Civic Intelligence

Lower Swatara Township Volunteer Fire

EIN 25-1663773 • 501(c)4 • Middletown, PA

Profile

The organization's exempt purpose is to provide fire and rescue services to the local municipality.

1350 Fulling Mill RoadMiddletown, PA 17057

www.lowerswatarafire.com

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

77th percentile

32%

Higher net margin than 77% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$1,800

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

52nd percentile

4.8%

Faster asset growth than 52% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,622,287

Up $166,512 (+4.8%) from 2023

Liabilities

Down

$150,880

Down $118,500 (-44%) from 2023

Net Assets

Up

$3,471,407

Up $285,012 (+8.9%) from 2023

Revenue

Up

$725,489

Up $94,267 (+15%) from 2023

Expenses

Up

$496,436

Up $5,775 (+1.2%) from 2023

Net Income

Up

$229,053

Up $88,492 (+63%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,215,466Liabilities 2010: $29,697Net Assets 2010: $1,185,7692010Assets 2011: $1,230,549Liabilities 2011: $38,791Net Assets 2011: $1,191,7582011Assets 2012: $1,622,061Liabilities 2012: $352,861Net Assets 2012: $1,269,2002012Assets 2013: $2,369,092Liabilities 2013: $494,957Net Assets 2013: $1,874,1352013Assets 2014: $2,401,347Liabilities 2014: $439,729Net Assets 2014: $1,961,6182014Assets 2015: $2,542,900Liabilities 2015: $379,931Net Assets 2015: $2,162,9692015Assets 2016: $2,588,187Liabilities 2016: $313,529Net Assets 2016: $2,274,6582016Assets 2017: $3,400,215Liabilities 2017: $823,480Net Assets 2017: $2,576,7352017Assets 2018: $3,250,284Liabilities 2018: $740,706Net Assets 2018: $2,509,5782018Assets 2019: $3,291,275Liabilities 2019: $696,555Net Assets 2019: $2,594,7202019Assets 2020: $3,380,503Liabilities 2020: $585,921Net Assets 2020: $2,794,5822020Assets 2021: $3,607,399Liabilities 2021: $527,969Net Assets 2021: $3,079,4302021Assets 2022: $3,292,707Liabilities 2022: $349,757Net Assets 2022: $2,942,9502022Assets 2023: $3,455,775Liabilities 2023: $269,380Net Assets 2023: $3,186,3952023Assets 2024: $3,622,287Liabilities 2024: $150,880Net Assets 2024: $3,471,4072024

Highlighted filing

2024

Assets$3,622,287
Liabilities$150,880
Net Assets$3,471,407

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $299,2762010Expenses 2011: $277,9822011Expenses 2012: $355,6822012Revenue 2013: $932,832Expenses 2013: $401,301Net Income 2013: $531,5312013Revenue 2014: $505,100Expenses 2014: $405,440Net Income 2014: $99,6602014Revenue 2015: $679,496Expenses 2015: $430,828Net Income 2015: $248,6682015Revenue 2016: $542,065Expenses 2016: $444,844Net Income 2016: $97,2212016Revenue 2017: $811,234Expenses 2017: $554,730Net Income 2017: $256,5042017Revenue 2018: $572,757Expenses 2018: $544,076Net Income 2018: $28,6812018Revenue 2019: $552,783Expenses 2019: $585,637Net Income 2019: -$32,8542019Revenue 2020: $658,475Expenses 2020: $551,386Net Income 2020: $107,0892020Revenue 2021: $820,743Expenses 2021: $544,368Net Income 2021: $276,3752021Revenue 2022: $715,622Expenses 2022: $544,104Net Income 2022: $171,5182022Revenue 2023: $631,222Expenses 2023: $490,661Net Income 2023: $140,5612023Revenue 2024: $725,489Expenses 2024: $496,436Net Income 2024: $229,0532024

