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    <ReturnTs>2025-08-12T10:32:48-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>275486881</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Reliable Accounting LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2003 W Polo Green Ave</AddressLine1Txt>
        <CityNm>Post Falls</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83854</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>822416952</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ASSOCIATION OF SAN MIGUEL FIREFIGHTERS</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% MICHAEL HAYS</InCareOfNm>
      <BusinessNameControlTxt>ASSO</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 1471</AddressLine1Txt>
        <CityNm>Spring Valley</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91979</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL HAYS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2025-07-29</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM DODD EA</PreparerPersonNm>
      <PTIN>P01259329</PTIN>
      <PhoneNum>2086916324</PhoneNum>
      <PreparationDt>2025-08-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>185142</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>12000</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>161623</MembershipDuesAmt>
      <OtherRevenueTotalAmt>11519</OtherRevenueTotalAmt>
      <TotalRevenueAmt>185142</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>9155</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1087</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>102382</OtherExpensesTotalAmt>
      <TotalExpensesAmt>112624</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>72518</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>280547</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-39852</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>313213</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>280547</BOYAmt>
        <EOYAmt>313213</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>280547</BOYAmt>
        <EOYAmt>313213</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>280547</BOYAmt>
        <EOYAmt>313213</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>See Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Schedule O</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL HAYS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONNIE GILMAN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICH CHVILICEK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARLOS MARIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>RONNIE GILMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1471</AddressLine1Txt>
          <CityNm>Spring Valley</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91979</ZIPCd>
        </USAddress>
        <PhoneNum>6195049425</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>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDirect TV Reimbursement 11,519</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAffiliate Dues 34,992Charitable Donations 17,009Conferences 10,941Events 20,068Office Expenses 6,239PAC 2,933Station Supplies 10,200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPrior Period Adj Additional Bank Ac (39,852)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ, PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSETO PROVIDE REPRESENTATION FOR THE MEMBERSHIP IN MATTERS RELATED TO CONDITIONS OF THEIR EMPLOYMENT INCLUDING BUT NOT LIMITED TO EMPLOYEE GRIEVANCES, WAGES, HOURS, WORKING CONDITIONS AND PROGRAMS DESGIGNED TO IMPROVE THE GENERAL WELFARE OF THE MEMBERS.FORM 990-EZ, PART III, LINE 28 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTSCONTRACT NEGOTIATIONS, MEMBER GRIEVANCE RESOLUTIONS, PUBLIC AWARENESS, MEMBER ACCESS TO LABOR RELATED RESOURCES AND MEMBER LIFE AND DISABILITY INSURANCE COVERAGE. THESE ACTIVITIES ARE ON-GOING FUNCTIONS OF THE ORGANIZATION.</ExplanationTxt>
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