Civic Intelligence

Association of Fdsny

EIN 11-2407689 • 501(c)4 • Selkirk, NY

Profile

The association of fire districts of the state of new york, a not-for-profit corporation, works to improve the fiscal responsibility, efficiency and effectiveness of the fire district management through education, training and advocacy for commissioners and other fire district officials in the 57 counties outside of the city of new york.

PO Box 496Selkirk, NY 12158

www.afdsny.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-2.7%

Higher net margin than 26% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$39,333

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

3.8%

Faster asset growth than 48% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

2.2%

Faster revenue growth than 36% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$1,523,687

Up $55,450 (+3.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,523,687

Up $55,450 (+3.8%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin26th percentile

Revenue

Up

$642,746

Up $13,609 (+2.2%) from 2023

Expenses

Up

$660,286

Up $7,915 (+1.2%) from 2023

Net Income

Up

-$17,540

Up $5,694 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,067,952Liabilities 2010: $0Net Assets 2010: $1,067,9522010Assets 2011: $1,045,026Liabilities 2011: $0Net Assets 2011: $1,045,0262011Assets 2012: $907,233Liabilities 2012: $0Net Assets 2012: $907,2332012Assets 2013: $957,728Liabilities 2013: $0Net Assets 2013: $957,7282013Assets 2014: $951,343Liabilities 2014: $33Net Assets 2014: $951,3102014Assets 2015: $898,828Liabilities 2015: $0Net Assets 2015: $898,8282015Assets 2016: $994,825Liabilities 2016: $0Net Assets 2016: $994,8252016Assets 2017: $1,285,515Liabilities 2017: $3,967Net Assets 2017: $1,281,5482017Assets 2018: $1,298,892Liabilities 2018: $0Net Assets 2018: $1,298,8922018Assets 2019: $1,498,778Liabilities 2019: $0Net Assets 2019: $1,498,7782019Assets 2020: $1,410,707Liabilities 2020: $0Net Assets 2020: $1,410,7072020Assets 2021: $1,655,877Liabilities 2021: $0Net Assets 2021: $1,655,8772021Assets 2022: $1,428,586Liabilities 2022: $0Net Assets 2022: $1,428,5862022Assets 2023: $1,468,237Liabilities 2023: $0Net Assets 2023: $1,468,2372023Assets 2024: $1,523,687Liabilities 2024: $0Net Assets 2024: $1,523,6872024

Highlighted filing

2024

Assets$1,523,687
Liabilities$0
Net Assets$1,523,687
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $705,9172010Expenses 2011: $669,7072011Expenses 2012: $776,1982012Revenue 2013: $705,111Expenses 2013: $664,251Net Income 2013: $40,8602013Revenue 2014: $583,723Expenses 2014: $588,628Net Income 2014: -$4,9052014Revenue 2015: $573,813Expenses 2015: $604,968Net Income 2015: -$31,1552015Revenue 2016: $714,857Expenses 2016: $626,247Net Income 2016: $88,6102016Revenue 2017: $799,923Expenses 2017: $530,688Net Income 2017: $269,2352017Revenue 2018: $649,247Expenses 2018: $592,371Net Income 2018: $56,8762018Revenue 2019: $708,851Expenses 2019: $551,490Net Income 2019: $157,3612019Revenue 2020: $280,573Expenses 2020: $403,402Net Income 2020: -$122,8292020Revenue 2021: $811,091Expenses 2021: $551,303Net Income 2021: $259,7882021Revenue 2022: $446,664Expenses 2022: $543,079Net Income 2022: -$96,4152022Revenue 2023: $629,137Expenses 2023: $652,371Net Income 2023: -$23,2342023Revenue 2024: $642,746Expenses 2024: $660,286Net Income 2024: -$17,5402024

Highlighted filing

2024

Revenue$642,746
Expenses$660,286
Net Income-$17,540
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,523,687
Liabilities
$0
Net assets
$1,523,687
Revenue
$642,746
Expenses
$660,286
Net income
-$17,540
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.64$0.66$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.63$0.65$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.00$1.43$0.45$0.54$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.00$1.66$0.81$0.55$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.00$1.41$0.28$0.40$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$0.71$0.55$0.16
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.30$0.00$1.30$0.65$0.59$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.00$1.28$0.80$0.53$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$0.71$0.63$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.00$0.90$0.57$0.60$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.58$0.59$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.71$0.66$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.00$0.91$0.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$0.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$642,746
Mission and Program Overview

