Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
990 • Fiscal year 2020 • EIN 52-1060362
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Down$1,936,216
Down $66,086 (-3.3%) from 2019
Net Assets
Up$1,142,626
Up $64,492 (+6.0%) from 2019
Liabilities
Down$793,590
Down $130,578 (-14%) from 2019
Revenue
Up$473,419
Up $1,426 (+0.3%) from 2019
Expenses
Up$408,927
Up $25,871 (+6.8%) from 2019
Net Income
Down$64,492
Down $24,445 (-27%) from 2019
The mission of this department shall be to encourage fire prevention and education, to provide fire protection, and to prevent the loss of life and property by fire within our district and through mutual aid to adjacent territories.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,541,003 | $1,528,479 | ▼ $12,524 |
| Savings and Temporary Cash Investments | $334,707 | $275,014 | ▼ $59,693 |
| Cash and Non-Interest-Bearing Accounts | $108,588 | $113,249 | ▲ $4,661 |
| Prepaid Expenses and Deferred Charges | $15,832 | $18,166 | ▲ $2,334 |
| Pledges and Grants Receivable | $2,172 | $1,308 | ▼ $864 |
| Total Assets | $2,002,302 | $1,936,216 | ▼ $66,086 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $518,329 | $472,021 | ▼ $46,308 |
| Tax Exempt Bond Liabilities | $383,267 | $289,952 | ▼ $93,315 |
| Accounts Payable and Accrued Expenses | $22,572 | $31,617 | ▲ $9,045 |
| Total Liabilities | $924,168 | $793,590 | ▼ $130,578 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,054,912 | $1,119,404 | ▲ $64,492 |
| Net Assets With Donor Restrictions | $23,222 | $23,222 | → $0 |
| Total Net Assets Fund Balance | $1,078,134 | $1,142,626 | ▲ $64,492 |
| Total Liabilities and Net Assets / Fund Balance | $2,002,302 | $1,936,216 | ▼ $66,086 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $411,056 | $2,538,526 | $2,949,582 |
| Buildings | $1,063,994 | $429,063 | $1,493,057 |
| Other Land Buildings | $45,412 | $53,578 | $98,990 |
| Land | $8,017 | - | $8,017 |
| Name | Title |
|---|---|
| J D Nelson | President |
| M R Huseman | Vice President |
| J Phetteplace | Chaplain |
| J a Nelson | Fire Chief |
| G Hayden Iv | Member at Large |
| R Oliver Jr | Member at Large |
| L a Hammett | Secretary |
| M C Pettit | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $408,927 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $144,509 | - | - | $144,509 |
| Occupancy | $55,659 | - | - | $55,659 |
| Insurance | $45,572 | - | - | $45,572 |
| Fees for Services Accounting | - | $18,620 | - | $18,620 |
| All Other Expenses | $10,994 | $6,758 | - | $17,752 |
| Interest | $12,087 | - | - | $12,087 |
| Office Expenses | $11,347 | - | - | $11,347 |
| Other Expenses | $7,222 | $13,020 | - | $7,222 |
| Conferences and Meetings | $4,532 | - | - | $4,532 |
| Information Technology | $234 | - | - | $234 |
| Total Functional Expenses | $370,529 | $38,398 | $0 | $408,927 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $546,908 |
| Expenses per Audited Statements | $408,927 |
| Total Expenses per Form 990 | $408,927 |
| Expenses Not Reported on Form 990 | $137,981 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $10,930 |
| Fundraising Gross Income | $10,339 |
| Fundraising Direct Expenses | $5,815 |
| Gaming Direct Expenses | $922 |
| Professional Fundraising Fees | $0 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| B | Seventh District Vfd Inc | 2013-10-28 | $570,000 | PURCHASE PUMPER |
| A | Seventh District Vfd Inc | 2011-05-18 | $310,000 | PURCHASE FIRE TRUCK |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| B | $570,000 | - | $317,366 | - |
| A | $310,000 | $253 | $272,682 | - |
“Related party information among officers j.d. Nelson, president,and j.a. Nelson, fire chief, have a family relationship”
