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    <ReturnTs>2024-09-30T11:10:11-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>852661900</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Crabtree Public Accounting LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 1315</AddressLine1Txt>
        <CityNm>Jamestown</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38556</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>621576590</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FENTRESS COUNTY VOLUNTEER RESCUE SQUAD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FENT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 163</AddressLine1Txt>
        <CityNm>Jamestown</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38556</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT BODDY</PersonNm>
      <PersonTitleTxt>UNIT DIRECTOR</PersonTitleTxt>
      <PhoneNum>6094579455</PhoneNum>
      <SignatureDt>2024-09-26</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Tiffany Crabtree CPA</PreparerPersonNm>
      <PTIN>P01241826</PTIN>
      <PhoneNum>9314002492</PhoneNum>
      <PreparationDt>2024-09-30</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <GrossReceiptsAmt>86260</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>86224</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>36</OtherRevenueTotalAmt>
      <TotalRevenueAmt>86260</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>759</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>96100</OtherExpensesTotalAmt>
      <TotalExpensesAmt>96859</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-10599</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>38978</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>28379</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>38978</BOYAmt>
        <EOYAmt>28379</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>38978</BOYAmt>
        <EOYAmt>28379</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>38978</BOYAmt>
        <EOYAmt>28379</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO RENDER FIRST AID SEARCH AND RESCUE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSISTED LOCAL GOVERNMENT WITH SEARCH AND RESCUE OPERATIONS AND CONDUCTED MULTIPLE PUBLIC AWARENESS PROGRAMS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>56900</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>96412</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>96412</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT BODDY</PersonNm>
        <TitleTxt>UNIT DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="990L">true</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT BODDY</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 163</AddressLine1Txt>
          <CityNm>Jamestown</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38556</ZIPCd>
        </USAddress>
        <PhoneNum>6094579455</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>77878</CurrentTaxYearAmt>
        <TotalAmt>77878</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>77878</CurrentTaxYearAmt>
        <TotalAmt>77878</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>77878</PublicSupportTotal170Amt>
      <TotalSupportAmt>77878</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleL documentId="990L">
      <DisqualifiedPersonExBnftTrGrp>
        <PersonNm>MARK CRABTREE</PersonNm>
        <RlnDisqualifiedPersonOrgTxt>CAPTAIN</RlnDisqualifiedPersonOrgTxt>
        <TransactionDesc>THEFT AND FORGERY- SEE INVESTIGATIVE REPORT</TransactionDesc>
        <TransactionCorrectedInd>false</TransactionCorrectedInd>
      </DisqualifiedPersonExBnftTrGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General Explanation Attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS OF THE ORGANIZATION REPORTED CONCERNS OF MISAPPROPRIATION TO AUTHORITIES IN JANUARY 2024. THE LOCAL SHERIFFS OFFICE AND THE OFFICE OF THE COMPTROLLER OF THE TREASURY OF THE STATE OF TENNESSEE CONDUCTED AN INVESTIGATION AND CHARGES WERE SUBSEQUENTLY FILED AGAINST MARK CRABTREE, A 2023 BOARD MEMBER AND OFFICER. UPON DISCOVERING POSSIBLE FRAUD, THE EXISTING BOARD MEMBERS REMOVED MARK CRABTREE AS A BOARD MEMBER AND REMOVED ALL HIS ACCESS TO FUNDS AND RECORDS OF THE ORGANIZATION. THE BOARD HAS IMPLEMENTED PROPER INTERNAL CONTROLS TO PREVENT ANY FUTURE MISUSE OF FUNDS. RECOVERY OF THE THEFT AND CORRECTION OF THE EXCESS BENEFIT HAS NOT BEEN MADE AT THE TIME OF THIS FILING, PENDING ONGOING LITIGATION AND COURT PROCEEDINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountINTEREST INCOME 36</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountOffice Supplies 1,974Supplies 4,439Travel 1,405Meals for Volunteers 3,455Training 642THEFT LOSS (SCH L) 22,829RESCUE EQUIPMENT 61,356</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
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