New Jersey State Firemens Association

“The organization is structured as a NJ nonprofit. Voting members elect the Board of Directors by majority vote at the annual meeting and must also approve any bylaw amendments, mergers, dissolutions, or sales of substantially all assets. Members hold no equity or profit-sharing interest and may not receive distributions of net earnings. No changes occurred during the tax year in classes of membership, admission criteria, or voting rights.”

“The Board authorized the Treasurerits designated financial officerto engage an independent accountant, supply all records, and oversee preparation of the Form 990. The Treasurer reviewed the draft return in detail with the accountant, confirmed its accuracy, and, acting under authority granted in the bylaws, approved electronic filing on the Boards behalf. A complete copy of the filed Form 990 was then distributed to the Treasurer.”

“The organizations independent Compensation Committeeconsisting exclusively of voting directors who have no family or business relationships with the individuals whose pay was being setmet to conduct its annual review of compensation for the Chief Executive Officer and all other officers and key employees. The committee compiled extensive comparability data. Its deliberations and decisions were documented contemporaneously in detailed minutes specifying the data reviewed, members present, and amounts approved. These minutes, the compensation study, and the ratification resolution are retained in the corporate records.”

“The organizations independent Compensation Committeeconsisting exclusively of voting directors who have no family or business relationships with the individuals whose pay was being setmet to conduct its annual review of compensation for the Chief Executive Officer and all other officers and key employees. The committee compiled extensive comparability data. Its deliberations and decisions were documented contemporaneously in detailed minutes specifying the data reviewed, members present, and amounts approved. These minutes, the compensation study, and the ratification resolution are retained in the corporate records.”