Civic Intelligence

Seventh District Volunteer Fire Department Inc.

990 • Fiscal year 2022 • EIN 52-1060362

Jul 01, 2021 to Jun 30, 2022 • Filed on May 10, 2023

Organization ProfileWWW.SDVFD5.COM
PO Box 206Avenue, MD 20609

(301) 769-3600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.41x

Higher debt load relative to assets than 82% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

90th percentile

1.77x

Higher debt load relative to revenue than 90% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

63rd percentile

16%

Higher net margin than 63% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

52nd percentile

5.2%

Faster revenue growth than 52% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$2,240,989

Up $363,440 (+19%) from 2021

Net Assets

Up

$1,322,370

Up $84,231 (+6.8%) from 2021

Liabilities

Up

$918,619

Up $279,209 (+44%) from 2021

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin63rd percentile

Revenue

Up

$520,072

Up $25,763 (+5.2%) from 2021

Expenses

Up

$435,841

Up $29,045 (+7.1%) from 2021

Net Income

Down

$84,231

Down $3,282 (-3.8%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $938,857Liabilities 2011: $368,432Net Assets 2011: $570,4252011Assets 2012: $925,430Liabilities 2012: $303,975Net Assets 2012: $621,4552012Assets 2013: $947,069Liabilities 2013: $272,610Net Assets 2013: $674,4592013Assets 2014: $1,528,307Liabilities 2014: $839,426Net Assets 2014: $688,8812014Assets 2015: $2,209,877Liabilities 2015: $1,457,902Net Assets 2015: $751,9752015Assets 2016: $2,238,743Liabilities 2016: $1,396,925Net Assets 2016: $841,8182016Assets 2017: $2,123,218Liabilities 2017: $1,206,112Net Assets 2017: $917,1062017Assets 2018: $2,053,743Liabilities 2018: $1,064,546Net Assets 2018: $989,1972018Assets 2019: $2,002,302Liabilities 2019: $924,168Net Assets 2019: $1,078,1342019Assets 2020: $1,936,216Liabilities 2020: $793,590Net Assets 2020: $1,142,6262020Assets 2021: $1,877,549Liabilities 2021: $639,410Net Assets 2021: $1,238,1392021Assets 2022: $2,240,989Liabilities 2022: $918,619Net Assets 2022: $1,322,3702022Assets 2023: $2,127,788Liabilities 2023: $672,017Net Assets 2023: $1,455,7712023Assets 2024: $2,554,099Liabilities 2024: $1,105,038Net Assets 2024: $1,449,0612024

Highlighted filing

2022

Assets$2,240,989
Liabilities$918,619
Net Assets$1,322,370
Open 2022 Filing

Operations Trend

Revenue Growth52nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $344,721Expenses 2011: $275,130Net Income 2011: $69,5912011Revenue 2012: $377,329Expenses 2012: $326,299Net Income 2012: $51,0302012Expenses 2013: $302,2542013Revenue 2014: $358,465Expenses 2014: $344,043Net Income 2014: $14,4222014Revenue 2015: $444,099Expenses 2015: $381,005Net Income 2015: $63,0942015Revenue 2016: $472,632Expenses 2016: $382,789Net Income 2016: $89,8432016Revenue 2017: $456,579Expenses 2017: $381,291Net Income 2017: $75,2882017Revenue 2018: $459,577Expenses 2018: $387,487Net Income 2018: $72,0902018Revenue 2019: $471,993Expenses 2019: $383,056Net Income 2019: $88,9372019Revenue 2020: $473,419Expenses 2020: $408,927Net Income 2020: $64,4922020Revenue 2021: $494,309Expenses 2021: $406,796Net Income 2021: $87,5132021Revenue 2022: $520,072Expenses 2022: $435,841Net Income 2022: $84,2312022Revenue 2023: $641,537Expenses 2023: $508,136Net Income 2023: $133,4012023Revenue 2024: $645,013Expenses 2024: $651,723Net Income 2024: -$6,7102024

Highlighted filing

2022

Revenue$520,072
Expenses$435,841
Net Income$84,231
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 10, 2023
Return Version
2021v4.2
Gross Receipts
$524,731
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,558,363$1,781,360▲ $222,997
Savings and Temporary Cash Investments$253,350$263,149▲ $9,799
Cash and Non-Interest-Bearing Accounts$47,216$177,601▲ $130,385
Prepaid Expenses and Deferred Charges$16,524$17,115▲ $591
Pledges and Grants Receivable$2,096$1,764▼ $332
Total Assets$1,877,549$2,240,989▲ $363,440
Liabilities
Mortgage Notes Payable Secured by Investment Property$425,480$682,091▲ $256,611
Tax Exempt Bond Liabilities$192,841$133,048▼ $59,793
Accounts Payable and Accrued Expenses$21,089$103,480▲ $82,391
Total Liabilities$639,410$918,619▲ $279,209
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,214,489$1,297,471▲ $82,982
Net Assets With Donor Restrictions$23,650$24,899▲ $1,249
Total Net Assets Fund Balance$1,238,139$1,322,370▲ $84,231
Total Liabilities and Net Assets / Fund Balance$1,877,549$2,240,989▲ $363,440