Highlighted filing

2024

Revenue$725,489
Expenses$496,436
Net Income$229,053

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.62$0.15$3.47$0.73$0.50$0.23
2023Detailed filing. Detailed filing data is available for this year.$3.46$0.27$3.19$0.63$0.49$0.14
2022Detailed filing. Detailed filing data is available for this year.$3.29$0.35$2.94$0.72$0.54$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.61$0.53$3.08$0.82$0.54$0.28
2020Detailed filing. Detailed filing data is available for this year.$3.38$0.59$2.79$0.66$0.55$0.11
2019Detailed filing. Detailed filing data is available for this year.$3.29$0.70$2.59$0.55$0.59$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.25$0.74$2.51$0.57$0.54$0.03
2017Detailed filing. Detailed filing data is available for this year.$3.40$0.82$2.58$0.81$0.55$0.26
2016Detailed filing. Detailed filing data is available for this year.$2.59$0.31$2.27$0.54$0.44$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.54$0.38$2.16$0.68$0.43$0.25
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.44$1.96$0.51$0.41$0.10
2013Detailed filing. Detailed filing data is available for this year.$2.37$0.49$1.87$0.93$0.40$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.35$1.27$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.04$1.19$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.03$1.19$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,016,739
Mission and Program Overview

Mission

The organization's exempt purpose is to provide fire and rescue services to the local municipality.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,742,626$1,546,257▼ $196,369
Investments in Publicly Traded Securities$1,258,580$1,513,629▲ $255,049
Cash and Non-Interest-Bearing Accounts$287,345$315,538▲ $28,193
Savings and Temporary Cash Investments$146,425$224,755▲ $78,330
Prepaid Expenses and Deferred Charges$15,841$17,389▲ $1,548
Accounts Receivable$4,958$4,719▼ $239
Total Assets$3,455,775$3,622,287▲ $166,512
Liabilities
Mortgage Notes Payable Secured by Investment Property$230,958$119,545▼ $111,413
Deferred Revenue$18,550$21,450▲ $2,900
Accounts Payable and Accrued Expenses$19,872$9,885▼ $9,987
Total Liabilities$269,380$150,880▼ $118,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,186,395$3,471,407▲ $285,012
Total Net Assets Fund Balance$3,186,395$3,471,407▲ $285,012
Total Liabilities and Net Assets / Fund Balance$3,455,775$3,622,287▲ $166,512

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,030,034$1,608,694$2,638,728
Equipment$45,734$864,474$910,208
Leasehold Improvements$470,489$258,679$729,168
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Austin R BylerTreasurerPT$1,800$1,800
Brandon PearsonSecretaryPT$1,500$1,500

Board Members and Trustees

NameTitle
William LeonardPresident
Corey Swisher1st Vice President
Jason Forrester2nd Vice President
David RhineTrustee
Kyle HinerTrustee
Richard BoucheTrustee
Robert SchortemeyerTrustee
Thomas SchaafTrustee
Sean TaylorDeputy Chief
Dan PhillipsFire Chief
Revenue and Support

Revenue Composition

Contributions and Grants
$532,737
Program Service Revenue
$4,375
Investment Income
$91,833
Other Revenue
$96,544
All Other Contributions
$63,559
Change in Net Assets
$229,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$492,836
Salaries, Compensation, and Employee Benefits$3,600
Total Fundraising Expense$1,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$207,136--$207,136
Occupancy$82,693$1,153-$83,846
Insurance$46,496--$46,496
Office Expenses$14,917-$1,348$16,265
Fees for Service Investment Mgmnt Fees-$12,227-$12,227
Interest$11,099--$11,099
Fees for Services Other-$7,944-$7,944
All Other Expenses$7,161--$7,161
Other Expenses$4,788--$4,788
Fees for Services Accounting-$4,250-$4,250
Other Salaries and Wages$3,600--$3,600
Conferences and Meetings$1,154--$1,154
Fees for Services Legal-$357-$357
Total Functional Expenses$469,157$25,931$1,348$496,436
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$17,998
Gaming Direct Expenses$9,712
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There are 3 classes of membership: active, contributing and honorary: a. Active members -operational active members - are 18 years of age or older and serve in a first-responder role in any capacity that supports the department's operational goals and services. Operational members may also serve in an administrative capacity. -administrative active members - are 18 years of age or older and serve exclusively in a non-operational role in any capacity that supports the department's administrative goals and services. Administrative members are not considered to be operational members. -junior active members - are under the age of 18 and support the department's goals and services within the restrictions of the pennsylvania child labor act. A junior member shall have no voice or vote at company meetings, and shall not be privileged to hold office. -life membership - is an additional classification of membership awarded to those active members who have faithfully served the department in excess of ten consecutive years. In recognition of this continued service, life members are excused from paying annual membership dues. B. Contributing members -contributing member is any at-large member of the community who provides ad-hoc assistance at department functions or activities, such as fundraising, public relations, or other non-operational activities of the department. Contributing members are identified and documented at the time of participation. There is no application process for contributing members, and they shall have no voice or vote at department meetings and may not hold elected office. C. Honorary members -honorary membership is reserved for those non-members of the department who, through their efforts, have provided service or assistance to the department deemed by the membership to be of an outstanding or extraordinary level. Honorary membership is granted based on approval by the department.

