<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-08-29T03:51:19-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>571143155</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>McMahon &amp; Vigeant PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>399 Main St</AddressLine1Txt>
        <CityNm>Dalton</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01226</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222487201</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DALTON FIREMENS ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DALT</BusinessNameControlTxt>
      <PhoneNum>4136840500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>20 FLANSBURG AVE</AddressLine1Txt>
        <CityNm>DALTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01226</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLOTTE CRANE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4136840500</PhoneNum>
      <SignatureDt>2023-08-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CHARLOTTE</PersonFirstNm>
        <PersonLastNm>CRANE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Deborah J McMahon</PreparerPersonNm>
      <PTIN>P01206681</PTIN>
      <PhoneNum>4136843443</PhoneNum>
      <PreparationDt>2023-08-29</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="990EZ" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>41971</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2899</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>271</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="990G">38498</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9083</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>29415</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>303</OtherRevenueTotalAmt>
      <TotalRevenueAmt>32888</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1153</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1087</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>24127</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26367</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6521</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>135003</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>141524</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>135003</BOYAmt>
        <EOYAmt>141524</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>135003</BOYAmt>
        <EOYAmt>141524</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>135003</BOYAmt>
        <EOYAmt>141524</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SUPPORT MEMBERS OF THE DALTON FIRE DEPARTMENT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO MAINTAIN AND PROMOTE PUBLIC SAFETY AND AWARENESS WITH RESPECT TO FIRE PREVENTION AND TO PROVIDE SUPPORT AND EQUIPMENT TO VOLUNTEERS INVOLVED IN THE OPERATION OF THE DALTON FIRE DEPARTMENT</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>22971</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>22971</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK BARNES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLOTTE CRANE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>004.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELANIE ROUCOULET</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN SEARS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARRY SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE PERRY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENNIS TINKER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MCMAHON &amp; VIGEANT PC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>399 MAIN ST STE 2G</AddressLine1Txt>
          <CityNm>DALTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01226</ZIPCd>
        </USAddress>
        <PhoneNum>4136843443</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>12377</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5701</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4099</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3218</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2899</CurrentTaxYearAmt>
        <TotalAmt>28294</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>25314</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>32277</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1839</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6854</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>38801</CurrentTaxYearAmt>
        <TotalAmt>105085</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>37691</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>37978</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5938</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10072</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41700</CurrentTaxYearAmt>
        <TotalAmt>133379</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>133379</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>653</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1410</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1359</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>123</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>271</CurrentTaxYearAmt>
        <TotalAmt>3816</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>653</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1410</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1359</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>123</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>271</CurrentTaxYearAmt>
        <TotalAmt>3816</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>38344</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39388</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7297</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10195</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41971</CurrentTaxYearAmt>
        <TotalAmt>137195</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97220</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.97260</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02780</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.02740</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>CARNIVAL</Event1Nm>
        <GrossReceiptsEvent1Amt>24068</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>24068</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>4379</FoodAndBeverageEvent1Amt>
        <Event2Nm>CHRISTMAS TREE SALE</Event2Nm>
        <GrossReceiptsEvent2Amt>6108</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>6108</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>4514</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>8322</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>8322</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>190</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>38498</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>38498</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>4379</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4704</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>9083</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>29415</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>VENDING INCOME 303</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment rental and maintenance 223</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 13,550</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS 252</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER MEETINGS/BEBEFITS 7,581</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>UNIFORM EXPENSE 400</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>FILING FEES 35</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 1,121</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAINING EXPENSE 340</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC PROGRAM EXPENSES 625</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