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$607,090$2,700,502$3,307,592
Buildings$1,132,423$536,904$1,669,327
Other Land Buildings$33,830$65,160$98,990
Land$8,017-$8,017
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
J D NelsonPresident
M R HusemanVice President
J PhetteplaceChaplain
J a NelsonFire Chief
G Hayden IvMember at Large
R Oliver JrMember at Large
L a HammettSecretary
M C PettitTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$499,746
Program Service Revenue
$0
Investment Income
$89
Other Revenue
$20,237
All Other Contributions
$15,669
Change in Net Assets
$84,231

Audited Revenue Reconciliation

Revenue per Audited Statements
$520,071
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$206,839
Total Revenue per Audited Statements
$726,910
Total Revenue per Form 990
$520,071
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$435,841
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$187,420--$187,420
Insurance$43,648--$43,648
Occupancy$42,352--$42,352
Fees for Services Accounting-$23,114-$23,114
All Other Expenses$9,331$6,551-$15,882
Interest$15,875--$15,875
Office Expenses$12,208--$12,208
Other Expenses$11,438$8,854-$8,854
Conferences and Meetings$3,147--$3,147
Information Technology$1,325--$1,325
Total Functional Expenses$397,322$38,519$0$435,841

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$642,680
Expenses per Audited Statements$435,841
Total Expenses per Form 990$435,841
Expenses Not Reported on Form 990$206,839
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,674
Gaming Gross Income$9,671
Fundraising Direct Expenses$3,166
Gaming Direct Expenses$1,493
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
BSeventh District Vfd Inc2013-10-28$570,000PURCHASE PUMPER
ASeventh District Vfd Inc2011-05-18$310,000PURCHASE FIRE TRUCK

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$570,000---
A$310,000$253--

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 2

“Related party information among officers j.d. Nelson, president,and j.a. Nelson, fire chief, have a family relationship”

Form 990, Part VI, Section A, Line 6

“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.”

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

“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.”

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

“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.”

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

“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.”

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

“Interested persons are required to disclose the existence of possible or actual conflicts of interest to the board of directors, including all material facts.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies, and financial statements are made available upon written request to the organization.”

Filing and Contact Details

Filer

Filer Name
Seventh District Volunteer Fire
EIN
52-1060362
Phone
3017693600
Address
PO BOX 206, AVENUE, MD 20609

Signing Officer

Name
J D Nelson
Title
President
Phone
3017693600
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J D Nelson
Formed
1949
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
36

Preparer

Firm
Heimlantz Cpas & Advisors LLC
Address
22738 MAPLE ROAD STE 201, LEXINGTON PARK, MD 20653
Preparer
Joshua S Price CPA
Phone
3018623367
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“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, 2021. 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, 2021, 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.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expense reported net for tax 4,660.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expense reported net for tax 4,660.”

