Nonprofit · EIN 23-7270168
SOUTHERN GARRETT COUNTY RESCUE SQUAD INC
Tax-exempt · OAKLAND, MD 21550
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,204,521 | $975,001 | $229,520 | $7,684,154 | $370,329 | $7,313,825 |
| December 31, 2024 | 990 | $1,292,714 | $678,456 | $614,258 | $6,775,633 | $20,091 | $6,755,542 |
| December 31, 2023 | 990 | $984,994 | $652,832 | $332,162 | $5,951,947 | $19,861 | $5,932,086 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $325,317
- of which government grants
- $255,852
- Membership dues
- $52,628
- Program service revenue
- $577,072
- Investment income
- $294,311
- Net rental income
- $3,850
- Net gain from sales of assets
- $29,079
- Net income from fundraising events
- $5,252
- Other revenue
- $7,821
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $12,115
- Salaries, compensation and benefits (total)
- $13,507
- Professional fundraising fees
- $0
- Accounting fees
- $150
- Occupancy
- $53,160
- Depreciation
- $367,356
- Program services (functional)
- $964,407
- Management and general (functional)
- $5,702
- Fundraising (functional)
- $4,892
Balance sheet and other
- Total assets, start of year
- $6,775,633
- Total assets, end of year
- $7,684,154
- Total liabilities, end of year
- $370,329
- Net assets, end of year
- $7,313,825
- Land, buildings and equipment
- $2,170,468
- Publicly traded securities
- $5,210,921
- Gross unrelated business income
- -$1,281
- Gross receipts
- $1,227,522
- Employees
- 0
- Volunteers
- 50
- Year formed
- 1972
- 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 |
|---|---|---|---|
| MELISSA HARVEY | SECRETARY Trustee or director, Officer | 6 | $6,985 |
| SAMUEL MOON | PRESIDENT Trustee or director, Officer | 5 | $4,000 |
| RONALD SWARTZENTRUBER | VICE PRESIDENT Trustee or director, Officer | 3 | $3,110 |
| JULIA MOON | FINANCIAL SECRETARY Trustee or director, Officer | 2 | $1,338 |
| RICKY HARDING | BD OF DIRECTORS Trustee or director | 2 | $595 |
| C RICK FORD JR | BD OF DIRECTORS Trustee or director | 2 | $540 |
| CATHERINE MCGOLDRICK | BD OF DIRECTORS Trustee or director | 2 | $30 |
| NAOMI SWARTZENTRUBER | TREASURER Trustee or director, Officer | 6 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA HARVEY | SECRETARY Trustee or director, Officer | 6 | $5,905 |
| SAMUEL MOON | PRESIDENT Trustee or director, Officer | 5 | $3,740 |
| RONALD SWARTZENTRUBER | VICE PRESIDENT Trustee or director, Officer | 3 | $2,720 |
| JULIA MOON | FINANCIAL SECRETARY Trustee or director | 2 | $2,340 |
| MARIA UPPERMAN | BD OF DIRECTORS Trustee or director | 2 | $595 |
| MARIA DUFF | BD OF DIRECTORS Trustee or director | 2 | $540 |
| CHEYENNE BEVER | BD OF DIRECTORS Trustee or director | 2 | $30 |
| NAOMI SWARTZENTRUBER | TREASURER Trustee or director, Officer | 6 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD SWARTZENTRUBER | VICE PRESIDENT Trustee or director, Officer | 3 | $4,960 |
| SAMUEL MOON | PRESIDENT Trustee or director, Officer | 5 | $4,280 |
| MELISSA HARVEY | SECRETARY Trustee or director, Officer | 6 | $1,940 |
| MARIA UPPERMAN | BD OF DIRECTORS Trustee or director | 2 | $1,870 |
| MARIA DUFF | BD OF DIRECTORS Trustee or director | 2 | $1,040 |
| JULIA MOON | FINANCIAL SECRETARY Trustee or director | 2 | $595 |
| CHEYENNE BEVER | BD OF DIRECTORS Trustee or director | 2 | $300 |
| NAOMI SWARTZENTRUBER | TREASURER Trustee or director, Officer | 6 | $240 |
Address and contacts
- Address (IRS master file)
- PO BOX 378, OAKLAND, MD 21550-0378
- In care of
- % ANN SMITH
- Principal officer (990 for 2025)
- SAMUEL MOON, PO BOX 118, BAYARD, WV 26707
- Signed the 990
- SAMUEL MOON, PRESIDENT
- Phone
- (301) 334-3000
- Return prepared by
- THE RODEHEAVER GROUP PC
Mission
TO DEDICATE OUR EFFORTS TO SAVING LIVES, DELIVERING HIGH QUALITY EMERGENCY SERVICES, AND PROVIDING COMMUNITY EDUCATION AND SAFETY.
Program accomplishments
- EMERGENCY RESCUE SERVICES FOR OAKLAND AND SURROUNDING AREAS OF SOUTHERN GARRETT COUNTY, MARYLANDExpenses $964,407 · revenue $610,001
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
- 23-7270168
- 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
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,684,154
- Income (IRS master file)
- $1,227,522
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,204,521 | $975,001 | $7,684,154 | IRS |
| 990 | December 2024 | $1,292,714 | $678,456 | $6,775,633 | IRS |
| 990 | December 2023 | $984,994 | $652,832 | $5,951,947 | XML |
| 990 | December 2022 | $974,981 | $622,673 | $5,401,720 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 23-7270168).
Questions about SOUTHERN GARRETT COUNTY RESCUE SQUAD INC
- What is the EIN of SOUTHERN GARRETT COUNTY RESCUE SQUAD INC?
- The employer identification number (EIN) of SOUTHERN GARRETT COUNTY RESCUE SQUAD INC is 23-7270168.
- Is SOUTHERN GARRETT COUNTY RESCUE SQUAD INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to SOUTHERN GARRETT COUNTY RESCUE SQUAD INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTHERN GARRETT COUNTY RESCUE SQUAD 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 SOUTHERN GARRETT COUNTY RESCUE SQUAD 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 SOUTHERN GARRETT COUNTY RESCUE SQUAD 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 SOUTHERN GARRETT COUNTY RESCUE SQUAD INC?
- The 990 for the year ended December 31, 2025 names SAMUEL MOON.
- Who are the officers and directors of SOUTHERN GARRETT COUNTY RESCUE SQUAD INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 7 received compensation from the organization, the highest $6,985 (MELISSA HARVEY, SECRETARY).
- How much revenue does SOUTHERN GARRETT COUNTY RESCUE SQUAD INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,204,521, expenses of $975,001 and total assets of $7,684,154 at year end.
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