{"success":true,"data":{"_id":310929058,"filings":[{"Organization":{"value":null,"Person":["CINDY SINK","TIM GERMANN","DOUG HOWELL","ROBERT WIDENER II","JACK KAFFENBERGER","DANN WIDENER","DARRIN BRUMBAUGH","BILL SIEFRING","DENYSE TURNER-BRUMBAUGH"],"Title":["SEC/TREAS TH","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT","VICE PRESIDE","SEC/TREAS AF"],"Hours":[4.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,4.0],"Total Compensation":[500,0,0,0,0,0,0,0,0],"Direct compensation":[500,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2021,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9375643301,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENYSE TURNER-BRUMBAUGH","year_formation":2000,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":155139,"Contributions":{"value":81894,"Other contributions":69764,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":12130,"Related organizations":0},"Program revenue":{"value":29981,"Total revenue":{"value":29981,"FIRE CONTRACTS AND RUNS":29261,"MEMBERSHIP DUES":720},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9289,"Investment income total":4689,"Net investment gain":4600,"Income from invest bond proceeds":0},"Other revenues":{"value":33975,"Other total":820,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":33155,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":130577,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":130077,"Management services":0,"Legal":0,"Accounting":1025,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1139,"Office expenses":1164,"Information technology":0,"Royalties":0,"Occupancy":23143,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":66848,"Insurance":6166,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":29143,"SMALL EQUIPMENT":18228,"PROPANE, OIL AND GAS":5920,"MISCELLANEOUS":3195,"COMMUNICATIONS":1800},"All other expenses":1449},"Functional Expenses":{"value":null,"Program Service Expenses":130577,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":528764,"Non-interest bearing cash":59792,"Savings and temp cash investments":118890,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":250082,"Investments publicly traded":0,"Investments other":100000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":528764,"Net assets without donor restriction":528764,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.15832253656398457,"percentile":0.7092921709367986},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.049442091639416,"percentile":0.7709576236813797},"Officer Compensation Ratio":{"score":0.0038291582744281153,"percentile":0.9856701702085471},"Program Expense Growth":{"score":0.258535339565618,"percentile":0.8442075028213344},"Revenue Growth":{"score":0.061720696010251534,"percentile":0.6524776649417907},"Asset Growth":{"score":0.01827701993303882,"percentile":0.39658665811378013},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8555799245708234,"percentile":0.9830466986228855}},"source_xml":"202212099349300006_public.xml"},{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","CARLA COTHRAN","DOUG HOWELL","BILL SIEFRING","TIM GERMANN","JACK KAFFENBERGER","CINDY SINK","DANN WIDENER"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","Vice President","Sec/TREAS.","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,4.0,2.0],"Total Compensation":[0,0,0,0,0,0,500,0],"Direct compensation":[0,0,0,0,0,0,500,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2016,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9373385241,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2000,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":170809,"Contributions":{"value":122767,"Other contributions":3625,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":119142,"Related organizations":0},"Program revenue":{"value":36438,"Total revenue":{"value":36438,"FIRE CONTRACTS AND RUNS":35938,"Membership Dues & Assessments":500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4028,"Investment income total":4028,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":7576,"Other total":1440,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":6136,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":81797,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":81297,"Management services":0,"Legal":0,"Accounting":575,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":28224,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":39893,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":11884,"INSURANCE":6592,"FUEL OIL AND GASOLINE":3582,"TRAINING AND MANUALS":1000,"REAL ESTATE TAX":710},"All other expenses":721},"Functional Expenses":{"value":null,"Program Service Expenses":81797,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":539572,"Non-interest bearing cash":31475,"Savings and temp cash investments":24030,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":380108,"Investments publicly traded":0,"Investments other":100000,"Investments program related":0,"Intangible assets":0,"Other assets":3959},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":539572,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":539572,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5211200814945348,"percentile":0.9240584109944833},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":6.59647664339768,"percentile":0.845595390217044},"Officer Compensation Ratio":{"score":0.0061126936195704,"percentile":0.9768044396538883},"Program Expense Growth":{"score":1.2,"percentile":0.9924014632378207},"Revenue Growth":{"score":0.38243154627457265,"percentile":0.9658166032121721},"Asset Growth":{"score":0.03736414455227448,"percentile":0.47652381234077235},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.9437875985956364,"percentile":0.9969574330606276}},"source_xml":"201741239349300204_public.xml"},{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","CARLA