2026-07-08T10:34:34-04:00 2025-11-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2024-12-01 510107627 CHESWOLD VOLUNTEER FIRE COMPANY CHES 3025385772 PO BOX 186 CHESWOLD DE 19936 CRAIG SPENCER TREASURER 3027348709 2026-07-08 true false LISA K DEROSE CPA P01324705 3022660202 2026-07-08 2024 2025-03-06 01:10:19Z JOSHUA DEMPSEY 1950602 false X CHESWOLDFIRE.COM X 1931 DE THE COMPANY IS ORGANIZED AND OPERATES AS A NOT-FOR-PROFIT VOLUNTEER FIRE COMPANY PROVIDING FIRE PROTECTION AND RESCUE SERVICES TO THE COMMUNITY AND FOR THE PROMOTION OF SOCIAL ENJOYMENT AMONG ITS MEMBERS WITHIN KENT COUNTY, IN THE STATE OF DELAWARE. 7 6 16 106 0 1709424 1251616 548101 56777 62261 88107 84886 1854308 1946864 0 0 587369 654236 0 0 777610 681888 1364979 1336124 489329 610740 4448681 5111550 38209 52852 4410472 5058698 X THE COMPANY IS ORGANIZED AND OPERATES AS A NOT-FOR-PROFIT VOLUNTEER FIRE COMPANY PROVIDING FIRE PROTECTION AND RESCUE SERVICES TO THE COMMUNITY AND FOR THE PROMOTION OF SOCIAL ENJOYMENT AMONG ITS MEMBERS WITHIN KENT COUNTY, IN THE STATE OF DELAWARE. false false 1272944 548101 VOLUNTEER FIRE PROTECTION AND RESCUE SERVICES TO THE SURROUNDING COMMUNITY THE COMPANY MAINTAINS SIX FIRE TRUCKS AND FOUR RESCUE VEHICLES. 1272944 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 12 0 16 false false false false false false false false false false false false false false false X 7 6 true false false false false true true true true false false false true true true true true false false false X X CHESWOLD VOLUNTEER FIRE COMPANY CHESWOLD VOLUNTEER FIRE COMPANY 3027361516 PO BOX 186 PO BOX 186 CHESWOLD DE 19936 X JOSHUA DEMPSEY FIRE CHIEF/P 10.00 X X 0 0 0 DANIEL CERUTTI VICE PRESIDE 2.00 X X 0 0 0 PAIGE FITZGERALD SECRETARY 2.00 X X 0 0 0 CRAIG SPENCER TREASURER 2.00 X X 0 0 0 TUCKER DEMPSEY TRUSTEE 2.00 X X 0 0 0 KEN CLENDANIEL TRUSTEE 1.00 X 0 0 0 TYRON MARTIN TRUSTEE 1.00 X 0 0 0 false false false 783 1093977 156856 1251616 AMBULANCE ASSOCIATION 548101 548101 548101 16048 16048 19357 19357 19357 19357 46213 46213 46213 46213 55380 3738 51642 51642 MISCELLANEOUS 13187 13187 FIRE HOUSE VENDING 700 700 13887 1946864 608201 87047 496430 496430 68290 68290 51518 51518 37998 37998 4256 4256 25840 25840 24772 24772 131885 131885 260738 260738 47805 47805 EQUIPMENT MAINTENANCE 42331 42331 AMBULANCE EXPENSES 37559 37559 SPECIAL AFFAIRS 31387 31387 UNIFORMS AND ACCESSORIES 28096 28096 47219 38907 8312 1336124 1272944 63180 0 563077 939110 1118216 1134276 186567 204029 7499638 5702562 1721081 1797076 859740 1037059 4448681 5111550 38209 52852 38209 52852 X 4410472 5058698 4410472 5058698 4448681 5111550 X 610740 37486 X false true X true false X 1185789 1469600 1500190 1709424 1251616 7116619 1185789 1469600 1500190 1709424 1251616 7116619 7116619 19173 -7307 35257 75859 35405 158387 41450 56347 57147 55919 55380 266243 7541249 664591 0.94370 0.94640 X PART II, LINE 10 OTHER INCOME 210,863 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20218 20218 3297205 2532329 764876 4127783 3170233 957550 74650 74650 1817294 X 1988088 37486 3738 41224 1946864 1946864 1339862 3738 3738 1336124 1336124 SCHEDULE D, PAGE 3, PART X CHESWOLD VOLUNTEER FIRE COMPANY, INC. IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE ORGANIZATION IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ORGANIZATION IS REQUIRED TO ADHERE TO ASC 740, ACCOUNTING FOR INCOME TAXES, WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENTS RECOGNITION, MEASUREMENT, PRESENTATION, AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE NOVEMBER 30, 2022, 2023 AND 2024 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSES. THERE ARE NO INTEREST AND PENALTIES AS OF NOVEMBER 30, 2025 AND 2024. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES NOT ON FORM 990 3,738 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES NOT ON FORM 990 3,738 SPORTSMAN SHOW 14453 14453 3738 OTHER EVENTS 40927 40927 55380 55380 3738 3738 51642 FORM 990 - ORGANIZATION'S MISSION THE COMPANY IS ORGANIZED AND OPERATES AS A NOT-FOR-PROFIT VOLUNTEER FIRE COMPANY PROVIDING FIRE PROTECTION AND RESCUE SERVICES TO THE COMMUNITY AND FOR THE PROMOTION OF SOCIAL ENJOYMENT AMONG ITS MEMBERS WITHIN KENT COUNTY, IN THE STATE OF DELAWARE. FORM 990, PAGE 6, PART VI, LINE 2 JOSHUA DEMPSEY TUCKER DEMPSEY FIRE CHEIF PRESIDENT SIBLINGS FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS ELECT THE OFFICER'S OF THE ORGANIZATION AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 7B YES FORM 990, PAGE 6, PART VI, LINE 11B REVIEW OF FINANCIALS AND TAX RETURN IS MADE BY THE BOARD OF DIRECTORS AT THEIR MEETING FOLLOWING RECEIPT FROM THE ACCOUNTING FIRM. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST IS ACKNOWLEDGED IN WRITING ANNUALLY AND REVIEWED BY OFFICERS. FORM 990, PAGE 6, PART VI, LINE 19 THE POLICIES AND RECORDS ARE AVAILABLE UPON REQUEST BY ON SITE REVIEW. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES NOT ON FORM 990 3,738 FUNDRAISING EXPENSES NOT ON FORM 990 -3,738 CHANGE IN NET ASSETS DUE TO CREDIT LOSS (ASC 326) 0