“The department consists of six types of membership: probationary, junior, active, honorary, lifetime, and auxiliary. The firefighting components of the department shall be limited to probationary, junior, active, and lifetime members. Probationary members are persons of good moral character and standing who shall be at least sixteen years of age and reside in st. Mary's county and not belong to another volunteer fire company in the county. Junior members are persons between sixteen and eighteen years of age and must reside in st. Mary's county and not belong to another volunteer fire company in the county. Active members are persons of good moral character and standing who shall be at least eighteen years of age and reside in st. Mary's county and not belong to another volunteer fire company in the county. Honorary members are limited to any active member who, because of age, condition of health, or other good cause, cannot further assume their duties to the department as an active member. Prospective honorary members shall have served a minimum of ten years as an active member. Probationary and junior membership time can be included. Lifetime members shall be limited to an active member in good standing who has served at least twenty-five years as an active member. Auxiliary members are persons of good moral character and standing, at least sixteen years of age, who will abide by the preamble and by-laws of the seventh district volunteer fire department auxiliary. Auxiliary members must live in st. Mary's county and can be a member of another fire or rescue squad auxiliary.”
“All elective officers shall be elected at the regular november business meeting or the next regular business meeting following their nomination. Only those candidates whose nominations were placed on record at the preceding business meeting shall be eligible to compete in the election. All elective officers shall be elected by secret ballot, and must receive a majority vote of those present and voting. Absentee ballots shall not be accepted. The by-laws outline procedures for votes failing to give a majority.”
“Decisions subject to approval of members: probationary and junior members have no vote in the affairs of the department. Active members shall be entitled to vote on all affairs of the department, except when on leave of absence or when they have not attended three of the six previous business meetings, unless excused by the executive committee. Honorary members have a voice but no vote in the affairs of the department. Lifetime members not retaining active membership status shall be entitled to vote on all affairs of the department, except when they have not attended three of the six previous business meetings.”
“Organization's process to review form 990- a completed copy of the form 990 is provided to the board of directors for review and comment prior to filing.”
“Interested persons are required to disclose the existence of possible or actual conflicts of interest to the board of directors, including all material facts.”
“Governing documents, policies, and financial statements are made available upon written request to the organization.”
“The organization is exempt from federal income tax under section 501 (c) (4) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. The organization did not conduct unrelated business activities for the year ended june 30, 2020. Accounting principles generally accepted in the united states of america require management of an organization to evaluate tax positions taken by the organization and recognize income tax liability if the organization has taken an uncertain tax position that more likely than not would be sustained upon examination by the internal revenue service. Management has evaluated the tax positions taken by the organization and concluded that, as of june 30, 2020, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability or disclosure in the financial statements.”
“Fundraising expense reported net for tax 6,737.”
