North 321 Volunteer Fire Dept Inc

“The organization is made up of members of an elected board of directors.”

“Election of members and board of directors are voted on and elected by members.”

“Decisions subject to approval of members decisions and made by an elected board of directors.”

“The board members examine the tax return. The board decides the business actions that the fire department needs to take to better serve the community. The board has an audit committee to oversee the financial affairs and reporting of the fire dept. The organization is provided a complete copy of the form 990. There is also a book provided that has all the information used to prepare the return so the members can see where all the information comes from for proper oversight and the audit committee can double check for accuracy. This is done since at times all the board members cannot come together before the 990 return is filed to look at the 990 return to provide better oversight. A copy of the form 990 is provided to the fire dept for review by the directors. A book is also included that has all the information used in the preparation of the tax return with copies of documentation for ease of review and proof.”

“Following the irs guidelines procedures (section 6104) the public can request to examine the tax returns, governing documents and financial statements.”

“The dept has good records and procedures in place to provide proper oversight. With proper oversight this helps the dept to achieve its mission of providing service to the community. The dept has to follow county and state regulations for operating a fire dept. There are reports that are filed with the state on operations and training guidelines and the county as the service area grows. The dept keeps good records so if an audit is required they can provide the needed information to report to both state and county. The organization has a required audit by the county.”