Liabilities / Assets
28th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 52-6039921 • 501(c)4 • Laytonsville, MD
Profile
To provide fire and rescue services to the greater community of montgomery county, maryland, and to other jurisdictions in the surrounding areas as appropriate.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
28th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
30th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Assets
Up$3,782,271
Up $163,798 (+4.5%) from 2023
Liabilities
Down$0
Down $14,861 (-100%) from 2023
Net Assets
Up$3,782,271
Up $178,659 (+5.0%) from 2023
Revenue
Up$550,269
Up $224,797 (+69%) from 2023
Expenses
Up$408,418
Up $386,482 (+1762%) from 2023
Net Income
Down$141,851
Down $161,685 (-53%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide fire and rescue services to the greater community of montgomery county, maryland, and to other jurisdictions in the surrounding areas as appropriate.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,151,918 | $3,125,623 | ▼ $26,295 |
| Savings and Temporary Cash Investments | $107,335 | $357,743 | ▲ $250,408 |
| Cash and Non-Interest-Bearing Accounts | $407,310 | $288,905 | ▼ $118,405 |
| Total Assets | $3,666,563 | $3,782,271 | ▲ $115,708 |
| Other Assets Total | - | $10,000 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $26,143 | - | - |
| Total Liabilities | $26,143 | $0 | ▼ $26,143 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,714,387 | $2,712,595 | ▼ $1,792 |
| Net Assets With Donor Restrictions | $926,033 | $1,069,676 | ▲ $143,643 |
| Total Net Assets Fund Balance | $3,640,420 | $3,782,271 | ▲ $141,851 |
| Total Liabilities and Net Assets / Fund Balance | $3,666,563 | $3,782,271 | ▲ $115,708 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,941,239 | $589,709 | $2,530,948 |
| Equipment | $1,184,384 | $705,980 | $1,890,364 |
| Name | Title |
|---|---|
| Gregory Albrecht | President |
| Jeff Westley | Board Member |
| Lisa Lessin | Board Member |
| Richard Gregory | Board Member |
| Stanley Sutton | Chief/board |
| Margeret Turnbow | Losap Secret |
| Michael Russ | Secretary |
| Geoffrey Burns | Treasurer-50 |
| Murphy Richards Jr | Treasurer-fi |
| Nick Stapleton | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $392,229 |
| Professional Fundraising Fees | $16,189 |
| Total Fundraising Expense | $16,189 |
| Grants and Similar Amounts Paid | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $106,294 | - | - | $106,294 |
| All Other Expenses | $96,060 | $50 | - | $96,110 |
| Other Expenses | $22,566 | - | - | $22,566 |
| Fees for Services Professional Fundraising | - | - | $16,189 | $16,189 |
| Insurance | $3,914 | - | - | $3,914 |
| Office Expenses | - | $3,177 | - | $3,177 |
| Advertising | $340 | - | - | $340 |
| Interest | $287 | - | - | $287 |
| Fees for Services Accounting | - | $175 | - | $175 |
| Travel | $49 | - | - | $49 |
| Fees for Services Legal | - | $40 | - | $40 |
| Total Functional Expenses | $388,787 | $3,442 | $16,189 | $408,418 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $16,189 |
“The organization has members and membership can participate in electing organization directors and/or officers.”
“General members can elect governing members.”
“President and both treasurers (tax funds and firemen's fund) review 990 before filing with irs. Board reviews subsequent to filing.”
“Governing documents are available to the public upon request.”
“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.”
“Cogs 22,561 0 0 facilities management 20,549 0 0 new equipment/vol. Vehicl 10,156 0 0 building & grounds 8,443 0 0 banquet 6,680 0 0 vehicle maint 4,270 0 0 engine refurbishment 3,115 0 0 kitchen maintenance 2,825 0 0 volunteer uniforms 2,203 0 0 sundries/supplies - caree 1,950 0 0 standby food & vol. Suppo 1,595 0 0 subscriptions & dues 1,590 0 0 standby food 1,527 0 0 website service 1,385 0 0 company xmas party expens 1,341 0 0 fuel expense / vehicles 1,144 0 0 cable tv 1,139 0 0 internet 1,100 0 0 canteen supplies 508 0 0 fire prevention supply 349 0 0 florist 332 0 0 licenses and permits 259 0 0 conventions 242 0 0 propane/grill 191 0 0 event expenses 173 0 0 service awards 167 0 0 postage 132 0 0 tag expense/msfa 80 0 0 trash removal/recycling 54 0 0 miscellaneous expense 0 50 0 total 96,060 50 0”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO 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/ProgramServicesAmt | 0 | 340 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 340 |
| IRS990/AllOtherContributionsAmt | 0 | 16431 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 50 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 96060 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 96110 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LAYTONSVILLE DISTRICT VOL FIRE DEPT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3019481677 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 21400 LAYTONSVILLE ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAYTONSVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20882 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 407310 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 288905 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 102206 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 468637 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12722 |
| IRS990/CYOtherExpensesAmt | 0 | 392229 |
| IRS990/CYOtherRevenueAmt | 0 | 55028 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 13882 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 141851 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 408418 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 16189 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 16189 |
| IRS990/CYTotalRevenueAmt | 0 | 550269 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 106294 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 106294 |
| IRS990/Desc | 0 | PROVIDING FIRE AND RESCUE SERVICES TO THE GREATER COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 926033 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1069676 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 388787 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 175 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 175 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 40 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 40 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 16189 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 16189 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL RUSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MURPHY RICHARDS JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STANLEY SUTTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARGERET TURNBOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LISA LESSIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JEFF WESTLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GREGORY ALBRECHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GEOFFREY BURNS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RICHARD GREGORY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | NICK STAPLETON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER-FI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHIEF/BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | LOSAP SECRET |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER-50 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1952 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 102206 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 350000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 550269 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 55028 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3914 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3914 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 287 |
