Nonprofit · EIN 06-1648620
FROSTBURG FIRE DEPARTMENT NO 1 INC
Tax-exempt (reinstated) · FROSTBURG, MD 21532
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $509,280 | $553,048 | -$43,768 | $10,034,130 | $801,379 | $9,232,751 |
| December 31, 2024 | 990 | $989,820 | $344,433 | $645,387 | $9,533,648 | $873,356 | $8,660,292 |
| December 31, 2023 | 990 | $821,708 | $186,079 | $635,629 | $10,445,738 | $164,751 | $10,280,987 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $486,519
- of which government grants
- $443,747
- Program service revenue
- $0
- Investment income
- $22,761
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $14,900
- Salaries, compensation and benefits (total)
- $14,900
- Professional fundraising fees
- $0
- Accounting fees
- $825
- Occupancy
- $29,909
- Program services (functional)
- $524,694
- Management and general (functional)
- $21,346
- Fundraising (functional)
- $7,008
Balance sheet and other
- Total assets, start of year
- $9,533,648
- Total assets, end of year
- $10,034,130
- Total liabilities, end of year
- $801,379
- Net assets, end of year
- $9,232,751
- Land, buildings and equipment
- $9,505,441
- Gross receipts
- $509,280
- Employees
- 0
- Volunteers
- 67
- Year formed
- 1878
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Todd J Logsdon | Secretary Officer | 5 | $2,400 |
| Todd W Logsdon | President Officer | 5 | $0 |
| James P Cummings | Vice President Officer | 2 | $0 |
| Dayne L Lancaster | Treasurer Officer | 15 | $0 |
| Joseph P Brumage | Financial Secretary Officer | 10 | $0 |
| William R Davis | Fire Chief Officer | 20 | $0 |
| L Matthew McMorran | Head Trustee Officer | 15 | $0 |
| Logan G Harden | Trustee Officer | 2 | $0 |
| Nicholas D Green | Trustee Officer | 2 | $0 |
| Thomas E Bevan | Trustee Officer | 5 | $0 |
| Anthony Bittinger | Trustee Officer | 2 | $0 |
| Harry W Floor | Chaplain/Custodian Officer | 15 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Harry W Floor | Chaplain/Custodian Officer | 15 | $2,400 |
| Todd W Logsdon | President Officer | 5 | $0 |
| Bryan H Cosner | Vice President Officer | 2 | $0 |
| Dayne L Lancaster | Treasurer Officer | 15 | $0 |
| Joseph P Brumage | Financial Secretary Officer | 10 | $0 |
| William R Davis | Fire Chief Officer | 20 | $0 |
| Thomas Bevan | Trustee Officer | 2 | $0 |
| Logan G Harden | Head Trustee Officer | 2 | $0 |
| Walter W Iser | Trustee Officer | 2 | $0 |
| William H Price | Trustee Officer | 2 | $0 |
| Kenneth W DeVault | Trustee Officer | 2 | $0 |
| Todd J Logsdon | Secretary Officer | 10 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Harry W Floor | Chaplain Officer | 15 | $2,400 |
| Todd W Logsdon | President Officer | 5 | $0 |
| Bryan R Cosner | Vice President Officer | 2 | $0 |
| Dayne L Lancaster | Treasurer Officer | 15 | $0 |
| Joseph P Brumage | Financial Secretary Officer | 2 | $0 |
| Jason W Logsdon | Fire Chief Officer | 20 | $0 |
| Thomas Bevan | Trustee Officer | 5 | $0 |
| Logan G Harden | Head Trustee Officer | 2 | $0 |
| Walter W Iser | Trustee Officer | 2 | $0 |
| William H Price | Trustee Officer | 2 | $0 |
| Kenneth W DeVault | Trustee Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 461, FROSTBURG, MD 21532-0461
- In care of
- % JAMES KUCHARCZYK
- Principal officer (990 for 2025)
- Todd W Logsdon, 11314 Parkersburg Rd NW, Frostburg, MD 21532
- Signed the 990
- Todd W Logsdon, President
- Phone
- (301) 689-8444
- Return prepared by
- Julie M Baker CPA LLC
Mission
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.
Program accomplishments
- Provided fire protection services for the city of Frostburg and surrounding communities.Expenses $524,694
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 06-1648620
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M24)
- Assets (IRS master file)
- $10,034,130
- Income (IRS master file)
- $509,280
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- May 13, 2013
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $509,280 | $553,048 | $10,034,130 | IRS |
| 990 | December 2024 | $989,820 | $344,433 | $9,533,648 | XML |
| 990 | December 2023 | $821,708 | $186,079 | $10,445,738 | XML |
| 990 | December 2022 | $384,326 | $219,729 | $7,836,206 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 06-1648620).
Questions about FROSTBURG FIRE DEPARTMENT NO 1 INC
- What is the EIN of FROSTBURG FIRE DEPARTMENT NO 1 INC?
- The employer identification number (EIN) of FROSTBURG FIRE DEPARTMENT NO 1 INC is 06-1648620.
- Is FROSTBURG FIRE DEPARTMENT NO 1 INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to FROSTBURG FIRE DEPARTMENT NO 1 INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FROSTBURG FIRE DEPARTMENT NO 1 INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FROSTBURG FIRE DEPARTMENT NO 1 INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FROSTBURG FIRE DEPARTMENT NO 1 INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FROSTBURG FIRE DEPARTMENT NO 1 INC?
- The 990 for the year ended December 31, 2025 names Todd W Logsdon.
- Who are the officers and directors of FROSTBURG FIRE DEPARTMENT NO 1 INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $2,400 (Todd J Logsdon, Secretary).
- How much revenue does FROSTBURG FIRE DEPARTMENT NO 1 INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $509,280, expenses of $553,048 and total assets of $10,034,130 at year end.
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All nonprofits in FROSTBURG · Maryland · Public safety, disaster preparedness and relief