Civic Intelligence

Ocean Pines Volunteer Fire Department

EIN 23-7405884 • 501(c)3 • Ocean Pines, MD

Profile

Provide fire fighting and emergency medical services to residents of ocean pines, worcester county, maryland.

911 Ocean ParkwayOcean Pines, MD 21811

www.opvfd.com

Siviq Scores

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

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.07x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

65th percentile

9.4%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

8.3%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$7,404,478

Up $634,417 (+9.4%) from 2024

Liabilities

Up

$249,179

Up $7,619 (+3.2%) from 2024

Net Assets

Up

$7,155,299

Up $626,798 (+9.6%) from 2024

Revenue

Up

$3,487,797

Up $267,528 (+8.3%) from 2024

Expenses

Up

$3,018,276

Up $203,862 (+7.2%) from 2024

Net Income

Up

$469,521

Up $63,666 (+16%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $5,562,999Liabilities 2012: $646,713Net Assets 2012: $4,916,2862012Assets 2013: $5,940,007Liabilities 2013: $658,469Net Assets 2013: $5,281,5382013Assets 2014: $5,758,234Liabilities 2014: $607,842Net Assets 2014: $5,150,3922014Assets 2015: $5,557,930Liabilities 2015: $557,988Net Assets 2015: $4,999,9422015Assets 2016: $5,507,955Liabilities 2016: $413,208Net Assets 2016: $5,094,7472016Assets 2017: $5,531,693Liabilities 2017: $388,708Net Assets 2017: $5,142,9852017Assets 2018: $5,244,152Liabilities 2018: $192,342Net Assets 2018: $5,051,8102018Assets 2019: $4,981,563Liabilities 2019: $147,693Net Assets 2019: $4,833,8702019Assets 2020: $4,867,090Liabilities 2020: $196,216Net Assets 2020: $4,670,8742020Assets 2021: $4,773,430Liabilities 2021: $165,500Net Assets 2021: $4,607,9302021Assets 2022: $4,834,860Liabilities 2022: $198,819Net Assets 2022: $4,636,0412022Assets 2023: $6,408,835Liabilities 2023: $300,530Net Assets 2023: $6,108,3052023Assets 2024: $6,770,061Liabilities 2024: $241,560Net Assets 2024: $6,528,5012024Assets 2025: $7,404,478Liabilities 2025: $249,179Net Assets 2025: $7,155,2992025

Highlighted filing

2025

Assets$7,404,478
Liabilities$249,179
Net Assets$7,155,299

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,347,3962012Expenses 2013: $1,490,7202013Revenue 2014: $1,502,925Expenses 2014: $1,628,313Net Income 2014: -$125,3882014Revenue 2015: $1,560,666Expenses 2015: $1,713,303Net Income 2015: -$152,6372015Revenue 2016: $1,852,135Expenses 2016: $1,756,815Net Income 2016: $95,3202016Revenue 2017: $1,877,002Expenses 2017: $1,828,031Net Income 2017: $48,9712017Revenue 2018: $1,924,934Expenses 2018: $2,014,594Net Income 2018: -$89,6602018Revenue 2019: $2,067,650Expenses 2019: $2,155,742Net Income 2019: -$88,0922019Revenue 2020: $2,128,792Expenses 2020: $2,291,942Net Income 2020: -$163,1502020Revenue 2021: $2,224,666Expenses 2021: $2,290,457Net Income 2021: -$65,7912021Revenue 2022: $2,381,916Expenses 2022: $2,344,447Net Income 2022: $37,4692022Revenue 2023: $4,217,195Expenses 2023: $2,736,349Net Income 2023: $1,480,8462023Revenue 2024: $3,220,269Expenses 2024: $2,814,414Net Income 2024: $405,8552024Revenue 2025: $3,487,797Expenses 2025: $3,018,276Net Income 2025: $469,5212025

