Civic Intelligence

Laytonsville District Volunteer Fire Department Incorporated

990 • Fiscal year 2022 • EIN 52-6039921

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 28, 2023

Organization ProfileLDVFD.ORG
21400 Laytonsville RoadLaytonsville, MD 20882

(301) 948-1677

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.05x

Higher debt load relative to assets than 51% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.66x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

50th percentile

7.5%

Higher net margin than 50% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

20th percentile

-9.5%

Faster asset growth than 20% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

56th percentile

7.9%

Faster revenue growth than 56% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$3,607,895

Down $379,264 (-9.5%) from 2021

Net Assets

Up

$3,426,039

Up $20,674 (+0.6%) from 2021

Liabilities

Down

$181,856

Down $399,938 (-69%) from 2021

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin50th percentile

Revenue

Up

$276,200

Up $20,160 (+7.9%) from 2021

Expenses

Up

$255,526

Up $36,759 (+17%) from 2021

Net Income

Down

$20,674

Down $16,599 (-45%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,463,146Liabilities 2011: $394Net Assets 2011: $1,462,7522011Assets 2012: $1,531,001Liabilities 2012: $1,545Net Assets 2012: $1,529,4562012Assets 2013: $1,586,248Liabilities 2013: $0Net Assets 2013: $1,586,2482013Assets 2014: $2,464,877Liabilities 2014: $614,908Net Assets 2014: $1,849,9692014Assets 2015: $3,266,922Liabilities 2015: $718,285Net Assets 2015: $2,548,6372015Assets 2016: $3,604,097Liabilities 2016: $859,213Net Assets 2016: $2,744,8842016Assets 2017: $3,636,575Liabilities 2017: $657,000Net Assets 2017: $2,979,5752017Assets 2018: $3,485,071Liabilities 2018: $284,963Net Assets 2018: $3,200,1082018Assets 2019: $3,368,916Liabilities 2019: $84,409Net Assets 2019: $3,284,5072019Assets 2020: $3,469,051Liabilities 2020: $34,409Net Assets 2020: $3,434,6422020Assets 2021: $3,987,159Liabilities 2021: $581,794Net Assets 2021: $3,405,3652021Assets 2022: $3,607,895Liabilities 2022: $181,856Net Assets 2022: $3,426,0392022Assets 2023: $3,618,473Liabilities 2023: $14,861Net Assets 2023: $3,603,6122023Assets 2024: $3,782,271Liabilities 2024: $0Net Assets 2024: $3,782,2712024

Highlighted filing

2022

Assets$3,607,895
Liabilities$181,856
Net Assets$3,426,039
Open 2022 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $321,253Expenses 2011: $331,282Net Income 2011: -$10,0292011Revenue 2012: $315,147Expenses 2012: $110,689Net Income 2012: $204,4582012Expenses 2013: $238,7882013Revenue 2014: $378,303Expenses 2014: $114,582Net Income 2014: $263,7212014Revenue 2015: $824,406Expenses 2015: $275,738Net Income 2015: $548,6682015Revenue 2016: $424,359Expenses 2016: $228,027Net Income 2016: $196,3322016Revenue 2017: $453,654Expenses 2017: $218,959Net Income 2017: $234,6952017Revenue 2018: $433,165Expenses 2018: $212,632Net Income 2018: $220,5332018Revenue 2019: $314,167Expenses 2019: $229,768Net Income 2019: $84,3992019Revenue 2020: $334,344Expenses 2020: $184,209Net Income 2020: $150,1352020Revenue 2021: $256,040Expenses 2021: $218,767Net Income 2021: $37,2732021Revenue 2022: $276,200Expenses 2022: $255,526Net Income 2022: $20,6742022Revenue 2023: $325,472Expenses 2023: $21,936Net Income 2023: $303,5362023Revenue 2024: $550,269Expenses 2024: $408,418Net Income 2024: $141,8512024

Highlighted filing

2022

Revenue$276,200
Expenses$255,526
Net Income$20,674
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 28, 2023
Return Version
2021v4.0
Gross Receipts
$396,200
Mission and Program Overview

