Civic Intelligence

Interior Volunteer Fire Dept

990 • Fiscal year 2021 • EIN 46-0364926

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

PO Box 35Interior, SD 57750

(605) 685-4138

Siviq Scores

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

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Net Margin

41st percentile

1.9%

Higher net margin than 41% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Top Officer Pay

95th percentile

$41,345

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Asset Growth

49th percentile

2.7%

Faster asset growth than 49% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$390,945

Up $10,223 (+2.7%) from 2020

Net Assets

Up

$385,431

Up $8,006 (+2.1%) from 2020

Liabilities

Up

$5,514

Up $2,217 (+67%) from 2020

Revenue

Down

$431,009

Down $56,337 (-12%) from 2020

Expenses

Up

$423,003

Up $32,877 (+8.4%) from 2020

Net Income

Down

$8,006

Down $89,214 (-92%) from 2020

Historical Trend

Balance Sheet Trend

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

$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

2021

Assets$390,945
Liabilities$5,514
Net Assets$385,431

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$431,009
Expenses$423,003
Net Income$8,006
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$432,745
Mission and Program Overview

Mission

Fire protection for rural area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$159,029$203,278▲ $44,249
Land, Buildings, and Equipment, Net$192,106$156,222▼ $35,884
Savings and Temporary Cash Investments$29,587$31,445▲ $1,858
Total Assets$380,722$390,945▲ $10,223
Liabilities
Accounts Payable and Accrued Expenses$3,297$5,514▲ $2,217
Total Liabilities$3,297$5,514▲ $2,217
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$377,425$385,431▲ $8,006
Total Net Assets Fund Balance$377,425$385,431▲ $8,006
Total Liabilities and Net Assets / Fund Balance$380,722$390,945▲ $10,223

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,578$708,513$747,091
Buildings$117,644$30,679$148,323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marty StrandSecretaryPT$41,345$41,345
Cliff McclureFire ChiefFT$40,908$40,908
Chase StrandAssistant ChPT$33,441$33,441
Debra McclureLieutenantPT$19,928$19,928
Aspin LivermontTreasurerPT$2,326$2,326
Ken BartlettCaptainPT$1,512$1,512
Reid KruseCaptainPT$387$387

Board Members and Trustees

NameTitle
Courtney BartlettEms Medical
Revenue and Support

Revenue Composition

Contributions and Grants
$419,604
Program Service Revenue
$375
Investment Income
$858
Other Revenue
$10,172
All Other Contributions
$5,750
Change in Net Assets
$8,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,156
Salaries, Compensation, and Employee Benefits$139,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$139,847--$139,847
Fees for Services Other$78,237--$78,237
Depreciation Depletion$35,883--$35,883
Insurance$23,920--$23,920
Occupancy$18,460--$18,460
Conferences and Meetings$16,618--$16,618
Travel$14,644--$14,644
Other Expenses$12,133--$12,133
Office Expenses$6,224$135-$6,359
Fees for Services Accounting-$3,189-$3,189
Fees for Services Legal$243--$243
Total Functional Expenses$419,679$3,324$0$423,003
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,686
Fundraising Direct Expenses$1,736
Gaming Gross Income$350
Professional Fundraising Fees$0
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 2

Cliff mcclure debra mcclure chief lieutenant family chase strand marty strand assit. Chief secretary family ken bartlett courtney bartless captain ems director 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 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Interior Volunteer Fire Dept
EIN
46-0364926
Phone
6056854138
Address
PO BOX 35, INTERIOR, SD 57750

Signing Officer

Name
Cliff Mcclure
Title
Fire Chief
Phone
6054335253
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cliff Mcclure
Formed
1955
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
4
Employees
0
Volunteers
24

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 2021, ivfd responded to 163 calls including wildland fires, structural fires, vehicle fires, medical, search and rescue, vehicle accidents and mutual aid to our surrounding neighboring fire departments.

Form 990, Part IX, Line 11G

Contract labor 78,237 0 0

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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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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 2021, IVFD RESPONDED TO 163 CALLS INCLUDING WILDLAND FIRES, STRUCTURAL FIRES, VEHICLE FIRES, MEDICAL, SEARCH AND RESCUE, VEHICLE ACCIDENTS AND MUTUAL AID TO OUR SURROUNDING NEIGHBORING FIRE DEPARTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLIFF MCCLURE DEBRA MCCLURE CHIEF LIEUTENANT FAMILY CHASE STRAND MARTY STRAND ASSIT. CHIEF SECRETARY FAMILY KEN BARTLETT COURTNEY BARTLESS CAPTAIN EMS DIRECTOR 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/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR 78,237 0 0
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KETEL THORSTENSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAPID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0577093140
ReturnHeader/PreparerPersonGrp/PhoneNum06053425630
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN SICKELS CPA
ReturnHeader/ReturnTs02022-11-14T14:47:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CLIFF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCCLURE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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