Mission

Educational Advancement

The association of fire districts of the state of new york, a not-for-profit corporation, works to improve the fiscal responsibility, efficiency and effectiveness of the fire district management through education, training and advocacy for commissioners and other fire district officials in the 57 counties outside of the city of new york.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,266,686$1,357,004▲ $90,318
Savings and Temporary Cash Investments$151,656$151,716▲ $60
Cash and Non-Interest-Bearing Accounts$49,895$14,967▼ $34,928
Total Assets$1,468,237$1,523,687▲ $55,450
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,468,237$1,523,687▲ $55,450
Total Net Assets Fund Balance$1,468,237$1,523,687▲ $55,450
Total Liabilities and Net Assets / Fund Balance$1,468,237$1,523,687▲ $55,450
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tricia SchieldsSecretary/treasurerPT$39,333$39,333

Board Members and Trustees

NameTitle
Donald CorkeryImmediate Past President
Joseph BadalaPresident
David Denniston1st Vice President
Ralph Raymond2nd Vice President
Adam OchsBoard of Director
Catherine ThompsonBoard of Director
Donald GreeneBoard of Director
George JuneBoard of Director
James McculloughBoard of Director
Jill HollandBoard of Director
John ManziBoard of Director
John QuickBoard of Director
John SteeleBoard of Director
Kenneth BowersBoard of Director
Molly JenkinsBoard of Director
Ralph EspositoBoard of Director
Robert MonkelbaanBoard of Director
Rudy SundermanBoard of Director
Ryan AloBoard of Director
Timothy DevenyBoard of Director
Woody KisselBoard of Director
Revenue and Support

Revenue Composition

Contributions and Grants
$322,295
Program Service Revenue
$303,062
Investment Income
$17,389
Other Revenue
$0
Change in Net Assets
$-17,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$513,645
Salaries, Compensation, and Employee Benefits$140,641
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$149,206$21,777-$170,983
Fees for Services Legal$70,079$23,360-$93,439
Other Salaries and Wages$66,348$24,000-$90,348
Occupancy$53,803$1,500-$55,303
Fees for Services Lobbying$42,564--$42,564
Current Officers, Directors, Trustees, and Key Employees-$39,333-$39,333
Travel$3,793$19,215-$23,008
Fees for Services Accounting-$23,000-$23,000
Insurance-$12,850-$12,850
Payroll Taxes$5,607$5,353-$10,960
Information Technology-$8,979-$8,979
Grants to Domestic Individuals$6,000--$6,000
Other Expenses$119$1,550-$1,669
Total Functional Expenses$468,509$191,777$0$660,286
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The association of fdsny has members.”

Form 990, Part VI, Section A, Line 7A

“Member's elect the officers and board of directors of the association of fdsny.”

Form 990, Part VI, Section A, Line 7B

“Decisions by the governing body are subject to members.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is not approved by the organizations governing body prior to filing. However, it was approved by the board treasurer prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is monitored and enforced on an annual basis.”

Form 990, Part VI, Section B, Line 15B

“The wage and fee committee reviews contracts upon initial employment, and annually for additions or modifications. Recommendations are then made to the full board for approval.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Association of Fdsny
EIN
11-2407689
Phone
8005209594
Address
PO BOX 496, SELKIRK, NY 12158

Signing Officer

Name
Kevin Frank
Title
Secretary-treasurer
Phone
8005209594
Signed
2025-10-23

Organization Details

Principal Officer
Kevin Frank
Formed
1946
Legal Domicile
Ny
Voting Board Members
758
Independent Board Members
758
Employees
3
Volunteers
758

Preparer

Firm
Bryans & Gramuglia Cpas LLC
Address
1 PINE WEST PLAZA SUITE 107, ALBANY, NY 12205
Preparer
Robert Gramuglia
Phone
5184528055
Supplemental Narrative

