TY 2024 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) SCOTT BAILEY......................................................................
DIRECTOR

1.00
.................

(2) PETER PARTICELLI......................................................................
SECRETARY/TREASURER

2.00
.................

(3) BOB BALLARD......................................................................
VICE PRESIDENT

2.00
.................

(4) AL THORNTON......................................................................
DIRECTOR

1.00
.................

(5) LANCE HARRY......................................................................
DIRECTOR

1.00
.................

(6) PAUL HAYES......................................................................
DIRECTOR

1.00
.................

(7) BRETT STRATEN......................................................................
PRESIDENT

5.00
.................

(8) STEFAN SEKULA......................................................................
MANUFACTURERS VICE CHAIR

1.00
.................

(9) JEREMY WHEELER......................................................................
DIRECTOR

1.00
.................

(10) RICK SEIDEL......................................................................
MANUFACTURERS CHAIR

1.00
.................

(11) MICHAEL KIAMANESH......................................................................
DIRECTOR

1.00
.................

(12) SCOTT SHERMAN......................................................................
INSTALLER DIVISION CHAIR

1.00
.................

(13) BRENTON HARRIS......................................................................
IMMEDIATE PAST PRESIDENT

2.00
.................

(14) STEVE RICE......................................................................
INSTALLER DIVISION VICE CHAIR

1.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

CLEMONS ASSOCIATES,
3601 E JOPPA RD
BALTIMORE,MD21234

MANAGEMENT SERVICES

139,549

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

FIRE SUPPRESSION SYSTEMS ASSOC

Employer identification number

52-1298909

Return Reference	Explanation
Form 990, Part VI, Line 3 MANAGEMENT DELEGATED	FSSA IS MANAGED BY THE ASSOCIATION MANAGEMENT COMPANY OF CLEMONS ASSOCIATES, INC. FSSA MAINTAINS ITS HEADQUARTERS AT CLEMONS ASSOCIATES OFFICES LOCATED AT 3601 E. JOPPA ROAD, BALTIMORE MD 21234. ALL REGULAR FSSA STAFF MEMBERS ARE EMPLOYEES OF CLEMONS ASSOCIATES AND ARE PROVIDED TO FSSA ON AN AS-NEEDED BASIS. FSSA AND CLEMONS ASSOCIATES AGREE ON THE RESPONSIBILITIES OF THE MANAGEMENT FIRM. A MANAGEMENT FEE IS NEGOTIATED THAT COVERS THE COST OF THE FSSA EXECUTIVE DIRECTOR, SUPPORT STAFF, OFFICE, EQUIPMENT, AND OFFICE SPACE.
Form 990, Part VI, Line 6 CLASSES OF MEMBERS OR STOCKHOLDERS	FSSAS BYLAWS PROVIDE FOR NINE CLASSES OF MEMBERSHIP 1 MANUFACTURER, 2 INSTALLER, 3 SUPPLIER 4 HONORARY, 5EMERITUS, 6 ASSOCIATIONS, 7ASSOCIATE, 8 CONSULTANT/SPECIFIER, AND 9STUDENT
Form 990, Part VI, Line 7A ELECTION OF MEMBERS AND THEIR RIGHTS	MANUFACTURER AND INSTALLER MEMBERS ARE VOTING MEMBERS OF THE ASSOCIATION. THE ELECTION OF MEMBERS TO THE BOARD OF DIRECTORS IS MADE AT THE TIME OF THE ANNUAL MEETING AND ARE FOR ANNUAL TERMS NOT TO EXCEED TWO YEARS.
Form 990, Part VI, Line 11B ORGANIZATIONS PROCESS TO REVIEW FORM 990	THE TAX RETURN IS SENT TO THE ASSIGNED EXECUTIVE DIRECTOR FOR APPROVAL. ONCE APPROVED, THE RETURN IS SENT TO THE SECRETARY/TREASURER FOR REVIEW AND APPROVAL THROUGH A SECURE PORTAL. THE TAX RETURN IS SHARED WITH THE BOARD OF DIRECTORS AT THE NEXT UPCOMING BOARD MEETING OR EXECUTIVE COMMITTEE.
Form 990, Part VI, Line 12C ENFORCEMENT OF CONFLICTS POLICY	THE CONFLICT OF INTEREST POLICY IS POSTED UNDER POLICIES IN THE PASSWORD PROTECTED LEADERSHIP SECTION OF THE WEBSITE. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
Form 990, Part VI, Line 19 GOVERNING DOCUEMTNS DISCLOSURE EXPLANATIONS	AVAILABLE UPON WRITTEN REQUEST AT ASSOCIATION HEADQUARTERS.
Form 990, Part X, Section RECONCILIATION OF NET ASSETS, Line 9	During 2024, management discovered the membership revenue had been recognized incorrectly. The deferred portion of each years membership revenue has been adjusted based on the membership period. The effect of this adjustment is a decrease in beginning 2023 net assets of 58,910, an increase in 2023 deferred revenue of 78,375, and a decrease in 2023 membership dues revenue of 19,465.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24019898
Software Version:	24.0.1.0

