Junaluska Community Volunteer Fire Dept Inc.

“Minutes were kept for all board of directors meetings which occurred during the fiscal year.”

“Minutes were kept for all board of directors meetings which occurred during the fiscal year.”

“Board of directors was given the opportunity to review form 990 when form was signed, prior to being mailed.”

“Documents available for public inspection are provided upon request at the department. Department has posted detailed conflict of interest statement policy in station and made individual firemen aware of the policy. Monitoring is acheived due to small size of membership and based on word-of-mouth from firemen bringing potential abuse to management's attention.”

“Key employee is a single adminstrator who mans the station 40 hours per week during the day hours. Compensation was originally set based on comparison of similar positions at nearby fire stations.”

“Board has developed a written conflict of interest policy which it does enforce.”

“Publication 598 neighborhood land rule: if an organization acquires real porperty with the intention of using the land for exempt purposes within 10 years, it will not be treated as debt financed property if it is in the neighborhood of other property that the organization uses for exempt purposes.organization's gross rents of $11,000 as reported on line 6d are from debt-financed property acquired during the prior tax year. Organization has documented its intention of converting the property to exempt purposes within a 10-year period in the minutes of the meetings held by the governing board of directors. The parcel of land is directly adjoining to the current facilities and is expected to be used for future expansion.”