“Fundraising expense reported net for tax 6,737.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 22572 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 31617 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF THIS DEPARTMENT SHALL BE TO ENCOURAGE FIRE PREVENTION AND EDUCATION, TO PROVIDE FIRE PROTECTION, AND TO PREVENT THE LOSS OF LIFE AND PROPERTY BY FIRE WITHIN OUR DISTRICT AND THROUGH MUTUAL AID TO ADJACENT TERRITORIES. |
| IRS990/AllOtherContributionsAmt | 0 | 8445 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6758 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10994 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 17752 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JOHN D NELSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3019049440 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 21660 COLTON POINT RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20609 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 108588 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 113249 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 4532 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 4532 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 456207 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1989 |
| IRS990/CYOtherExpensesAmt | 0 | 408927 |
| IRS990/CYOtherRevenueAmt | 0 | 15223 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 64492 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 408927 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 473419 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 144509 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 144509 |
| IRS990/Desc | 0 | THE ORGANIZATION PROVIDES VOLUNTEER FIRE PROTECTION, EDUCATION, AND PREVENTION SERVICE. STRATEGIC PLANNING, BOTH LONG AND SHORT-TERM, WELL-DIRECTED TRAINING PROGRAMS, PUBLIC AWARENESS WITH RESPECT TO FIRE EDUCATION AND PREVENTION, AND AN UNTIRING EFFORT TO PROVIDE THE RESIDENTS OF OUR FIRST DUE AREA, AS WELL AS ST. MARY'S COUNTY, THE MOST PROFESSIONAL VOLUNTEER FIRE SYSTEM IN AMERICA WILL CONTINUE TO BE THE GOALS AND OBJECTIVE OF THIS DEPARTMENT. THE DEPARTMENT RESPONDED TO A TOTAL OF 341 INCIDENTS IN THE FISCAL YEAR ENDED 06/30/2020. ALL SERVICES ARE PROVIDED BY VOLUNTEERS FROM THE COMMUNITY. VOLUNTEERS HAVE THE OPPORTUNITY TO TAKE PART IN MANY DAY TO DAY ACTIVITIES, SOME OF WHICH INCLUDE RESPONDING TO EMERGENCY CALLS, EXTINGUISHING FIRES, PROVIDING MEDICAL CARE, GIVING DEMONSTRATIONS TO SCHOOL CHILDREN, AND TAKING PART IN MANY OTHER EVENTS AND FUNCTIONS. THE FIRE PREVENTION MESSAGE IS SPREAD IN MANY WAYS, INCLUDING FIREHOUSE TOURS, SCHOOL VISITS, COMMUNITY EVENTS, AND SPECIALIZED TRAINING, ALL OF WHICH PROVIDE CHILDREN AND ADULTS WITH THE KNOWLEDGE TO PRACTICE FIRE SAFETY IN THEIR HOMES AND DURING THEIR DAILY ACTIVITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 23222 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 23222 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 370529 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 18620 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 18620 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| 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/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/PersonNm | 0 | J D NELSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | M R HUSEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | L A HAMMETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | M C PETTIT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | J PHETTEPLACE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | J A NELSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | G HAYDEN IV |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | R OLIVER JR |
| 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/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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAPLAIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | FIRE CHIEF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER AT LARGE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1949 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 5815 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 10339 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GamingDirectExpensesAmt | 0 | 922 |
| IRS990/GamingGrossIncomeAmt | 0 | 10930 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 447762 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 480156 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 667 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 234 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 234 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 45572 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 45572 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 12087 |
