Civic Intelligence

Hammond Rural Fire Department

EIN 72-1180974 • 501(c)4 • Hammond, LA

Profile

Fire termination and prevention

P O Box 1595Hammond, LA 70404

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.10x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.11x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-8.3%

Higher net margin than 20% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

21st percentile

-4.1%

Faster asset growth than 21% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-12%

Faster revenue growth than 16% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,918,998

Down $82,376 (-4.1%) from 2023

Liabilities

Up

$191,129

Up $58,282 (+44%) from 2023

Net Assets

Down

$1,727,869

Down $140,658 (-7.5%) from 2023

Revenue

Down

$1,686,216

Down $226,337 (-12%) from 2023

Expenses

Up

$1,826,874

Up $9,007 (+0.5%) from 2023

Net Income

Down

-$140,658

Down $235,344 (-249%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $1,485,372Liabilities 2011: $116,801Net Assets 2011: $1,368,5712011Assets 2012: $1,706,779Liabilities 2012: $113,443Net Assets 2012: $1,593,3362012Assets 2013: $1,895,942Liabilities 2013: $106,623Net Assets 2013: $1,789,3192013Assets 2014: $1,933,668Liabilities 2014: $122,225Net Assets 2014: $1,811,4432014Assets 2015: $2,079,388Liabilities 2015: $78,917Net Assets 2015: $2,000,4712015Assets 2016: $2,347,749Liabilities 2016: $148,360Net Assets 2016: $2,199,3892016Assets 2017: $2,234,126Liabilities 2017: $238,781Net Assets 2017: $1,995,3452017Assets 2018: $1,904,430Liabilities 2018: $117,875Net Assets 2018: $1,786,5552018Assets 2019: $2,020,186Liabilities 2019: $104,805Net Assets 2019: $1,915,3812019Assets 2020: $1,745,153Liabilities 2020: $120,149Net Assets 2020: $1,625,0042020Assets 2021: $1,721,207Liabilities 2021: $122,532Net Assets 2021: $1,598,6752021Assets 2022: $1,994,508Liabilities 2022: $220,667Net Assets 2022: $1,773,8412022Assets 2023: $2,001,374Liabilities 2023: $132,847Net Assets 2023: $1,868,5272023Assets 2024: $1,918,998Liabilities 2024: $191,129Net Assets 2024: $1,727,8692024

Highlighted filing

2024

Assets$1,918,998
Liabilities$191,129
Net Assets$1,727,869

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,019,043Expenses 2011: $960,980Net Income 2011: $58,0632011Expenses 2012: $808,3502012Revenue 2013: $1,055,219Expenses 2013: $859,236Net Income 2013: $195,9832013Revenue 2014: $949,388Expenses 2014: $927,264Net Income 2014: $22,1242014Revenue 2015: $1,104,825Expenses 2015: $909,488Net Income 2015: $195,3372015Revenue 2016: $1,142,995Expenses 2016: $944,077Net Income 2016: $198,9182016Revenue 2017: $1,116,601Expenses 2017: $1,320,645Net Income 2017: -$204,0442017Revenue 2018: $1,184,182Expenses 2018: $1,392,972Net Income 2018: -$208,7902018Revenue 2019: $1,272,151Expenses 2019: $1,143,325Net Income 2019: $128,8262019Revenue 2020: $1,227,400Expenses 2020: $1,517,046Net Income 2020: -$289,6462020Revenue 2021: $1,382,667Expenses 2021: $1,408,996Net Income 2021: -$26,3292021Revenue 2022: $1,443,673Expenses 2022: $1,268,507Net Income 2022: $175,1662022Revenue 2023: $1,912,553Expenses 2023: $1,817,867Net Income 2023: $94,6862023Revenue 2024: $1,686,216Expenses 2024: $1,826,874Net Income 2024: -$140,6582024

Highlighted filing

2024

Revenue$1,686,216
Expenses$1,826,874
Net Income-$140,658

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.19$1.73$1.69$1.83$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.00$0.13$1.87$1.91$1.82$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.99$0.22$1.77$1.44$1.27$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.72$0.12$1.60$1.38$1.41$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.75$0.12$1.63$1.23$1.52$0.29
2019Detailed filing. Detailed filing data is available for this year.$2.02$0.10$1.92$1.27$1.14$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.90$0.12$1.79$1.18$1.39$0.21
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.24$2.00$1.12$1.32$0.20
2016Detailed filing. Detailed filing data is available for this year.$2.35$0.15$2.20$1.14$0.94$0.20
2015Detailed filing. Detailed filing data is available for this year.$2.08$0.08$2.00$1.10$0.91$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.93$0.12$1.81$0.95$0.93$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.90$0.11$1.79$1.06$0.86$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.11$1.59$0.81
2011Summary only. Only limited summary data is available for this year.$1.49$0.12$1.37$1.02$0.96$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$1,686,216
Mission and Program Overview

Mission

Fire termination and prevention

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$935,719$1,068,658▲ $132,939
Savings and Temporary Cash Investments$683,415$798,527▲ $115,112
Pledges and Grants Receivable$340,523$0▼ $340,523
Land, Buildings, and Equipment, Net$37,185$31,771▼ $5,414
Prepaid Expenses and Deferred Charges$4,531$20,041▲ $15,510
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,001,374$1,918,998▼ $82,376
Other Assets Total$1$1→ $0
Liabilities
Accounts Payable and Accrued Expenses$132,847$191,129▲ $58,282
Total Liabilities$132,847$191,129▲ $58,282
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,868,527$1,727,869▼ $140,658
Total Net Assets Fund Balance$1,868,527$1,727,869▼ $140,658
Total Liabilities and Net Assets / Fund Balance$2,001,374$1,918,998▼ $82,376

