Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liberty Township Fire Company
EIN 23-2391436 • 501(c)3 • Danville, PA
Profile
Our organization provides for the operation and maintenance of a volunteer fire company servicing liberty township of montour county pa and the surrounding area
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
35th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Balance Sheet
Assets
Down$607,711
Down $36,918 (-5.7%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$607,711
Down $36,918 (-5.7%) from 2023
Revenue
Down$108,670
Down $58,282 (-35%) from 2023
Expenses
Down$145,588
Down $68,035 (-32%) from 2023
Net Income
Up-$36,918
Up $9,753 (+21%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $607,711
- Liabilities
- $0
- Net assets
- $607,711
- Revenue
- $108,670
- Expenses
- $145,588
- Net income
- -$36,918
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 30, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $115,627
Mission and Program Overview
Mission
Our organization provides for the operation and maintenance of a volunteer fire company servicing liberty township of montour county pa and the surrounding area
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $644,629 | $607,711 | ▼ $36,918 |
| Savings and Temporary Cash Investments | $407,601 | $434,559 | ▲ $26,958 |
| Land, Buildings, and Equipment, Net | $237,028 | $173,152 | ▼ $63,876 |
| Cash and Non-Interest-Bearing Accounts | $0 | $0 | → $0 |
| Total Assets | $644,629 | $607,711 | ▼ $36,918 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $644,629 | $607,711 | ▼ $36,918 |
| Total Liabilities and Net Assets / Fund Balance | $644,629 | $607,711 | ▼ $36,918 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $143,152 | $550,484 | $693,636 |
| Land | $30,000 | - | $30,000 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Gale Roland | President |
| Martin George | Fire Chief |
| Tom Applegate | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $91,993
- Program Service Revenue
- $0
- Investment Income
- $12,914
- Other Revenue
- $3,763
- All Other Contributions
- $79,401
- Change in Net Assets
- $-36,918
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $145,588 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $93,876 | $0 | $0 | $93,876 |
| All Other Expenses | $40,714 | $0 | $0 | $40,714 |
| Insurance | $9,593 | $0 | $0 | $9,593 |
| Office Expenses | $726 | $0 | $0 | $726 |
| Fees for Services Accounting | $525 | $0 | $0 | $525 |
| Fees for Services Legal | $154 | $0 | $0 | $154 |
| Total Functional Expenses | $145,588 | $0 | $0 | $145,588 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $10,720 |
| Fundraising Direct Expenses | $6,957 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Filing and Contact Details
Filer
- Filer Name
- Liberty Township Fire Company
- EIN
- 23-2391436
- Phone
- 5703940440
- Address
- 127 MOORESBURG ROAD, DANVILLE, PA 17821
Signing Officer
- Name
- Gale Roland
- Title
- President
- Phone
- 5703940440
- Signed
- 2025-10-30
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Gale Roland
- Formed
- 1946
- Legal Domicile
- Pa
- Voting Board Members
- 180
- Independent Board Members
- 180
- Employees
- 0
- Volunteers
- 178
Preparer
- Firm
- Susan Shultz CPA Tax & Accounting
- Address
- 521 E Market Street, Danville, PA 17821
- Preparer
- Susan M Shultz CPA
- Phone
- 5702758846
Supplemental Narrative
Additional Explanations
Pt VI, Line 2
“There are several family relationships within the organizations membership.”
Pt VI, Line 6
“The fire company has two levels of membership: active fire fighters and non-fire fighter volunteers.”
Pt VI, Line 7A
“The active members vote to elect the fire companys board officers and trustees.”
Pt VI, Line 7B
“Any decisions made by the board that involve large investment or policies and procedures are voted upon by the active membership of the fire company.”
Pt VI, Line 11B
“Once the return is prepared and ready to be filed, it is placed in the office for availability. The return is not filed until one week after made available for review.”
Pt VI, Line 15B
“The organization is run by non-compensated volunteers.”
Pt VI, Line 4
“The organization added a section to the by-laws to stipulate upon dissolution any assets be disbursed to another qualified 501(c)3 organization.”
Other
“LIBERTY TOWNSHIP FIRE COMPANY elects to make the de minimis safe harbor election under the Regulation 1.263(a)-1(f).”
Other
“LIBERTY TOWNSHIP FIRE COMPANY hereby adopts for book and Federal income tax purposes the following policy regarding capitalization expenses for the year beginning January 1, 2024. In accordance with Internal Revenue Code Sections 167 and 168 and related Regulations LIBERTY TOWNSHIP FIRE COMPANY has deternimed that amounts whose individual cost (including tax,installation and delivery costs) does not exceed $2,500 will be deducted as incurred as operating expense. Amounts exceeding this dollar limit will be examined individually to determine if their use or purpose requires capitalization under the betterment, adaptation or restoration rules used by the Internal Revenue Service and will be capitalized or expensed as incurred as a result of the application of those rules.”