1	Briefly describe the organization’s mission or most significant activities: TO PROMOTE, EDUCATE AND GROW THE SPECIAL HAZARD FIRE PROTECTION INDUSTRY.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	12
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	12
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	661,612	719,196
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	7,840	34,004
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	669,452	753,200
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	572,286	699,372
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	572,286	699,372
19	Revenue less expenses. Subtract line 18 from line 12.......	97,166	53,828
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	943,139	1,138,801
21	Total liabilities (Part X, line 26).............	227,825	448,034
22	Net assets or fund balances. Subtract line 21 from line 20.....	715,314	690,767

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 670,354 including grants of $ ) (Revenue $ )
	EDUCATION AND TRAINING OF THE MEMBERS THROUGH ANNUAL MEETINGS, SEMINAR SERIES, CERTIFICATION LITERATURE, TRAINING VIDEOS AND HANDBOOKS. PARTICIPATION IN DEVELOPING STANDARDS AND CODES RELATED TO FIRE SUPPRESSION SYSTEMS WITH GOVERNMENTS AND PRIVATE AGENCIES.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses670,354

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	ANNUAL MEETING		378,723	378,723
b	MEMBERSHIP DUES		315,829	315,829
c	TRAINING PROGRAM		7,105	7,105
d	PUBLICATIONS		16,054	16,054
e
f	All other program service revenue.		1,485	1,485
g	Total. Add lines 2a–2f .....		719,196

3 Investment income (including dividends, interest, and othersimilar amounts) ......			34,004	34,004
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			753,200	753,200

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	0
11	Fees for services (non-employees):
a	Management ......	139,549	128,385	11,164
b	Legal .........	52,354	48,166	4,188
c	Accounting ...........	6,100	5,612	488
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....	12,054	11,090	964
13	Office expenses .......	9,472	8,715	757
14	Information technology ......	5,364	4,935	429
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	336,637	336,637
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	0
23	Insurance ...	3,239	2,980	259
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	TECHNICAL DIRECTOR	70,544	64,900	5,644
b	BOARD OF DIRECTORS	5,548	5,104	444
c	BANK CREDIT CARD CHARGES	33,324	30,658	2,666
d	COMMITEE EXPENSES	7,469	6,871	598
e	All other expenses	17,718	16,301	1,417
25	Total functional expenses. Add lines 1 through 24e	699,372	670,354	29,018
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		432,428	1	976,366
2	Savings and temporary cash investments .........		505,578	2
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4	4,650
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		5,133	9	157,785
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		943,139	16	1,138,801

17	Accounts payable and accrued expenses .....	12,332	17	17,261
18	Grants payable ...		18
19	Deferred revenue .........	215,493	19	430,773
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	227,825	26	448,034

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	715,314	27	690,767
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	715,314	32	690,767
33	Total liabilities and net assets/fund balances ........	943,139	33	1,138,801

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6