Civic Intelligence

Frostburg Fire Department No 1 Inc

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.

PO Box 461Frostburg, MD 21532

frostburgfd.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.09x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.88x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$2,400

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

14th percentile

-8.7%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

20%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2013: $5,333,396Liabilities 2013: $534,365Net Assets 2013: $4,799,0312013Assets 2014: $5,958,172Liabilities 2014: $479,499Net Assets 2014: $5,478,6732014Assets 2015: $6,141,577Liabilities 2015: $422,852Net Assets 2015: $5,718,7252015Assets 2016: $5,785,916Liabilities 2016: $237,014Net Assets 2016: $5,548,9022016Assets 2017: $6,056,553Liabilities 2017: $222,192Net Assets 2017: $5,834,3612017Assets 2018: $6,738,793Liabilities 2018: $307,570Net Assets 2018: $6,431,2232018Assets 2019: $6,863,949Liabilities 2019: $192,144Net Assets 2019: $6,671,8052019Assets 2020: $7,259,153Liabilities 2020: $176,407Net Assets 2020: $7,082,7462020Assets 2021: $7,599,856Liabilities 2021: $228,848Net Assets 2021: $7,371,0082021Assets 2022: $7,836,206Liabilities 2022: $197,273Net Assets 2022: $7,638,9332022Assets 2023: $10,445,738Liabilities 2023: $164,751Net Assets 2023: $10,280,9872023Assets 2024: $9,533,648Liabilities 2024: $873,356Net Assets 2024: $8,660,2922024

Highlighted filing

2024

Assets$9,533,648
Liabilities$873,356
Net Assets$8,660,292

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0Revenue 2013: $292,674Expenses 2013: $200,756Net Income 2013: $91,9182013Revenue 2014: $307,224Expenses 2014: $181,482Net Income 2014: $125,7422014Revenue 2015: $394,118Expenses 2015: $227,712Net Income 2015: $166,4062015Revenue 2016: $462,744Expenses 2016: $219,941Net Income 2016: $242,8032016Revenue 2017: $413,522Expenses 2017: $204,473Net Income 2017: $209,0492017Revenue 2018: $431,862Expenses 2018: $157,464Net Income 2018: $274,3982018Revenue 2019: $447,504Expenses 2019: $259,980Net Income 2019: $187,5242019Revenue 2020: $416,040Expenses 2020: $221,682Net Income 2020: $194,3582020Revenue 2021: $395,952Expenses 2021: $217,957Net Income 2021: $177,9952021Revenue 2022: $384,326Expenses 2022: $219,729Net Income 2022: $164,5972022Revenue 2023: $821,708Expenses 2023: $186,079Net Income 2023: $635,6292023Revenue 2024: $989,820Expenses 2024: $344,433Net Income 2024: $645,3872024

Highlighted filing

2024

Revenue$989,820
Expenses$344,433
Net Income$645,387

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 8, 2025
Return Version
2024v5.2
Gross Receipts
$991,160
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$6,171,640-$6,171,640
Buildings$2,614,317-$2,614,317
Other Land Buildings$103,257-$103,257
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Harry W FloorChaplain/CustodianPT$2,400$2,400

Board Members and Trustees

NameTitle
Todd W LogsdonPresident
Bryan H CosnerVice President
Logan G HardenHead Trustee
Kenneth W DeVaultTrustee
Thomas BevanTrustee
Walter W IserTrustee
William H PriceTrustee
Joseph P BrumageFinancial Secretary
William R DavisFire Chief
Todd J LogsdonSecretary
Dayne L LancasterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$926,562
Program Service Revenue
$0
Investment Income
$32,192
Other Revenue
$31,066
All Other Contributions
$11,425
Change in Net Assets
$645,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mail Out$32,706$32,706$6,864$25,842
Total Events$32,706$32,706$6,864$25,842
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Former President & Fire ChiefPurchase of Fire EquipmentNo$1,738

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$164,751$131,246▼ $33,505
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Frostburg Fire Department No 1 Inc
EIN
06-1648620
Phone
3016898444
Address
PO Box 461, Frostburg, MD 21532

Signing Officer

Name
Todd W Logsdon
Title
President
Phone
3016898444
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd W Logsdon
Formed
1878
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
67

Preparer

Firm
Julie M Baker CPA LLC
Address
140 E Main St, Frostburg, MD 21532
Preparer
Julie M Baker CPA
Phone
3016898087
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Each member of the department is a stockholder.

Pt VI, Line 7A

Each member/stockholder had the power to elect members of the governing body.

Pt VI, Line 7B

Certain governance decisions of the organization are subject to approval by members/shareholders.

Pt VI, Line 8B

Committees with authority to act on behalf of the governing body are not required to contemporaneously document meetings.