COTHRAN","DOUG HOWELL","BILL SIEFRING","TIM GERMANN","JACK KAFFENBERGER","CINDY SINK","DANN WIDENER"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","Vice President","Sec/TREAS.","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,4.0,2.0],"Total Compensation":[0,0,0,0,0,0,500,0],"Direct compensation":[0,0,0,0,0,0,500,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2017,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9373385241,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2000,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":122994,"Contributions":{"value":53837,"Other contributions":4300,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":49537,"Related organizations":0},"Program revenue":{"value":38902,"Total revenue":{"value":38902,"FIRE CONTRACTS AND RUNS":38177,"Membership Dues & Assessments":725},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4126,"Investment income total":4126,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":26129,"Other total":7058,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":19071,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":87984,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":87484,"Management services":0,"Legal":0,"Accounting":585,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1751,"Office expenses":890,"Information technology":0,"Royalties":0,"Occupancy":10820,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":53829,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":16561,"INSURANCE":6278,"FUEL OIL AND GASOLINE":4617,"TRAINING AND MANUALS":2886,"UNIFORMS":2780},"All other expenses":3048},"Functional Expenses":{"value":null,"Program Service Expenses":87984,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":630953,"Non-interest bearing cash":29839,"Savings and temp cash investments":60252,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":440862,"Investments publicly traded":0,"Investments other":100000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":50000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":50000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":580953,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":580953,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2846480316112981,"percentile":0.8255848813423499},"Liabilities to Assets Ratio":{"score":0.0792452052688552,"percentile":0.34771636407732787},"Operating Reserve Ratio":{"score":7.171224313511548,"percentile":0.85607139804121},"Officer Compensation Ratio":{"score":0.005682851427532279,"percentile":0.9785338260855551},"Program Expense Growth":{"score":0.7591102655774203,"percentile":0.9684743200734189},"Revenue Growth":{"score":0.2557910274206248,"percentile":0.9292327703479233},"Asset Growth":{"score":0.07617713954142609,"percentile":0.6171720691808154},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8938413281429184,"percentile":0.9916204418741524}},"source_xml":"202021909349300307_public.xml"},{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","JACK KAFFENBERGER","CINDY SINK","CARLA COTHRAN","DOUG HOWELL","BILL SIEFRING","DANN WIDENER","TIM GERMANN"],"Title":["BOARD MEMBER","Vice President","Sec/TREAS.","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","President","BOARD MEMBER"],"Hours":[2.0,2.0,4.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,500,0,0,0,0,0],"Direct compensation":[0,0,500,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2014,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9373385241,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":63516,"Contributions":{"value":20597,"Other contributions":0,"Contributions from gifts and grants":19882,"Fundraising revenue":0,"Dues":715,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":32760,"Total revenue":32760,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4121,"Investment income total":4121,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6038,"Other total":337,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":5701,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":83576,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":555,"Fundraising professional":0,"Fees to independent contractors":555},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":82521,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":31724,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":509,"Itemized Expenses":50288,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":457324,"Non-interest bearing cash":0,"Savings and temp cash investments":138143,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":147588,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":171593},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":457324,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.31582593362302414,"percentile":0.10868185997086828},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.47195367091031,"percentile":0.8198344104461791},"Officer Compensation Ratio":{"score":0.005982578730736096,"percentile":0.9773294581272127},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.47412520159717697,"percentile":0.2613897775430402}},"source_xml":"201521349349203907_public.xml"},{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","JACK KAFFENBERGER","CARLA COTHRAN","DOUG HOWELL","BILL SIEFRING","TIM GERMANN","CINDY SINK","DANN WIDENER"],"Title":["BOARD MEMBER","VICE PRESIDE","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","SEC/TREAS.","PRESIDENT"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,4.0,2.0],"Total Compensation":[0,0,0,0,0,0,500,0],"Direct compensation":[0,0,0,0,0,0,500,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2018,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9373385241,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CINDY SINK","year_formation":2000,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":70279,"Contributions":{"value":7402,"Other