Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
EIN 06-1648620 • 501(c)3 • Frostburg, MD
Profile
To provide fire suppression and emergency services to approximately 19,500 people, including the residents of the city of Frostburg, Maryland, the students attending Frostburg State University and residents of several surrounding communities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 0.2% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Down$9,533,648
Down $912,090 (-8.7%) from 2023
Liabilities
Up$873,356
Up $708,605 (+430%) from 2023
Net Assets
Down$8,660,292
Down $1,620,695 (-16%) from 2023
Revenue
Up$989,820
Up $168,112 (+20%) from 2023
Expenses
Up$344,433
Up $158,354 (+85%) from 2023
Net Income
Up$645,387
Up $9,758 (+1.5%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide fire suppression and emergency services to approximately 19,500 people, including the residents of the city of Frostburg, Maryland, the students attending Frostburg State University and residents of several surrounding communities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $9,534,940 | $8,889,214 | ▼ $645,726 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $10,280,987 | $8,660,292 | ▼ $1,620,695 |
| Savings and Temporary Cash Investments | $780,891 | $558,547 | ▼ $222,344 |
| Loans From Officers Directors | $164,751 | $131,246 | ▼ $33,505 |
| Cash and Non-Interest-Bearing Accounts | $129,907 | $85,887 | ▼ $44,020 |
| Total Assets | $10,445,738 | $9,533,648 | ▼ $912,090 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $742,110 | - |
| Total Liabilities | $164,751 | $873,356 | ▲ $708,605 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $10,280,987 | $8,660,292 | ▼ $1,620,695 |
| Total Liabilities and Net Assets / Fund Balance | $10,445,738 | $9,533,648 | ▼ $912,090 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $6,171,640 | - | $6,171,640 |
| Buildings | $2,614,317 | - | $2,614,317 |
| Other Land Buildings | $103,257 | - | $103,257 |
| Land | $0 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Harry W Floor | Chaplain/Custodian | PT | $2,400 | $2,400 |
| Name | Title |
|---|---|
| Todd W Logsdon | President |
| Bryan H Cosner | Vice President |
| Logan G Harden | Head Trustee |
| Kenneth W DeVault | Trustee |
| Thomas Bevan | Trustee |
| Walter W Iser | Trustee |
| William H Price | Trustee |
| Joseph P Brumage | Financial Secretary |
| William R Davis | Fire Chief |
| Todd J Logsdon | Secretary |
| Dayne L Lancaster | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $329,287 |
| Salaries, Compensation, and Employee Benefits | $15,146 |
| Total Fundraising Expense | $6,864 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $79,410 | $3,917 | $6,864 | $90,191 |
| Insurance | $29,763 | $0 | $0 | $29,763 |
| Occupancy | $24,419 | $0 | $0 | $24,419 |
| Information Technology | $20,481 | $0 | $0 | $20,481 |
| Current Officers, Directors, Trustees, and Key Employees | $0 | $15,146 | $0 | $15,146 |
| Interest | $14,515 | $0 | $0 | $14,515 |
| Advertising | $0 | $9,357 | $0 | $9,357 |
| Office Expenses | $0 | $5,045 | $0 | $5,045 |
| Other Expenses | $3,907 | $0 | $0 | $3,907 |
| Fees for Services Accounting | $0 | $725 | $0 | $725 |
| Total Functional Expenses | $303,379 | $34,190 | $6,864 | $344,433 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Mail Out | $32,706 | $32,706 | $6,864 | $25,842 |
| Total Events | $32,706 | $32,706 | $6,864 | $25,842 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Former President & Fire Chief | Purchase of Fire Equipment | No | $1,738 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $164,751 | $131,246 | ▼ $33,505 |
“Each member of the department is a stockholder.”
“Each member/stockholder had the power to elect members of the governing body.”
“Certain governance decisions of the organization are subject to approval by members/shareholders.”
“Committees with authority to act on behalf of the governing body are not required to contemporaneously document meetings.”
“The form 990 is reviewed by the President and Treasurer prior to filing. All members do not receive a copy of Form 990, but a copy is made available at our central office for review by members prior to filing.”
“Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person has received a copy of the Conflicts of Interest Policy, has read and understands the policy, and has agreed to comply with the policy. Also, any interrelationships between the above-mentioned key people and others that could develop into a conflict of interest are periodically monitored.”
“All governing documents, conflict of interest policy, and Forms 1023 and 990 are kept at the central office and are made available for public inspection by appointment.”
“Buildings and Equipment are recorded at Insurance Value.”
“During year 2024, total Insurance Value of all Buildings and Equipment decreased by $2,266,082”
“Recruitment and Rentention 1019. 1019. 0. 0.”
“Rescue Equipment Upgrade 1173. 1173. 0. 0.”
“Insurance Settlement Claims 710. 710. 0. 0.”
“Rodeo Expenses 2451. 2451. 0. 0.”
“T Shirt Expenses 825. 825. 0. 0.”
“Mail Out Expenses 6864. 0. 0. 6864.”
“Prior period 31756. 31756. 0. 0.”
“Deceased member fund 4000. 4000. 0. 0.”
