
IRS990/TotalProgramServiceExpensesAmt041391
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt040244
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0250260
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0232976
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 643
IRS990/USAddress/CityNm0GRAY COURT
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029645
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELA L H LEOPARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASUER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRAY COURT AREA FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0GRAY
ReturnHeader/Filer/EIN0900214363
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 377
ReturnHeader/Filer/USAddress/CityNm0GRAY COURT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029645
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0815268379
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID E MARTIN EA CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1308
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAURENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029360
ReturnHeader/PreparerPersonGrp/PhoneNum08646810222
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E MARTIN EA CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-22T03:42:46-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.