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Nonprofit · EIN 52-0370587

JUNIOR FIRE COMPANY NO 2 INC

Tax-exempt · FREDERICK, MD 21701

Financials

$342K$350K2023$327K$260K2024$364K$249K2025
Revenue Expenses · by fiscal year end
Financials of JUNIOR FIRE COMPANY NO 2 INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$364,119$249,419$114,700$1,443,221$0$1,443,221
December 31, 2024990$326,908$260,406$66,502$1,347,653$0$1,347,653
December 31, 2023990$341,588$350,390-$8,802$1,281,151$0$1,281,151
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$231,194
of which government grants
$160,705
Membership dues
$403
Program service revenue
$124,049
Investment income
$2,290
Net gain from sales of assets
$2,290
Net income from fundraising events
$5,069
Net income from gaming
$1,517
Other revenue
$6,586

Expenses

Grants and similar amounts paid
$650
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$9,428
Legal fees
$500
Accounting fees
$2,500
Occupancy
$46,783
Depreciation
$58,194
Program services (functional)
$226,100
Management and general (functional)
$13,891
Fundraising (functional)
$9,428

Balance sheet and other

Total assets, start of year
$1,347,653
Total assets, end of year
$1,443,221
Total liabilities, end of year
$0
Net assets, end of year
$1,443,221
Land, buildings and equipment
$497,496
Gross receipts
$365,770
Employees
0
Volunteers
185
Year formed
1843
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.

NameTitleHours / weekCompensation
CHARLES ABRECHTPRESIDENT
Officer
4$0
RODNEY D SCITES1ST VICE PRESIDENT
Officer
4$0
TIMOTHY SHELTON2ND VICE PRESIDENT
Officer
4$0
BARBARA A NIXSONSECRETARY
Officer
4$0
LOUSIE MORONEYASST SECRETARY
Officer
4$0
GRAYSON ABRECHTTREASURER
Officer
4$0
BERTHA ABRECHTASST TREASURER
Officer
4$0
FLOYD HURST2ND ASST TREASURER
Officer
2$0
JOHN R HAHNDIRECTOR
Trustee or director
2$0
BEN LOWRYDIRECTOR
Trustee or director
2$0
JESSICA A ALDERDIRECTOR
Trustee or director
2$0
LISA MONDAYDIRECTOR
Trustee or director
2$0
SHARON BOTKINDIRECTOR
Trustee or director
2$0
JAMES A DEATERDIRECTOR
Trustee or director
2$0
MICHAEL OFFUTTDIRECTOR
Trustee or director
2$0
990 for the year ended December 31, 2024: 13 people
NameTitleHours / weekCompensation
CHARLES ABRECHTPRESIDENT
Officer
4$0
JOHN A HAHN1ST VICE PRESIDENT
Officer
4$0
TIMOTHY SHELTON2ND VICE PRESIDENT
Officer
4$0
KEISHA BROWNSECRETARY
Officer
4$0
KARLEA ORRISONASST SECRETARY
Officer
4$0
GRAYSON ABRECHTTREASURER
Officer
4$0
BERTHA ABRECHTASST TREASURER
Officer
4$0
FLOYD HURST2ND ASST TREASURER
Officer
2$0
KATHY KNIPPLEDIRECTOR
Trustee or director
2$0
RODNEY SCITESDIRECTOR
Trustee or director
2$0
BEN LOWRYDIRECTOR
Trustee or director
2$0
MICHAEL OFFUTTDIRECTOR
Trustee or director
2$0
SHARON BOTKINDIRECTOR
Trustee or director
2$0
990 for the year ended December 31, 2023: 13 people
NameTitleHours / weekCompensation
CHARLES ABRECHTPRESIDENT
Officer
4$0
JOHN A HAHN1ST VICE PRESIDENT
Officer
4$0
TIMOTHY SHELTON2ND VICE PRESIDENT
Officer
4$0
KEISHA BROWNSECRETARY
Officer
4$0
KARLEA ORRISONASST SECRETARY
Officer
4$0
GRAYSON ABRECHTTREASURER
Officer
4$0
BERTHA ABRECHTASST TREASURER
Officer
4$0
FLOYD HURST2ND ASST TREASURER
Officer
2$0
KATHY KNIPPLEDIRECTOR
Trustee or director
2$0
RODNEY SCITESDIRECTOR
Trustee or director
2$0
BEN LOWRYDIRECTOR
Trustee or director
2$0
MICHAEL OFFUTTDIRECTOR
Trustee or director
2$0
SHARON BOTKINDIRECTOR
Trustee or director
2$0

Address and contacts

Address (IRS master file)
535 N MARKET ST, FREDERICK, MD 21701-5242
Principal officer (990 for 2025)
GRAYSON ABRECHT, 4505 PINEWOOD TRAIL, MIDDLETOWN, MD 21769
Signed the 990
GRAYSON ABRECHT, TREASURER
Phone
(301) 371-5349
Return prepared by
Mercer Flanagan & Company

Mission

SERVES COMMUNITY BY PROVIDING FIREFIGHTING AND AMBULANCE SERVICES AND FIRE PREVENTION EDUCATION

990 for the year ended December 31, 2025

Program accomplishments

  • EXPENSES SUPPORT THE ACTIVITIES OF FIRE PREVENTION, FIRE FIGHTING, AND EMERGENCY AMBULANCE SERVICES FOR THE CITY OF FREDERICK, MD AND THE SURROUNDING COMMUNITIES.
    Expenses $226,100 · grants $160,705 · revenue $124,049

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-0370587
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
1995
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,443,221
Income (IRS master file)
$365,770

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$364,119$249,419$1,443,221XML
990December 2024$326,908$260,406$1,347,653XML
990December 2023$341,588$350,390$1,281,151XML
990December 2022$414,200$417,791$1,371,916IRS
990December 2021–––IRS
990December 2020–––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 52-0370587).

Questions about JUNIOR FIRE COMPANY NO 2 INC

What is the EIN of JUNIOR FIRE COMPANY NO 2 INC?
The employer identification number (EIN) of JUNIOR FIRE COMPANY NO 2 INC is 52-0370587.
Is JUNIOR FIRE COMPANY NO 2 INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
Are donations to JUNIOR FIRE COMPANY NO 2 INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does JUNIOR FIRE COMPANY NO 2 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 JUNIOR FIRE COMPANY NO 2 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 JUNIOR FIRE COMPANY NO 2 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 JUNIOR FIRE COMPANY NO 2 INC?
The 990 for the year ended December 31, 2025 names GRAYSON ABRECHT.
Who are the officers and directors of JUNIOR FIRE COMPANY NO 2 INC?
The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
How much revenue does JUNIOR FIRE COMPANY NO 2 INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $364,119, expenses of $249,419 and total assets of $1,443,221 at year end.

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