Form 990, Part VI, Section A, Line 7A

Operational active, administrative active, and life membership members are eligible to vote to elect officers and trustees if they have attended at least 4 monthly meetings in a calendar year.

Form 990, Part VI, Section A, Line 7B

Operational active, administrative active, and life membership members are eligible to vote on department business.

Form 990, Part VI, Section B, Line 11B

The form 990 will be reviewed by the membership at the next monthly meeting which will occur after the form is filed.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available upon request, there is no written conflict of interest policy

Filing and Contact Details

Filer

Filer Name
Lower Swatara Township Volunteer Fire
EIN
25-1663773
Phone
7179869059
Address
1350 FULLING MILL ROAD, MIDDLETOWN, PA 17057

Signing Officer

Name
Austin Byler
Title
Treasurer
Phone
7179869059
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Austin Byler
Formed
1957
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
Boyer & Ritter LLC
Address
211 HOUSE AVENUE, CAMP HILL, PA 17011
Preparer
Raymond C Brown CPA
Phone
7177617210
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The fire department follows the provisions of risks and uncertainties topic of the asc which requires an assessment of the fire department's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously-filed tax returns. Examples of tax positions taken at the entity level include continuing qualification as a tax-exempt organization and whether there is any taxable unrelated business income activities conducted. Any tax benefits associated with uncertain tax positions that are in excess of a realization threshold must be recorded as a liability for unrecognized tax benefits in the financial statements, along with any associated interest and penalties. Presently, management believes that it is more likely than not that its tax positions will be sustained upon examination, including any appeals and litigation, and therefore believes that the fire department has no exposure to income taxes from uncertain tax positions.

