2024-11-11T17:59:31-08:00 2023-12-31 460797872 Susan Shultz CPA Tax & Accounting 521 E Market Street Danville PA 17821 990 2023-01-01 464088550 LIBERTY TOWNSHIP FIRE COMPANY SOCIAL CLUB LIBE 5703940440 127 MOORESBURG ROAD DANVILLE PA 17821 GALE ROLAND PRESIDENT 5703940440 2024-11-06 true true Susan M Shultz CPA P00578421 5702758846 2024-11-11 X 2023 2024-10-15 13:58:12Z GALE ROLAND 365 NAREHOOD RD DANVILLE PA 17821 862253 false X N/A X 2016 PA RAISE FUNDS THROUGH FUND RAISING AND SOCIAL HALL ACTIVITIES TO BE USED IN DIRECT SUPPORT OF LIBERTY TOWNSHIP FIRE COMPANY. 178 178 7 178 0 0 4481 4450 782 1029 0 211630 191872 216893 197351 99498 110000 0 95945 125506 0 0 61910 42448 257353 277954 -40460 -80603 154616 67546 19850 13383 134766 54163 RAISE FUNDS THROUGH FUND RAISING AND SOCIAL HALL ACTIVITIES TO BE USED IN DIRECT SUPPORT OF LIBERTY TOWNSHIP FIRE COMPANY. false false 277954 197351 A MEMBERSHIP CLUB THAT OPERATES A RESTAURANT AND BAR GENERATES THE NEEDED FUNDS THROUGH DUES, SALES AND FUNDRAISING TO FINANCIALLY SUPPORT THE VOLUNTEER FIRE COMPANY THAT OPERATES FROM THE SAME LOCATION. 277954 false false false false false false false false false true false false false true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false 0 0 7 true false false false false false false false false false 0 0 false X 178 178 true false false false true true true true true false false true false false false false false false PA X BRAD WALLIZE 5708470389 100 BRIDGE RD DANVILLE PA 17821 X GALE ROLAND PRESIDENT 3.00 X X 0 0 0 BRAD WALLIZE TREASURER 3.00 X X 0 0 0 MARTIN GEORGE FIRE CHIEF 5.00 X X 0 0 0 0 false false false 4450 4450 ATM COMMISSIONS 999999 1029 0 0 1029 618752 534211 84541 84541 238022 130691 107331 107331 197351 192901 0 0 110000 110000 107326 107326 0 0 18180 18180 0 0 1460 1460 0 0 5471 5471 0 0 1890 1890 0 0 1629 1629 0 0 31998 31998 0 0 277954 277954 0 0 149961 60859 13384 6697 4655 6687 154616 67546 19850 13383 19850 13383 X 134766 54163 134766 54163 154616 67546 -80603 X false false false 0 0 13384 6697 6687 6687 PAYROLL TAXES PAYABLE 13383 13383 618752 497499 36712 true 1.00000 618752 497499 36712 534211 84541 PA true false false false BRAD WALLIZE 100 BRIDGE RD DANVILLE PA 17821 false BRAD WALLIZE MANAGE GAMES AND REPORT TO PA AS REQUIRED X true 110000 true LIBERTY TOWNSHIP FIRE CO 127 MOORESBURG RD DANVILLE PA 17821 232391436 110000 FIRE CO SUPPORT Pt VI, Line 2 THERE ARE SEVERAL FAMILY RELATIONSHIPS WITHIN THE ORGANIZATIONS MEMBERSHIP. Pt VI, Line 6 THE SOCIAL CLUB HAS THREE LEVELS OF MEMBERSHIP: ACTIVE FIRE FIGHTERS, NON-FIRE FIGHTER VOLUNTEERS AND SOCIAL CLUB MEMBERS. 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 SOCIAL CLUB. 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 ORGANIZATIONS MANAGEMENT IS COMPRISED OF NON-COMPENSATED VOLUNTEERS. THE SOCIAL CLUB HAS A SMALL NUMBER OF PAID EMPLOYEES TO FACILITATE OPERATIONS. THEIR WAGES ARE DETERMINIED BY INDIVIDUAL QUALIFICATIONS AND DECIDED UPON BY THE HIGHERING COMMITTEE. Pt VI, Line 4 THE ORGANIZATION ADDED A SECTION TO THEIR BY LAWS TO STIPULATE UPON DISSOLUTION ANY ASSETS BE DISBURSED TO THE SUPPORTED ORGANIZATION OR ANOTHER QUALIFIED 501C(3) ORGANIZATION. Other LIBERTY TOWNSHIP FIRE CO SOCIAL CLUB elects to make the de minimis safe harbor election under the Regulation 1.263(a)-1(f). Other LIBERTY TOWNSHIP FIRE CO SOCIAL CLUB hereby adopts for book and Federal income tax purposes the following policy regarding capitalization expenses for the year beginning January 1, 2023. In accordance with Internal Revenue Code Sections 167 and 168 and related Regulations LIBERTY TOWNSHIP FIRE CO SOCIAL CLUB has determined that amounts whose individual cost (including tax installation and delivery costs) does not exceed $2,500 will be dedcuted 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 5988. 5988. Form 990, Part IX, Line 24e CLEANING & SUPPLIES 2677. 2677. Form 990, Part IX, Line 24e SALES TAX REMITTED 6666. 6666. Form 990, Part IX, Line 24e UTILITIES 8643. 8643. Form 990, Part IX, Line 24e SECURITY EXPENSE 845. 845. Form 990, Part IX, Line 24e PEST CONTROL 761. 761. Form 990, Part IX, Line 24e BUSINESS LICENSES 1625. 1625. Form 990, Part IX, Line 24e TELEPHONE & INTERNET 3137. 3137. Form 990, Part IX, Line 24e WATER TESTING 1656. 1656.