NEW JERSEY STATE FIREMENS ASSOCIATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
NEW JERSEY STATE FIREMENS ASSOCIATION (EIN 51-0233500)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-02-26
IRS object ID
202130579349301968
Schema version
2020v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-02-26T18:18:51-08:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COUCH ACCOUNTING SERVICESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1609 WEST CAMPLAIN ROADAddressLine1Txt
CityMANVILLECityNm
State AbbreviationNJStateAbbreviationCd
ZIP08835ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN510233500EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NEW JERSEY STATE FIREMEN'S ASSOCIATION OF BRIDGEWATERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNEWJBusinessNameControlTxt
Phone9085263532PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line121 JEFFERY COURTAddressLine1Txt
CityBRANCHBURGCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08876ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFLOYD D RUEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9085263532PhoneNum
Signature2021-02-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstFLOYDPersonFirstNm
Person LastRUEPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKARI COUCHPreparerPersonNm
PTINP01208393PTIN
Phone9085758923PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerALLEN KURDLYAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14 CREST DRIVEAddressLine1Txt
CityBOUND BROOKCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08805ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$642,007GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption3118GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1950FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionThis organization was created by New Jersey law. The purpose is to provide financial aid to needy firefighters and their families.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers175TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$336,691PYContributionsGrantsAmt
CY Contributions Grants$586,074CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$61,016PYInvestmentIncomeAmt
CY Investment Income$55,933CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$397,707PYTotalRevenueAmt
CY Total Revenue$642,007CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$23,652PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$21,000CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,865PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,740CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$184,348PYOtherExpensesAmt
CY Other Expenses$306,575CYOtherExpensesAmt
PY Total Expenses$214,865PYTotalExpensesAmt
CY Total Expenses$333,315CYTotalExpensesAmt
PY Revenues Less Expenses$182,842PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$308,692CYRevenuesLessExpensesAmt
Total Assets BOY$2,599,933TotalAssetsBOYAmt
Total Assets EOY$2,908,624TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,599,933NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,908,624NetAssetsOrFundBalancesEOYAmt
MissionThe mission of the Association is to provide financial and other assistance to member firefighters and their families when the need exists. Funding comes from a 2% state tax on fire insurance premiums which is collected by the State of NJ. A portion of the tax also supports the NJ State Firemen's nursing home and other projects noted in section 4B below.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$21,000ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescPayment to individual Bridgewater Township member volunteer firefighters and/or in behalf of their family members, for medical or other urgent personal needs which they can not afford due to various circumstances such as injury, sickness or loss of work etc.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$304,758ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescApproximately one half of the 2% NJ State tax on fire insurance premiums from policies written in Bridgewater is retained by the State organization each year to support the State Firemen's home, the life insurance premiums for local members, for certain expenses of the annual conference, and for administration of the State Association offices and business activities. The amount retained by the State is shown here. It also includes the State Corporate annual registration fee of $31.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$325,758TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDOUGLAS RUEPersonNm
Phone9085263532PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line121 JEFFERY COURTAddressLine1Txt
CityBRANCHBURGCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08876ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndInstitutional TrusteeInstitutionalTrusteeInd
Allen Kurdyla
President2.00Yes (X)$0$0$550
Michele Delorenzo
Vice President1.00Yes (X)$0$0$500
Robert Forsyth
Secretary3.50Yes (X)$0$0$595
F Douglas Rue
Treasurer3.50Yes (X)$0$0$595
David Whitesell
Trustee1.00$0$0$400Yes (X)
Michael Jannone
Trustee1.00$0$0$400Yes (X)
Thomas O'Keefe
Trustee1.00$0$0$400Yes (X)
James Kalafsky
Trustee1.00$0$0$400Yes (X)
Patrick
Doherty0.50$0$0$300Yes (X)
John
Mead0.50$0$0$300Yes (X)
Keith S
Binkley0.50$0$0$300Yes (X)
Kevin
Driscoll0.50$0$0$300Yes (X)
James
Hope0.50$0$0$300Yes (X)
Scott
Heller0.50$0$0$400Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$5,740TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Related Organizations$586,074RelatedOrganizationsAmt
Total Contributions$586,074TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$55,933TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$642,007TotalRevenueColumnAmt
Related Or Exempt Func Income$55,933RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$21,000TotalAmt
Program Services$21,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$5,740TotalAmt
Program Services$0ProgramServicesAmt
Management And General$5,740ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$415TotalAmt
Program Services$0ProgramServicesAmt
Management And General$415ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$171TotalAmt
Program Services$0ProgramServicesAmt
Management And General$171ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,200TotalAmt
Program Services$0ProgramServicesAmt
Management And General$1,200ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$304,758TotalAmt
Program Services$304,758ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescSTATE OF NJ INCORPORATION FEEDesc
Total$31TotalAmt
Program Services$0ProgramServicesAmt
Management And General$31ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$333,315TotalAmt
Program Services$325,758ProgramServicesAmt
Management And General$7,557ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XYes (X)InfoInScheduleOPartXInd

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,599,933BOYAmt
EOY$2,908,624EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,599,933BOYAmt
EOY$2,908,624EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$2,599,933BOYAmt
EOY$2,908,624EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,599,933BOYAmt
EOY$2,908,624EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,599,933BOYAmt
EOY$2,908,624EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$308,692ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSEE PART IVGrantTypeTxt
Recipient1RecipientCnt
Cash Grant$11,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedSEE PART IVValuationMethodUsedDesc
Non Cash AssistanceNANonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceOtherFormAndLineReferenceDesc
ExplanationThe purpose of our Association is to support member firefighters in need. We provide financial assistance after formal applications have been completed, we confirm the need, and approved by our five member board of Trustees and a Representative from each of our five spearate Fire Companies. Payment of Supplemental Relief (over $5,000) requires a separate application and approval from the State Association office. In 2020, we approved one member for Suppemental funding of $11,000 due to expenses related to cancer treatment. There were two others approved for the normal relief payment of $5,000. Both of those were Covid related needs. (This total amount is reported on Form 990, page 2, Part III.)ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 12cLine 6, 7a, & 7b: This association has approximately 175 members who are also members of at least one of the 5 volunteer fire companies located within and serving Bridgewater Township.
Pt VI, Line 10bThis association does not have local "Chapters or Branches", however we are a local branch of the New Jersey State Firemen's Association. The State Association does have written policies and procedures governing our local activities. (The State Association website is www.njsfa.com)
Pt VI, Line 15aLine 18 & 19: The Bridgewater Association files detailed financial and administrative reports with the State Association each year, including Form 990. These reports are reviewed at the membership meetings. Any financial information is available to members at any time for the asking. Any requests for financial information coming from non-members would be referred to the State Association for action. Membership in the Association is open to firefighters from the five Companies located in Bridgewater who meet the initial physical and age requirements of Fire Department membership.
Pt XLine 5: All saving investments are FDIC insured CD's and US Government bonds which are booked and inventoried at face value, as well as money market funds.
Pt XII, Line 2cThe Association has its own local audit committee which audits the records and signs the detailed financial report before it is submitted to the State Association each year. The State Association "field examiner" checks each report each year to insure all details are in compliance with its guidelines and that copies of bank statements or letters are included for verification of the reported balances.
Pt VI, Line 11bForm 990 was reviewed in detail at the general membership meeting held in March 2021 and was discussed with the members attending. A copy is filed with the local financial records, has been filed with the State Association and an opportunity was given to provide copies to any interested members.
Pt VI, Line 7aMembers-yes Stockholders-no
Pt VI, Line 7bSee line 6
Pt VI, Line 6See line 6

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