Highlighted filing

2025

Revenue$3,487,797
Expenses$3,018,276
Net Income$469,521

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.40$0.25$7.16$3.49$3.02$0.47
2024Detailed filing. Detailed filing data is available for this year.$6.77$0.24$6.53$3.22$2.81$0.41
2023Detailed filing. Detailed filing data is available for this year.$6.41$0.30$6.11$4.22$2.74$1.48
2022Detailed filing. Detailed filing data is available for this year.$4.83$0.20$4.64$2.38$2.34$0.04
2021Detailed filing. Detailed filing data is available for this year.$4.77$0.17$4.61$2.22$2.29$0.07
2020Detailed filing. Detailed filing data is available for this year.$4.87$0.20$4.67$2.13$2.29$0.16
2019Detailed filing. Detailed filing data is available for this year.$4.98$0.15$4.83$2.07$2.16$0.09
2018Detailed filing. Detailed filing data is available for this year.$5.24$0.19$5.05$1.92$2.01$0.09
2017Detailed filing. Detailed filing data is available for this year.$5.53$0.39$5.14$1.88$1.83$0.05
2016Detailed filing. Detailed filing data is available for this year.$5.51$0.41$5.09$1.85$1.76$0.10
2015Detailed filing. Detailed filing data is available for this year.$5.56$0.56$5.00$1.56$1.71$0.15
2014Detailed filing. Detailed filing data is available for this year.$5.76$0.61$5.15$1.50$1.63$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.94$0.66$5.28$1.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.56$0.65$4.92$1.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jun 24, 2025
Return Version
2024v5.2
Gross Receipts
$3,594,294
Mission and Program Overview

Mission

Provide fire fighting and emergency medical services to residents of ocean pines, worcester county, maryland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,608,436$5,059,758▲ $1,451,322
Land, Buildings, and Equipment, Net$1,798,598$1,681,907▼ $116,691
Investments Other Securities$904,677--
Cash and Non-Interest-Bearing Accounts$314,940$567,820▲ $252,880
Accounts Receivable$130,373$94,502▼ $35,871
Prepaid Expenses and Deferred Charges$8,197$491▼ $7,706
Total Assets$6,770,061$7,404,478▲ $634,417
Other Assets Total$4,840$0▼ $4,840
Liabilities
Accounts Payable and Accrued Expenses$234,260$246,879▲ $12,619
Deferred Revenue$7,300$2,300▼ $5,000
Total Liabilities$241,560$249,179▲ $7,619
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,558,715$4,962,360▲ $403,645
Net Assets With Donor Restrictions$1,969,786$2,192,939▲ $223,153
Total Net Assets Fund Balance$6,528,501$7,155,299▲ $626,798
Total Liabilities and Net Assets / Fund Balance$6,770,061$7,404,478▲ $634,417

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$795,043$3,267,950$4,062,993
Buildings$817,683$905,637$1,723,320
Other Land Buildings$54,181-$54,181
Land$15,000-$15,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe EnstePresident
David Van GasbeckVice President
Bill BircknerDirector
Rob EicherDirector
Steve ReadyDirector
Steve GrunewaldAssistant Chief
William RathelAssistant Chief
Joey WidgeonCheif
Steve GianniniLieutenant
Revenue and Support

Revenue Composition

Contributions and Grants
$2,368,248
Program Service Revenue
$807,985
Investment Income
$149,222
Other Revenue
$162,342
All Other Contributions
$1,148,447
Change in Net Assets
$469,521

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,474,505
Revenue Not Reported on Financial Statements
$13,292
Revenue Not Reported on Form 990
$14,595
Total Revenue per Audited Statements
$3,489,100
Total Revenue per Form 990
$3,487,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,149,662
Other Expenses$868,614
Total Fundraising Expense$12,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,643,761--$1,643,761
Other Employee Benefits$235,245$29,879-$265,124
Depreciation Depletion$160,356$41,958-$202,314
All Other Expenses$181,336$6,506-$187,842
Payroll Taxes$121,267--$121,267
Pension Plan Contributions$119,510--$119,510
Occupancy$48,325$12,081-$60,406
Insurance$48,063$12,016-$60,079
Other Expenses$46,817--$46,817
Office Expenses$14,311$2,683$12,295$29,289
Fees for Services Accounting-$12,361-$12,361
Advertising-$4,865-$4,865
Total Functional Expenses$2,883,632$122,349$12,295$3,018,276

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,018,276
Total Expenses per Audited Statements$3,018,276
Total Expenses per Form 990$3,018,276
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$268,839
Fundraising Direct Expenses$106,497
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle & Bingo$268,839$268,839$106,497$162,342
Total Events$268,839$268,839$106,497$162,342
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
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

Governance Explanations

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

The organization has the following directors: president, treasurer, secretary, vice president, chief and assistant chief.

