2025-11-03T08:01:41-06:00 2024-12-31 202954888 BRYANS & GRAMUGLIA CPAS LLC 1 PINE WEST PLAZA SUITE 107 ALBANY NY 12205 990 2024-01-01 112407689 ASSOCIATION OF FDSNY ASSO 8005209594 PO BOX 496 SELKIRK NY 12158 KEVIN FRANK SECRETARY-TREASURER 8005209594 2025-10-23 1 ROBERT GRAMUGLIA P00454779 5184528055 2025-10-23 2024 2025-03-06 01:10:19Z KEVIN FRANK PO BOX 496 SELKIRK NY 12158 642746 0 X WWW.AFDSNY.ORG X 1946 NY THE ASSOCIATION OF FIRE DISTRICTS OF THE STATE OF NEW YORK, A NOT-FOR-PROFIT CORPORATION, WORKS TO IMPROVE THE FISCAL RESPONSIBILITY, EFFICIENCY AND EFFECTIVENESS OF THE FIRE DISTRICT MANAGEMENT THROUGH EDUCATION, TRAINING AND ADVOCACY FOR COMMISSIONERS AND OTHER FIRE DISTRICT OFFICIALS IN THE 57 COUNTIES OUTSIDE OF THE CITY OF NEW YORK. 758 758 3 758 0 0 290005 322295 301573 303062 37559 17389 0 0 629137 642746 4500 6000 0 0 137416 140641 0 0 0 510455 513645 652371 660286 -23234 -17540 1468237 1523687 0 0 1468237 1523687 X THE ASSOCIATION OF FIRE DISTRICTS OF THE STATE OF NEW YORK, A NOT-FOR-PROFIT CORPORATION, WORKS TO IMPROVE THE FISCAL RESPONSIBILITY, EFFICIENCY AND EFFECTIVENESS OF THE FIRE DISTRICT MANAGEMENT THROUGH EDUCATION, TRAINING AND ADVOCACY FOR COMMISSIONERS AND OTHER FIRE DISTRICT OFFICIALS IN THE 57 COUNTIES OUTSIDE OF THE CITY OF NEW YORK. 0 0 468509 6000 303062 ANNUAL MEETING, ELECTION OF OFFICERS, SEMINARS, WEBINAR TRAINING, ADVOCACY ON FIRE SERVICE LAWS AND PROPOSED LEGISLATION, WORKSHOPS THROUGHOUT THE STATE OF NEW YORK ON FIRE SERVICE LAWS AND OPERATIONS AND CONTINUOUS TRAINING FOR COMMISSIONERS. 468509 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 758 758 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 1 0 X KEVIN FRANK 8005209594 PO BOX 496 SELKIRK NY 12158 DONALD CORKERY IMMEDIATE PAST PRESIDENT 20.00 X X 0 0 0 JOSEPH BADALA PRESIDENT 20.00 X X 0 0 0 DAVID DENNISTON 1ST VICE PRESIDENT 20.00 X X 0 0 0 RALPH RAYMOND 2ND VICE PRESIDENT 20.00 X X 0 0 0 TRICIA SCHIELDS SECRETARY/TREASURER 20.00 X X 39333 0 0 MOLLY JENKINS BOARD OF DIRECTOR 1.00 X 0 0 0 GEORGE JUNE BOARD OF DIRECTOR 1.00 X 0 0 0 JOHN QUICK BOARD OF DIRECTOR 1.00 X 0 0 0 CATHERINE THOMPSON BOARD OF DIRECTOR 1.00 X 0 0 0 RYAN ALO BOARD OF DIRECTOR 1.00 X 0 0 0 KENNETH BOWERS BOARD OF DIRECTOR 1.00 X 0 0 0 ROBERT MONKELBAAN BOARD OF DIRECTOR 1.00 X 0 0 0 JAMES MCCULLOUGH BOARD OF DIRECTOR 1.00 X 0 0 0 ADAM OCHS BOARD OF DIRECTOR 1.00 X 0 0 0 JOHN STEELE BOARD OF DIRECTOR 1.00 X 0 0 0 RALPH ESPOSITO BOARD OF DIRECTOR 1.00 X 0 0 0 TIMOTHY DEVENY BOARD OF DIRECTOR 1.00 X 0 0 0 JOHN MANZI BOARD OF DIRECTOR 1.00 X 0 0 0 RUDY SUNDERMAN BOARD OF DIRECTOR 1.00 X 0 0 0 DONALD GREENE BOARD OF DIRECTOR 1.00 X 0 0 0 JILL HOLLAND BOARD OF DIRECTOR 1.00 X 0 0 0 WOODY KISSEL BOARD OF DIRECTOR 1.00 X 0 