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        <BusinessNameLine1Txt>Marr Miller &amp; Myers PSC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 663</AddressLine1Txt>
        <CityNm>Corbin</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40702</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>Oak Grove Volunteer Fire Department</BusinessNameLine1Txt>
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        <AddressLine1Txt>PO Box 378</AddressLine1Txt>
        <CityNm>Corbin</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40702</ZIPCd>
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      <PersonNm>James Smith</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6065283362</PhoneNum>
      <SignatureDt>2024-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
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        <PersonLastNm>Smith</PersonLastNm>
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      <SSN>999009999</SSN>
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    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>REBECCA B MYERS</PreparerPersonNm>
      <PTIN>P00483090</PTIN>
      <PhoneNum>6065282454</PhoneNum>
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      <TrustedCustomerGrp>
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        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>33420</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8523</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>9595</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>10990</MembershipDuesAmt>
      <InvestmentIncomeAmt>137</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>4175</OtherRevenueTotalAmt>
      <TotalRevenueAmt>33420</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>592</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1253</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15815</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>386</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>34608</OtherExpensesTotalAmt>
      <TotalExpensesAmt>52654</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-19234</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>132580</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>113346</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>19480</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
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        <EOYAmt>172068</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
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        <EOYAmt>191548</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>78202</EOYAmt>
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        <EOYAmt>113346</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>The organization is a volunteer fire department which provides fire protection services to the surrounding community who otherwise would have no fire protection.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>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.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Kevin Bruce Gibbs</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Steve Henry Hall</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Nick Clark</PersonNm>
        <TitleTxt>Board member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>James Estes Smith</PersonNm>
        <TitleTxt>Treasurer/Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Homer Allen Lewis</PersonNm>
        <TitleTxt>Vice President/Board Membe</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Donnie J Hart</PersonNm>
        <TitleTxt>Board member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kenneth Robert Jones</PersonNm>
        <TitleTxt>Secretary/Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Eric Angel</PersonNm>
        <TitleTxt>Board member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Terry A Beaumont</PersonNm>
        <TitleTxt>Board member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
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      <BooksInCareOfDetail>
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          <BusinessNameLine1Txt>James Smith</BusinessNameLine1Txt>
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        <USAddress>
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          <CityNm>Corbin KY</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>40701</ZIPCd>
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        <PhoneNum>6065283362</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 4 - Other Investment Income</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Interest. Amount: 137.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8 - Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Rent Income. Amount: 4175.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 14</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Depreciation. Amount: 8509. Description: Other Expenses. Amount: 7306. Total to Form 990-EZ, line 14: 15815.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Insurance. Amount: 17483. Description: Fire prevention supplies. Amount: 440. Description: Supplies. Amount: 1305. Description: Vehicle and truck expense. Amount: 9217. Description: Fundraising expense. Amount: 310. Description: License &amp; Taxes. Amount: 85. Description: Interest Expense. Amount: 4202. Description: Repairs &amp; Maintenance. Amount: 1566. Total to Form 990-EZ, line 16: 34608.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26 - Other Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Line of Credit. Beg. of Year Amount: 89000. End of Year Amount: 78202.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>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.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
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