﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-11T17:03:48-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>452703155</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Roberts Accounting LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>408 N Duncan By Pass Suite 7</AddressLine1Txt>
        <CityNm>Union</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29379</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>570726969</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Union County Fire Rescue Squad</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>UNIO</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 255</AddressLine1Txt>
        <CityNm>Union</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29379</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Leigh Kingsmore</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <PhoneNum>8649181745</PhoneNum>
      <SignatureDt>2024-08-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Pamela Roberts</PreparerPersonNm>
      <PTIN>P00732792</PTIN>
      <PhoneNum>8644271099</PhoneNum>
      <PreparationDt>2024-09-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>501C3</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>38954</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>23425</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>231</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>15295</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5629</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9897</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>33325</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2505</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>26852</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>125</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>48177</OtherExpensesTotalAmt>
      <TotalExpensesAmt>77659</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-44334</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>166766</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>122432</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>31372</BOYAmt>
        <EOYAmt>10409</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>8244</BOYAmt>
        <EOYAmt>8244</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>127150</BOYAmt>
        <EOYAmt>103779</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>166766</BOYAmt>
        <EOYAmt>122432</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>166766</BOYAmt>
        <EOYAmt>122432</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE FIRE &amp; RESCUE SERVICES TO UNION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FIGHT FIRES AND RESCUE PEOPLE FROM LIFE THREATENING SITUATIONS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>50756</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>50756</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kenneth Black</PersonNm>
        <TitleTxt>Chef</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Leigh Kingsmore</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Roberts Accounting LLC</PersonNm>
        <USAddress>
          <AddressLine1Txt>408 N Duncan ByPass Suite 7</AddressLine1Txt>
          <CityNm>Union</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29379</ZIPCd>
        </USAddress>
        <PhoneNum>8644271099</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <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>
        <CurrentTaxYearMinus4YearsAmt>25133</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27649</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>50000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23425</CurrentTaxYearAmt>
        <TotalAmt>179274</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>25133</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27649</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>50000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23425</CurrentTaxYearAmt>
        <TotalAmt>179274</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>173063</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>6211</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>21</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3</CurrentTaxYearAmt>
        <TotalAmt>55</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>179329</TotalSupportAmt>
      <PublicSupportCY170Pct>0.03460</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.03480</PublicSupportPY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <AllStatesCd>All States</AllStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Fair</Event1Nm>
        <Event2Nm>Transport</Event2Nm>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 23,371Supplies-Shop 1,489Training/Meetings 168Meals for meetings 476Business Insurance 10,853Fuel 9,518Property Tax 153Office 357Celll Phone 635Other 54Equipment purchased 1,103</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearEquipment &amp; Radios less Deprec 127,150 103,779</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>