Civic Intelligence

Lower Macungie Fire Department

EIN 23-2975078 • 501(c)3 • Wescosville, PA

Profile

To provide fire protection and fire rescue services to lower macungie township and surrounding areas.

PO Box 3002Wescosville, PA 18106

www.firestation30.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.16x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.38x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

24th percentile

-7.8%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$3,130

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

34th percentile

-1.4%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-2.8%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$4,753,511

Down $68,279 (-1.4%) from 2023

Liabilities

Down

$781,753

Down $89,945 (-10%) from 2023

Net Assets

Up

$3,971,758

Up $21,666 (+0.5%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin24th percentile

Revenue

Down

$565,742

Down $16,386 (-2.8%) from 2023

Expenses

Up

$609,785

Up $52,562 (+9.4%) from 2023

Net Income

Down

-$44,043

Down $68,948 (-277%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $1,725,125Liabilities 2010: $216,913Net Assets 2010: $1,508,2122010Assets 2011: $2,117,417Liabilities 2011: $197,800Net Assets 2011: $1,919,6172011Assets 2012: $2,130,464Liabilities 2012: $178,339Net Assets 2012: $1,952,1252012Assets 2013: $2,243,452Liabilities 2013: $160,985Net Assets 2013: $2,082,4672013Assets 2014: $2,236,552Liabilities 2014: $139,998Net Assets 2014: $2,096,5542014Assets 2015: $2,725,559Liabilities 2015: $120,160Net Assets 2015: $2,605,3992015Assets 2016: $2,730,092Liabilities 2016: $96,665Net Assets 2016: $2,633,4272016Assets 2017: $2,784,291Liabilities 2017: $78,571Net Assets 2017: $2,705,7202017Assets 2018: $2,726,227Liabilities 2018: $65,501Net Assets 2018: $2,660,7262018Assets 2019: $3,148,862Liabilities 2019: $51,521Net Assets 2019: $3,097,3412019Assets 2020: $4,918,006Liabilities 2020: $1,035,304Net Assets 2020: $3,882,7022020Assets 2021: $5,017,947Liabilities 2021: $989,838Net Assets 2021: $4,028,1092021Assets 2022: $4,780,200Liabilities 2022: $920,921Net Assets 2022: $3,859,2792022Assets 2023: $4,821,790Liabilities 2023: $871,698Net Assets 2023: $3,950,0922023Assets 2024: $4,753,511Liabilities 2024: $781,753Net Assets 2024: $3,971,7582024

Highlighted filing

2024

Assets$4,753,511
Liabilities$781,753
Net Assets$3,971,758
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $264,7832010Expenses 2011: $340,3982011Revenue 2012: $293,741Expenses 2012: $305,453Net Income 2012: -$11,7122012Revenue 2013: $384,205Expenses 2013: $299,670Net Income 2013: $84,5352013Revenue 2014: $357,901Expenses 2014: $315,822Net Income 2014: $42,0792014Revenue 2015: $872,808Expenses 2015: $329,705Net Income 2015: $543,1032015Revenue 2016: $390,802Expenses 2016: $394,864Net Income 2016: -$4,0622016Revenue 2017: $384,948Expenses 2017: $355,476Net Income 2017: $29,4722017Revenue 2018: $415,557Expenses 2018: $387,405Net Income 2018: $28,1522018Revenue 2019: $737,518Expenses 2019: $467,519Net Income 2019: $269,9992019Revenue 2020: $1,123,903Expenses 2020: $412,299Net Income 2020: $711,6042020Revenue 2021: $502,571Expenses 2021: $474,389Net Income 2021: $28,1822021Revenue 2022: $573,404Expenses 2022: $534,141Net Income 2022: $39,2632022Revenue 2023: $582,128Expenses 2023: $557,223Net Income 2023: $24,9052023Revenue 2024: $565,742Expenses 2024: $609,785Net Income 2024: -$44,0432024

Highlighted filing

2024

Revenue$565,742
Expenses$609,785
Net Income-$44,043
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,753,511
Liabilities
$781,753
Net assets
$3,971,758
Revenue
$565,742
Expenses
$609,785
Net income
-$44,043
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$0.78$3.97$0.57$0.61$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.87$3.95$0.58$0.56$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$0.92$3.86$0.57$0.53$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.99$4.03$0.50$0.47$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$1.04$3.88$1.12$0.41$0.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.05$3.10$0.74$0.47$0.27
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.07$2.66$0.42$0.39$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$0.08$2.71$0.38$0.36$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.10$2.63$0.39$0.39$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.12$2.61$0.87$0.33$0.54
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.14$2.10$0.36$0.32$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.24$0.16$2.08$0.38$0.30$0.08
2012Summary only. Only limited summary data is available for this year.$2.13$0.18$1.95$0.29$0.31$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.20$1.92$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.22$1.51$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.0
Gross Receipts
$794,877
Mission and Program Overview

