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        <BusinessNameLine1Txt>BGA BUSINESS SERVICES INC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1416 FLAT SPRINGS ROAD</AddressLine1Txt>
        <CityNm>ELK PARK</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
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        <CityNm>BANNER ELK</CityNm>
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      <LegalDomicileStateCd>NC</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FOSCOE VOLUNTEER FIRE DEPARTMENT WAS ORGANIZED IN MARCH, 1971, TO PROTECT THE HOMES AND PROPERTY OF THE CITIZENS OF THE FOSCOE COMMUNITY. A FIRST RESPONDERS UNIT HAS BEEN ADDED TO FURTHER ASSIST CITIZENS AND TRAVELERS.</ActivityOrMissionDesc>
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      <Desc>FOSCOE VOLUNTEER FIRE DEPT SERVES THE FOSCOE FIRE DISTRICT OF WATAUGA COUNTY NC BY PROVIDING 24 HOUR FIRST RESPONDER UNITS AND FIREFIGHTING CREWS AND EQUIPMENT. IT ALSO PARTICIPATES IN MUTUAL AID WITH OTHER AREA FIRE DEPARTMENTS IN WATAUGA AND AVERY COUNTIES AS NEEDED. ANSWERED CALLS IN 2025 WERE 354, 120 OF WHICH WERE MEDICALLY RELATED. 26 VOLUNTEERS AND 3 FULL TIME EMPLOYEES COMPLETED 5,211 HOURS OF TRAINING. OTHER SERVICES TO THE LOCAL RESIDENTS INCLUDE PROVIDING AND INSTALLING SMOKE ALARMS 9-1-1 ADDRESS NUMERALS. THE DEPARTMENT ALSO PROVIDES CPR TRAINING. THE MEMBERS ALSO PARTICIPATE WITH THE LOCAL ELEMENTARY SCHOOL DURING FIRE PREVENTION WEEK.</Desc>
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        <EOYAmt>714747</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>2423415</BOYAmt>
        <EOYAmt>3059730</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>22711</BOYAmt>
        <EOYAmt>12990</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>828348</BOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>7928475</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>4005655</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>2993005</BOYAmt>
        <EOYAmt>3922820</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>6870080</BOYAmt>
        <EOYAmt>7710287</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>6819</BOYAmt>
        <EOYAmt>13677</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>6819</BOYAmt>
        <EOYAmt>13677</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>6787395</BOYAmt>
        <EOYAmt>7618974</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>75866</BOYAmt>
        <EOYAmt>77636</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>6863261</BOYAmt>
        <EOYAmt>7696610</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>6870080</BOYAmt>
        <EOYAmt>7710287</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>831581</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="IRS990ScheduleC">
      <SubstantiallyAllDuesNondedInd>1</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>200</DuesAssessmentsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1-A Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WERE NO POLITICAL CAMPAIGN ACTIVITIES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>7928475</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4005655</DepreciationAmt>
        <BookValueAmt>3922820</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>3922820</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD CHAIR L. FRANK ALDRIDGE IS THE FATHER OF FIRE CHIEF, JAMES MATTHEW ALDRIDGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE COMMUNITY PARTICIPATE IN THE ELECTION OF THE BOARD OF DIRECTORS UPON PAYMENT OF USD 5 AT THE ANNUAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>FULL TIME SALARIES/WAGES OF OTHER FIRE DEPARTMENT PERSONNEL ARE COMPARED WHEN SETTING PAY RATES FOR CURRENT EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WERE NO REQUESTS FROM THE PUBLIC TO REVIEW ANY FINANCIAL OR OPERATING INFORMATION DURING 2025.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS TRAININGS, OTHER MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS TRAININGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>40 HOURS AT STATION 1 TRAININGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 1A(B)</FormAndLineReferenceDesc>
        <ExplanationTxt>40 HOURS STATION 1 TRAININGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES THAT DO NOT FALL INTO STATED CATEGORIES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>