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

The officers of the organization are elected to their positions by the general membership during yearly elections.

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

The president and vice president review the tax return prior to filing.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public. These documents are only filed with the organizations that provide funds to opvfd and require such documents.

Filing and Contact Details

Filer

Filer Name
Ocean Pines Volunteer Fire Department
EIN
23-7405884
Phone
4106418272
Address
911 OCEAN PARKWAY, OCEAN PINES, MD 21811

Signing Officer

Name
Joe Enste
Title
President
Phone
4106418272
Signed
2025-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Enste
Formed
1973
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
34
Volunteers
50

Preparer

Firm
Pks & Company Pa
Address
1801 SWEETBAY DRIVE, SALISBURY, MD 21804
Preparer
John M Stern CPA
Phone
4105465600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Bad debt recovery 11,271.

Financial Statement Notes

PART X, LINE 2:

Part x, line 2: effective january 1, 2009, the fire department implemented the accounting guidance for uncertainty in income taxes using the provisions of the investment topic of the financial accounting standards boards accounting standards codification. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. Such tax positions initially and subsequently need to be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The fire department believes that it has appropriate support for the income tax positions taken and to be taken on its tax returns for all open tax years after 2005 based on an assessment of many factors including experience and interpretations of tax laws applied to the facts of each matter, except as noted below. The fire department does not report ambulance income as unrelated business income. The fire department has a potential income tax exposure if the federal government were to require the fire department to report this income as unrelated business income. Based on the previous year's ambulance income, the fire department determined that there is no potential tax liability and accordingly no liability been reported.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Bad debt recovery 11,272.