Raw XML AppendixShowing 400 of 484 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt021089
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0103480
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE 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/AllOtherContributionsAmt015669
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt06551
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09331
IRS990/AllOtherExpensesGrp/TotalAmt015882
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JOHN D NELSON
IRS990/BooksInCareOfDetail/PhoneNum03019049440
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt021660 COLTON POINT RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0AVENUE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020609
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt047216
IRS990/CashNonInterestBearingGrp/EOYAmt0177601
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03147
IRS990/ConferencesMeetingsGrp/TotalAmt03147
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0499746
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt089
IRS990/CYOtherExpensesAmt0435841
IRS990/CYOtherRevenueAmt020237
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt084231
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0435841
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0520072
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0187420
IRS990/DepreciationDepletionGrp/TotalAmt0187420
IRS990/Desc0THE 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 384 INCIDENTS IN THE FISCAL YEAR ENDED 06/30/2022. 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/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt023650
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt024899
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountInd00
IRS990/ExpenseAmt0397322
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt023114
IRS990/FeesForServicesAccountingGrp/TotalAmt023114
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt215.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt520.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0J D NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm1M R HUSEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2L A HAMMETT
IRS990/Form990PartVIISectionAGrp/PersonNm3M C PETTIT
IRS990/Form990PartVIISectionAGrp/PersonNm4J PHETTEPLACE
IRS990/Form990PartVIISectionAGrp/PersonNm5J A NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm6G HAYDEN IV
IRS990/Form990PartVIISectionAGrp/PersonNm7R OLIVER JR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt5FIRE CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER AT LARGE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01949
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt03166
IRS990/FundraisingGrossIncomeAmt013674
IRS990/GamingActivitiesInd00
IRS990/GamingDirectExpensesAmt01493
IRS990/GamingGrossIncomeAmt09671
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0484077
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0524731
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt01325
IRS990/InformationTechnologyGrp/TotalAmt01325
IRS990/InsuranceGrp/ProgramServicesAmt043648
IRS990/InsuranceGrp/TotalAmt043648
IRS990/InterestGrp/ProgramServicesAmt015875
IRS990/InterestGrp/TotalAmt015875
IRS990/InvestmentIncomeGrp/ExclusionAmt089
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt089
IRS990/InvestmentInJointVentureInd00
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03302566
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01558363
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01781360
IRS990/LandBldgEquipCostOrOtherBssAmt05083926
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0425480
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0682091
IRS990/NetAssetsOrFundBalancesBOYAmt01238139
IRS990/NetAssetsOrFundBalancesEOYAmt01322370
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt010508
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010508
IRS990/NetIncomeFromGamingGrp/ExclusionAmt08178
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt08178
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01214489
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01297471
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt042352
IRS990/OccupancyGrp/TotalAmt042352
IRS990/OfficeExpensesGrp/ProgramServicesAmt012208
IRS990/OfficeExpensesGrp/TotalAmt012208
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd01
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EQUIPMENT MAINT & REPAI
IRS990/OtherExpensesGrp/Desc1UNIFORMS
IRS990/OtherExpensesGrp/Desc2MOTOR FUEL
IRS990/OtherExpensesGrp/Desc3AWARDS & RECOGNITION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08854
IRS990/OtherExpensesGrp/ProgramServicesAmt036643
IRS990/OtherExpensesGrp/ProgramServicesAmt133935
IRS990/OtherExpensesGrp/ProgramServicesAmt211438
IRS990/OtherExpensesGrp/TotalAmt036643
IRS990/OtherExpensesGrp/TotalAmt133935
IRS990/OtherExpensesGrp/TotalAmt211438
IRS990/OtherExpensesGrp/TotalAmt38854
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt01551
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01551
IRS990/OtherRevenueTotalAmt01551
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02096
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01764
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016524
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017115
IRS990/PrincipalOfficerNm0J D NELSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0467620
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02062
IRS990/PYOtherExpensesAmt0406796
IRS990/PYOtherRevenueAmt024627
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt087513
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0406796
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0494309
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt084231
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0253350
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0263149
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/BookValueAmt01132423
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0536904
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01669327
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0202179
IRS990ScheduleD/DonatedServicesUseFcltsAmt0202179
IRS990ScheduleD/EquipmentGrp/BookValueAmt0607090
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02700502
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03307592
IRS990ScheduleD/ExpensesNotReportedAmt0206839
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0435841
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt08017
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08017
IRS990ScheduleD/OtherExpensesIncludedAmt04660
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt033830
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt065160
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt098990
IRS990ScheduleD/OtherRevenueAmt04660
IRS990ScheduleD/RevenueNotReportedAmt0206839
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0520071
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2021. 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, 2021, 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/ExplanationTxt1FUNDRAISING EXPENSE REPORTED NET FOR TAX 4,660.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE REPORTED NET FOR TAX 4,660.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01781360
IRS990ScheduleD/TotalExpensesPerForm990Amt0435841
IRS990ScheduleD/TotalRevenuePerForm990Amt0520071
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0726910
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0642680
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd11
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0SEVENTH 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/ExplanationTxt1SEVENTH 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/FormAndLineReferenceDesc0SCHEDULE K- ADDITIONAL INFORMATION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE K- ADDITIONAL INFORMATION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02011-05-18
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12013-10-28
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0521060362
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1521060362
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0310000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt1570000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0SEVENTH DISTRICT VFD INC
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1SEVENTH DISTRICT VFD INC
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd11
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0PURCHASE FIRE TRUCK
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1PURCHASE PUMPER
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt0309747
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt1570000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt0253
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02012
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr12014
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt0310000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt1570000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RELATED PARTY INFORMATION AMONG OFFICERS J.D. NELSON, PRESIDENT,AND J.A. NELSON, FIRE CHIEF, HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2ALL 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/ExplanationTxt3DECISIONS 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/ExplanationTxt4ORGANIZATION'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/ExplanationTxt5INTERESTED PERSONS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF POSSIBLE OR ACTUAL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS, INCLUDING ALL MATERIAL FACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,240,989
Liabilities
$918,619
Net assets
$1,322,370
Revenue
$520,072
Expenses
$435,841
Net income
$84,231
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.55$1.11$1.45$0.65$0.65$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.13$0.67$1.46$0.64$0.51$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.24$0.92$1.32$0.52$0.44$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.88$0.64$1.24$0.49$0.41$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.79$1.14$0.47$0.41$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.00$0.92$1.08$0.47$0.38$0.09
2018Summary only. Only limited summary data is available for this year.$2.05$1.06$0.99$0.46$0.39$0.07
2017Summary only. Only limited summary data is available for this year.$2.12$1.21$0.92$0.46$0.38$0.08
2016Summary only. Only limited summary data is available for this year.$2.24$1.40$0.84$0.47$0.38$0.09
2015Summary only. Only limited summary data is available for this year.$2.21$1.46$0.75$0.44$0.38$0.06
2014Summary only. Only limited summary data is available for this year.$1.53$0.84$0.69$0.36$0.34$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.27$0.67$0.30
2012Summary only. Only limited summary data is available for this year.$0.93$0.30$0.62$0.38$0.33$0.05
2011Summary only. Only limited summary data is available for this year.$0.94$0.37$0.57$0.34$0.28$0.07