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    <ReturnTs>2024-11-14T14:44:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>453273424</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Kress &amp; Company LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>980 W Poe Road Ste 2</AddressLine1Txt>
        <CityNm>Bowling Green</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43402</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>922403423</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BOWLING GREEN FIREFIGHTERS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BOWL</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>552 E COURT STREET</AddressLine1Txt>
        <CityNm>BOWLING GREEN</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43402</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CRAIG COOKSON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4193523651</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Amanda J Kress CPA</PreparerPersonNm>
      <PTIN>P00501025</PTIN>
      <PhoneNum>4194195039</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
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    <IRS990EZ documentId="IRS990EZ">
      <InitialReturnInd>X</InitialReturnInd>
      <ApplicationPendingInd>X</ApplicationPendingInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>21866</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5662</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>16204</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>6341</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9863</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>15525</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>11161</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>25</PrintingPublicationsPostageAmt>
      <TotalExpensesAmt>11186</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4339</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>4339</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>4339</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>4339</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>4339</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTE COMMUNITY SAFETY PROGRAMS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTE COMMUNITY SAFETY PROGRAMS BY PROVIDING EQUIPMENT AND AWARDS FOR PUBLIC SAFETY EDUCATION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>11161</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>25</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>25</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG COOKSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON HUDSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRAVIS STOUDINGER</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JASON HUDSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>552 E COURT ST</AddressLine1Txt>
          <CityNm>BOWLING GREEN</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43402</ZIPCd>
        </USAddress>
        <PhoneNum>4193523651</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>5662</CurrentTaxYearAmt>
        <TotalAmt>5662</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>5662</CurrentTaxYearAmt>
        <TotalAmt>5662</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>5662</PublicSupportTotal170Amt>
      <TotalSupportAmt>5662</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF OUTING</Event1Nm>
        <GrossReceiptsEvent1Amt>13937</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>13937</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>875</CashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>4399</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>912</OtherDirectExpensesEvent1Amt>
        <Event2Nm>PANCAKE BREA</Event2Nm>
        <GrossReceiptsEvent2Amt>2267</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>2267</GrossRevenueEvent2Amt>
        <FoodAndBeverageEvent2Amt>155</FoodAndBeverageEvent2Amt>
        <GrossReceiptsTotalAmt>16204</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>16204</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>875</CashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>4399</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>155</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>912</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>6341</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>9863</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION MADE AN ERROR ON FORM 1023EZ AND WAS MISCLASSIFIED AS A PRIVATE FOUNDATION. ORGANIZATION GENERATES FUNDS FROM THE PUBLIC AND SUPPORTS PUBLIC SAFETY EDUCATION. A FORM 8940 HAS BEEN FILED TO REQUEST A CHANGE OF CLASSIFICATION TO A PUBLIC CHARITY SINCE INCEPTION. ORGAINIZATION SHOULD BE FILING A FORM 990-N.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY DONATIONS OF SAFETY EQUIPMENT GRANTEE BOWLING GREEN COMMUNITY MEMBERS AMOUNT 11,161</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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