Peel Fire Protection District

“All fire dues payers become members of the fire protection district by paying their $40 annual fire dues. Members have some voting rights but the vast majority of all operating decisions are made by the 8 member board of commissioners and directors. Commissioners are the officers of the corporation, the directors are not officers but have equal voting rights.”

“Every line of the 990 tax return and all schedules were presented to the board on a projection screen.”

“The governing instruments, and financial statements are available to all that request to see them. A large sign in front of the main fire station shows when activities are scheduled and all meetings are open to the public. The fire department does not have a conflict of interest policy. No one is paid, all are volunteers.”

“The peel fire protection district hereinafter called pfpd was formerly known as the peel fire and rescue department. The name was changed in 2020. Pfpd was formerly on a fiscal year ending october 31st. In 2021 the financial year became the calendar year. A 2 month short return was filed for november and december 2020. The 5 year financial data for schedule a is on a proforma basis as if all the years ended on december 31st. This convenient presentation has no material effect on the financial statements.”

“This is the first time we have filed a full form 990, and we learned we should have requested a group exemption number, we have done so but have not yet had a response from the irs. We have one unincorporated affiliate called the friends of the peel fire protection district (friends) that has been affiliated with the fire department since our incorporation in 1981. The function of the friends is to raise money for the department by putting on a pancake breakfast and similar events. The friends are subordinate to and under the supervision of the pfpd. The friends only asset is a bank account, they have not been previously reported to the irs. The friends had beginning cash of $8,127, revenue from can recycling, pancake breakfast, pie auction, kayak drawing, and other revenue totaled $4,067. Expenses total $1,647 and include the pancake breakfast, kayak cost, newsletter, and payments on behalf of the pfpd. Surplus revenue of $2,420. Ending cash of $10,547.”

“rounding error 0f $-1”