﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-03T13:42:16-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>721462261</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JAMES LAMBERT RIGGS &amp; ASSOCIATES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>401 E THOMAS ST</AddressLine1Txt>
        <CityNm>HAMMOND</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>704013319</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>726022012</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PONCHATOULA VOLUNTEER FIRE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>DEPARTMENT INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PONC</BusinessNameControlTxt>
      <PhoneNum>9853866648</PhoneNum>
      <USAddress>
        <AddressLine1Txt>610 EAST PINE ST</AddressLine1Txt>
        <CityNm>PONCHATOULA</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>70454</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STORMY JOINER</PersonNm>
      <PersonTitleTxt>PRESIDENT/CHIEF</PersonTitleTxt>
      <PhoneNum>9853866648</PhoneNum>
      <SignatureDt>2026-07-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DENNIS E JAMES CPA</PreparerPersonNm>
      <PTIN>P00025596</PTIN>
      <PhoneNum>9853456262</PhoneNum>
      <PreparationDt>2026-07-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>STORMY JOINER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>610 EAST PINE STREET</AddressLine1Txt>
        <CityNm>PONCHATOULA</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>70454</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>493880</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1959</FormationYr>
      <LegalDomicileStateCd>LA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>34</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>1457277</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>487496</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>101859</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>6384</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>49557</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1608693</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>493880</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>1867708</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>365706</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>473264</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1571700</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>90053</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1937406</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>2431025</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-328713</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-1937145</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2477352</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>505590</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>50265</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>15648</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>2427087</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>489942</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>FIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>563317</ExpenseAmt>
      <Desc>FIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>1867708</ExpenseAmt>
        <GrantAmt>1867708</GrantAmt>
        <Desc>FIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>1867708</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcGrantAmt>1867708</TotalOtherProgSrvcGrantAmt>
      <TotalProgramServiceExpensesAmt>2431025</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc3">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc3">false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>34</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>PHILIP BANKSTON</PersonNm>
        <PhoneNum>9853866648</PhoneNum>
        <USAddress>
          <AddressLine1Txt>610 EAST PINE ST</AddressLine1Txt>
          <CityNm>PONCHATOULA</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70454</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHILIP BANKSTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STORMY JOINER</PersonNm>
        <TitleTxt>PRESIDENT/CH</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TREY BO LANDRY</PersonNm>
        <TitleTxt>2ND ASST CHI</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAVILLE LEBLANC</PersonNm>
        <TitleTxt>1ST ASST CHI</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN STEIB</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>485101</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>2395</AllOtherContributionsAmt>
      <TotalContributionsAmt>487496</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>6384</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6384</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>493880</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6384</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>1867708</TotalAmt>
        <ProgramServicesAmt>1867708</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>452686</TotalAmt>
        <ProgramServicesAmt>452686</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>20578</TotalAmt>
        <ProgramServicesAmt>20578</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>63222</TotalAmt>
        <ProgramServicesAmt>63222</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>FIRE HYDRANT TESTING</Desc>
        <TotalAmt>11136</TotalAmt>
        <ProgramServicesAmt>11136</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>7940</TotalAmt>
        <ProgramServicesAmt>7940</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STATION OPERATING SUPPLIE</Desc>
        <TotalAmt>7032</TotalAmt>
        <ProgramServicesAmt>7032</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <TotalAmt>336</TotalAmt>
        <ProgramServicesAmt>336</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>387</TotalAmt>
        <ProgramServicesAmt>387</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2431025</TotalAmt>
        <ProgramServicesAmt>2431025</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1982001</BOYAmt>
        <EOYAmt>159534</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>70000</BOYAmt>
        <EOYAmt>72772</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>97392</BOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>35602</BOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>595975</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>322691</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>292357</BOYAmt>
        <EOYAmt>273284</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>2477352</BOYAmt>
        <EOYAmt>505590</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>31945</BOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>18320</BOYAmt>
        <EOYAmt>15648</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>50265</BOYAmt>
        <EOYAmt>15648</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>2427087</BOYAmt>
        <EOYAmt>489942</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2427087</BOYAmt>
        <EOYAmt>489942</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2477352</BOYAmt>
        <EOYAmt>505590</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-1937145</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED SALARIES</Desc>
        <Amt>14397</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL TAXES PAYABLE</Desc>
        <Amt>1251</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>15648</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc3">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>TANGIPAHOA PARISH FIRE DISTRICT 2</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 818</AddressLine1Txt>
          <CityNm>AMITE</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70422</ZIPCd>
        </USAddress>
        <RecipientEIN>472329999</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>1867708</CashGrantAmt>
        <PurposeOfGrantTxt>FIRE PROTECTION</PurposeOfGrantTxt>
      </RecipientTable>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR TO THE CALENDAR YEAR 2025, THE PONCHATOULA VOLUNTEER FIRE DEPARTMENT, INC. RECEIVED FUNDING, PURSUANT TO A FIRE SERVICES CONTRACT, FROM THE TANGIPAHOA PARISH RURAL FIRE PROTECTION DISTRICT NO. 2 ("FIRE DISTRICT NO. 2"), A LOCAL POLITICAL SUBDIVISION OF THE STATE OF LOUISIANA. THE SOURCE OF THE FUNDING PROVIDED BY THE LOCAL GOVERNMENT WAS PROPERTY TAXES LEVIED ON THE PROPERTY OWNERS IN THE UNINCORPORATED AREAS OF TANGIPAHOA PARISH, STATE OF LOUISIANA. EFFECTIVE JANUARY 1, 2025, A NEW FIRE SERVIES CONTRACT WITH FIRE DISTRICT NO. 2 WAS EXECUTED WHEREBY ALL PUBLIC FUNDS ON DEPOSIT WITH THE PONCHATOULA VOLUNTEER FIRE DEPARTMENT, INC. WAS REQUIRED TO BE RETURNED TO FIRE DISTRICT NO. 2 TO BE ADMINISTERED BY FIRE DISTRICT NO. 2. THIS TRANSFER OF PUBLIC MONEY FROM PONCHATOULA VOLUNTEER FIRE DEPARTMENT, INC. BACK TO THE LOCAL GOVERNMENT, TANGIPAHOA PARISH RURAL FIRE PROTECTION DISTRICT NO. 2 TOTALED 1,867,708 AND IS IDENTIFIED ON PART IX, LINE 1 (A) AND LINE 1(B). IN 2025, FIRE PROTECTION AND EMERGENCY RESPONSE SERVICES FOR THE RURAL RESIDENTS OF THE PONCHATOULA, LOUISIANA COMMUNITY WAS PROVIDED BY THE LOCAL GOVERNMENT, TANGIPAHOA PARISH RURAL FIRE PROTECTION DISTRICT NO. 2. THIS RETURN INCLUDES REVENUES FROM PRIVATE DONATIONS FROM BUSINESSES AND INDIVIDUALS AND THE EXPENDITURES ARE USED TO SUPPORT FIRE PROTECTION AND EMERGENCY RESPONSE SERVICES IN THE PONCHATOULA, LOUISIANA COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>FIRE PROTECTION AND FIRST RESPONSE MEDICAL ASSISTANCE TO AREA PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>TAX RETURN WILL BE REVIEWED BY FIRE CHIEF AND TREASURER PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>