| IRS990/InterestGrp/TotalAmt | 0 | 12087 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1989 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1989 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3021167 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1541003 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1528479 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4549646 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF THIS DEPARTMENT SHALL BE TO ENCOURAGE FIRE PREVENTION AND EDUCATION, TO PROVIDE FIRE PROTECTION, AND TO PREVENT THE LOSS OF LIFE AND PROPERTY BY FIRE WITHIN OUR DISTRICT AND THROUGH MUTUAL AID TO ADJACENT TERRITORIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 518329 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 472021 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1078134 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1142626 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 4524 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 4524 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 10008 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 10008 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 667 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 667 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1054912 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1119404 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 55659 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 55659 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11347 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11347 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 1 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUIPMENT MAINT & REPAI |
| IRS990/OtherExpensesGrp/Desc | 1 | UNIFORMS |
| IRS990/OtherExpensesGrp/Desc | 2 | AWARDS & RECOGNITION |
| IRS990/OtherExpensesGrp/Desc | 3 | MOTOR FUEL |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13020 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 40319 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 38054 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7222 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 40319 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 38054 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13020 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7222 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 24 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 24 |
| IRS990/OtherRevenueTotalAmt | 0 | 24 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 2172 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1308 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15832 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 18166 |
| IRS990/PrincipalOfficerNm | 0 | J D NELSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 456667 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1150 |
| IRS990/PYOtherExpensesAmt | 0 | 383056 |
| IRS990/PYOtherRevenueAmt | 0 | 14176 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 88937 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 383056 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 471993 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 64492 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 334707 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 275014 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1063994 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 429063 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1493057 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 131244 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 131244 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 411056 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2538526 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2949582 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 137981 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 408927 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 8017 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 8017 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 6737 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 45412 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 53578 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 98990 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 6737 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 137981 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 473419 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C) (4) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION DID NOT CONDUCT UNRELATED BUSINESS ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2020. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT OF AN ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE INCOME TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND CONCLUDED THAT, AS OF JUNE 30, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSE REPORTED NET FOR TAX 6,737. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EXPENSE REPORTED NET FOR TAX 6,737. