2024-11-15T09:55:13-06:00 2023-12-31 231311005 BOYER & RITTER LLC 211 HOUSE AVENUE CAMP HILL PA 17011 990 2023-01-01 251663773 LOWER SWATARA TOWNSHIP VOLUNTEER FIRE DEPT LOWE 7179869059 1350 FULLING MILL ROAD MIDDLETOWN PA 17057 AUSTIN BYLER TREASURER 7179869059 2024-11-14 1 0 RAYMOND C BROWN CPA P00163247 7177617210 2024-11-14 2023 2024-10-15 13:58:12Z AUSTIN BYLER 1350 FULLING MILL ROAD MIDDLETOWN PA 17057 734081 0 X HTTPS://WWW.LOWERSWATARAFIRE.COM/ X 1957 PA THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE FIRE AND RESCUE SERVICES TO THE LOCAL MUNICIPALITY. 12 12 0 50 0 0 531886 470451 900 2700 114141 69143 68695 88928 715622 631222 81000 0 0 0 2040 2040 0 0 5703 461064 488621 544104 490661 171518 140561 3292707 3455775 349757 269380 2942950 3186395 THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE FIRE AND RESCUE SERVICES TO THE LOCAL MUNICIPALITY. 0 0 459859 23058 FIRE PREVENTION THROUGH EDUCATION AS WELL AS FIRE FIGHTING AND RESCUE SERVICES PROVIDED TO THE LOCAL COMMUNITY. 459859 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X X AUSTIN BYLER 7179869059 1350 FULLING MILL ROAD MIDDLETOWN PA 17057 WILLIAM LEONARD PRESIDENT 10.00 X X 0 0 0 COREY SWISHER 1ST VICE PRESIDENT 10.00 X X 0 0 0 BRANDON PEARSON SECRETARY 5.00 X X 240 0 0 AUSTIN R BYLER TREASURER 10.00 X X 1800 0 0 BARRY BURROWS TRUSTEE 2.00 X X 0 0 0 RICHARD BOUCHE TRUSTEE 2.00 X X 0 0 0 DAVID RHINE TRUSTEE 2.00 X X 0 0 0 DAN PHILLIPS FIRE CHIEF 10.00 X 0 0 0 SEAN TAYLOR DEPUTY CHIEF 10.00 X 0 0 0 JASON FORRESTER 2ND VICE PRESIDENT 10.00 X X 0 0 0 ROBERT SCHORTEMEYER TRUSTEE 2.00 X X 0 0 0 THOMAS SCHAAF TRUSTEE 2.00 X X 0 0 0 2040 0 0 0 0 0 0 0 42 404906 65503 470451 CALLS - ACCIDENT AND T 900099 2700 2700 2700 69918 69918 71503 0 71503 71503 71503 89766 90541 -775 -775 -775 26648 12318 14330 14330 MISCELLANEOUS 900099 2395 2395 SODA & COFFEE SALES 900099 700 700 3095 631222 5795 0 154976 2040 2040 1352 1352 5900 5900 10949 10949 5774 5774 19042 13339 5703 88739 87615 1124 338 338 13402 13402 205959 205959 42524 42524 SMALL EQUIPMENT 38309 38309 VEHICLE REPAIRS AND MAI 32584 32584 VEHICLE EXPENSES 13746 13746 MEMBERSHIP 4811 4811 5192 5192 490661 459859 25099 5703 208621 287345 145368 146425 7531 4958 14152 15841 4267337 2524711 1817624 1742626 1099411 1258580 3292707 3455775 21484 19872 17629 18550 310644 230958 349757 269380 X 2942950 3186395 2942950 3186395 3292707 3455775 140561 102884 0 X 1 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 722982 227249 495733 905632 837819 67813 2638723 1459643 1179080 1742626 X 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. 19783 10951 1 1.00000 6865 1367 1 1.00000 26648 12318 12318 14330 PA 1 0 1 0 1.00000 COREY SWISHER 1350 FULLING MILL ROAD MIDDLETOWN PA 17057 0 COREY SWISHER X 0 1 PART I, LINE 2: THE 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 2023. 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