“Grant Expenses 289. 289. 0. 0.”
“Professional Clothing & Gear 31656. 31656. 0. 0.”
“Dues/Subscriptions 200. 0. 200. 0.”
“Memorial Plaque Plates 390. 390. 0. 0.”
“Archives 472. 472. 0. 0.”
“New Apparaus Committee Expenses 4669. 4669. 0. 0.”
“Sesquicentennial Expenses 3717. 0. 3717. 0.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To provide fire suppression and emergency services to approximately 19,500 people, including the residents of the city of Frostburg, Maryland, the students attending Frostburg State University and residents of several surrounding communities. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 9357 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 9357 |
| IRS990/AllOtherContributionsAmt | 0 | 11425 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 6864 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3917 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 79410 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 90191 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Gary E Tummino |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2407279833 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 75 S Water Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Frostburg |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21532 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 129907 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 85887 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 15146 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 15146 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 33552 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 926562 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 32192 |
| IRS990/CYOtherExpensesAmt | 0 | 329287 |
| IRS990/CYOtherRevenueAmt | 0 | 31066 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 645387 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 15146 |
| IRS990/CYTotalExpensesAmt | 0 | 344433 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 6864 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 989820 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Provided fire protection services for the city of Frostburg and surrounding communities. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 303379 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 725 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 725 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Todd W Logsdon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Bryan H Cosner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Dayne L Lancaster |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Joseph P Brumage |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | William R Davis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Thomas Bevan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Logan G Harden |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Walter W Iser |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | William H Price |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Kenneth W DeVault |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Harry W Floor |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Todd J Logsdon |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 2400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Financial Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Fire Chief |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Head Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Chaplain/Custodian |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1878 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 33552 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 881585 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 991160 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 800 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 500 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 20481 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 20481 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 29763 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 29763 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 14515 |
| IRS990/InterestGrp/TotalAmt | 0 | 14515 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 32192 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 9534940 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8889214 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8889214 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 1340 |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 164751 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 131246 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To provide fire suppression and emergency services to approximately 19,500 people, including the residents of the city of Frostburg, Maryland, the students attending Frostburg State University and residents of several surrounding communities. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 742110 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 10280987 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8660292 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 500 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 500 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -540 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -540 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 24419 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 24419 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5045 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5045 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -2266082 |
| IRS990/OtherExpensesGrp/Desc | 0 | Building Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Fireline Repairs & Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Station Upgrades |
| IRS990/OtherExpensesGrp/Desc | 3 | Uniform Compliance Policy |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 71209 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 54954 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4721 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3907 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 71209 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 54954 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4721 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3907 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900999 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Insurance Claim Receipts |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 31106 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 31106 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 31106 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 10280987 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 8660292 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Todd W Logsdon |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 419675 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 19579 |
| IRS990/PYOtherExpensesAmt | 0 | 172879 |
| IRS990/PYOtherRevenueAmt | 0 | 382454 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 635629 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 13200 |
| IRS990/PYTotalExpensesAmt | 0 | 186079 |
| IRS990/PYTotalRevenueAmt | 0 | 821708 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 645387 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -540 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 780891 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 558547 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 893010 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 419675 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 381728 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 391411 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 396820 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2482644 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 19579 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3269 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4542 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11286 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 38676 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98470 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.97780 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2482644 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 893010 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 419675 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 381728 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 391411 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 396820 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2482644 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2521320 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2614317 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2614317 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 6171640 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 6171640 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 103257 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 103257 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 8889214 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 6864 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Mail Out |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 32706 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 32706 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 32706 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 32706 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 25842 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 6864 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 6864 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | Ronald W Dugan |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Former President & Fire Chief |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 1738 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Purchase of Fire Equipment |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 109724 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 21522 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | Purchase |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | Purchase |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 320000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 1 | 80000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | William Price |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | William Price |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Vice President |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | Vice President |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | true |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | Ronald W. Dugan, owner of Fire Chaser Fire Equipment, was not an officer in 2024. However, he has been President, Vice President, and Fire Chief over the past 10 years. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 131246 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Each member of the department is a stockholder. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Each member/stockholder had the power to elect members of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Certain governance decisions of the organization are subject to approval by members/shareholders. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Committees with authority to act on behalf of the governing body are not required to contemporaneously document meetings. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The form 990 is reviewed by the President and Treasurer prior to filing. All members do not receive a copy of Form 990, but a copy is made available at our central office for review by members prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person has received a copy of the Conflicts of Interest Policy, has read and understands the policy, and has agreed to comply with the policy. Also, any interrelationships between the above-mentioned key people and others that could develop into a conflict of interest are periodically monitored. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | All governing documents, conflict of interest policy, and Forms 1023 and 990 are kept at the central office and are made available for public inspection by appointment. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Buildings and Equipment are recorded at Insurance Value. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | During year 2024, total Insurance Value of all Buildings and Equipment decreased by $2,266,082 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Recruitment and Rentention 1019. 1019. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Rescue Equipment Upgrade 1173. 1173. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Insurance Settlement Claims 710. 710. 0. 0. |
No mirrored PDF or thumbnail assets are attached yet.