Raw XML AppendixShowing 400 of 457 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/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DEPUTY CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt82ND VICE PRESIDENT
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IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt0469003
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0292435
IRS990/GrossReceiptsAmt01016739
IRS990/GrossRentsGrp/RealAmt081916
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt046496
IRS990/InsuranceGrp/TotalAmt046496
IRS990/InterestGrp/ProgramServicesAmt011099
IRS990/InterestGrp/TotalAmt011099
IRS990/InvestmentIncomeGrp/ExclusionAmt080936
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt080936
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01258580
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01513629
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02731847
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01742626
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01546257
IRS990/LandBldgEquipCostOrOtherBssAmt04278104
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0281538
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0175
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE FIRE AND RESCUE SERVICES TO THE LOCAL MUNICIPALITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0230958
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0119545
IRS990/NetAssetsOrFundBalancesBOYAmt03186395
IRS990/NetAssetsOrFundBalancesEOYAmt03471407
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt010897
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt010897
IRS990/NetIncomeFromGamingGrp/ExclusionAmt08286
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt08286
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt081916
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt081916
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt055959
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03186395
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03471407
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01153
IRS990/OccupancyGrp/ProgramServicesAmt082693
IRS990/OccupancyGrp/TotalAmt083846
IRS990/OfficeExpensesGrp/FundraisingAmt01348
IRS990/OfficeExpensesGrp/ProgramServicesAmt014917
IRS990/OfficeExpensesGrp/TotalAmt016265
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SMALL EQUIPMENT
IRS990/OtherExpensesGrp/Desc1VEHICLE REPAIRS AND MAI
IRS990/OtherExpensesGrp/Desc2VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc3MOBILIZATION CENTER
IRS990/OtherExpensesGrp/ProgramServicesAmt056126
IRS990/OtherExpensesGrp/ProgramServicesAmt126081
IRS990/OtherExpensesGrp/ProgramServicesAmt27906
IRS990/OtherExpensesGrp/ProgramServicesAmt34788
IRS990/OtherExpensesGrp/TotalAmt056126
IRS990/OtherExpensesGrp/TotalAmt126081
IRS990/OtherExpensesGrp/TotalAmt27906
IRS990/OtherExpensesGrp/TotalAmt34788
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06342
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06342
IRS990/OtherRevenueTotalAmt06342
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03600
IRS990/OtherSalariesAndWagesGrp/TotalAmt03600
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015841
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017389
IRS990/PrincipalOfficerNm0AUSTIN BYLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CALLS - ACCIDENT AND T
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04375
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0470451
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt069143
IRS990/PYOtherExpensesAmt0488621
IRS990/PYOtherRevenueAmt088928
IRS990/PYProgramServiceRevenueAmt02700
IRS990/PYRevenuesLessExpensesAmt0140561
IRS990/PYSalariesCompEmpBnftPaidAmt02040
IRS990/PYTotalExpensesAmt0490661
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0631222
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0229053
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt081916
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010717
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0146425
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0224755
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt045734
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0864474
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0910208
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0470489
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0258679
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0729168
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01030034
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01608694
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02638728