Pt VI, Line 11B

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.

Pt VI, Line 12C

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.

Pt VI, Line 19

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.

Pt XI

Buildings and Equipment are recorded at Insurance Value.

Pt XI

During year 2024, total Insurance Value of all Buildings and Equipment decreased by $2,266,082

Form 990, Part IX, Line 24E

Recruitment and Rentention 1019. 1019. 0. 0.

Form 990, Part IX, Line 24E

Rescue Equipment Upgrade 1173. 1173. 0. 0.

Form 990, Part IX, Line 24E

Insurance Settlement Claims 710. 710. 0. 0.

Form 990, Part IX, Line 24E

Rodeo Expenses 2451. 2451. 0. 0.

Form 990, Part IX, Line 24E

T Shirt Expenses 825. 825. 0. 0.

Form 990, Part IX, Line 24E

Mail Out Expenses 6864. 0. 0. 6864.

Form 990, Part IX, Line 24E

Prior period 31756. 31756. 0. 0.

Form 990, Part IX, Line 24E

Deceased member fund 4000. 4000. 0. 0.

Form 990, Part IX, Line 24E

Grant Expenses 289. 289. 0. 0.

Form 990, Part IX, Line 24E

Professional Clothing & Gear 31656. 31656. 0. 0.

Form 990, Part IX, Line 24E

Dues/Subscriptions 200. 0. 200. 0.

Form 990, Part IX, Line 24E

Memorial Plaque Plates 390. 390. 0. 0.

Form 990, Part IX, Line 24E

Archives 472. 472. 0. 0.

Form 990, Part IX, Line 24E

New Apparaus Committee Expenses 4669. 4669. 0. 0.

Form 990, Part IX, Line 24E

Sesquicentennial Expenses 3717. 0. 3717. 0.

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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt024419
IRS990/OccupancyGrp/TotalAmt024419
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05045
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt05045
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-2266082
IRS990/OtherExpensesGrp/Desc0Building Maintenance
IRS990/OtherExpensesGrp/Desc1Fireline Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Station Upgrades
IRS990/OtherExpensesGrp/Desc3Uniform Compliance Policy
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt071209
IRS990/OtherExpensesGrp/ProgramServicesAmt154954
IRS990/OtherExpensesGrp/ProgramServicesAmt24721
IRS990/OtherExpensesGrp/ProgramServicesAmt33907
IRS990/OtherExpensesGrp/TotalAmt071209
IRS990/OtherExpensesGrp/TotalAmt154954
IRS990/OtherExpensesGrp/TotalAmt24721
IRS990/OtherExpensesGrp/TotalAmt33907
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900999
IRS990/OtherRevenueMiscGrp/Desc0Insurance Claim Receipts
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt031106
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt031106
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt031106
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt010280987
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt08660292
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Todd W Logsdon
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0419675
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019579
IRS990/PYOtherExpensesAmt0172879
IRS990/PYOtherRevenueAmt0382454
IRS990/PYRevenuesLessExpensesAmt0635629
IRS990/PYSalariesCompEmpBnftPaidAmt013200
IRS990/PYTotalExpensesAmt0186079
IRS990/PYTotalRevenueAmt0821708
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0645387
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-540
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0780891
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0558547
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0893010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0419675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0381728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0391411
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0396820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02482644
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019579
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03269
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04542
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011286
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt038676
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98470
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.97780
IRS990ScheduleA/PublicSupportTotal170Amt02482644
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0893010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0419675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0381728
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0391411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0396820
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02482644
IRS990ScheduleA/TotalSupportAmt02521320
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02614317
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02614317
IRS990ScheduleD/EquipmentGrp/BookValueAmt06171640
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06171640
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0103257
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0103257
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08889214
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06864
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Mail Out
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt032706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt032706
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025842
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06864
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06864
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Ronald W Dugan
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Former President & Fire Chief
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt01738
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Purchase of Fire Equipment
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0109724
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt121522
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Purchase
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Purchase
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0320000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt180000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0William Price
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1William Price
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Vice President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Vice President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Ronald 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/FormAndLineReferenceDesc01
IRS990ScheduleL/TotalBalanceDueAmt0131246
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each member of the department is a stockholder.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member/stockholder had the power to elect members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Certain governance decisions of the organization are subject to approval by members/shareholders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Committees with authority to act on behalf of the governing body are not required to contemporaneously document meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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/ExplanationTxt5Each 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/ExplanationTxt6All 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/ExplanationTxt7Buildings and Equipment are recorded at Insurance Value.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8During year 2024, total Insurance Value of all Buildings and Equipment decreased by $2,266,082
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Recruitment and Rentention 1019. 1019. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Rescue Equipment Upgrade 1173. 1173. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Insurance Settlement Claims 710. 710. 0. 0.

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