Mission

To provide fire protection and fire rescue services to lower macungie township and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,550,581$2,351,519▼ $199,062
Investments in Publicly Traded Securities$1,889,465$2,050,728▲ $161,263
Savings and Temporary Cash Investments$301,852$280,231▼ $21,621
Cash and Non-Interest-Bearing Accounts$79,892$64,158▼ $15,734
Total Assets$4,821,790$4,753,511▼ $68,279
Other Assets Total-$6,875-
Liabilities
Mortgage Notes Payable Secured by Investment Property$868,350$779,968▼ $88,382
Other Liabilities$3,348$1,785▼ $1,563
Total Liabilities$871,698$781,753▼ $89,945
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,091,012$3,184,640▲ $93,628
Net Assets With Donor Restrictions$859,080$787,118▼ $71,962
Total Net Assets Fund Balance$3,950,092$3,971,758▲ $21,666
Total Liabilities and Net Assets / Fund Balance$4,821,790$4,753,511▼ $68,279

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,161,550$1,823,318$3,984,868
Buildings$189,969$382,319$572,288
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ryan TrexlerFire ChiefPT$3,130$3,130
Ken GaravagliaDirectorPT$2,240$2,240
Andrew MillerDirectorPT$2,180$2,180
Michelle ScalesTreasurerPT$2,000$2,000
Randy TrexlerDirectorPT$1,520$1,520
Glenn SimmonsSecretaryPT$1,380$1,380
Alex GoldmanVice PresidePT$840$840

Board Members and Trustees

NameTitle
Joseph ThompsonPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$419,050
Program Service Revenue
$11,790
Investment Income
$127,963
Other Revenue
$6,939
All Other Contributions
$195,204
Change in Net Assets
$-44,043

Audited Revenue Reconciliation

Revenue per Audited Statements
$565,742
Revenue Not Reported on Form 990
$65,709
Total Revenue per Audited Statements
$631,451
Total Revenue per Form 990
$565,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$538,225
Salaries, Compensation, and Employee Benefits$71,560
Total Fundraising Expense$8,690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$206,861--$206,861
Pension Plan Contributions$52,500--$52,500
Insurance$40,520--$40,520
Occupancy$34,828--$34,828
All Other Expenses$17,008$5,919-$22,927
Office Expenses$10,264$9,710-$19,974
Interest$16,842--$16,842
Current Officers, Directors, Trustees, and Key Employees$13,290--$13,290
Fees for Services Accounting-$10,425-$10,425
Other Expenses$48,284$45,668$8,690$8,690
Other Salaries and Wages-$5,129-$5,129
Fees for Services Other-$2,792-$2,792
Payroll Taxes-$641-$641
Total Functional Expenses$509,151$91,944$8,690$609,785

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$609,785
Total Expenses per Audited Statements$609,785
Total Expenses per Form 990$609,785
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Liability$1,515
Payroll Tax Liability$270
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the department's treasurer prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“For each interest disclosed to the board, the board determines whether to: (a) take no action; (b) assure full disclosure to the board (c) ask the person to recuse from participation in related discussions or decisions within the organization; or (d) ask the person to resign from his or her position in the organization or, if the person refuses to resign, become subject to possible removal in accordance with the organization's removal policies. The board monitors proposed or ongoing transactions for conflicts of interest and they are fully disclosed to the board.”

Form 990, Page 6, Part VI, Line 15A

“The fire department is a volunteer fire department. Officers and other members are compensated only with a small stipend based upon the number of calls that each respond to and for certain administrative duties. This incentive program has been approved by the department's governing body.”

Form 990, Page 6, Part VI, Line 15B

“The fire department is a volunteer fire department. Officers and other members are compensated only with a small stipend based upon the number of calls that each respond to and for certain administrative duties. This incentive program has been approved by the department's governing body.”

Form 990, Page 6, Part VI, Line 19

“The department's governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lower Macungie Fire Department
EIN
23-2975078
Phone
6103980996
Address
PO BOX 3002, WESCOSVILLE, PA 18106

Signing Officer

Name
Joseph Thompson
Title
President
Phone
6103980996
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Thompson
Formed
1999
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
60