contributions":2525,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":4877,"Related organizations":0},"Program revenue":{"value":35232,"Total revenue":{"value":35232,"FIRE CONTRACTS AND RUNS":34442,"MEMBERSHIP DUES":790},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4399,"Investment income total":4399,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":23246,"Other total":836,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":22410,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":99436,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":98936,"Management services":0,"Legal":0,"Accounting":595,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2592,"Office expenses":398,"Information technology":0,"Royalties":0,"Occupancy":16143,"Travel":0,"Conferences and meetings":0,"Interest":1882,"Payments to affiliates":0,"Depreciation and depletion":58812,"Insurance":6297,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":11042,"PROPANE, OIL AND GAS":5623,"MISCELLANEOUS":2759,"SUPPLIES":1958,"REAL ESTATE TAX":702},"All other expenses":1175},"Functional Expenses":{"value":null,"Program Service Expenses":99436,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":591796,"Non-interest bearing cash":43101,"Savings and temp cash investments":62882,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":385813,"Investments publicly traded":0,"Investments other":100000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":40000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":40000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":551796,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":551796,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.4148749982213748,"percentile":0.08712410165816839},"Liabilities to Assets Ratio":{"score":0.06759085901222718,"percentile":0.3622718699250942},"Operating Reserve Ratio":{"score":5.951526610080856,"percentile":0.8317909389949071},"Officer Compensation Ratio":{"score":0.005028359950118669,"percentile":0.9810944510675457},"Program Expense Growth":{"score":0.5367495896830968,"percentile":0.939422074188454},"Revenue Growth":{"score":0.11575586542364323,"percentile":0.7962991737337308},"Asset Growth":{"score":0.06437357064634007,"percentile":0.5790185506614142},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7532025263572998,"percentile":0.9203359022698862}},"source_xml":"202041909349300204_public.xml"},{"Organization":{"value":null,"Person":["DENYSE TURNER-BRUMBAUGH","MIKE BULCHER","DOUG HOWELL","ROBERT WIDENER II","JERROD WIDENER","DARRIN BRUMBAUGH","BILL SIEFRING"],"Title":["SEC/TREAS","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT","VICE PRESIDE"],"Hours":[4.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[1000,0,0,0,0,0,0],"Direct compensation":[1000,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2022,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9375643301,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENYSE TURNER-BRUMBAUGH","year_formation":2000,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":104940,"Contributions":{"value":30924,"Other contributions":16135,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":14789,"Related organizations":0},"Program revenue":{"value":40974,"Total revenue":{"value":40974,"FIRE CONTRACTS AND RUNS":40294,"MEMBERSHIP DUES":680},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4576,"Investment income total":4576,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28466,"Other total":1379,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":27087,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":118606,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1000,"Current officers":1000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":117606,"Management services":0,"Legal":0,"Accounting":1261,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":907,"Information technology":0,"Royalties":0,"Occupancy":13110,"Travel":0,"Conferences and meetings":0,"Interest":338,"Payments to affiliates":0,"Depreciation and depletion":54354,"Insurance":6903,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":35416,"SMALL EQUIPMENT":15519,"PROPANE, OIL AND GAS":8069,"MISCELLANEOUS":7316,"COMMUNICATIONS":4512},"All other expenses":5317},"Functional Expenses":{"value":null,"Program Service Expenses":118606,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":515098,"Non-interest bearing cash":16102,"Savings and temp cash investments":58529,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":340467,"Investments publicly traded":0,"Investments other":100000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":515098,"Net assets without donor restriction":515098,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.13022679626453212,"percentile":0.1959027684509217},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.342933747027975,"percentile":0.7831596931365152},"Officer Compensation Ratio":{"score":0.008431276663912449,"percentile":0.9672793835745895},"Program Expense Growth":{"score":0.21485095608245247,"percentile":0.8163454872789312},"Revenue Growth":{"score":0.0514682878298316,"percentile":0.6124188830945075},"Asset Growth":{"score":0.012348388070155121,"percentile":0.37157142749003524},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7616249113874536,"percentile":0.9288470503159458}},"source_xml":"202301659349300505_public.xml"},{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","ROBERT WIDENER II","DOUG HOWELL","BILL SIEFRING","MEGAN GOETTEMOLLER","JERROD WIDENER","MIKE BULCHER"],"Title":["PRESIDENT","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE","SEC/TREAS","BOARD MEMBER","BOARD MEMBER"],"Hours":[2.0,2.0,2.