Mission

To provide fire and rescue services to the greater community of montgomery county, maryland, and to other jurisdictions in the surrounding areas as appropriate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,494,642$3,237,172▼ $257,470
Cash and Non-Interest-Bearing Accounts$385,182$263,388▼ $121,794
Savings and Temporary Cash Investments$107,335$107,335→ $0
Total Assets$3,987,159$3,607,895▼ $379,264
Liabilities
Mortgage Notes Payable Secured by Investment Property$500,000$181,856▼ $318,144
Tax Exempt Bond Liabilities$81,794--
Total Liabilities$581,794$181,856▼ $399,938
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,559,301$2,616,215▲ $56,914
Net Assets With Donor Restrictions$846,064$809,824▼ $36,240
Total Net Assets Fund Balance$3,405,365$3,426,039▲ $20,674
Total Liabilities and Net Assets / Fund Balance$3,987,159$3,607,895▼ $379,264

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,949,649$467,791$2,417,440
Equipment$1,287,523$602,841$1,890,364
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Michael EanesPresident
David McananyBoard Member
Geoffrey BurnsBoard Member
Gregory AlbrechtBoard Member
Jeff WestleyBoard Member
Lisa EllisBoard Member
Richard GregoryBoard Member
Stanley SuttonChief/board
Margeret TurnbowLosap Secret
Chris WhittingtonSecretary
Murphy Richards JrTreasurer
Michael RussVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$241,360
Program Service Revenue
$0
Investment Income
$-14,866
Other Revenue
$49,706
All Other Contributions
$8,667
Change in Net Assets
$20,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$240,052
Professional Fundraising Fees$15,474
Total Fundraising Expense$15,474
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$137,472--$137,472
Interest$24,888--$24,888
All Other Expenses$20,059$32-$20,091
Fees for Services Professional Fundraising--$15,474$15,474
Other Expenses$5,996--$5,996
Insurance$4,765--$4,765
Fees for Services Accounting-$4,025-$4,025
Office Expenses-$2,061-$2,061
Advertising$325--$325
Total Functional Expenses$233,934$6,118$15,474$255,526
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$15,474
Fundraising Gross Income$521
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization has members and membership can participate in electing organization directors and/or officers.”

Form 990, Page 6, Part VI, Line 7A

“General members can elect governing members.”

Form 990, Page 6, Part VI, Line 11B

“President and both treasurers (tax funds and firemen's fund) review 990 before filing with irs. Board reviews subsequent to filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Laytonsville Dist Vol Fire Dept
EIN
52-6039921
Phone
3019481677
Address
21400 LAYTONSVILLE ROAD, LAYTONSVILLE, MD 20882

Signing Officer

Name
Murphy Richards Jr
Title
Treasurer
Phone
3019481677
Signed
2023-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Eanes
Formed
1952
Legal Domicile
Md
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
100

Preparer

Firm
Marshall and Reumont Cpas
Address
12200 TECH RD STE 340, SILVER SPRING, MD 20904
Preparer
James E Marshall Jr
Phone
3016221200
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers are members of the community, and family and friends of volunteer fire fighters who give their time to cook, clean, promote, and otherwise administer activities at the fund raising events, and any other activities requiring volunteer participation for the department's related exempt purposes. The number of volunteers is estimated based on the typical types of activities occuring on a monthly basis for both the main and 508 funds, and the firemen's fund.”

