STRATEGY STUDIO / PUBLIC DATA EXPLORER

PONCHATOULA VOLUNTEER FIRE DEPT: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
PONCHATOULA VOLUNTEER FIRE DEPT (EIN 72-6022012)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-07-01
IRS object ID
202431839349300753
Schema version
2023v5.0
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)
Return2024-07-01T09:11:25-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN721462261PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JAMES LAMBERT RIGGS & ASSOCIATES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1401 E THOMAS STAddressLine1Txt
CityHAMMONDCityNm
State AbbreviationLAStateAbbreviationCd
ZIP704013319ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN726022012EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PONCHATOULA VOLUNTEER FIREBusinessNameLine1Txt
Business Name Line2DEPARTMENT INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPONCBusinessNameControlTxt
Phone9853866648PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1610 EAST PINE STAddressLine1Txt
CityPONCHATOULACityNm
State AbbreviationLAStateAbbreviationCd
ZIP70454ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTORMY JOINERPersonNm
Person TitlePRESIDENT/CHIEFPersonTitleTxt
Phone9853866648PhoneNum
Signature2024-07-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSTORMYPersonFirstNm
Person LastJOINERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDENNIS E JAMES CPAPreparerPersonNm
PTINP00025596PTIN
Phone9853456262PhoneNum
Preparation2024-06-26PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTORMY JOINERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1610 EAST PINE STREETAddressLine1Txt
CityPONCHATOULACityNm
State AbbreviationLAStateAbbreviationCd
ZIP70454ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,518,870GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1959FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionFIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee26TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,254,036PYContributionsGrantsAmt
CY Contributions Grants$1,376,428CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$41,553PYInvestmentIncomeAmt
CY Investment Income$116,213CYInvestmentIncomeAmt
PY Other Revenue$203,903PYOtherRevenueAmt
CY Other Revenue$26,229CYOtherRevenueAmt
PY Total Revenue$1,499,492PYTotalRevenueAmt
CY Total Revenue$1,518,870CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$378,998PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$346,034CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,128,969PYOtherExpensesAmt
CY Other Expenses$863,698CYOtherExpensesAmt
PY Total Expenses$1,507,967PYTotalExpensesAmt
CY Total Expenses$1,209,732CYTotalExpensesAmt
PY Revenues Less Expenses-$8,475PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$309,138CYRevenuesLessExpensesAmt
Total Assets BOY$2,439,064TotalAssetsBOYAmt
Total Assets EOY$2,810,870TotalAssetsEOYAmt
Total Liabilities BOY$36,901TotalLiabilitiesBOYAmt
Total Liabilities EOY$55,070TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,402,163NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,755,800NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,194,044ExpenseAmt
DescFIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescFIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,194,044TotalProgramServiceExpensesAmt
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
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 IndividualsfalseGrantsToIndividualsInd
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
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee26EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonPHILIP BANKSTONPersonNm
Phone9853866648PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1610 EAST PINE STAddressLine1Txt
CityPONCHATOULACityNm
State AbbreviationLAStateAbbreviationCd
ZIP70454ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PHILIP BANKSTON
TREASURERYes (X)$0$0$0
STORMY JOINER
PRESIDENT/CHYes (X)$0$0$0
TREY BO LANDRY
2ND ASST CHIYes (X)$0$0$0
BRAVILLE LEBLANC
1ST ASST CHIYes (X)$0$0$0
JEREMY PELTIER
LIEUTENANTYes (X)$0$0$0
BRIAN STEIB
SECRETARYYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$1,373,458GovernmentGrantsAmt
All Other Contributions$2,970AllOtherContributionsAmt
Total Contributions$1,376,428TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$116,213TotalRevenueColumnAmt
Related Or Exempt Func Income$116,213RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescWORKER'S COMP DIVIDENDSDesc
Total Revenue Column$26,229TotalRevenueColumnAmt
Related Or Exempt Func Income$26,229RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$26,229OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,518,870TotalRevenueColumnAmt
Related Or Exempt Func Income$142,442RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$320,701TotalAmt
Program Services$320,701ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$25,333TotalAmt
Program Services$25,333ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,703TotalAmt
Management And General$4,703ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,813TotalAmt
Management And General$10,813ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$35,988TotalAmt
Program Services$35,988ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,795TotalAmt
Program Services$5,795ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$33,884TotalAmt
Program Services$33,884ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$141,755TotalAmt
Program Services$141,755ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
REPAIRS AND MAINTENANCE$150,946$150,946
FIRE SERVICE CONTRACT$119,621$119,621
EQUIPMENT >1,000$73,061$73,061
STATION OPERATING SUPPLIE$66,629$66,629

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$220,503TotalAmt
Program Services$220,331ProgramServicesAmt
Management And General$172ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,209,732TotalAmt
Program Services$1,194,044ProgramServicesAmt
Management And General$15,688ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,815,123BOYAmt
EOY$2,041,964EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$77,088BOYAmt
EOY$77,396EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$121,119BOYAmt
EOY$92,322EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$17,462BOYAmt
EOY$17,462EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$489,534LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$208,919LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$111,848BOYAmt
EOY$280,615EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$296,424BOYAmt
EOY$301,111EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,439,064BOYAmt
EOY$2,810,870EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$22,868BOYAmt
EOY$39,222EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,033BOYAmt
EOY$15,848EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$36,901BOYAmt
EOY$55,070EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,402,163BOYAmt
EOY$2,755,800EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,402,163BOYAmt
EOY$2,755,800EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,439,064BOYAmt
EOY$2,810,870EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$309,138ReconcilationRevenueExpnssAmt
Prior Period Adjustments$44,499PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDUE FROM FIRE DISTRICT NO. 2Desc
Book Value$301,111BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$301,111TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescACCRUED SALARIESDesc
Amt$15,848Amt
FieldValueIRS element (for citing)
Total Liability$15,848TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DFIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.
FORM 990, PAGE 6, PART VI, LINE 11BTAX RETURN WILL BE REVIEWED BY FIRE CHIEF AND TREASURER PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 19NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 24EEQUIPMENT FUEL 45,023 0 0 EQUIPMENT <1,000 29,229 0 0 TRAINING 26,950 0 0 PERSONAL PROTECTIVE EQUIP 25,300 0 0 TELEPHONE 19,147 0 0 UNIFORMS 18,347 0 0 SUBSCRIPTIONS 16,166 0 0 FIRE HYDRANT TESTING 14,425 0 0 VEHICLE LEASE PAYMENTS 10,274 0 0 FEES, CHARGES SERVICES 6,657 0 0 MEDICAL SUPPLIES 6,470 0 0 LODGING AND MEALS 1,556 0 0 DRUG TESTING 772 0 0 POSTAGE AND BOX RENT 0 132 0 BANK CHARGES 0 40 0 MEMBERSHIP DUES 15 0 0 TOTAL 220,331 172 0