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,500,0,0],"Direct compensation":[0,0,0,0,500,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2024,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9375643301,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":135778,"Contributions":{"value":51333,"Other contributions":0,"Contributions from gifts and grants":46877,"Fundraising revenue":0,"Dues":4456,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":38650,"Total revenue":38650,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9064,"Investment income total":9064,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":36731,"Other total":1303,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":35428,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":118766,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":1080,"Fundraising professional":0,"Fees to independent contractors":1080},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":117186,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":26238,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":90948,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":415960,"Non-interest bearing cash":0,"Savings and temp cash investments":172958,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":113300,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":129702},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":415960,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12529275729499625,"percentile":0.6638865106113524},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.502349157166192,"percentile":0.7439450926073191},"Officer Compensation Ratio":{"score":0.00420995907919775,"percentile":0.9842255147256693},"Program Expense Growth":{"score":0.06482688567946013,"percentile":0.5831841617959196},"Revenue Growth":{"score":0.060476442427217274,"percentile":0.6478937671252244},"Asset Growth":{"score":-0.002295599825139004,"percentile":0.3095661774456681},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5902823878484964,"percentile":0.5768602125077219}},"source_xml":"202541299349201209_public.xml"},{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","JACK KAFFENBERGER","CINDY SINK","CARLA COTHRAN","DOUG HOWELL","BILL SIEFRING","DANN WIDENER","TIM GERMANN"],"Title":["BOARD MEMBER","Vice President","Sec/TREAS.","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","President","BOARD MEMBER"],"Hours":[2.0,2.0,4.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,500,0,0,0,0,0],"Direct compensation":[0,0,500,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2015,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9373385241,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":51376,"Contributions":{"value":5318,"Other contributions":0,"Contributions from gifts and grants":4693,"Fundraising revenue":0,"Dues":625,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":36173,"Total revenue":36173,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3984,"Investment income total":3984,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":5901,"Other total":605,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":5296,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":58140,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":615,"Fundraising professional":0,"Fees to independent contractors":615},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":57025,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":10495,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":99,"Itemized Expenses":46431,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":450560,"Non-interest bearing cash":0,"Savings and temp cash investments":154319,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":143491,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":152750},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":450560,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.13165680473372782,"percentile":0.1947476083110389},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":7.749570003439972,"percentile":0.8652582655839155},"Officer Compensation Ratio":{"score":0.008599931200550396,"percentile":0.9665267756979449},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.052563462676865576,"percentile":0.21468896658903186},"Asset Growth":{"score":-0.02904564315352697,"percentile":0.2161175745277245},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4480781341072109,"percentile":0.20745570889269882}},"source_xml":"201611469349200101_public.xml"},{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","ROBERT WIDENER II","DOUG HOWELL","BILL SIEFRING","MEGAN GOETTEMOLLER","JERROD WIDENER","MIKE BULCHER"],"Title":["PRESIDENT","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE","SEC/TREAS","BOARD MEMBER","BOARD MEMBER"],"Hours":[2.0,2.0,2.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,1000,0,0],"Direct compensation":[0,0,0,0,1000,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2023,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9375643301,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":150098,"Contributions":{"value":41401,"Other contributions":0,"Contributions from gifts and grants":40271,"Fundraising revenue":0,"Dues":1130,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":47977,"Total revenue":47977,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5014,"Investment income total":5014,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":55706,"Other total":1214,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":27387,"Gross profit from sales of inventory":0,"Gain from sale of assets":27105}},"Expenses":{"value":166245,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":1055,"Fundraising professional":0,"Fees to independent contractors":1055},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1000,"Current officers":1000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":164190,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":27944,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":136246,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":498951,"Non-interest