Raw XML Appendix355 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE FIRE AND RESCUE SERVICES TO THE GREATER COMMUNITY OF MONTGOMERY COUNTY, MARYLAND, AND TO OTHER JURISDICTIONS IN THE SURROUNDING AREAS AS APPROPRIATE.
IRS990/AdvertisingGrp/ProgramServicesAmt0325
IRS990/AdvertisingGrp/TotalAmt0325
IRS990/AllOtherContributionsAmt08667
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt032
IRS990/AllOtherExpensesGrp/ProgramServicesAmt020059
IRS990/AllOtherExpensesGrp/TotalAmt020091
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LAYTONSVILLE DISTRICT VOL FIRE DEPT
IRS990/BooksInCareOfDetail/PhoneNum03019481677
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt021400 LAYTONSVILLE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAYTONSVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020882
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0385182
IRS990/CashNonInterestBearingGrp/EOYAmt0263388
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt089121
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0241360
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-14866
IRS990/CYOtherExpensesAmt0240052
IRS990/CYOtherRevenueAmt049706
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt020674
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0255526
IRS990/CYTotalFundraisingExpenseAmt015474
IRS990/CYTotalProfFndrsngExpnsAmt015474
IRS990/CYTotalRevenueAmt0276200
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0137472
IRS990/DepreciationDepletionGrp/TotalAmt0137472
IRS990/Desc0PROVIDING FIRE AND RESCUE SERVICES TO THE GREATER COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0846064
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0809824
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0233934
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04025
IRS990/FeesForServicesAccountingGrp/TotalAmt04025
IRS990/FeesForServicesProfFundraising/FundraisingAmt015474
IRS990/FeesForServicesProfFundraising/TotalAmt015474
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL EANES
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL RUSS
IRS990/Form990PartVIISectionAGrp/PersonNm2CHRIS WHITTINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm3MURPHY RICHARDS JR
IRS990/Form990PartVIISectionAGrp/PersonNm4STANLEY SUTTON
IRS990/Form990PartVIISectionAGrp/PersonNm5MARGERET TURNBOW
IRS990/Form990PartVIISectionAGrp/PersonNm6LISA ELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm7JEFF WESTLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8GREGORY ALBRECHT
IRS990/Form990PartVIISectionAGrp/PersonNm9GEOFFREY BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm10RICHARD GREGORY
IRS990/Form990PartVIISectionAGrp/PersonNm11DAVID MCANANY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF/BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5LOSAP SECRET
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt089121
IRS990/FundraisingGrossIncomeAmt0521
IRS990/GainOrLossGrp/OtherAmt0-15000
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GovernmentGrantsAmt0143572
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0105000
IRS990/GrossReceiptsAmt0396200
IRS990/GrossRentsGrp/RealAmt049185
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt04765
IRS990/InsuranceGrp/TotalAmt04765
IRS990/InterestGrp/ProgramServicesAmt024888
IRS990/InterestGrp/TotalAmt024888
IRS990/InvestmentIncomeGrp/ExclusionAmt0134
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0134
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01070632
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03494642
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03237172
IRS990/LandBldgEquipCostOrOtherBssAmt04307804
IRS990/LegalDomicileStateCd0MD
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0120000
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE FIRE AND RESCUE SERVICES TO THE GREATER COMMUNITY OF MONTGOMERY COUNTY, MARYLAND, AND TO OTHER JURISDICTIONS IN THE SURROUNDING AREAS AS APPROPRIATE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0500000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0181856
IRS990/NetAssetsOrFundBalancesBOYAmt03405365
IRS990/NetAssetsOrFundBalancesEOYAmt03426039
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-15000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-15000
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0521
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0521
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt049185
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt049185
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02559301
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02616215
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02061
IRS990/OfficeExpensesGrp/TotalAmt02061
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0FIRE/EMS SUPPLIES/EQUIPME
IRS990/OtherExpensesGrp/Desc1COMMISSIONS PAID
IRS990/OtherExpensesGrp/Desc2ENGINE 172 REFURBISHMENT
IRS990/OtherExpensesGrp/Desc3STANDBY FOOD
IRS990/OtherExpensesGrp/ProgramServicesAmt026044
IRS990/OtherExpensesGrp/ProgramServicesAmt17350
IRS990/OtherExpensesGrp/ProgramServicesAmt27035
IRS990/OtherExpensesGrp/ProgramServicesAmt35996
IRS990/OtherExpensesGrp/TotalAmt026044
IRS990/OtherExpensesGrp/TotalAmt17350
IRS990/OtherExpensesGrp/TotalAmt27035
IRS990/OtherExpensesGrp/TotalAmt35996
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHAEL EANES
IRS990/ProfessionalFundraisingInd0true
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0204428
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02236
IRS990/PYOtherExpensesAmt0211264
IRS990/PYOtherRevenueAmt049376
