Civic Intelligence

Interior Volunteer Fire Dept

EIN 46-0364926 • 501(c)4 • Interior, SD

Profile

Fire protection for rural area.

PO Box 35Interior, SD 57750

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.12x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2014

Asset Growth

24th percentile

-4.7%

Faster asset growth than 24% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

16th percentile

-15%

Faster revenue growth than 16% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Down

$557,979

Down $3,718 (-0.7%) from 2023

Liabilities

Up

$47,830

Up $45,721 (+2168%) from 2023

Net Assets

Down

$510,149

Down $49,439 (-8.8%) from 2023

Revenue

Up

$394,007

Up $45,748 (+13%) from 2023

Expenses

Up

$443,446

Up $112,248 (+34%) from 2023

Net Income

Down

-$49,439

Down $66,500 (-390%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $253,706Liabilities 2012: $0Net Assets 2012: $253,7062012Assets 2013: $247,253Net Assets 2013: $247,2532013Assets 2014: $249,777Net Assets 2014: $249,7772014Assets 2015: $242,500Liabilities 2015: $0Net Assets 2015: $242,5002015Assets 2016: $371,660Liabilities 2016: $87,846Net Assets 2016: $283,8142016Assets 2017: $409,841Liabilities 2017: $69,649Net Assets 2017: $340,1922017Assets 2018: $418,813Liabilities 2018: $54,829Net Assets 2018: $363,9842018Assets 2019: $353,607Liabilities 2019: $73,402Net Assets 2019: $280,2052019Assets 2020: $380,722Liabilities 2020: $3,297Net Assets 2020: $377,4252020Assets 2021: $390,945Liabilities 2021: $5,514Net Assets 2021: $385,4312021Assets 2022: $614,483Liabilities 2022: $71,956Net Assets 2022: $542,5272022Assets 2023: $561,697Liabilities 2023: $2,109Net Assets 2023: $559,5882023Assets 2024: $557,979Liabilities 2024: $47,830Net Assets 2024: $510,1492024

Highlighted filing

2024

Assets$557,979
Liabilities$47,830
Net Assets$510,149

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $155,8952012Revenue 2013: $62,209Expenses 2013: $68,662Net Income 2013: -$6,4532013Revenue 2014: $79,789Expenses 2014: $77,265Net Income 2014: $2,5242014Revenue 2015: $205,723Expenses 2015: $218,691Net Income 2015: -$12,9682015Revenue 2016: $232,662Expenses 2016: $191,348Net Income 2016: $41,3142016Revenue 2017: $389,301Expenses 2017: $332,923Net Income 2017: $56,3782017Revenue 2018: $438,489Expenses 2018: $414,697Net Income 2018: $23,7922018Revenue 2019: $84,533Expenses 2019: $168,312Net Income 2019: -$83,7792019Revenue 2020: $487,346Expenses 2020: $390,126Net Income 2020: $97,2202020Revenue 2021: $431,009Expenses 2021: $423,003Net Income 2021: $8,0062021Revenue 2022: $545,375Expenses 2022: $388,279Net Income 2022: $157,0962022Revenue 2023: $348,259Expenses 2023: $331,198Net Income 2023: $17,0612023Revenue 2024: $394,007Expenses 2024: $443,446Net Income 2024: -$49,4392024

Highlighted filing

2024

Revenue$394,007
Expenses$443,446
Net Income-$49,439

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.0
Gross Receipts
$395,514
Mission and Program Overview

Mission

Fire protection for rural area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$291,926$343,570▲ $51,644
Cash and Non-Interest-Bearing Accounts$207,402$119,398▼ $88,004
Savings and Temporary Cash Investments$62,369$95,011▲ $32,642
Total Assets$561,697$557,979▼ $3,718
Liabilities
Mortgage Notes Payable Secured by Investment Property-$40,243-
Accounts Payable and Accrued Expenses$2,109$7,587▲ $5,478
Total Liabilities$2,109$47,830▲ $45,721
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$559,588$510,149▼ $49,439
Total Net Assets Fund Balance$559,588$510,149▼ $49,439
Total Liabilities and Net Assets / Fund Balance$561,697$557,979▼ $3,718

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$164,060$775,615$939,675
Buildings$179,510$48,814$228,324
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra McclureCaptainPT$37,579$37,579
Cliff McclureFire ChiefFT$35,562$35,562
Chase StrandAssistant ChPT$33,484$33,484
Nathan TrollSecretaryPT$11,948$11,948

Board Members and Trustees

NameTitle
Ken BartlettCaptain
Courtney KruseEms Medical
Aspin LivermontLieutenant
Mike SchmidtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$328,736
Program Service Revenue
$0
Investment Income
$2,052
Other Revenue
$63,219
All Other Contributions
$26,588
Change in Net Assets
$-49,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$324,873
Salaries, Compensation, and Employee Benefits$118,573
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$152,762--$152,762
Current Officers, Directors, Trustees, and Key Employees$118,573--$118,573
Depreciation Depletion$30,688--$30,688
Office Expenses$11,559$11,327-$22,886
Travel$20,828--$20,828
Occupancy$16,248--$16,248
Insurance$11,876--$11,876
Other Expenses$5,838--$5,838
Fees for Services Accounting-$4,990-$4,990
Conferences and Meetings$1,565--$1,565
Interest-$2-$2
Total Functional Expenses$427,127$16,319$0$443,446
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,144
Fundraising Direct Expenses$1,507
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pancake Supper$15,144$15,144$1,507$13,637
Total Events$15,144$15,144$1,507$13,637
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
Yes
Other officer compensation reviewed
Yes
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 2

Cliff mcclure debra mcclure chief captain family ken bartlett courtney kruse captain ems director family chase strand nathan troll asst. Chief secretary family

Form 990, Page 6, Part VI, Line 6

The organization is made up of members who are the volunteer fire fighters.

