<?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="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-22T06:39:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>460722692</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SICKLER TARPEY &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>227 JEFFERSON AVENUE</AddressLine1Txt>
        <CityNm>TYRONE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>16686</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>251642127</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BALD EAGLE VOLUNTEER FIRE COMPANY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BALD</BusinessNameControlTxt>
      <PhoneNum>8146845586</PhoneNum>
      <USAddress>
        <AddressLine1Txt>13389 S EAGLE VALLEY ROAD</AddressLine1Txt>
        <CityNm>TYRONE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>16686</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TIMOTHY REESE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8144411503</PhoneNum>
      <SignatureDt>2024-05-10</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TIMOTHY</PersonFirstNm>
        <PersonLastNm>REESE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN E RAMSEY CPA</PreparerPersonNm>
      <PTIN>P00273075</PTIN>
      <PhoneNum>8146844640</PhoneNum>
      <PreparationDt>2024-05-10</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>NA</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>152789</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>23051</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>69518</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">20517</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">39702</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>20761</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>39458</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>132028</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>525</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>53388</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>73706</OtherExpensesTotalAmt>
      <TotalExpensesAmt>127619</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4409</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>84125</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>88534</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>19313</BOYAmt>
        <EOYAmt>14820</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>5000</BOYAmt>
        <EOYAmt>5000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>315656</BOYAmt>
        <EOYAmt>239719</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>339969</BOYAmt>
        <EOYAmt>259539</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>255844</BOYAmt>
        <EOYAmt>171005</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>84125</BOYAmt>
        <EOYAmt>88534</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>VOLUNTEER FIRE COMPANY SERVING THE TYRONE PENNSYLVANIA AREA</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VOLUNTEER FIRE COMPANY SERVING THE TYRONE AREA</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>127619</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>127619</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JON HOFFMAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARREN REESE</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY REESE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE SHIMMEL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BALD EAGLE VOLUNTEER FIRE COMPANY</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>13389 S EAGLE VALLEY ROAD</AddressLine1Txt>
          <CityNm>TYRONE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>16686</ZIPCd>
        </USAddress>
        <PhoneNum>8146845586</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>VARIOUS FUNDRAISERS</Event1Nm>
        <GrossReceiptsEvent1Amt>39702</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>39702</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>11504</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>39702</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>39702</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>11504</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11504</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28198</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>20517</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>3200</CashPrizesOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>3325</NonCashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>2732</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>0</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>20517</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>3200</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>3325</NonCashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>2732</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>9257</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>11260</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>PA</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 1.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 35449. DESCRIPTION: OTHER EXPENSES. AMOUNT: 17939. TOTAL TO FORM 990-EZ, LINE 14: 53388.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING EXPENSE. AMOUNT: 246. DESCRIPTION: DIESEL FUEL. AMOUNT: 4227. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1359. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 11721. DESCRIPTION: LOAN FEE. AMOUNT: 400. DESCRIPTION: INSURANCE EXPENSE. AMOUNT: 7979. DESCRIPTION: LICENSES. AMOUNT: 154. DESCRIPTION: RADIO PAGER. AMOUNT: 183. DESCRIPTION: MISCELLANEOUS EXENSE. AMOUNT: 1916. DESCRIPTION: VEHICLE MAINTENANCE EXPENSE. AMOUNT: 19022. DESCRIPTION: MONUMENT EXPENSE. AMOUNT: 2733. DESCRIPTION: POSTAGE EXPENSE. AMOUNT: 235. DESCRIPTION: PARADE EXPENSE. AMOUNT: 529. DESCRIPTION: KITCHEN EXPENSE. AMOUNT: 901. DESCRIPTION: SMALL TOOLS. AMOUNT: 5402. DESCRIPTION: BUILDING MAINTENANCE. AMOUNT: 4033. DESCRIPTION: FIRE GEAR. AMOUNT: 12666. TOTAL TO FORM 990-EZ, LINE 16: 73706.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: NEW ENGINE TANKER NOT IN SERVICE. BEG. OF YEAR AMOUNT: 84604. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 231052. END OF YEAR AMOUNT: 239719.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK LOANS PAYABLE. BEG. OF YEAR AMOUNT: 255844. END OF YEAR AMOUNT: 171005.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