Additional Explanations

Part XII - Line 2C

“The process has not changed since the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The financial accounting standards board (fasb) has issued fasb asc 740-10 which requires entities to disclose in their financial statements the nature of any uncertainty in their tax position. For tax-exempt entities, their tax-exempt status itself is deemed to be an uncertainty, since events could occur to jeopardize their tax-exempt status. However, the organization has no knowledge of events or circumstances that would jeopardize its tax exempt status. The organization implemented fasb asc 740-10 and its current accounting policy for evaluating uncertain tax positions is in accordance with generally accepted accounting principles. The organization has not recognized any benefits from uncertain tax positions in 2024 and believes it has no uncertain tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within 12 months of the statement of financial position date. The organization evaluated its tax position and concluded that all of the positions taken by the organization would more likely than not be sustained upon examination, based on technical merits. The information returns of the organization for the years ended december 31, 2021, 2022, and 2023 are subject to examination by tax authorities, generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 468 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/TitleTxt0IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD OF DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD OF DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt0758
IRS990/GrantAmt06000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt06000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt06000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0642746
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt0758
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt08979
IRS990/InformationTechnologyGrp/TotalAmt08979
IRS990/InsuranceGrp/ManagementAndGeneralAmt012850
IRS990/InsuranceGrp/TotalAmt012850
IRS990/InvestmentIncomeGrp/ExclusionAmt017389
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017389
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01266686
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01357004
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0322295
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ASSOCIATION OF FIRE DISTRICTS OF THE STATE OF NEW YORK, A NOT-FOR-PROFIT CORPORATION, WORKS TO IMPROVE THE FISCAL RESPONSIBILITY, EFFICIENCY AND EFFECTIVENESS OF THE FIRE DISTRICT MANAGEMENT THROUGH EDUCATION, TRAINING AND ADVOCACY FOR COMMISSIONERS AND OTHER FIRE DISTRICT OFFICIALS IN THE 57 COUNTIES OUTSIDE OF THE CITY OF NEW YORK.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01468237
IRS990/NetAssetsOrFundBalancesEOYAmt01523687
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt072990
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01468237
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01523687
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01500
IRS990/OccupancyGrp/ProgramServicesAmt053803
IRS990/OccupancyGrp/TotalAmt055303
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL EXPENSE
IRS990/OtherExpensesGrp/Desc1GIFTS AND RECOGNITION
IRS990/OtherExpensesGrp/Desc2UNIFORMS AND APPAREL
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06680
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14180
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21550
IRS990/OtherExpensesGrp/ProgramServicesAmt070990
IRS990/OtherExpensesGrp/ProgramServicesAmt1119
IRS990/OtherExpensesGrp/TotalAmt070990
IRS990/OtherExpensesGrp/TotalAmt16680
IRS990/OtherExpensesGrp/TotalAmt24180
IRS990/OtherExpensesGrp/TotalAmt31669
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt066348
IRS990/OtherSalariesAndWagesGrp/TotalAmt090348
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05353
IRS990/PayrollTaxesGrp/ProgramServicesAmt05607
IRS990/PayrollTaxesGrp/TotalAmt010960
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEVIN FRANK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EVENT INCOME
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0193162
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1109585
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0193162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1109585
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2315
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0290005
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04500
IRS990/PYInvestmentIncomeAmt037559
IRS990/PYOtherExpensesAmt0510455
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0301573
IRS990/PYRevenuesLessExpensesAmt0-23234
IRS990/PYSalariesCompEmpBnftPaidAmt0137416
IRS990/PYTotalExpensesAmt0652371
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0629137
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-17540
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0303062
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0151656
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0151716
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) HAS ISSUED FASB ASC 740-10 WHICH REQUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTY IN THEIR TAX POSITION. FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. HOWEVER, THE ORGANIZATION HAS NO KNOWLEDGE OF EVENTS OR CIRCUMSTANCES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. THE ORGANIZATION IMPLEMENTED FASB ASC 740-10 AND ITS CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2024 AND BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENT OF FINANCIAL POSITION DATE. THE ORGANIZATION EVALUATED ITS TAX POSITION AND CONCLUDED THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION, BASED ON TECHNICAL MERITS. THE INFORMATION RETURNS OF THE ORGANIZATION FOR THE YEARS ENDED DECEMBER 31, 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FOUR (4) AWARDS WILL BE GIVEN EACH YEAR. ONE AWARD IN EACH QUADRANT OF THE STATE. APPLICATIONS WILL BE EVALUATED BY THE SCHOLARSHIP COMMITTEE OF THE ASSOCIATION OF FIRE DISTRICTS OF THE STATE OF NEW YORK. ACADEMIC ACHIEVEMENT AND COMMUNITY SERVICE WILL BE CONSIDERED IN THE SELECTION PROCESS. AWARDS WILL BE MADE DIRECTLY TO THE WINNING RECIPIENT (S) UPON PROOF OF REGISTRATION TO A TWO OR FOUR YEAR ACCREDITED INSTITUTION OF HIGHER EDUCATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION OF FDSNY HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBER'S ELECT THE OFFICERS AND BOARD OF DIRECTORS OF THE ASSOCIATION OF FDSNY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS BY THE GOVERNING BODY ARE SUBJECT TO MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS NOT APPROVED BY THE ORGANIZATIONS GOVERNING BODY PRIOR TO FILING. HOWEVER, IT WAS APPROVED BY THE BOARD TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WAGE AND FEE COMMITTEE REVIEWS CONTRACTS UPON INITIAL EMPLOYMENT, AND ANNUALLY FOR ADDITIONS OR MODIFICATIONS. RECOMMENDATIONS ARE THEN MADE TO THE FULL BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART XII - LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01468237
IRS990/TotalAssetsEOYAmt01523687
IRS990/TotalAssetsGrp/BOYAmt01468237
IRS990/TotalAssetsGrp/EOYAmt01523687

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