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← WAYNE COUNTY FIRE AND RESCUE ASSOCIATION

Form 990 for tax year 2024

Filed by WAYNE COUNTY FIRE AND RESCUE ASSOCIATION.

Totals

Total revenue
$714,066
Total expenses
$493,024
Contributions and grants received
$435,360
Grants paid
$0
Program service revenue
$273,386
Investment income
$4,648
Other revenue
$672
Total assets, end of year
$3,835,426
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$3,835,426
Program services expenses (Part IX)
$422,698
Management and general expenses
$70,326
Fundraising expenses
$0
Program service expenses (Part III)
$422,698

Program services were 85.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $35,560

  • 1f · All other contributions, gifts and grants

    $399,800

  • 1g · Noncash contributions included above

    $30,000

  • 2a · Program service revenue: TRAINING FACILITY INCO

    total $273,386 · related or exempt $273,386

  • 3 · Investment income

    total $3,628 · excluded $3,628

  • 7a · Gross sales of assets other than inventory

    securities $1,020

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $1,020

  • 7d · Net gain or loss

    total $1,020 · excluded $1,020

  • 11a · Other revenue: OTHER PROGRAM REVENUE

    total $393 · related or exempt $393

  • 11b · Other revenue: REFUND INCOME

    total $279 · related or exempt $279

  • 11e · Other revenue, total

    $672

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $40,420 · program services $5,774 · management and general $34,646

  • 7 · Other salaries and wages

    total $91,371 · program services $91,371

  • 10 · Payroll taxes

    total $17,834 · program services $13,146 · management and general $4,688

  • 11c · Fees: accounting

    total $3,775 · management and general $3,775

  • 11f · Fees: investment management

    total $4,542 · management and general $4,542

  • 13 · Office expenses

    total $16,063 · program services $8,031 · management and general $8,032

  • 16 · Occupancy

    total $14,643 · management and general $14,643

  • 22 · Depreciation, depletion and amortization

    total $152,886 · program services $152,886

  • 23 · Insurance

    total $24,264 · program services $24,264

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $46,778 · program services $46,778

  • 24b · Other expenses: CLASS COSTS

    total $40,585 · program services $40,585

  • 24c · Other expenses: VEHICLE EXPENSES

    total $19,420 · program services $19,420

  • 24d · Other expenses: BOOKS

    total $12,871 · program services $12,871

  • 24e · All other expenses

    total $7,572 · program services $7,572

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $250 · end of year $250

  • 2 · Savings and temporary cash investments

    beginning of year $309,540 · end of year $334,914

  • 10a · Land, buildings and equipment: cost or other basis

    $4,484,628

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,137,344

  • 10c · Land, buildings and equipment, net

    beginning of year $3,156,358 · end of year $3,347,284

  • 11 · Investments: publicly traded securities

    beginning of year $144,640 · end of year $152,978

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $3,610,788 · end of year $3,835,426

Mission and programs · 2024

Mission

TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS; COOPERATION BETWEEN VARIOUS FIRE DEPARTMENTS AND/OR EMERGENCY SQUADS; TO PROVIDE EDUCATIONAL PROGRAMS ON FIREFIGHTING; FIRE PREVENTION; EMERGENCY SQUAD AND RESCUE WORK; TO OPERATE AND MAINTAIN THE WCFRA REGIONAL TRAINING FACILITY; TO AID OTHER LIKE ORGANIZATIONS OF THE STATE OF OHIO AND TO PROMOTE THE PASSING OF LAWS BENEFICIAL TO THE FIRE AND/OR RESCUE SERVICE.

Activities or mission (Part I)

PROVIDES EDUCATION AND OPERATION OF A TRAINING FACILITY AND FIRE SCHOOL FOR VARIOUS AGENCIES.

  • THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE FOR THE EDUCATION AND OPERATION OF THE TRAINING FACILITY AND FIRE SCHOOL FOR VARIOUS FIRE DEPARTMENTS AND AGENCIES. THERE WERE OVER 60 DEPARTMENTS AND AGENCIES SERVED DURING THE YEAR WITH OVER 500 STUDENTS RECEIVING INSTRUCTION AND TRAINING. CONTINUED IMPROVEMENTS AND MAINTENANCE OF THE TRAINING BUILDINGS ARE ON GOING. UTILIZATION OF THE GRAIN BIN FOR TRAINING, CLASSROOMS AND OFFICES. EDUCATION IS PROVIDED TO ELEMENTARY SCHOOLS AND CHILDREN'S ORGANIZATIONS WITH APPROXIMATELY 300 STUDENTS SERVED DURING THE YEAR.

    Expenses $422,698 · Revenue $274,058

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Nathan Murphy

    EXECUTIVE DIRECTOR

    Total calculated
    $16,150
    From this org
    $16,150
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Dick Glessner

    DIRECTOR

    Total calculated
    $10,460
    From this org
    $10,460
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Bobbie Vickroy

    TREASURER

    Total calculated
    $6,200
    From this org
    $6,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Josh Martell

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Brandon Smith

    VICE PRESIDENT

    Total calculated
    $2,500
    From this org
    $2,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
4 November 2025
IRS schema version
2024v5.2
Source object
202513109349303901

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