2025-08-08T12:27:48-07:00 2024-12-31 873198780 Julie M Baker CPA LLC 140 E Main St Frostburg MD 21532 990 2024-01-01 061648620 Frostburg Fire Department No 1 Inc FROS 3016898444 PO Box 461 Frostburg MD 21532 Todd W Logsdon President 3016898444 2025-08-08 true true Julie M Baker CPA P00837442 3016898087 2025-08-08 X 2024 2025-03-06 01:10:19Z Todd W Logsdon 11314 Parkersburg Rd NW Frostburg MD 21532 991160 false X frostburgfd@frostburgfd.com X 1878 MD To provide fire suppression and emergency services to approximately 19,500 people, including the residents of the city of Frostburg, Maryland, the students attending Frostburg State University and residents of several surrounding communities. 12 12 0 67 0 0 419675 926562 0 19579 32192 382454 31066 821708 989820 0 0 13200 15146 0 6864 172879 329287 186079 344433 635629 645387 10445738 9533648 164751 873356 10280987 8660292 To provide fire suppression and emergency services to approximately 19,500 people, including the residents of the city of Frostburg, Maryland, the students attending Frostburg State University and residents of several surrounding communities. false false 303379 0 0 Provided fire protection services for the city of Frostburg and surrounding communities. 303379 true false false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true false true false false false false false false false false false false false false true 2 0 true 0 false false false false false false false false false false false false false false false false false X 12 12 false false false false true true true true false false false false true true true false false false false false X X Gary E Tummino 2407279833 75 S Water Street Frostburg MD 21532 Todd W Logsdon President 5.00 X 0 0 0 Bryan H Cosner Vice President 2.00 X 0 0 0 Dayne L Lancaster Treasurer 15.00 X 0 0 0 Joseph P Brumage Financial Secretary 10.00 X 0 0 0 William R Davis Fire Chief 20.00 X 0 0 0 Thomas Bevan Trustee 2.00 X 0 0 0 Logan G Harden Head Trustee 2.00 X 0 0 0 Walter W Iser Trustee 2.00 X 0 0 0 William H Price Trustee 2.00 X 0 0 0 Kenneth W DeVault Trustee 2.00 X 0 0 0 Harry W Floor Chaplain/Custodian 15.00 X 2400 0 0 Todd J Logsdon Secretary 10.00 X 0 0 0 2400 0 0 false false false 33552 881585 11425 926562 32192 0 0 800 1340 -540 -540 -540 33552 500 500 500 Insurance Claim Receipts 900999 31106 31106 0 0 31106 989820 63258 0 0 15146 0 15146 0 725 0 725 0 9357 0 9357 0 5045 0 5045 0 20481 20481 0 0 24419 24419 0 0 14515 14515 0 0 29763 29763 0 0 Building Maintenance 71209 71209 0 0 Fireline Repairs & Maintenance 54954 54954 0 0 Station Upgrades 4721 4721 0 0 Uniform Compliance Policy 3907 3907 0 0 90191 79410 3917 6864 344433 303379 34190 6864 129907 85887 780891 558547 8889214 9534940 8889214 10445738 9533648 164751 131246 742110 164751 873356 X 10280987 8660292 10280987 8660292 10445738 9533648 X 645387 -2266082 X false false false X 0 396820 391411 381728 419675 893010 2482644 0 0 0 0 0 0 396820 391411 381728 419675 893010 2482644 0 2482644 11286 4542 3269 19579 38676 0 0 2521320 0.98470 0.97780 X 0 0 0 0 0 2614317 2614317 6171640 6171640 103257 103257 8889214 Mail Out 32706 32706 6864 32706 32706 6864 6864 25842 William Price Vice President Purchase X 320000 109724 false true true William Price Vice President Purchase X 80000 21522 false true true 131246 Ronald W Dugan Former President & Fire Chief 1738 Purchase of Fire Equipment false 1 Ronald W. Dugan, owner of Fire Chaser Fire Equipment, was not an officer in 2024. However, he has been President, Vice President, and Fire Chief over the past 10 years. Pt VI, Line 6 Each member of the department is a stockholder. Pt VI, Line 7a Each member/stockholder had the power to elect members of the governing body. Pt VI, Line 7b Certain governance decisions of the organization are subject to approval by members/shareholders. Pt VI, Line 8b Committees with authority to act on behalf of the governing body are not required to contemporaneously document meetings. Pt VI, Line 11b The form 990 is reviewed by the President and Treasurer prior to filing. All members do not receive a copy of Form 990, but a copy is made available at our central office for review by members prior to filing. Pt VI, Line 12c Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person has received a copy of the Conflicts of Interest Policy, has read and understands the policy, and has agreed to comply with the policy. Also, any interrelationships between the above-mentioned key people and others that could develop into a conflict of interest are periodically monitored. Pt VI, Line 19 All governing documents, conflict of interest policy, and Forms 1023 and 990 are kept at the central office and are made available for public inspection by appointment. Pt XI Buildings and Equipment are recorded at Insurance Value. Pt XI During year 2024, total Insurance Value of all Buildings and Equipment decreased by $2,266,082 Form 990, Part IX, Line 24e Recruitment and Rentention 1019. 1019. 0. 0. Form 990, Part IX, Line 24e Rescue Equipment Upgrade 1173. 1173. 0. 0. Form 990, Part IX, Line 24e Insurance Settlement Claims 710. 710. 0. 0. Form 990, Part IX, Line 24e Rodeo Expenses 2451. 2451. 0. 0. Form 990, Part IX, Line 24e T Shirt Expenses 825. 825. 0. 0. Form 990, Part IX, Line 24e Mail Out Expenses 6864. 0. 0. 6864. Form 990, Part IX, Line 24e Prior period 31756. 31756. 0. 0. Form 990, Part IX, Line 24e Deceased member fund 4000. 4000. 0. 0. Form 990, Part IX, Line 24e Grant Expenses 289. 289. 0. 0. Form 990, Part IX, Line 24e Professional Clothing & Gear 31656. 31656. 0. 0. Form 990, Part IX, Line 24e Dues/Subscriptions 200. 0. 200. 0. Form 990, Part IX, Line 24e Memorial Plaque Plates 390. 390. 0. 0. Form 990, Part IX, Line 24e Archives 472. 472. 0. 0. Form 990, Part IX, Line 24e New Apparaus Committee Expenses 4669. 4669. 0. 0. Form 990, Part IX, Line 24e Sesquicentennial Expenses 3717. 0. 3717. 0.