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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DEPARTMENT HAS EVALUATED ANY UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES AND DETERMINED UNCERTAIN POSITIONS, IF ANY, ARE NOT MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740, INCOME TAXES, THE TAX STATUS OF TAX-EXEMPT ENTITIES IS AN UNCERTAIN TAX POSITION, SINCE EVENTS COULD POTENTIALLY OCCUE THAT JEOPARDIZE TAX-EXEMPT STATUS. MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY EVENTS THAT COULD JEOPARDIZE THE TAX-EXEMPT STATUS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECODED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES, FOR UNCERTAIN INCOME TAX POSTIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THREE OF THE BOARD MEMBERS HAVE FAMILIAL RELATIONSHIP</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BAY RIDGE VOLUNTEER FIRE CO., INC'S VOLUNTEERS ARE ALL MEMBERS VOTED INTO THE COMPANY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTE FOR THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>TAX RETURNS ARE REVIEWED BY COMMITTEE PRIOR TO SIGNATURE AND SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY COVERS PAYMENTS TO MEMBERS FOR SERVICES OR GOODS PROVIDED TO THE FIRE COMPANY. ANY AND ALL OF THESE PAYMENTS ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS. A LIST OF MEMBERS WHO ARE USUALLY INVOLVED IN THESE TRANSACTIONS HAS BEEN ESTABLISHED AND IS RETAINED IN THE FIRE COMPANY'S RECORDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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</Return>