Raw XML AppendixShowing 400 of 451 raw XML fields

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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE FIRE FIGHTING AND EMERGENCY MEDICAL SERVICES TO RESIDENTS OF OCEAN PINES, WORCESTER COUNTY, MARYLAND.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06528501
IRS990/NetAssetsOrFundBalancesEOYAmt07155299
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt010000
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt010000
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0162342
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0162342
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt03324
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04558715
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04962360
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt012081
IRS990/OccupancyGrp/ProgramServicesAmt048325
IRS990/OccupancyGrp/TotalAmt060406
IRS990/OfficeExpensesGrp/FundraisingAmt012295
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02683
IRS990/OfficeExpensesGrp/ProgramServicesAmt014311
IRS990/OfficeExpensesGrp/TotalAmt029289
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04840
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt011271
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029879
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0235245
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0265124
IRS990/OtherExpensesGrp/Desc0APPARATUS MAINTENANCE
IRS990/OtherExpensesGrp/Desc1EMS BILLING
IRS990/OtherExpensesGrp/Desc2OTHER MEMBER BENEFITS
IRS990/OtherExpensesGrp/Desc3MEDICAL SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0144454
IRS990/OtherExpensesGrp/ProgramServicesAmt160573
IRS990/OtherExpensesGrp/ProgramServicesAmt259614
IRS990/OtherExpensesGrp/ProgramServicesAmt346817
IRS990/OtherExpensesGrp/TotalAmt0144454
IRS990/OtherExpensesGrp/TotalAmt160573
IRS990/OtherExpensesGrp/TotalAmt259614
IRS990/OtherExpensesGrp/TotalAmt346817
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01643761
IRS990/OtherSalariesAndWagesGrp/TotalAmt01643761
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0121267
IRS990/PayrollTaxesGrp/TotalAmt0121267
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0119510
IRS990/PensionPlanContributionsGrp/TotalAmt0119510
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08197
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0491
IRS990/PrincipalOfficerNm0JOE ENSTE
IRS990/PriorPeriodAdjustmentsAmt0155974
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621910
IRS990/ProgramServiceRevenueGrp/Desc0AMBULANCE SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0807985
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0807985
IRS990/ProgSrvcAccomActy2Grp/Desc0EMERGENCY MEDICAL SERVICES OVER 2,000 AMBULANCE RUNS PER YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02386194
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0807985
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02281789
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0126846
IRS990/PYOtherExpensesAmt0857123
IRS990/PYOtherRevenueAmt039928
IRS990/PYProgramServiceRevenueAmt0771706
IRS990/PYRevenuesLessExpensesAmt0405855
IRS990/PYSalariesCompEmpBnftPaidAmt01957291
IRS990/PYTotalExpensesAmt02814414
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03220269
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0469521
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03608436
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05059758
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02368248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02281789
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03521455
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01799430
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01756914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011727836
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0139222
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0126840
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt032950
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012419
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011014
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0322445
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0655978
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97320
IRS990ScheduleA/PublicSupportPY170Pct00.98290
IRS990ScheduleA/PublicSupportTotal170Amt011727836
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02368248
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02281789
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03521455
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01799430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01756914
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011727836
IRS990ScheduleA/TotalSupportAmt012050281
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0817683
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0905637
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01723320
IRS990ScheduleD/EquipmentGrp/BookValueAmt0795043
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03267950
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04062993
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03018276
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncldAmt013292
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03323
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt054181
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054181
IRS990ScheduleD/OtherRevenueAmt011272
IRS990ScheduleD/RevenueNotReportedAmt014595
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt013292
IRS990ScheduleD/RevenueSubtotalAmt03474505
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X, LINE 2: EFFECTIVE JANUARY 1, 2009, THE FIRE DEPARTMENT IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF THE INVESTMENT TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARDS ACCOUNTING STANDARDS CODIFICATION. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS INITIALLY AND SUBSEQUENTLY NEED TO BE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. THE FIRE DEPARTMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE INCOME TAX POSITIONS TAKEN AND TO BE TAKEN ON ITS TAX RETURNS FOR ALL OPEN TAX YEARS AFTER 2005 BASED ON AN ASSESSMENT OF MANY FACTORS INCLUDING EXPERIENCE AND INTERPRETATIONS OF TAX LAWS APPLIED TO THE FACTS OF EACH MATTER, EXCEPT AS NOTED BELOW. THE FIRE DEPARTMENT DOES NOT REPORT AMBULANCE INCOME AS UNRELATED BUSINESS INCOME. THE FIRE DEPARTMENT HAS A POTENTIAL INCOME TAX EXPOSURE IF THE FEDERAL GOVERNMENT WERE TO REQUIRE THE FIRE DEPARTMENT TO REPORT THIS INCOME AS UNRELATED BUSINESS INCOME. BASED ON THE PREVIOUS YEAR'S AMBULANCE INCOME, THE FIRE DEPARTMENT DETERMINED THAT THERE IS NO POTENTIAL TAX LIABILITY AND ACCORDINGLY NO LIABILITY BEEN REPORTED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BAD DEBT RECOVERY 11,272.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01681907
IRS990ScheduleD/TotalExpensesPerForm990Amt03018276
IRS990ScheduleD/TotalRevenuePerForm990Amt03487797
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03489100
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03018276
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0106497
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE & BINGO
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0268839
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0268839
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0268839
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0268839
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0162342
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0106497
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0106497
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THE FOLLOWING DIRECTORS: PRESIDENT, TREASURER, SECRETARY, VICE PRESIDENT, CHIEF AND ASSISTANT CHIEF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS OF THE ORGANIZATION ARE ELECTED TO THEIR POSITIONS BY THE GENERAL MEMBERSHIP DURING YEARLY ELECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT AND VICE PRESIDENT REVIEW THE TAX RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THESE DOCUMENTS ARE ONLY FILED WITH THE ORGANIZATIONS THAT PROVIDE FUNDS TO OPVFD AND REQUIRE SUCH DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BAD DEBT RECOVERY 11,271.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06770061
IRS990/TotalAssetsEOYAmt07404478
IRS990/TotalAssetsGrp/BOYAmt06770061
IRS990/TotalAssetsGrp/EOYAmt07404478
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02368248
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012295
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122349
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02883632
IRS990/TotalFunctionalExpensesGrp/TotalAmt03018276
IRS990/TotalGrossUBIAmt010000
IRS990/TotalLiabilitiesBOYAmt0241560
IRS990/TotalLiabilitiesEOYAmt0249179
IRS990/TotalLiabilitiesGrp/BOYAmt0241560
IRS990/TotalLiabilitiesGrp/EOYAmt0249179
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06528501
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07155299
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02883632

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