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1528479 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 408927 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 473419 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 611400 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 546908 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | 1 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 1 | 1 |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 0 | SEVENTH DISTRICT VFD, INC. FORM 8038-G WAS FILED LISTING THE ISSUE PRICE IN THE AMOUNT OF $319,321. THIS INCLUDES $310,000 OF PROCEEDS TO BE USED FOR A LEASE-PURCHASE AGREEMENT ON FIRE TRUCK EQUIPMENT AND $9,321 OF ADDITIONAL COSTS PRIOR TO THE FINAL ASSIGNMENT OF THE LEASE-PURCHASE AGREEMENT. |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 1 | SEVENTH DISTRICT VFD, INC. FORM 8038-G WAS FILED LISTING THE ISSUE PRICE IN THE AMOUNT OF $582,205. THIS INCLUDES $570,000 OF PROCEEDS TO BE USED FOR A LEASE-PURCHASE AGREEMENT ON PUMPER EQUIPMENT AND $12,205 OF ADDITIONAL COSTS PRIOR TO THE FINAL ASSIGNMENT OF THE LEASE-PURCHASE AGREEMENT. |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE K- ADDITIONAL INFORMATION |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE K- ADDITIONAL INFORMATION |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2011-05-18 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 1 | 2013-10-28 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 521060362 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 1 | 521060362 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 310000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 1 | 570000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | SEVENTH DISTRICT VFD INC |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 1 | SEVENTH DISTRICT VFD INC |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | PURCHASE FIRE TRUCK |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 1 | PURCHASE PUMPER |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 0 | 309747 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 1 | 570000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt | 0 | 253 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt | 0 | 272682 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt | 1 | 317366 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr | 0 | 2012 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr | 1 | 2014 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 310000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 1 | 570000 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RELATED PARTY INFORMATION AMONG OFFICERS J.D. NELSON, PRESIDENT,AND J.A. NELSON, FIRE CHIEF, HAVE A FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE DEPARTMENT CONSISTS OF SIX TYPES OF MEMBERSHIP: PROBATIONARY, JUNIOR, ACTIVE, HONORARY, LIFETIME, AND AUXILIARY. THE FIREFIGHTING COMPONENTS OF THE DEPARTMENT SHALL BE LIMITED TO PROBATIONARY, JUNIOR, ACTIVE, AND LIFETIME MEMBERS. PROBATIONARY MEMBERS ARE PERSONS OF GOOD MORAL CHARACTER AND STANDING WHO SHALL BE AT LEAST SIXTEEN YEARS OF AGE AND RESIDE IN ST. MARY'S COUNTY AND NOT BELONG TO ANOTHER VOLUNTEER FIRE COMPANY IN THE COUNTY. JUNIOR MEMBERS ARE PERSONS BETWEEN SIXTEEN AND EIGHTEEN YEARS OF AGE AND MUST RESIDE IN ST. MARY'S COUNTY AND NOT BELONG TO ANOTHER VOLUNTEER FIRE COMPANY IN THE COUNTY. ACTIVE MEMBERS ARE PERSONS OF GOOD MORAL CHARACTER AND STANDING WHO SHALL BE AT LEAST EIGHTEEN YEARS OF AGE AND RESIDE IN ST. MARY'S COUNTY AND NOT BELONG TO ANOTHER VOLUNTEER FIRE COMPANY IN THE COUNTY. HONORARY MEMBERS ARE LIMITED TO ANY ACTIVE MEMBER WHO, BECAUSE OF AGE, CONDITION OF HEALTH, OR OTHER GOOD CAUSE, CANNOT FURTHER ASSUME THEIR DUTIES TO THE DEPARTMENT AS AN ACTIVE MEMBER. PROSPECTIVE HONORARY MEMBERS SHALL HAVE SERVED A MINIMUM OF TEN YEARS AS AN ACTIVE MEMBER. PROBATIONARY AND JUNIOR MEMBERSHIP TIME CAN BE INCLUDED. LIFETIME MEMBERS SHALL BE LIMITED TO AN ACTIVE MEMBER IN GOOD STANDING WHO HAS SERVED AT LEAST TWENTY-FIVE YEARS AS AN ACTIVE MEMBER. AUXILIARY MEMBERS ARE PERSONS OF GOOD MORAL CHARACTER AND STANDING, AT LEAST SIXTEEN YEARS OF AGE, WHO WILL ABIDE BY THE PREAMBLE AND BY-LAWS OF THE SEVENTH DISTRICT VOLUNTEER FIRE DEPARTMENT AUXILIARY. AUXILIARY MEMBERS MUST LIVE IN ST. MARY'S COUNTY AND CAN BE A MEMBER OF ANOTHER FIRE OR RESCUE SQUAD AUXILIARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL ELECTIVE OFFICERS SHALL BE ELECTED AT THE REGULAR NOVEMBER BUSINESS MEETING OR THE NEXT REGULAR BUSINESS MEETING FOLLOWING THEIR NOMINATION. ONLY THOSE CANDIDATES WHOSE NOMINATIONS WERE PLACED ON RECORD AT THE PRECEDING BUSINESS MEETING SHALL BE ELIGIBLE TO COMPETE IN THE ELECTION. ALL ELECTIVE OFFICERS SHALL BE ELECTED BY SECRET BALLOT, AND MUST RECEIVE A MAJORITY VOTE OF THOSE PRESENT AND VOTING. ABSENTEE BALLOTS SHALL NOT BE ACCEPTED. THE BY-LAWS OUTLINE PROCEDURES FOR VOTES FAILING TO GIVE A MAJORITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DECISIONS SUBJECT TO APPROVAL OF MEMBERS: PROBATIONARY AND JUNIOR MEMBERS HAVE NO VOTE IN THE AFFAIRS OF THE DEPARTMENT. ACTIVE MEMBERS SHALL BE ENTITLED TO VOTE ON ALL AFFAIRS OF THE DEPARTMENT, EXCEPT WHEN ON LEAVE OF ABSENCE OR WHEN THEY HAVE NOT ATTENDED THREE OF THE SIX PREVIOUS BUSINESS MEETINGS, UNLESS EXCUSED BY THE EXECUTIVE COMMITTEE. HONORARY MEMBERS HAVE A VOICE BUT NO VOTE IN THE AFFAIRS OF THE DEPARTMENT. LIFETIME MEMBERS NOT RETAINING ACTIVE MEMBERSHIP STATUS SHALL BE ENTITLED TO VOTE ON ALL AFFAIRS OF THE DEPARTMENT, EXCEPT WHEN THEY HAVE NOT ATTENDED THREE OF THE SIX PREVIOUS BUSINESS MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ORGANIZATION'S PROCESS TO REVIEW FORM 990- A COMPLETED COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | INTERESTED PERSONS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF POSSIBLE OR ACTUAL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS, INCLUDING ALL MATERIAL FACTS. |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.