Form 990, Part IX, Line 24E
“Repairs & maintenance 6096. 6096. 0. 0.”
Form 990, Part IX, Line 24E
“Truck expense 5224. 5224. 0. 0.”
Form 990, Part IX, Line 24E
“Utilities 10195. 10195. 0. 0.”
Form 990, Part IX, Line 24E
“Dues & subscriptions 597. 597. 0. 0.”
Form 990, Part IX, Line 24E
“TRAINING 269. 269. 0. 0.”
Form 990, Part IX, Line 24E
“Small fire equipment 15093. 15093. 0. 0.”
Form 990, Part IX, Line 24E
“Fire co apparrel 1737. 1737. 0. 0.”
Form 990, Part IX, Line 24E
“Supplies 1103. 1103. 0. 0.”
Form 990, Part IX, Line 24E
“Appraisal service 400. 400. 0. 0.”
Raw XML Appendix368 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 136538 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 319556 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 180425 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 892841 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 912276 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 550484 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 693636 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 30000 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 30000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 173152 |
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| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE SEVERAL FAMILY RELATIONSHIPS WITHIN THE ORGANIZATIONS MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FIRE COMPANY HAS TWO LEVELS OF MEMBERSHIP: ACTIVE FIRE FIGHTERS AND NON-FIRE FIGHTER VOLUNTEERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ACTIVE MEMBERS VOTE TO ELECT THE FIRE COMPANYS BOARD OFFICERS AND TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANY DECISIONS MADE BY THE BOARD THAT INVOLVE LARGE INVESTMENT OR POLICIES AND PROCEDURES ARE VOTED UPON BY THE ACTIVE MEMBERSHIP OF THE FIRE COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ONCE THE RETURN IS PREPARED AND READY TO BE FILED, IT IS PLACED IN THE OFFICE FOR AVAILABILITY. THE RETURN IS NOT FILED UNTIL ONE WEEK AFTER MADE AVAILABLE FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION IS RUN BY NON-COMPENSATED VOLUNTEERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION ADDED A SECTION TO THE BY-LAWS TO STIPULATE UPON DISSOLUTION ANY ASSETS BE DISBURSED TO ANOTHER QUALIFIED 501(C)3 ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | LIBERTY TOWNSHIP FIRE COMPANY elects to make the de minimis safe harbor election under the Regulation 1.263(a)-1(f). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | LIBERTY TOWNSHIP FIRE COMPANY hereby adopts for book and Federal income tax purposes the following policy regarding capitalization expenses for the year beginning January 1, 2024. In accordance with Internal Revenue Code Sections 167 and 168 and related Regulations LIBERTY TOWNSHIP FIRE COMPANY has deternimed that amounts whose individual cost (including tax,installation and delivery costs) does not exceed $2,500 will be deducted as incurred as operating expense. Amounts exceeding this dollar limit will be examined individually to determine if their use or purpose requires capitalization under the betterment, adaptation or restoration rules used by the Internal Revenue Service and will be capitalized or expensed as incurred as a result of the application of those rules. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | REPAIRS & MAINTENANCE 6096. 6096. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | TRUCK EXPENSE 5224. 5224. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | UTILITIES 10195. 10195. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | DUES & SUBSCRIPTIONS 597. 597. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | TRAINING 269. 269. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | SMALL FIRE EQUIPMENT 15093. 15093. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | FIRE CO APPARREL 1737. 1737. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | SUPPLIES 1103. 1103. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | APPRAISAL SERVICE 400. 400. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990, Part IX, Line 24e |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 607711 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 365 NAREHOOD RD |
| IRS990/USAddress/CityNm | 0 | DANVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
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| IRS990/VotingMembersGoverningBodyCnt | 0 | 180 |
| IRS990/VotingMembersIndependentCnt | 0 | 180 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GALE ROLAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5703940440 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIBERTY TOWNSHIP FIRE COMPANY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
| ReturnHeader/Filer/EIN | 0 | 232391436 |
| ReturnHeader/Filer/PhoneNum | 0 | 5703940440 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 127 MOORESBURG ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DANVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 17821 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460797872 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Susan Shultz CPA Tax & Accounting |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 521 E Market Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Danville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 17821 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5702758846 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Susan M Shultz CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-05T12:28:55-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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