<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-26T08:23:27-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474526160</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EFPR GROUP CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8 DENISON PARKWAY E SUITE 407</AddressLine1Txt>
        <CityNm>CORNING</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14830</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>160987025</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST ELMIRA VOLUNTEER FIRE DEPTINC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>6077342204</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1299 WEST WATER STREET</AddressLine1Txt>
        <CityNm>ELMIRA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14905</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RUSSELL ANDREWS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6077342204</PhoneNum>
      <SignatureDt>2024-06-19</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RUSSELL</PersonFirstNm>
        <PersonLastNm>ANDREWS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD J DAVIS CPA</PreparerPersonNm>
      <PTIN>P00732051</PTIN>
      <PhoneNum>6079626891</PhoneNum>
      <PreparationDt>2024-06-19</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>RUSSELL ANDREWS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1299 WEST WATER STREET</AddressLine1Txt>
        <CityNm>ELMIRA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14905</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>602075</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1971</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE COMBINATION VOLUNTEER AND PAID FIRE FIGHTING, EMS, EMERGENCY MANAGEMENT, ASSIST TOWN CODE ENFORCEMENT ON INSPECTIONS AND DISASTER PREVENTION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>21</TotalEmployeeCnt>
      <TotalVolunteersCnt>20</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>28039</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>11879</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>553801</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>576573</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>239</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>365</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>9063</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>8273</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>591142</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>597090</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>1100</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>2400</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>464550</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>482236</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>5744</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>63022</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>92334</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>528672</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>576970</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>62470</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>20120</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>234562</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>253002</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>20362</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>18682</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>214200</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>234320</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROVIDE COMBINATION VOLUNTEER AND PAID FIRE FIGHTING, EMS, EMERGENCY MANAGEMENT, ASSIST TOWN CODE ENFORCEMENT WITH BUILDING INSPECTIONS, CONDUCT FIRE INVESTIGATIONS TO DETERMINE THE CAUSE AND ORIGIN, TRAIN PERSONNEL, PROVIDE PUBLIC SAFETY EDUCATION, ANSWER MUTUAL AID CALLS AS AVAILABLE, MEMBERSHIP DEVELOPMENT.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>506978</ExpenseAmt>
      <RevenueAmt>584740</RevenueAmt>
      <Desc>MAINTAINED A STAFFED FIRE HOUSE FOR PROMPT RESPONSE OF EMERGENCY EQUIPMENT TO REPORTED EMERGENCIES AND THE MAINTENANCE OF THE FIRE STATION AND EQUIPMENT.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>9486</ExpenseAmt>
        <GrantAmt>2400</GrantAmt>
        <Desc>PROVIDED SUPPLIES AND EQUIPMENT TO AT LEAST PARTIALLY RUN THE FIRE STATION (WHICH IS OWNED BY FIRE DISTRICT #1, TOWN OF ELMIRA) AND PROVIDED A GOOD ATMOSPHERE FOR VOLUNTEER AND PAID STAFF TO CONDUCT BUSINESS, ENCOURAGE PRESENCE FOR CALLS, FOR TEAM BUILDING AND MEMBERSHIP DEVELOPMENT (INCLUDING A JUNIOR FIREFIGHTER PROGRAM FOR A GOOD POOL OF FUTURE MEMBERS).</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>3049</ExpenseAmt>
        <Desc>PROVIDED PUBLIC EDUCATION AND CODE ENCORCEMENT / INVESTIGATION CONSULTATIONS. PROGRAMS INCLUDE STUDENT CLASSES FROM THE LOCAL SCHOOLS WHO VISIT THE FIRE STATION FOR INSTRUCTION ON SUCH ISSUES AS EXIT DRILLS IN THE HOME, STAYING LOW IN SMOKE, STOP-DROP &amp; ROLL, NOT BEING AFRAID OF FIRE FIGHTERS IN THEIR GEAR, FIRE EXTINGUISHER USE, &amp; OTHER SAFETY LESSONS. OTHER FIRE PREVENTION &amp; SAFETY PROGRAMS FOR PUBLIC EDUCATION AND COORDINATION WITH OTHER AGENCIES ARE ALSO HELD PERIODICALLY. ALSO, THE FIRE DEPARTMENT WORKS CLOSELY WITH THE TOWN CODE ENFORCEMENT OFFICE ON INSPECTIONS AND DISASTER PREVENTION.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>519513</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>21</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>6077342204</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1299 WEST WATER STREET</AddressLine1Txt>
          <CityNm>ELMIRA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14905</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>RUSSELL ANDREWS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT STEVENS</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES CAROZZA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICIA CAROZZA</PersonNm>
        <TitleTxt>TREASURER (BEG 6/9/23)</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>3900</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RONALD MCCONNELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOB BROWN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTOPHER KING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL PIZZOROLO</PersonNm>
        <TitleTxt>FORMER TREASURER (END 6/8/23)</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>3600</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>7500</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>4632</FundraisingAmt>
      <AllOtherContributionsAmt>7247</AllOtherContributionsAmt>
      <TotalContributionsAmt>11879</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>FIRE DISTRICT #1 CONTR</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>563900</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>563900</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SPECIAL INSURANCE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>12673</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12673</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>576573</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>365</TotalRevenueColumnAmt>