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,771$22,366$54,137
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bruce JenkinsVice PresidentFT$90,152$5,409$95,561
Paul ColluraPresidentFT$80,716$5,293$86,009
Margaret BankstonSecretary/TreasPT$24,532-$24,532
Revenue and Support

Revenue Composition

Contributions and Grants
$1,612,451
Program Service Revenue
$0
Investment Income
$34,316
Other Revenue
$39,449
All Other Contributions
$1,323
Change in Net Assets
$-140,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$944,958
Other Expenses$556,916
Grants and Similar Amounts Paid$325,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$572,083--$572,083
Grants to Domestic Orgs$325,000--$325,000
Current Officers, Directors, Trustees, and Key Employees$181,570$24,532-$206,102
All Other Expenses$124,796$5,418-$130,214
Insurance$121,180--$121,180
Other Employee Benefits$109,168--$109,168
Payroll Taxes$56,017$1,588-$57,605
Other Expenses$22,726--$22,726
Depreciation Depletion$5,414--$5,414
Office Expenses-$3,217-$3,217
Total Functional Expenses$1,792,119$34,755$0$1,826,874
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of HammondHammond, LA-Firefighting Assistance$325,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Gary L JenkinsBrotherCompensationNo$87,454

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of the organization are composed of persons elected to membership by the majority vote of the Board of Directors.

Form 990, Part VI, Section A, Line 7A

Members elect the board of directors annually.

Form 990, Part VI, Section A, Line 7B

Decisions of the governing body are voted on by the members present.

Form 990, Part VI, Section B, Line 11B

Board of Directors reviews at the meeting following the completion of the Form 990.

Form 990, Part VI, Section B, Line 15A

Compensation of all employees, including top management officials, is approved by Tangipahoa Parish Rural Fire Protection District No. 2 of Tangipahoa Parish, the grantor of the majority of the funds received by Hammond Rural Fire Department.

Form 990, Part VI, Section B, Line 15B

Compensation of all employees, including top management officials, is approved by Tangipahoa Parish Rural Fire Protection District No. 2 of Tangipahoa Parish, the grantor of the majority of the funds received by Hammond Rural Fire Department.

Form 990, Part VI, Section C, Line 19

Governing documents and financial information are available for public inspection at the administrative office of Hammond Rural Fire Department.

Filing and Contact Details

Filer

Filer Name
Hammond Rural Fire Department
EIN
72-1180974
Phone
2255673567
Address
P O BOX 1595, HAMMOND, LA 70404

Signing Officer

Name
Paul Collura
Title
President
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
La
Voting Board Members
3
Independent Board Members
0
Employees
25
Volunteers
7

Preparer

Firm
Laura Gray CPA LLC
Address
601 Courtney DR - PO Box 1391, Amite, LA 70422
Preparer
Laura Gray CPA
Phone
9857489067
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-140658
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0683415
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0798527
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt031771
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022366
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054137
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031771
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0325000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FIREFIGHTING ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF HAMMOND
IRS990ScheduleI/RecipientTable/RecipientEIN0720573539
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0310 E CHARLES ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HAMMOND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0LA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd070401
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MONITORS THE USE OF THE GRANT FUNDS THROUGH ONGOING OBSERVATION BY THE FIRE CHIEF.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0GARY L JENKINS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BROTHER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt087454
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members of the organization are composed of persons elected to membership by the majority vote of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect the board of directors annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions of the governing body are voted on by the members present.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board of Directors reviews at the meeting following the completion of the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation of all employees, including top management officials, is approved by Tangipahoa Parish Rural Fire Protection District No. 2 of Tangipahoa Parish, the grantor of the majority of the funds received by Hammond Rural Fire Department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation of all employees, including top management officials, is approved by Tangipahoa Parish Rural Fire Protection District No. 2 of Tangipahoa Parish, the grantor of the majority of the funds received by Hammond Rural Fire Department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing documents and financial information are available for public inspection at the administrative office of Hammond Rural Fire Department.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02001374
IRS990/TotalAssetsEOYAmt01918998
IRS990/TotalAssetsGrp/BOYAmt02001374
IRS990/TotalAssetsGrp/EOYAmt01918998
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01612451
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034755
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01792119
IRS990/TotalFunctionalExpensesGrp/TotalAmt01826874
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0132847
IRS990/TotalLiabilitiesEOYAmt0191129
IRS990/TotalLiabilitiesGrp/BOYAmt0132847
IRS990/TotalLiabilitiesGrp/EOYAmt0191129
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01868527
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01727869
IRS990/TotalOtherCompensationAmt010702
IRS990/TotalProgramServiceExpensesAmt01792119
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0195400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073765
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01686216
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02001374
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01918998
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 1595
IRS990/USAddress/CityNm0HAMMOND
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070404
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL COLLURA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAMMOND RURAL FIRE DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0HAMM
ReturnHeader/Filer/EIN0721180974
ReturnHeader/Filer/PhoneNum02255673567
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 1595
ReturnHeader/Filer/USAddress/CityNm0HAMMOND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070404
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823414519
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Laura Gray CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0601 Courtney DR - PO Box 1391
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Amite
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070422
ReturnHeader/PreparerPersonGrp/PhoneNum09857489067
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Laura Gray CPA
ReturnHeader/ReturnTs02025-08-28T10:29:25-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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