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

The 990 is prepared by a cpa and reviewed by the board prior to filing.

Form 990, Page 6, Part VI, Line 15A

Members of the organization receive compensation for fighting fires, which is paid according to amounts prescribed by the state based on training and qualifications.

Form 990, Page 6, Part VI, Line 15B

Members of the organization receive compensation for fighting fires, which is paid according to amounts prescribed by the state based on training and qualifications.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Interior Volunteer Fire Dept
EIN
46-0364926
Phone
6054335300
Address
PO BOX 35, INTERIOR, SD 57750

Signing Officer

Name
Cliff Mcclure
Title
Fire Chief
Phone
6054335253
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cliff Mcclure
Formed
1955
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
2
Employees
0
Volunteers
26

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
Kevin Sickels CPA
Phone
6053425630
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Interior volunteer fire department serves 87 residents in the town of interior, and approximately 3000 total residents year-round in the communities and area we serve. That number increases to one million plus during the tourist season (summertime). The coverage area is a 20 - 30 mile radius to include: badlands national park, usfs buffalo gap national grasslands, pine ridge indian reservation, a 15 mile stretch of interstate 90, including the counties of jackson, pennington, oglala lakota, and serves 4 additional communities. The services provided include fire prevention, fire protection, medical response, search and rescue, and mutual aid to neighboring fire departments (our nearest mutual aid is 30 miles from our station). We also provide a community center for the area, and our department is listed and labeled as a shelter during major incidents. The ivfd also has a junior firefighter program that allows teenagers from the age of 14 through 18 to join and train with the department. In 2024, ivfd responded to 191 calls including wildland fires, structural fires, vehicle fires, medical, search and rescue, vehicle accidents, calls for service, mutual aid, and national deployment on wildfires and all hazard incidents.

Form 990, Part IX, Line 11G

Contract labor 152,762 0 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INTERIOR VOLUNTEER FIRE DEPARTMENT SERVES 87 RESIDENTS IN THE TOWN OF INTERIOR, AND APPROXIMATELY 3000 TOTAL RESIDENTS YEAR-ROUND IN THE COMMUNITIES AND AREA WE SERVE. THAT NUMBER INCREASES TO ONE MILLION PLUS DURING THE TOURIST SEASON (SUMMERTIME). THE COVERAGE AREA IS A 20 - 30 MILE RADIUS TO INCLUDE: BADLANDS NATIONAL PARK, USFS BUFFALO GAP NATIONAL GRASSLANDS, PINE RIDGE INDIAN RESERVATION, A 15 MILE STRETCH OF INTERSTATE 90, INCLUDING THE COUNTIES OF JACKSON, PENNINGTON, OGLALA LAKOTA, AND SERVES 4 ADDITIONAL COMMUNITIES. THE SERVICES PROVIDED INCLUDE FIRE PREVENTION, FIRE PROTECTION, MEDICAL RESPONSE, SEARCH AND RESCUE, AND MUTUAL AID TO NEIGHBORING FIRE DEPARTMENTS (OUR NEAREST MUTUAL AID IS 30 MILES FROM OUR STATION). WE ALSO PROVIDE A COMMUNITY CENTER FOR THE AREA, AND OUR DEPARTMENT IS LISTED AND LABELED AS A SHELTER DURING MAJOR INCIDENTS. THE IVFD ALSO HAS A JUNIOR FIREFIGHTER PROGRAM THAT ALLOWS TEENAGERS FROM THE AGE OF 14 THROUGH 18 TO JOIN AND TRAIN WITH THE DEPARTMENT. IN 2024, IVFD RESPONDED TO 191 CALLS INCLUDING WILDLAND FIRES, STRUCTURAL FIRES, VEHICLE FIRES, MEDICAL, SEARCH AND RESCUE, VEHICLE ACCIDENTS, CALLS FOR SERVICE, MUTUAL AID, AND NATIONAL DEPLOYMENT ON WILDFIRES AND ALL HAZARD INCIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLIFF MCCLURE DEBRA MCCLURE CHIEF CAPTAIN FAMILY KEN BARTLETT COURTNEY KRUSE CAPTAIN EMS DIRECTOR FAMILY CHASE STRAND NATHAN TROLL ASST. CHIEF SECRETARY FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS MADE UP OF MEMBERS WHO ARE THE VOLUNTEER FIRE FIGHTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS PREPARED BY A CPA AND REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS OF THE ORGANIZATION RECEIVE COMPENSATION FOR FIGHTING FIRES, WHICH IS PAID ACCORDING TO AMOUNTS PRESCRIBED BY THE STATE BASED ON TRAINING AND QUALIFICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS OF THE ORGANIZATION RECEIVE COMPENSATION FOR FIGHTING FIRES, WHICH IS PAID ACCORDING TO AMOUNTS PRESCRIBED BY THE STATE BASED ON TRAINING AND QUALIFICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACT LABOR 152,762 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN SICKELS CPA
ReturnHeader/ReturnTs02025-06-10T12:30:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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