        <ExclusionAmt>365</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>5091</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>4632</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>4985</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>106</TotalRevenueColumnAmt>
        <ExclusionAmt>106</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>8167</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8167</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>8167</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>597090</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>584740</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>471</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>1850</TotalAmt>
        <ProgramServicesAmt>1850</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>550</TotalAmt>
        <ProgramServicesAmt>550</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>7500</TotalAmt>
        <ProgramServicesAmt>6750</ProgramServicesAmt>
        <ManagementAndGeneralAmt>675</ManagementAndGeneralAmt>
        <FundraisingAmt>75</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>364806</TotalAmt>
        <ProgramServicesAmt>328325</ProgramServicesAmt>
        <ManagementAndGeneralAmt>32833</ManagementAndGeneralAmt>
        <FundraisingAmt>3648</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>4740</TotalAmt>
        <ProgramServicesAmt>4266</ProgramServicesAmt>
        <ManagementAndGeneralAmt>427</ManagementAndGeneralAmt>
        <FundraisingAmt>47</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>71876</TotalAmt>
        <ProgramServicesAmt>64688</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6469</ManagementAndGeneralAmt>
        <FundraisingAmt>719</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>33314</TotalAmt>
        <ProgramServicesAmt>29983</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2998</ManagementAndGeneralAmt>
        <FundraisingAmt>333</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>8250</TotalAmt>
        <ProgramServicesAmt>7425</ProgramServicesAmt>
        <ManagementAndGeneralAmt>743</ManagementAndGeneralAmt>
        <FundraisingAmt>82</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>5588</TotalAmt>
        <ProgramServicesAmt>5029</ProgramServicesAmt>
        <ManagementAndGeneralAmt>503</ManagementAndGeneralAmt>
        <FundraisingAmt>56</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>38520</TotalAmt>
        <ProgramServicesAmt>34668</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3467</ManagementAndGeneralAmt>
        <FundraisingAmt>385</FundraisingAmt>
      </OccupancyGrp>
      <InsuranceGrp>
        <TotalAmt>19652</TotalAmt>
        <ProgramServicesAmt>17687</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1769</ManagementAndGeneralAmt>
        <FundraisingAmt>196</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>OTHER EXPENSES</Desc>
        <TotalAmt>6438</TotalAmt>
        <ProgramServicesAmt>5794</ProgramServicesAmt>
        <ManagementAndGeneralAmt>580</ManagementAndGeneralAmt>
        <FundraisingAmt>64</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBER ACTIVITIES/MEETI</Desc>
        <TotalAmt>3270</TotalAmt>
        <ProgramServicesAmt>2943</ProgramServicesAmt>
        <ManagementAndGeneralAmt>294</ManagementAndGeneralAmt>
        <FundraisingAmt>33</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EMPLOYEE TRAINING</Desc>
        <TotalAmt>2823</TotalAmt>
        <ProgramServicesAmt>2541</ProgramServicesAmt>
        <ManagementAndGeneralAmt>254</ManagementAndGeneralAmt>
        <FundraisingAmt>28</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PHYSICALS</Desc>
        <TotalAmt>2626</TotalAmt>
        <ProgramServicesAmt>2363</ProgramServicesAmt>
        <ManagementAndGeneralAmt>236</ManagementAndGeneralAmt>
        <FundraisingAmt>27</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>5167</TotalAmt>
        <ProgramServicesAmt>4651</ProgramServicesAmt>
        <ManagementAndGeneralAmt>465</ManagementAndGeneralAmt>
        <FundraisingAmt>51</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>576970</TotalAmt>
        <ProgramServicesAmt>519513</ProgramServicesAmt>
        <ManagementAndGeneralAmt>51713</ManagementAndGeneralAmt>
        <FundraisingAmt>5744</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>229700</BOYAmt>
        <EOYAmt>250054</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>4862</BOYAmt>
        <EOYAmt>2948</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>234562</BOYAmt>
        <EOYAmt>253002</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>20362</BOYAmt>
        <EOYAmt>18682</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>20362</BOYAmt>
        <EOYAmt>18682</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>214200</BOYAmt>
        <EOYAmt>234320</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>214200</BOYAmt>
        <EOYAmt>234320</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>234562</BOYAmt>
        <EOYAmt>253002</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>20120</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>598059</TotalRevEtcAuditedFinclStmtAmt>
      <OtherRevenueAmt>969</OtherRevenueAmt>
      <RevenueNotReportedAmt>969</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>597090</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>597090</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>577939</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>969</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>969</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>576970</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>576970</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DEPARTMENT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE COULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH ASC 740-10-50, THE DEPARTMENT RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THE DEPARTMENT IS CURRENTLY OPERATING IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS HAS BEEN INCLUDED ON THE DEPARTMENT'S FINANCIAL STATEMENTS. THE EXEMPT DEPARTMENT'S INFORMATIONAL RETURNS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSES 969.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSES 969.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD SECRETARY AND BOARD TREASURER ARE MARRIED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS EMAILED TO THE MEMBERS OF THE BOARD OF DIRECTORS AND PRESENTED AT THE BOARD MEETING FOR APPROVAL BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PUBLIC CAN OBTAIN INFORMATION SUCH AS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS FROM THE CORPORATE SECRETARY AT THE FIRE STATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS OR SELECTION FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
