2024-11-08T12:51:01-08:00 2023-12-31 460797872 Susan Shultz CPA Tax & Accounting 521 E Market Street Danville PA 17821 990 2023-01-01 352339609 BENTON VOLUNTEER FIRE COMPANY BENT 5709255542 PO BOX 252 BENTON PA 17814 CARL SPIECE PRESIDENT 5709255542 2024-10-31 true true Susan M Shultz CPA P00578421 5702758846 2024-11-08 X 2023 2024-10-15 13:58:12Z CARL SPIECE 260 Sones Hollow RD BENTON PA 17814 186323 false X WWW.BENTONFIRECOMPANY.COM X 1939 PA PROVIDES FOR THE OPERATION AND MAINTENANCE OF A VOLUNTEER FIRE COMPANY SERVICING BENTON BOROUGH AND SURROUNDING COMMUNITIES. 10 10 0 43 0 0 28373 37660 102637 17543 108 4724 60003 89000 191121 148927 0 0 0 0 0 252092 195134 252092 195134 -60971 -46207 920611 858005 201479 185080 719132 672925 PROVIDES FOR THE OPERATION AND MAINTENANCE OF A VOLUNTEER FIRE COMPANY SERVICING BENTON BOROUGH AND SURROUNDING COMMUNITIES. THIS INCLUDES PROVIDING EMERGENCY SERVICES AND SAFETY EDUCATION TO THE LOCAL COMMUNITY. false false 195134 0 148927 THE ORGANIZATION AND ITS VOLUNTEERS PROVIDE A FULL RANGE OF SERVICES INCLUDING BUT NOT LIMITED TO FIRE SUPPRESSION, RESCUE, EMS, COMMUNITY EDUCATION AND MUTUAL/AUTOMATIC AID SERVICES TO THOUSANDS OF INDIVIDUALS, BUSINESSES, ORGANIZATIONS WITHIN AN AREA COVERING 100 SQUARE MILES. 195134 true true false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false false false false false false false false X 10 10 true false false false false false false true true false false true true true true false false false true false PA X CARL SPIECE 5709255542 150 COLLEY STREET BENTON PA 17814 X MELISSA FREDERICK TRUSTEE 3.00 X 0 0 0 JAMES MATTHEWS JR TRUSTEE 3.00 X 0 0 0 ANDREW SWIGART TRUSTEE 5.00 X 0 0 0 ARNOLD ROBERTS TRUSTEE 1.00 X 0 0 0 MICHAEL CONNER TRUSTEE 8.00 X 0 0 0 CARL SPIECE PRESIDENT 10.00 X 0 0 0 JINANNE REMPHREY VICE PRESIDENT 3.00 X 0 0 0 GARY ELLIOTT TREASURER 10.00 X 0 0 0 CINDY MATTHEWS SECRETARY 10.00 X 0 0 0 ASHLEY JOHN RESCUE CHIEF 10.00 X 0 0 0 0 0 0 0 false false false 0 190 12107 25363 37660 FIRE TAXES &FEES 922160 16963 0 0 AMBULANCE FEES 922160 580 0 0 17543 4724 0 0 1370 1370 1370 1370 123326 37396 85930 0 85930 POOL FILLS 900099 1700 1700 0 0 1700 148927 25337 0 85930 1559 1559 0 0 20760 20760 0 0 9738 9738 0 0 124456 124456 0 0 20675 20675 0 0 17946 17946 0 0 195134 195134 0 0 200133 18275 243708 2089590 1493568 720478 596022 920611 858005 201479 185080 201479 185080 X 719132 672925 719132 672925 920611 858005 -46207 X false false false X 0 60926 90948 173183 28373 37660 391090 45121 38071 50766 78575 16506 229039 0 106047 129019 223949 106948 54166 620129 0 620129 129 239 221 1162 6094 7845 0 0 627974 0.98750 0.91460 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 