| IRS990/InterestGrp/TotalAmt | 0 | 287 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 12722 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12722 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1295689 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3151918 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3125623 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4421312 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE FIRE AND RESCUE SERVICES TO THE GREATER COMMUNITY OF MONTGOMERY COUNTY, MARYLAND, AND TO OTHER JURISDICTIONS IN THE SURROUNDING AREAS AS APPROPRIATE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 26143 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3640420 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3782271 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 47828 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7200 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 55028 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2714387 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2712595 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3177 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3177 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 10000 |
| IRS990/OtherExpensesGrp/Desc | 0 | FIRE/EMS SUPPLIES/EQUIP |
| IRS990/OtherExpensesGrp/Desc | 1 | CAPITAL OUTLAY |
| IRS990/OtherExpensesGrp/Desc | 2 | BUILDING REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | VOLUNTEER INCENTIVE PROG |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 76366 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 56582 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 26329 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 22566 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 76366 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 56582 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 26329 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 22566 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | GREGORY ALBRECHT |
| IRS990/ProfessionalFundraisingInd | 0 | true |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FOOD/FUNCTIONS |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 13882 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 13882 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 358982 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 7 |
| IRS990/PYOtherExpensesAmt | 0 | 191080 |
| IRS990/PYOtherRevenueAmt | 0 | 47333 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5144 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 214381 |
| IRS990/PYTotalExpensesAmt | 0 | 197085 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 6005 |
| IRS990/PYTotalRevenueAmt | 0 | 411466 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 141851 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 55028 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 350000 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 107335 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 357743 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1941239 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 589709 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2530948 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1184384 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 705980 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1890364 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3125623 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | true |
| IRS990ScheduleG/LicensedStatesCd | 0 | MD |
| IRS990ScheduleG/LicensedStatesCd | 1 | VA |
| IRS990ScheduleG/MailSolicitationsInd | 0 | X |
| IRS990ScheduleG/SolicitationOfGovtGrantsInd | 0 | X |
| IRS990ScheduleG/SpecialFundraisingEventsInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS MEMBERS AND MEMBERSHIP CAN PARTICIPATE IN ELECTING ORGANIZATION DIRECTORS AND/OR OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GENERAL MEMBERS CAN ELECT GOVERNING MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PRESIDENT AND BOTH TREASURERS (TAX FUNDS AND FIREMEN'S FUND) REVIEW 990 BEFORE FILING WITH IRS. BOARD REVIEWS SUBSEQUENT TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COGS 22,561 0 0 FACILITIES MANAGEMENT 20,549 0 0 NEW EQUIPMENT/VOL. VEHICL 10,156 0 0 BUILDING & GROUNDS 8,443 0 0 BANQUET 6,680 0 0 VEHICLE MAINT 4,270 0 0 ENGINE REFURBISHMENT 3,115 0 0 KITCHEN MAINTENANCE 2,825 0 0 VOLUNTEER UNIFORMS 2,203 0 0 SUNDRIES/SUPPLIES - CAREE 1,950 0 0 STANDBY FOOD & VOL. SUPPO 1,595 0 0 SUBSCRIPTIONS & DUES 1,590 0 0 STANDBY FOOD 1,527 0 0 WEBSITE SERVICE 1,385 0 0 COMPANY XMAS PARTY EXPENS 1,341 0 0 FUEL EXPENSE / VEHICLES 1,144 0 0 CABLE TV 1,139 0 0 INTERNET 1,100 0 0 CANTEEN SUPPLIES 508 0 0 FIRE PREVENTION SUPPLY 349 0 0 FLORIST 332 0 0 LICENSES AND PERMITS 259 0 0 CONVENTIONS 242 0 0 PROPANE/GRILL 191 0 0 EVENT EXPENSES 173 0 0 SERVICE AWARDS 167 0 0 POSTAGE 132 0 0 TAG EXPENSE/MSFA 80 0 0 TRASH REMOVAL/RECYCLING 54 0 0 MISCELLANEOUS EXPENSE 0 50 0 TOTAL 96,060 50 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3782271 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 13882 |
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| IRS990/TotalVolunteersCnt | 0 | 100 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3666563 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3782271 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 49 |
| IRS990/TravelGrp/TotalAmt | 0 | 49 |
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| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
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| IRS990/WebsiteAddressTxt | 0 | HTTP://LDVFD.ORG |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MURPHY RICHARDS JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER-FIREMAN'S |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3019481677 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAYTONSVILLE DIST VOL FIRE DEPT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAYT |
| ReturnHeader/Filer/EIN | 0 | 526039921 |
| ReturnHeader/Filer/PhoneNum | 0 | 3019481677 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 21400 LAYTONSVILLE ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAYTONSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20882 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263114705 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MARSHALL AND REUMONT CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 12200 TECH RD STE 340 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SILVER SPRING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 20904 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3016221200 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES E MARSHALL JR |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T18:24:05-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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