0 0 39333 0 0 0 0 0 0 0 322295 322295 EVENT INCOME 900099 193162 193162 TRAINING 900099 109585 109585 MISCELLANEOUS 900099 315 315 303062 17389 17389 642746 303062 0 17389 6000 6000 39333 39333 90348 66348 24000 10960 5607 5353 93439 70079 23360 23000 23000 42564 42564 8979 8979 55303 53803 1500 23008 3793 19215 170983 149206 21777 12850 12850 EDUCATIONAL EXPENSE 70990 70990 GIFTS AND RECOGNITION 6680 6680 UNIFORMS AND APPAREL 4180 4180 MISCELLANEOUS EXPENSES 1669 119 1550 660286 468509 191777 0 49895 14967 151656 151716 1266686 1357004 1468237 1523687 0 0 X 1468237 1523687 1468237 1523687 1468237 1523687 -17540 72990 0 X X 1 X 0 1 0 0 X PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) HAS ISSUED FASB ASC 740-10 WHICH REQUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTY IN THEIR TAX POSITION. FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. HOWEVER, THE ORGANIZATION HAS NO KNOWLEDGE OF EVENTS OR CIRCUMSTANCES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. THE ORGANIZATION IMPLEMENTED FASB ASC 740-10 AND ITS CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2024 AND BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENT OF FINANCIAL POSITION DATE. THE ORGANIZATION EVALUATED ITS TAX POSITION AND CONCLUDED THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION, BASED ON TECHNICAL MERITS. THE INFORMATION RETURNS OF THE ORGANIZATION FOR THE YEARS ENDED DECEMBER 31, 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 1 SCHOLARSHIPS 4 6000 FMV PART I, LINE 2: FOUR (4) AWARDS WILL BE GIVEN EACH YEAR. ONE AWARD IN EACH QUADRANT OF THE STATE. APPLICATIONS WILL BE EVALUATED BY THE SCHOLARSHIP COMMITTEE OF THE ASSOCIATION OF FIRE DISTRICTS OF THE STATE OF NEW YORK. ACADEMIC ACHIEVEMENT AND COMMUNITY SERVICE WILL BE CONSIDERED IN THE SELECTION PROCESS. AWARDS WILL BE MADE DIRECTLY TO THE WINNING RECIPIENT (S) UPON PROOF OF REGISTRATION TO A TWO OR FOUR YEAR ACCREDITED INSTITUTION OF HIGHER EDUCATION. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION OF FDSNY HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBER'S ELECT THE OFFICERS AND BOARD OF DIRECTORS OF THE ASSOCIATION OF FDSNY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS BY THE GOVERNING BODY ARE SUBJECT TO MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS NOT APPROVED BY THE ORGANIZATIONS GOVERNING BODY PRIOR TO FILING. HOWEVER, IT WAS APPROVED BY THE BOARD TREASURER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15B THE WAGE AND FEE COMMITTEE REVIEWS CONTRACTS UPON INITIAL EMPLOYMENT, AND ANNUALLY FOR ADDITIONS OR MODIFICATIONS. RECOMMENDATIONS ARE THEN MADE TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII - LINE 2C THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.