Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 57-0658963

LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT

Tax-exempt (reinstated) · NINETY SIX, SC 29666

Financials

$34K$40K2023$43K$41K2024$41K$44K2025
Revenue Expenses · by fiscal year end
Financials of LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$40,544$43,985-$3,441$79,425–$79,425
December 31, 2024990-EZ$43,365$40,954$2,411$82,865–$82,865
December 31, 2023990-EZ$33,610$39,916-$6,306$80,455–$80,455
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$40,544

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$525
Other expenses
$43,460
Program services (functional)
$43,420

Balance sheet and other

Total assets, start of year
$82,866
Total assets, end of year
$79,425
Total liabilities, end of year
–
Net assets, end of year
$79,425
Cash, savings and investments
$51,929
Land and buildings
$20,000
Gross receipts
$40,544

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
COLIE RUSHTONPRESIDENT0$0
PAUL BAGNOLITREASURER0$0
PAM KWIATKOWSKISECRETARY0$0
990-EZ for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
COLIE RUSHTONPRESIDENT0$0
PAUL BAGNOLITREASURER/SE0$0
990-EZ for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
COLIE RUSHTONPRESIDENT0$0
PAUL BAGNOLITREASURER/SE0$0

Address and contacts

Address (IRS master file)
PO BOX 404, NINETY SIX, SC 29666-0404
Signed the 990-EZ
JERRY ROBERTS, CHIEF
Phone
(864) 543-2528
Return prepared by
DORN DEMPSEY & ASSOCIATES INC

Mission

VOLUNTEER FIRE DEPARTMENT

990-EZ for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE ASSISTANCE TO COMMUNITY IN CASE OF FIRE OR OTHER EMERGENCIES.
    Expenses $43,420

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
57-0658963
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2023
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$79,425
Income (IRS master file)
$40,544

Revocation and reinstatement

Exemption revoked
May 15, 2012
Posted by the IRS
February 11, 2013
Reinstated
Effective August 15, 2023

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$40,544$43,985$79,425XML
990-EZDecember 2024$43,365$40,954$82,865XML
990-EZDecember 2023$33,610$39,916$80,455XML

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0658963).

Questions about LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT

What is the EIN of LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT?
The employer identification number (EIN) of LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT is 57-0658963.
Is LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective August 15, 2023.
Are donations to LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT?
The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does LOWER LAKE GREENWOOD FIRE DEPARTMENT AND RESCUE UNIT have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $40,544, expenses of $43,985 and total assets of $79,425 at year end.

Other nonprofits in NINETY SIX

All nonprofits in NINETY SIX · South Carolina · Public safety, disaster preparedness and relief