<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-10T09:52:21-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203662593</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MISASI &amp; MISASI</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1148 ROUTE 30</AddressLine1Txt>
        <CityNm>DORSET</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>052519632</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>036013258</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MANCHESTER FIREFIGHTERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MANC</BusinessNameControlTxt>
      <PhoneNum>8023625370</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 612</AddressLine1Txt>
        <CityNm>MANCHESTER CENTER</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05255</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRIS TOWSLEE</PersonNm>
      <PersonTitleTxt>CHIEF</PersonTitleTxt>
      <PhoneNum>8023625370</PhoneNum>
      <SignatureDt>2024-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CHRIS</PersonFirstNm>
        <PersonLastNm>TOWSLEE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN MISASI CPA</PreparerPersonNm>
      <PTIN>P01283346</PTIN>
      <PhoneNum>8023622101</PhoneNum>
      <PreparationDt>2024-05-06</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>168530</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>57068</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3318</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>40636</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>42155</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-1519</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">67508</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>24764</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>42744</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>101611</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>1461</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>975</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>357</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>70520</OtherExpensesTotalAmt>
      <TotalExpensesAmt>73313</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>28298</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>208609</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>21541</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>258448</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>172941</BOYAmt>
        <EOYAmt>222501</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>35668</BOYAmt>
        <EOYAmt>35947</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>208609</BOYAmt>
        <EOYAmt>258448</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>208609</BOYAmt>
        <EOYAmt>258448</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE EDUCATION IN FIRE PREVENTION TO APPROXIMATLY 4,800 RESIDENTS THROUGH THE DISTRIBUTION OF SAFETY LITERATURE AND THE INSPECTION AND SERVICING OF FIRE EXTINGUISHERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE EDUCATION IN FIRE PREVENTION TO APPROXIMATLY 4,800 RESIDENTS THROUGH THE DISTRIBUTION OF SAFETY LITERATURE AN THE INSPECTION AND SERVICING OF FIRE EXTINGUISHERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>71971</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>71971</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS TOWSLEE</PersonNm>
        <TitleTxt>CHIEF</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL BELDEMAN</PersonNm>
        <TitleTxt>2ND ASST</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDY REED</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM ZOUFALLY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM DOHERTY</PersonNm>
        <TitleTxt>CAPTAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY FULLER</PersonNm>
        <TitleTxt>CAPTAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARROL KNIGHT</PersonNm>
        <TitleTxt>CAPTAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRUCE FIELDING</PersonNm>
        <TitleTxt>CAPTAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK TOWSLEE</PersonNm>
        <TitleTxt>CAPTAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>TOM ZOUFALLY</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 612</AddressLine1Txt>
          <CityNm>MANCHESTER</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05255</ZIPCd>
        </USAddress>
        <PhoneNum>8023625370</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNEMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>39064</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>39064</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15866</OtherDirectExpensesEvent1Amt>
        <Event2Nm>COOKING EVENTS</Event2Nm>
        <GrossReceiptsEvent2Amt>28444</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>28444</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>8898</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>67508</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>67508</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>24764</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>24764</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>42744</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES 823 BANQUET 10,760 REFRESHMENTS 832 DINERS 45,218 TRAINING 100 NON-INVESTMENT DEPRECIATION 12,787 TOTAL 70,520</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAINS 21,541</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>117,452 130,518 LESS ACCUMULATED DEPRECIATION 81,784 94,571 TOTAL 35,668 35,947</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE EDUCATION IN FIRE PREVENTION TO APPROXIMATLY 4,800 RESIDENTS THROUGH THE DISTRIBUTION OF SAFETY LITERATURE AND THE INSPECTION AND SERVICING OF FIRE EXTINGUISHERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
