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    <TaxPeriodEndDt>2015-02-28</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>William B Knapp CPA</BusinessNameLine1Txt>
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        <CityNm>Ligonier</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>156581231</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2014-03-01</TaxPeriodBeginDt>
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      <EIN>770710498</EIN>
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        <BusinessNameLine1Txt>Ligonier Valley Fire Companies</BusinessNameLine1Txt>
      </BusinessName>
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      <PhoneNum>7242387990</PhoneNum>
      <USAddress>
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        <CityNm>Ligonier</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>156580376</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PHILLIP J FLEMING</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7242387990</PhoneNum>
      <SignatureDt>2015-07-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM B KNAPP CPA</PreparerPersonNm>
      <PhoneNum>7242389795</PhoneNum>
      <PreparationDt>2015-07-10</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>172537</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>3341</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>3341</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>175878</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>169840</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>750</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>4986</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>512</OtherExpensesTotalAmt>
      <TotalExpensesAmt>176088</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-210</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>10200</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>9990</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>10200</BOYAmt>
        <EOYAmt>9990</EOYAmt>
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        <EOYAmt>9990</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>10200</BOYAmt>
        <EOYAmt>9990</EOYAmt>
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      <PrimaryExemptPurposeTxt>Fundraising for four fire companies</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Raised a total of $175,878 utilizing personal and mail solicitations thus allowing $169,840 to be distributed to the four member all-volunteer fire companies.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT W MCDOWELL</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM BELLAS-MATRUNICS</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHILLIP J FLEMING</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAY MCGONIGLE</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF PLOURDE</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RALPH K BENNETT</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT F SMITHLEY</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONALD L DERK</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN P VUCINA</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL J DIRINALDO</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VIRGINIA WIDICH</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>PHILLIP J FLEMING</PersonNm>
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          <AddressLine1Txt>3962 State Route 711</AddressLine1Txt>
          <CityNm>Ligonier</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>156589789</ZIPCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
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        <CurrentTaxYearMinus3YearsAmt>247181</CurrentTaxYearMinus3YearsAmt>
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        <TotalAmt>7995</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>247181</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>160924</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>169504</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>175878</CurrentTaxYearAmt>
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      <PublicSupportTotal509Amt>889747</PublicSupportTotal509Amt>
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        <TotalAmt>889747</TotalAmt>
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      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <FormAndLineReferenceDesc>Pt V, Line 44d</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization does not operate a tanning salon.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK AND BROKERAGE FEES 308. CHAMBER OF COMMERCE DUES 70. POST OFFICE BOX RENT 134.</ExplanationTxt>
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