Preparer

Firm
Buckno Lisicky & Company Pc
Address
645 HAMILTON ST SUITE 204, ALLENTOWN, PA 18101
Preparer
Chris Betley
Phone
6108218580
Raw XML AppendixShowing 400 of 425 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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt051962
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01800
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01800
IRS990/NetUnrlzdGainsLossesInvstAmt065709
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03091012
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03184640
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt034828
IRS990/OccupancyGrp/TotalAmt034828
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09710
IRS990/OfficeExpensesGrp/ProgramServicesAmt010264
IRS990/OfficeExpensesGrp/TotalAmt019974
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt06875
IRS990/OtherExpensesGrp/Desc0TRUCK REPAIR
IRS990/OtherExpensesGrp/Desc1OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc2FOOD AND EVENTS
IRS990/OtherExpensesGrp/Desc3FUND RAISING
IRS990/OtherExpensesGrp/FundraisingAmt08690
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011660
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt145668
IRS990/OtherExpensesGrp/ProgramServicesAmt068754
IRS990/OtherExpensesGrp/ProgramServicesAmt148284
IRS990/OtherExpensesGrp/TotalAmt068754
IRS990/OtherExpensesGrp/TotalAmt159944
IRS990/OtherExpensesGrp/TotalAmt245668
IRS990/OtherExpensesGrp/TotalAmt38690
IRS990/OtherLiabilitiesGrp/BOYAmt03348
IRS990/OtherLiabilitiesGrp/EOYAmt01785
IRS990/OtherRevenueMiscGrp/Desc0GAIN/LOSS ON SALE OF ASSET
IRS990/OtherRevenueMiscGrp/Desc1INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04900
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1239
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04900
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1239
IRS990/OtherRevenueTotalAmt05139
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05129
IRS990/OtherSalariesAndWagesGrp/TotalAmt05129
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0641
IRS990/PayrollTaxesGrp/TotalAmt0641
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt052500
IRS990/PensionPlanContributionsGrp/TotalAmt052500
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOSEPH THOMPSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0FALSE ALARM FEES
IRS990/ProgramServiceRevenueGrp/Desc1FIRE REPORTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1240
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1240
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0438393
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt063148
IRS990/PYOtherExpensesAmt0499729
IRS990/PYOtherRevenueAmt073987
IRS990/PYProgramServiceRevenueAmt06600
IRS990/PYRevenuesLessExpensesAmt024905
IRS990/PYSalariesCompEmpBnftPaidAmt057494
IRS990/PYTotalExpensesAmt0557223
IRS990/PYTotalRevenueAmt0582128
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-44043
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01800
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt011790
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0301852
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0280231
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 13,809 INSURANCE PROCEEDS 27,700 PROCEEDS FROM SALE OF ASSET 61,304 ACQUISITION OF ASSETS 66,779
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0419051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0438393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0442213
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0395294
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01084421
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02779372
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt079862
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt061019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt047404
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt051550
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt040694
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0280529
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt057293
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05139
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt073987
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt088215
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02251
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0169592
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86060
IRS990ScheduleA/PublicSupportPY170Pct00.87010
IRS990ScheduleA/PublicSupportTotal170Amt02779372
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0419051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0438393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0442213
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0395294
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01084421
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02779372
IRS990ScheduleA/TotalSupportAmt03229493
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0189969
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0382319
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0572288
IRS990ScheduleD/EquipmentGrp/BookValueAmt02161550
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01823318
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03984868
IRS990ScheduleD/ExpensesSubtotalAmt0609785
IRS990ScheduleD/NetUnrealizedGainsInvstAmt065709
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01515
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt065709
IRS990ScheduleD/RevenueSubtotalAmt0565742
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02351519
IRS990ScheduleD/TotalExpensesPerForm990Amt0609785
IRS990ScheduleD/TotalLiabilityAmt01785
IRS990ScheduleD/TotalRevenuePerForm990Amt0565742
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0631451
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0609785
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE DEPARTMENT'S TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR EACH INTEREST DISCLOSED TO THE BOARD, THE BOARD DETERMINES WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL POLICIES. THE BOARD MONITORS PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND THEY ARE FULLY DISCLOSED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FIRE DEPARTMENT IS A VOLUNTEER FIRE DEPARTMENT. OFFICERS AND OTHER MEMBERS ARE COMPENSATED ONLY WITH A SMALL STIPEND BASED UPON THE NUMBER OF CALLS THAT EACH RESPOND TO AND FOR CERTAIN ADMINISTRATIVE DUTIES. THIS INCENTIVE PROGRAM HAS BEEN APPROVED BY THE DEPARTMENT'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FIRE DEPARTMENT IS A VOLUNTEER FIRE DEPARTMENT. OFFICERS AND OTHER MEMBERS ARE COMPENSATED ONLY WITH A SMALL STIPEND BASED UPON THE NUMBER OF CALLS THAT EACH RESPOND TO AND FOR CERTAIN ADMINISTRATIVE DUTIES. THIS INCENTIVE PROGRAM HAS BEEN APPROVED BY THE DEPARTMENT'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DEPARTMENT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04821790
IRS990/TotalAssetsEOYAmt04753511
IRS990/TotalAssetsGrp/BOYAmt04821790
IRS990/TotalAssetsGrp/EOYAmt04753511
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0419050
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08690
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt091944
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0509151
IRS990/TotalFunctionalExpensesGrp/TotalAmt0609785
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0871698
IRS990/TotalLiabilitiesEOYAmt0781753
IRS990/TotalLiabilitiesGrp/BOYAmt0871698
IRS990/TotalLiabilitiesGrp/EOYAmt0781753
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03950092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03971758
IRS990/TotalProgramServiceExpensesAmt0509151
IRS990/TotalProgramServiceRevenueAmt011790
IRS990/TotalReportableCompFromOrgAmt013290
IRS990/TotalRevenueGrp/ExclusionAmt077801
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt068891
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0565742
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04821790
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04753511
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0958 BROOKSIDE ROAD
IRS990/USAddress/CityNm0WESCOSVILLE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018106
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.LOWERMACUNGIE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH THOMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

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