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        <BusinessNameLine1Txt>OVIE GIBSON CPA</BusinessNameLine1Txt>
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        <AddressLine1Txt>207 TENNESSEE AVENUE</AddressLine1Txt>
        <CityNm>CHARLESTON</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
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        <BusinessNameLine1Txt>Intl Assoc of Firefighters #317</BusinessNameLine1Txt>
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      <PersonNm>Isaac Brunetti</PersonNm>
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      <PreparerPersonNm>Ovie D Gibson CPA</PreparerPersonNm>
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        <PersonNm>Sterling A Smith</PersonNm>
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        <PersonNm>Kristopher Dight</PersonNm>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The form is prepared and typically the work is performed by a Certified Public Accountant(CPA). The CPA prepares the form and delivers to the Secretary-Treasurer. The Secretary-Treasurer signs the prepared form and submits to the Internal Revenue Service within a timely manner. At the next meeing of its board members, the Secretary-Treasurer presents the form 990 to the governing board. In addition, the Secretary-Treasurer announces the availability of the form 990 to its members for inspection at the following meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents are made available to the public upon request, and they are available on file at the West Virginia Secretary of States Office. At the time of this filing, the organization does not have a formal conflict of interest policy. The organizations financial statements are within the form 990, which are available to the public upon request, and they are available on file at the West Virginia Secretary of States Office.</ExplanationTxt>
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