IRS990/PYRevenuesLessExpensesAmt037273
IRS990/PYTotalExpensesAmt0218767
IRS990/PYTotalProfFndrsngExpnsAmt07503
IRS990/PYTotalRevenueAmt0256040
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt020674
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt049185
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0143572
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0107335
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0107335
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01949649
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0467791
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02417440
IRS990ScheduleD/EquipmentGrp/BookValueAmt01287523
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0602841
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01890364
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03237172
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/LicensedStatesCd0MD
IRS990ScheduleG/LicensedStatesCd1VA
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARE MEMBERS OF THE COMMUNITY, AND FAMILY AND FRIENDS OF VOLUNTEER FIRE FIGHTERS WHO GIVE THEIR TIME TO COOK, CLEAN, PROMOTE, AND OTHERWISE ADMINISTER ACTIVITIES AT THE FUND RAISING EVENTS, AND ANY OTHER ACTIVITIES REQUIRING VOLUNTEER PARTICIPATION FOR THE DEPARTMENT'S RELATED EXEMPT PURPOSES. THE NUMBER OF VOLUNTEERS IS ESTIMATED BASED ON THE TYPICAL TYPES OF ACTIVITIES OCCURING ON A MONTHLY BASIS FOR BOTH THE MAIN AND 508 FUNDS, AND THE FIREMEN'S FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS AND MEMBERSHIP CAN PARTICIPATE IN ELECTING ORGANIZATION DIRECTORS AND/OR OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL MEMBERS CAN ELECT GOVERNING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRESIDENT AND BOTH TREASURERS (TAX FUNDS AND FIREMEN'S FUND) REVIEW 990 BEFORE FILING WITH IRS. BOARD REVIEWS SUBSEQUENT TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt081794
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03987159
IRS990/TotalAssetsEOYAmt03607895
IRS990/TotalAssetsGrp/BOYAmt03987159
IRS990/TotalAssetsGrp/EOYAmt03607895
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0241360
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015474
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06118
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0233934
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255526
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0581794
IRS990/TotalLiabilitiesEOYAmt0181856
IRS990/TotalLiabilitiesGrp/BOYAmt0581794
IRS990/TotalLiabilitiesGrp/EOYAmt0181856
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03405365
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03426039
IRS990/TotalProgramServiceExpensesAmt0233934
IRS990/TotalRevenueGrp/ExclusionAmt049840
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-15000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0276200
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03987159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03607895
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0HTTP://LDVFD.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MURPHY RICHARDS JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03019481677
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAYTONSVILLE DIST VOL FIRE DEPT
ReturnHeader/Filer/BusinessNameControlTxt0LAYT
ReturnHeader/Filer/EIN0526039921
ReturnHeader/Filer/PhoneNum03019481677
ReturnHeader/Filer/USAddress/AddressLine1Txt021400 LAYTONSVILLE ROAD
ReturnHeader/Filer/USAddress/CityNm0LAYTONSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020882
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263114705
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARSHALL AND REUMONT CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012200 TECH RD STE 340
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SILVER SPRING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020904
ReturnHeader/PreparerPersonGrp/PhoneNum03016221200
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES E MARSHALL JR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-04-06T15:32:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MURPHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RICHARDS
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,607,895
Liabilities
$181,856
Net assets
$3,426,039
Revenue
$276,200
Expenses
$255,526
Net income
$20,674
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.78$0.00$3.78$0.55$0.41$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.01$3.60$0.33$0.02$0.30
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.18$3.43$0.28$0.26$0.02
2021Detailed filing. Detailed filing data is available for this year.$3.99$0.58$3.41$0.26$0.22$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$0.03$3.43$0.33$0.18$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$0.08$3.28$0.31$0.23$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.28$3.20$0.43$0.21$0.22
2017Summary only. Only limited summary data is available for this year.$3.64$0.66$2.98$0.45$0.22$0.23
2016Detailed filing. Detailed filing data is available for this year.$3.60$0.86$2.74$0.42$0.23$0.20
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$0.72$2.55$0.82$0.28$0.55
2014Detailed filing. Detailed filing data is available for this year.$2.46$0.61$1.85$0.38$0.11$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.00$1.59$0.24
2012Summary only. Only limited summary data is available for this year.$1.53$0.00$1.53$0.32$0.11$0.20
2011Summary only. Only limited summary data is available for this year.$1.46$0.00$1.46$0.32$0.33$0.01