Fire Co UBTI

Just got a referral to prepare the 990 for a local volunteer fire co for the upcoming tax year 2018. I went for the initial meeting and reviewed the previous year’s 990. They rent their hall for receptions, etc. and other local events and they also hold an annual coin drop. These activities are run by the firemen and some of the wives. With my limited knowledge of non profits, I knew that the coin drop and hall rentals don’t create UBTI. I also found out that on their property, a very large parking area, they rent space to a local marina to store their boats. In addition to that they also rent land space for a cell tower. The local tax assessor has been direct billing these renters and not the fire company. The chief’s position is that the money raised is being used to keep up the station and also being accumulated for replacement fire engines and other vehicles in their fleet. I’m not quite certain about UBTI in this scenario. Any thoughts?

Real property rentals are generally excluded from UBIT.

https://www.irs.gov/charities-non-profits/exclusion-of-rent-from-real-property-from-unrelated-business-taxable-income

We treat rental of non profit's premises to non-charitable parties as UBTI activities. Although, it doesn't much matter in our case, as the non profit runs a loss in all activities.