bearing cash":0,"Savings and temp cash investments":213658,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":117908,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":167385},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":498951,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10757638342949273,"percentile":0.21573614251105483},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.0012992871966073,"percentile":0.7124580584807707},"Officer Compensation Ratio":{"score":0.006015218502812115,"percentile":0.9772005233579498},"Program Expense Growth":{"score":0.12725203876802332,"percentile":0.7240872115790817},"Revenue Growth":{"score":0.062449723190448274,"percentile":0.6551421097912539},"Asset Growth":{"score":0.007163966163774309,"percentile":0.3498695058661382},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5270741737796579,"percentile":0.392461937415594}},"source_xml":"202421369349207482_public.xml"},{"Organization":{"value":null,"Person":["CINDY SINK","DARRIN BRUMBAUGH","CARLA COTHRAN","TIM GERMANN","DOUG HOWELL","BILL SIEFRING","JACK KAFFENBERGER","DANN WIDENER"],"Title":["SEC/TREAS.","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE","PRESIDENT"],"Hours":[4.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[500,0,0,0,0,0,0,0],"Direct compensation":[500,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2020,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9373385241,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CINDY SINK","year_formation":2000,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":62047,"Contributions":{"value":5811,"Other contributions":2931,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":2880,"Related organizations":0},"Program revenue":{"value":37021,"Total revenue":{"value":37021,"FIRE CONTRACTS AND RUNS":36211,"MEMBERSHIP DUES":810},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4531,"Investment income total":4531,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":14684,"Other total":5544,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":9140,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":96741,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":96241,"Management services":0,"Legal":0,"Accounting":2550,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3479,"Office expenses":1993,"Information technology":0,"Royalties":0,"Occupancy":10659,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":54027,"Insurance":6472,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14354,"PROPANE, OIL AND GAS":8159,"COMMUNICATIONS":2764,"TRAINING AND MANUALS":1825,"SMALL EQUIPMENT":1606},"All other expenses":2707},"Functional Expenses":{"value":null,"Program Service Expenses":96741,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":504202,"Non-interest bearing cash":42776,"Savings and temp cash investments":64496,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":296930,"Investments publicly traded":0,"Investments other":100000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":504202,"Net assets without donor restriction":504202,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.5591567682563218,"percentile":0.06768386519680623},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.2118750064605495,"percentile":0.8125482114012221},"Officer Compensation Ratio":{"score":0.005168439441395065,"percentile":0.980534756955518},"Program Expense Growth":{"score":0.30010879133655555,"percentile":0.865220338285914},"Revenue Growth":{"score":0.017277864725221855,"percentile":0.45083543518472635},"Asset Growth":{"score":0.025241343824669187,"percentile":0.42598814015930686},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7367149158269467,"percentile":0.9018051217276757}},"source_xml":"202111459349300206_public.xml"},{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","JACK KAFFENBERGER","CINDY SINK","CARLA COTHRAN","DOUG HOWELL","BILL SIEFRING","DANN WIDENER","TIM GERMANN"],"Title":["BOARD MEMBER","Vice President","Sec/TREAS.","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","President","BOARD MEMBER"],"Hours":[2.0,2.0,4.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,500,0,0,0,0,0],"Direct compensation":[0,0,500,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2013,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9373385241,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":57414,"Contributions":{"value":11784,"Other contributions":0,"Contributions from gifts and grants":10904,"Fundraising revenue":0,"Dues":880,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":37146,"Total revenue":37146,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4068,"Investment income total":4068,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4416,"Other total":500,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":3916,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":52303,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":545,"Fundraising professional":0,"Fees to independent contractors":545},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":51258,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":10234,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":434,"Itemized Expenses":40590,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":477384,"Non-interest bearing cash":0,"Savings and temp cash investments":157384,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":151685,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":168315},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":477384,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08902009962726862,"percentile":0.6037845557045814},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":9.127277594019464,"percentile":0.8830313853822123},"Officer Compensation Ratio":{"score":0.00955968108903887,"percentile":0.9624423761701196},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.6019266999455171,"percentile":0.6111237879178455}},"source_xml":"201431209349200603_public.xml"},{"Organization":{"value":null,"Person":["CINDY SINK","DARRIN BRUMBAUGH","CARLA COTHRAN","TIM GERMANN","DOUG HOWELL","BILL SIEFRING","JACK KAFFENBERGER","DANN WIDENER"],"Title":["SEC/TREAS.","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE","PRESIDENT"],"Hours":[4.