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FIRE DEPARTMENT FOLLOWS THE PROVISIONS OF RISKS AND UNCERTAINTIES TOPIC OF THE ASC WHICH REQUIRES AN ASSESSMENT OF THE FIRE DEPARTMENT'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY-FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE CONTINUING QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS ANY TAXABLE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED. ANY TAX BENEFITS ASSOCIATED WITH UNCERTAIN TAX POSITIONS THAT ARE IN EXCESS OF A REALIZATION THRESHOLD MUST BE RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE FINANCIAL STATEMENTS, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, AND THEREFORE BELIEVES THAT THE FIRE DEPARTMENT HAS NO EXPOSURE TO INCOME TAXES FROM UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01546257
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt05589
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01793
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt07382
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt09712
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt013330
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt04669
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt017999
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt08287
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesPullTabsAmt02330
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt02330
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0COREY SWISHER
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0COREY SWISHER
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01350 FULLING MILL ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MIDDLETOWN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd017057
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FIRE DEPARTMENT HAS COMMITTED TO A CONTRIBUTION OF $81,000 ANNUALLY FOR THE NEXT 15 YEARS TO PARTIALLY REPAY GENERAL OBLIGATION BONDS ISSUED BY THE LOWER SWATARA TOWNSHIP TO FINANCE THE CONSTRUCTION OF A NEW FIRE HOUSE FOR THE FIRE DEPARTMENT. WHEN THE BONDS ARE REPAID IN 2031, THE LOWER SWATARA TOWNSHIP WILL CONTRIBUTE THE LAND AND BUILDING TO THE FIRE DEPARTMENT. LOWER SWATARA TOWNSHIP DID NOT REQUIRE THE FIRE DEPARTMENT TO MAKE THIS ANNUAL CONTRIBUTION IN 2024.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE 3 CLASSES OF MEMBERSHIP: ACTIVE, CONTRIBUTING AND HONORARY: A. ACTIVE MEMBERS -OPERATIONAL ACTIVE MEMBERS - ARE 18 YEARS OF AGE OR OLDER AND SERVE IN A FIRST-RESPONDER ROLE IN ANY CAPACITY THAT SUPPORTS THE DEPARTMENT'S OPERATIONAL GOALS AND SERVICES. OPERATIONAL MEMBERS MAY ALSO SERVE IN AN ADMINISTRATIVE CAPACITY. -ADMINISTRATIVE ACTIVE MEMBERS - ARE 18 YEARS OF AGE OR OLDER AND SERVE EXCLUSIVELY IN A NON-OPERATIONAL ROLE IN ANY CAPACITY THAT SUPPORTS THE DEPARTMENT'S ADMINISTRATIVE GOALS AND SERVICES. ADMINISTRATIVE MEMBERS ARE NOT CONSIDERED TO BE OPERATIONAL MEMBERS. -JUNIOR ACTIVE MEMBERS - ARE UNDER THE AGE OF 18 AND SUPPORT THE DEPARTMENT'S GOALS AND SERVICES WITHIN THE RESTRICTIONS OF THE PENNSYLVANIA CHILD LABOR ACT. A JUNIOR MEMBER SHALL HAVE NO VOICE OR VOTE AT COMPANY MEETINGS, AND SHALL NOT BE PRIVILEGED TO HOLD OFFICE. -LIFE MEMBERSHIP - IS AN ADDITIONAL CLASSIFICATION OF MEMBERSHIP AWARDED TO THOSE ACTIVE MEMBERS WHO HAVE FAITHFULLY SERVED THE DEPARTMENT IN EXCESS OF TEN CONSECUTIVE YEARS. IN RECOGNITION OF THIS CONTINUED SERVICE, LIFE MEMBERS ARE EXCUSED FROM PAYING ANNUAL MEMBERSHIP DUES. B. CONTRIBUTING MEMBERS -CONTRIBUTING MEMBER IS ANY AT-LARGE MEMBER OF THE COMMUNITY WHO PROVIDES AD-HOC ASSISTANCE AT DEPARTMENT FUNCTIONS OR ACTIVITIES, SUCH AS FUNDRAISING, PUBLIC RELATIONS, OR OTHER NON-OPERATIONAL ACTIVITIES OF THE DEPARTMENT. CONTRIBUTING MEMBERS ARE IDENTIFIED AND DOCUMENTED AT THE TIME OF PARTICIPATION. THERE IS NO APPLICATION PROCESS FOR CONTRIBUTING MEMBERS, AND THEY SHALL HAVE NO VOICE OR VOTE AT DEPARTMENT MEETINGS AND MAY NOT HOLD ELECTED OFFICE. C. HONORARY MEMBERS -HONORARY MEMBERSHIP IS RESERVED FOR THOSE NON-MEMBERS OF THE DEPARTMENT WHO, THROUGH THEIR EFFORTS, HAVE PROVIDED SERVICE OR ASSISTANCE TO THE DEPARTMENT DEEMED BY THE MEMBERSHIP TO BE OF AN OUTSTANDING OR EXTRAORDINARY LEVEL. HONORARY MEMBERSHIP IS GRANTED BASED ON APPROVAL BY THE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OPERATIONAL ACTIVE, ADMINISTRATIVE ACTIVE, AND LIFE MEMBERSHIP MEMBERS ARE ELIGIBLE TO VOTE TO ELECT OFFICERS AND TRUSTEES IF THEY HAVE ATTENDED AT LEAST 4 MONTHLY MEETINGS IN A CALENDAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OPERATIONAL ACTIVE, ADMINISTRATIVE ACTIVE, AND LIFE MEMBERSHIP MEMBERS ARE ELIGIBLE TO VOTE ON DEPARTMENT BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WILL BE REVIEWED BY THE MEMBERSHIP AT THE NEXT MONTHLY MEETING WHICH WILL OCCUR AFTER THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST, THERE IS NO WRITTEN CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03455775
IRS990/TotalAssetsEOYAmt03622287
IRS990/TotalAssetsGrp/BOYAmt03455775
IRS990/TotalAssetsGrp/EOYAmt03622287
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0532737
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01348
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025931
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0469157
IRS990/TotalFunctionalExpensesGrp/TotalAmt0496436
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0269380
IRS990/TotalLiabilitiesEOYAmt0150880

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