Bowmanstown Volunteer Fire Company

“Certain members of the board of directors are related to each other: jean guldner and lori snyder; michael spairana jr,kristy spairana, and michael spairana iii; wayne engle and norman engle jr.”

“The organization is made up of three classes of members: active firefighters membership, social membership, and junior firefighter membership.”

“The members, upon establishing voting privileges, have the right to vote for the governing board and its officers annually.”

“Board of directors actions and decisions are mandated and approved by the general membership.”

“The board of directors meet monthly. The meetings and actions of the board of directors are documented by written minutes of meetings.”

“The accounting firm completes an annual compilation and subsequently prepares the financial statements and the annual form 990. This information is reviewed with the governing board for approval. This annual information is made available for public inspection upon request.”

“The stated wages that are paid to executive positions are reviewed and approved annually by the board of directors.”

“The governing board of directors maintains the responsibility for oversight and approval of the financial reporting process.”

“The organization's directors, officers, and trustees must act at all times in the best interest of the organization. Directors, officers, and trustees shall disclose all potential and actual conflicts of interest annually. Directors, officers, and trustees are given a copy of the conflict of interest guidelines along with an acknowledgement and disclosure form. All board members are required to read the conflict of interest policy and agree to comply fully with its terms and conditions. All board members are required to return the acknowledgement and disclosure form to the organization's office. The acknowledgement and disclosure forms are updated upon request or updated upon changes to board member's status.”

“The financial statements have been prepared on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. The form 990 has been formulated and prepared using the same methods as the financial statements.”

“Donations 142. 0. 142. 0.”