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[500,0,0,0,0,0,0,0],"Direct compensation":[500,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2019,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9373385241,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CINDY SINK","year_formation":2000,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":79862,"Contributions":{"value":6550,"Other contributions":4870,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1680,"Related organizations":0},"Program revenue":{"value":42658,"Total revenue":{"value":42658,"FIRE CONTRACTS AND RUNS":41703,"MEMBERSHIP DUES":955},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4482,"Investment income total":4482,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":26172,"Other total":979,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":25193,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":92762,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":92262,"Management services":0,"Legal":0,"Accounting":665,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":5205,"Office expenses":759,"Information technology":0,"Royalties":0,"Occupancy":5984,"Travel":0,"Conferences and meetings":0,"Interest":2390,"Payments to affiliates":0,"Depreciation and depletion":58636,"Insurance":6332,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":10084,"COMMUNICATIONS":3150,"PROPANE, OIL AND GAS":3032,"UNIFORMS":2780,"TRAINING AND MANUALS":1122},"All other expenses":2207},"Functional Expenses":{"value":null,"Program Service Expenses":92762,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":538896,"Non-interest bearing cash":43659,"Savings and temp cash investments":62048,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":333189,"Investments publicly traded":0,"Investments other":100000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":538896,"Net assets without donor restriction":538896,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.16152863689865019,"percentile":0.17327830086296658},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.80944783424247,"percentile":0.8284240982535473},"Officer Compensation Ratio":{"score":0.005390138203143529,"percentile":0.9796795873305961},"Program Expense Growth":{"score":0.3903140789935327,"percentile":0.8993509859888723},"Revenue Growth":{"score":0.06186125760649087,"percentile":0.6529866447396602},"Asset Growth":{"score":0.04298627283170825,"percentile":0.49930904975206253},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7809831471887495,"percentile":0.9459027438498211}},"source_xml":"202001909349300205_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["DARRIN BRUMBAUGH","ROBERT WIDENER II","DOUG HOWELL","BILL SIEFRING","MEGAN GOETTEMOLLER","JERROD WIDENER","MIKE BULCHER"],"Title":["PRESIDENT","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE","SEC/TREAS","BOARD MEMBER","BOARD MEMBER"],"Hours":[2.0,2.0,2.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,500,0,0],"Direct compensation":[0,0,0,0,500,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide volunteer fire protection and education to the local and surrounding communities.","year":2024,"name":"ROSSBURG FIRE ASSOCIATION INC","phone":9375643301,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 27, ROSSBURG, OH, 45362, USA","city":"ROSSBURG","state":"OH","country":"USA","zip_code":45362},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":135778,"Contributions":{"value":51333,"Other contributions":0,"Contributions from gifts and grants":46877,"Fundraising revenue":0,"Dues":4456,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":38650,"Total revenue":38650,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9064,"Investment income total":9064,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":36731,"Other total":1303,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":35428,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":118766,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":1080,"Fundraising professional":0,"Fees to independent contractors":1080},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":500,"Current officers":500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":117186,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":26238,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":90948,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":415960,"Non-interest bearing cash":0,"Savings and temp cash investments":172958,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":113300,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":129702},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":415960,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12529275729499625,"percentile":0.6638865106113524},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.502349157166192,"percentile":0.7439450926073191},"Officer Compensation Ratio":{"score":0.00420995907919775,"percentile":0.9842255147256693},"Program Expense Growth":{"score":0.06482688567946013,"percentile":0.5831841617959196},"Revenue Growth":{"score":0.060476442427217274,"percentile":0.6478937671252244},"Asset Growth":{"score":-0.002295599825139004,"percentile":0.3095661774456681},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5902823878484964,"percentile":0.5768602125077219}},"source_xml":"202541299349201209_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}