﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-15T13:02:36-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>812255936</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Springfield Notary Service</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5933 Springfield Rd</AddressLine1Txt>
        <CityNm>Columbia Cross Roads</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>16914</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>251821293</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG ELM VOLUNTEER FIRE CO NO 1 INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 249</AddressLine1Txt>
        <CityNm>Millerton</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>16936</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DONNA NOBLE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5705372314</PhoneNum>
      <SignatureDt>2024-03-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DONNA</PersonFirstNm>
        <PersonLastNm>NOBLE</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Tricia Pierce EA</PreparerPersonNm>
      <PTIN>P00152601</PTIN>
      <PhoneNum>5702974264</PhoneNum>
      <PreparationDt>2024-03-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>111737</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>21533</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>66351</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>120</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>23733</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13466</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10267</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>98271</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>54</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4968</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>41856</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>214</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>76464</OtherExpensesTotalAmt>
      <TotalExpensesAmt>123556</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-25285</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>255533</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>35000</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>265248</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>346552</BOYAmt>
        <EOYAmt>310369</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>35000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>346552</BOYAmt>
        <EOYAmt>345369</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>91019</BOYAmt>
        <EOYAmt>80121</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>255533</BOYAmt>
        <EOYAmt>265248</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROVIDE SAFETY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE SAFETY</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OTTO BEAN IV</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY HAMILTON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE SMITH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA NOBLE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DONNA NOBLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 249</AddressLine1Txt>
          <CityNm>Millerton</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>16936</ZIPCd>
        </USAddress>
        <PhoneNum>5705372314</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>4935</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>87410</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>120</CurrentTaxYearAmt>
        <TotalAmt>92465</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>9432</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11694</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23733</CurrentTaxYearAmt>
        <TotalAmt>44859</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>14367</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>99104</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23853</CurrentTaxYearAmt>
        <TotalAmt>137324</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>137324</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>290</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>926</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1153</CurrentTaxYearAmt>
        <TotalAmt>2369</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>290</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>926</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1153</CurrentTaxYearAmt>
        <TotalAmt>2369</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>2683</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>2691</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17340</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100038</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25006</CurrentTaxYearAmt>
        <TotalAmt>142384</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96450</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96670</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <FundraisingEventInformationGrp>
        <Event1Nm>BREAKFAST</Event1Nm>
        <GrossReceiptsEvent1Amt>11935</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>11935</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4736</OtherDirectExpensesEvent1Amt>
        <Event2Nm>CALENDARS</Event2Nm>
        <GrossReceiptsEvent2Amt>5109</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>5109</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3400</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>17044</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>17044</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>8136</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8136</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>8908</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 30,031EDUCATION 2,530FUEL 3,370EMS SUPPLIES 2,995ADVERTISING 242TAX 5,378TRUCK PAYMENT 10,898DEPRECIATION 21,020</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountCD 35,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearCD 0 35,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearTRUCK PAYMENT 91,019 80,121</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>