﻿<?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="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-25T10:15:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>874337094</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KELSEY M BUCCELLI CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>11 SUNRISE SHORES ROAD</AddressLine1Txt>
        <CityNm>DUDLEY</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01571</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>510227071</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Southbridge Permanent Fire Fighters</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Association Local 2194 of the IAFF</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>5087645430</PhoneNum>
      <USAddress>
        <AddressLine1Txt>24 Elm Street</AddressLine1Txt>
        <CityNm>Southbridge</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>015502606</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kolin Matthews</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5087645430</PhoneNum>
      <SignatureDt>2025-06-25</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PTIN>P02519616</PTIN>
      <PhoneNum>7742276652</PhoneNum>
      <PreparationDt>2025-06-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>89231</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>52193</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>25589</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9006</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>16583</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>11449</OtherRevenueTotalAmt>
      <TotalRevenueAmt>80225</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>43545</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>700</BenefitsPaidToOrForMembersAmt>
      <OccupancyRentUtltsAndMaintAmt>13693</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>57938</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22287</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>41937</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>64224</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>41937</BOYAmt>
        <EOYAmt>64224</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>41937</BOYAmt>
        <EOYAmt>64224</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>41937</BOYAmt>
        <EOYAmt>64224</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>Advancing the rights, safety, and future of fire fighters, emergency medical workers, and rescue workers</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Support of Robert B. McCarthy scholarship</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>31316</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Josh Brackett</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jeff Clark</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Rob Gryncewicz</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>The Organization</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>24 Elm Street</AddressLine1Txt>
          <CityNm>Southbridge</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01550</ZIPCd>
        </USAddress>
        <PhoneNum>5087645430</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8 - Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Expense reimbursement. Amount: 8,824. Description: Vending machine revenue. Amount: 2,625. Total to Form 990-EZ, line 8: 11,449.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Payments to Affiliates</FormAndLineReferenceDesc>
        <ExplanationTxt>Affiliate Name: International Association of Fire Fighters. Affiliate Address: 1750 New York Avenue, NW Suite 300 Washington, DC 20006. Purpose of Payment: Dues to parent. Amount of Payment: 5,933.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Payments to Affiliates</FormAndLineReferenceDesc>
        <ExplanationTxt>Affiliate Name: The Professional Fire Fighters of Massachusetts (PFFM). Affiliate Address: 2 Center Plz #4m, Boston, MA 02108. Purpose of Payment: Dues to parent. Amount of Payment: 6,296. Total included on Form 990-EZ, line 10: 12,229.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: Scholarship fund. Grantee Name: PFFM - Robert B. McCarthy scholarship. Grantee Address: 2 Center Plz #4m Boston, MA 02108. Amount Given: 31,316.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>