Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
KENT VOLUNTEER FIRE DEPARTMENT INC
Employer identification number
06-6045430
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
155,294
84,274
146,334
106,676
107,607
600,185
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
155,294
84,274
146,334
106,676
107,607
600,185
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
9,616
6
Public support. Subtract line 5 from line 4.
590,569
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
155,294
84,274
146,334
106,676
107,607
600,185
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
13,135
12,808
22,051
45,207
63,603
156,804
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
3,866
2,811
757
2,889
1,912
12,235
11
Total support (Add lines 7 through 10).
769,224
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,153,305
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
76.770 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
80.770 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
KENT VOLUNTEER FIRE DEPARTMENT INC
Employer identification number
06-6045430
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
OFFICERS MICHAEL PETRONE AND AUDRA PETRONE ARE HUSBAND AND WIFE.
FORM 990, PART VI, SECTION A, LINE 6
INDIVIDUALS MAY OBTAIN MEMBERSHIP IN THE ORGANIZATION BY APPLICATION AND MEETING THE QUALIFICATIONS STATED IN THE GOVERNING DOCUMENTS. MEMBERS ELECT THE GOVERNING BOARD AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BOARD. MEMBERS DO NOT RECEIVE ANY COMPENSATION, PROFITS OR SHARE OF THE ORGANIZATION'S NET ASSETS UPON DISSOLUTION.
FORM 990, PART VI, SECTION A, LINE 7A
OFFICERS ARE ELECTED ANNUALLY BY THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B
MEMEBERS OF THE FIRE DEPARTMENT MUST APPROVE THE FOLLOWING GOVERNING BOARD DECISIONS: POLICY CHANGES, CHANGES IN THE BY-LAWS, CHANGES IN THE CONSTITUTION, CHANGES IN OPERATING PROCEDURES AND FINANCIAL DECISIONS IN EXCESS OF A SPECIFIED AMOUNT.
FORM 990, PART VI, SECTION B, LINE 11
A COPY OF FORM 990 IS EMAILED TO EACH MEMBER OF THE EXECUTIVE COMMITTEE PRIOR TO ITS FILING WITH THE IRS. EACH BOARD MEMBER IS REQUESTED TO REVIEW THE FORM AND RESPOND WITH ANY QUESTIONS TO THE BOARD PRESIDENT OR TREASURER.
FORM 990, PART VI, SECTION B, LINE 12C
ALL OFFICERS AND COMMITTEE MEMBERS WITH DEPARTMENT-DELEGATED POWERS MUST ANNUALLY AFFIRM THE FOLLOWING IN WRITING: 1) THEY HAVE READ AND UNDERSTAND THE CONFLICT OF INTEREST POLICY. 2) THEY AGREE TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY STATES THAT KENT VOLUNTEER FIRE DEPARTMENT WILL MAKE PERIODIC REVIEWS OF COMPLIANCE WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15
FORM 990, PART VI, SECTION B, LINE 15: KENT VOLUNTEER FIRE DEPARTMENT DOES NOT COMPENSATE ANY OF THE ORGANIZATION'S OFFICERS, OTHER THAN GAS CARD INCENTIVES THAT ARE OFFERED TO ALL MEMBERS THAT MEET THE CRITERIA. THE FIRE DEPARTMENT DOES NOT HAVE ANY EMPLOYEES, THEREFORE, THE DEPARTMENT HAS NO NEED TO ADOPT A COMPENSATION POLICY.
FORM 990, PART VI, SECTION C, LINE 18
THE FORM 990 IS AVAILABLE UPON WRITTEN REQUEST TO THE GOVERNING BOARD. THE GOVERNING BOARD WILL THEN RESPOND WITH A DATE AND TIME THAT THE INDIVIDUAL MAY REVIEW THE DOCUMENT AT THE ORGANIZATION'S LOCATION. THE ORGANIZATION WAS CREATED IN 1911 AND THEY DO NOT HAVE A COPY OF THE ORIGINAL APPLICATION FORM 1023. THEREFORE, THEY ARE UNABLE TO MAKE THIS FORM AVAILABLE TO THE PUBLIC.
FORM 990, PART VI, SECTION C, LINE 19
FORM 990, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ANYONE WISHING TO READ THE FORM 990 OR THE GOVERNING DOCUMENTS MAY MAKE A WRITTEN REQUEST TO THE GOVERNING BOARD. THE GOVERNING BOARD WILL RESPOND WITH A DATE AND TIME THAT THE INDIVIDUAL MAY REVIEW THE DOCUMENTS AT THE ORGANIZATION'S LOCATION.
FORM 990, PART IX, LINE 24E
AMBULANCE MUTUAL SUPPORT: PROGRAM SERVICE EXPENSES 9,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,900. FLOWERS AND AWARDS: PROGRAM SERVICE EXPENSES 7,711. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,711. RADIO & PAGER SUPPLIES: PROGRAM SERVICE EXPENSES 7,195. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,195. TRAINING AND EDUCATION: PROGRAM SERVICE EXPENSES 6,334. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,334. CLEANING & OTHER SUPPLY: PROGRAM SERVICE EXPENSES 4,945. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,945. UNIFORMS: PROGRAM SERVICE EXPENSES 4,414. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,414. FIRE FIGHTING SUPPLIES: PROGRAM SERVICE EXPENSES 3,522. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,522. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,534. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,534. FOOD & BEVERAGE EXPENSE: PROGRAM SERVICE EXPENSES 2,269. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,269. MEMBERSHIP EXPENSES: PROGRAM SERVICE EXPENSES 1,571. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,571. MISC EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,367. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,367. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,033. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,033. MEMBERS MEDICAL: PROGRAM SERVICE EXPENSES 904. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 904. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 744. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 744. FEES: PROGRAM SERVICE EXPENSES 304. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 304. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 280. TOTAL EXPENSES 280.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.