25000 25000 752619 383337 369282 1311971 1110231 201740 596022 CARNIVAL 41840 41840 4173 7635 1763 7485 RODEO 16940 16940 2982 14 2 37749 37749 848 4090 96529 96529 4173 11465 1763 11589 28990 67539 Pt VI, Line 2 THERE ARE MANY FAMILY RELATIONSHIPS WITHIN THE ORGANIZATION. Pt VI, Line 6 THE FIRE COMPANY HAS MEMBERS CONSISTING OF ACTIVE VOLUNTEER FIREFIGHTERS. Pt VI, Line 7a THE MEMBERS ELECT THE FIRE COMPANY OFFICERS AND TRUSTEES ANNUALLY AT THEIR DECEMBER MEETING. TO BE ELIGIBLE TO VOTE FOR OFFICERS MEMBERS MUST HAVE ATTENDED AT LEAST 6 MONTHLY MEETINGS DURING THE YEAR. Pt VI, Line 7b ANY FINANCIAL AND MANAGEMENT DECISIONS TO BE MADE ABOVE A DE MINIMUS THRESHOLD ARE VOTED UPON BY THE WHOLE FIRE COMPANY MEMBERSHIP. Pt VI, Line 8a THE FIRE COMPANY HOLDS A MONTHLY MEETING TO DISCUSS ALL BUSINESS. MINUTES ARE TAKEN AT THESE MEETINGS. Pt VI, Line 8b IF THERE ARE ANY SPECIAL COMMITTEE MEETINGS, THESE MEETINGS KEEP A WRITTEN RECORD WHICH IS AVAILABLE AT THE GENERAL MONTHLY MEETING FOR REVIEW AND TO UPDATE THE MEMBERSHIP AS A WHOLE. Pt VI, Line 11b A COPY OF THE RETURN IS PLACED IN THE OFFCE FOR AVAILABILITY. WHEN TIME PERMITS A RETURN COPY IS PRESENTED TO THE GOVERNING BODY AT A MONTHLY MEETING PRIOR TO FILING. Pt VI, Line 12c ANYONE INTERESTED IN HOLDING A POSITION OF THE GOVERNING BODY INCLUDING OFFICERS AND TRUSTEES MUST SIGN A WRITTEN AFFIRMATION THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND AGREES TO COMPLY WITH THE POLICY. THIS MUST BE DONE PRIOR TO HIS OR HER APPOINTMENT, AND ANNUALLY UPDATED THEREAFTER. EACH INTERESTED PERSON MUST SIGN AND DELIVER TO THE SECRETARY A WRITTEN STATEMENT IDENTIFYING AND KNOWN OR SUSPECTED CONFLICTS. Pt VI, Line 15b THE ORGANIZATION IS OPERATED AND MAINTAINED BY NON COMPENSATED VOLUNTEERS. THE MEMBERSHIP DOES NOT NEED TO MAKE ANY DECISIONS ON OFFICER OR MEMBER COMPENSATION. Pt VI, Line 19 ALL OF THE GOVERNING DOCUMENTS AND FINANCIAL INFORMATION IS KEPT IN THE FIRE COMPANY OFFICE. ANY MEMBER OF THE PUBLIC THAT WISHES TO SEE ANY OF THE DOCUMENTS MUST MAKE A REQUEST TO THE BOARD. THE BOARD WILL THEN MAKE ARRANGEMENTS WITH THE INDIVIDUAL OR INDIVIDUALS TO VIEW THE DOCUMENTATION. Other The taxpayer elects to make the de minimis safe harbor election under the Regulation 1.263(a)-1(f) Other The taxpayer elects to make the safe harbor for small taxpayers election under the Regulation 1.263(a)-3(h) BENTON VOLUNTEER FIRE COMPANY 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 BENTON VOLUNTEER FIRE COMPANY has determined that amounts whose individual cost (including tax, installation and delivery costs) does not exceed $2500 will be deducted 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.