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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE JOSEPHINE VOLUNTEER FIRE DEPARTMENT IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT FOR INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, IF ANY. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY FIN 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES) AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL TAX RETURNS (FORM 990) REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED. MANAGEMENT BELIEVES THAT THE ORGANIZATION IS IN COMPLIANCE WITH ALL APPLICABLE TAX LAWS AND REGULATIONS AND HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS MADE AVAILABLE OT THE BOARD OF DIRECTORS VIA EMAIL, REGULAR MAIL, IF REQUESTED, OR AT MEETINGS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY, ARE REVIEWED ANNUALLY AT A BOARD MEETING EACH YEAR. ALL BOARD MEMBERS MUST SIGN FORMS AT THE TIME ACKNOWLEDGING THE POLICY AND DISCLOSING ANY POSSIBLE CONFLICTS OF INTEREST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S 990 IS MADE PUBLICLY AVAILABLE ON SUCH CHARITABLE AGGREGATION SITES SUCH AS GUIDESTAR.ORG AND OTHERS LIKE IT.</ExplanationTxt>
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