Harrold Rural Fire Dept Incorperated

Harrold Rural Fire Dept shows consistent operations with no liabilities, but recent filing reports zero revenue and assets.

EIN: 208516861 · Harrold, SD · NTEE: M24 · Updated: 2026-03-28

$0Revenue

$0Assets

85/100Mission Score (Excellent)

M24

About Harrold Rural Fire Dept Incorperated

Harrold Rural Fire Dept Incorperated (EIN: 208516861) is a nonprofit organization based in Harrold, SD, classified under NTEE code M24. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Harrold Rural Fire Dept Incorperated's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Harrold Rural Fire Dept Incorporated appears to be a small, community-focused organization with a consistent financial history, primarily operating on revenues ranging from $25,881 to $55,655 annually over the past decade. The organization consistently reports $0 in liabilities, indicating a strong balance sheet and no outstanding debt. Their assets have remained relatively stable, fluctuating between $188,666 and $237,946, suggesting responsible management of their resources. The most recent filing shows $0 in both revenue and assets, which could indicate a reporting anomaly or a significant change in operations that warrants further investigation.

Spending efficiency is difficult to fully assess without a detailed breakdown of expenses into program, administrative, and fundraising categories, which is not provided in the summary data. However, the consistent reporting of 0% officer compensation across all filings suggests that the organization relies heavily on volunteer efforts, which is a positive indicator of efficiency for a rural fire department. The lack of liabilities further supports a fiscally conservative approach.

Transparency is generally good given the consistent filing of IRS Form 990s. The absence of officer compensation is a clear and positive transparency point. However, the most recent filing showing $0 in revenue and assets is a significant data point that could raise questions about current operations or reporting accuracy, and would ideally be clarified with more detailed information.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Harrold Rural Fire Dept Incorperated with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 90%
fundraising: 0%

According to IRS 990 filings, Harrold Rural Fire Dept Incorperated allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is entirely volunteer-based, which is highly efficient for a nonprofit of this size.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Harrold Rural Fire Dept Incorperated's IRS 990 filings:

Latest filing shows $0 revenue and $0 assets, a significant and unexplained change from historical data.

Strengths

The following positive indicators were identified for Harrold Rural Fire Dept Incorperated:

Consistently reports $0 in liabilities, indicating strong financial management and no debt.
0% officer compensation across all filings, demonstrating a highly volunteer-driven and efficient leadership structure.
Consistent filing of IRS Form 990s, indicating a commitment to transparency.
Stable asset base over many years (excluding the latest filing anomaly), suggesting good stewardship of resources.

Frequently Asked Questions about Harrold Rural Fire Dept Incorperated

What caused the $0 revenue and assets reported in the latest filing?

The latest filing period shows $0 in both revenue and assets, which is a significant departure from previous years where revenues ranged from $25,881 to $55,655 and assets were consistently over $188,000. This could indicate a reporting error, a change in filing status, or a cessation of operations. Further investigation into the specific filing details would be necessary to understand this anomaly.

How does the organization fund its operations given the reported revenues?

With annual revenues typically ranging from $25,881 to $55,655, the organization likely relies on a combination of local community support, grants, and potentially small fundraising efforts to cover its operational expenses, which have historically been in a similar range.

What are the primary expenses for a rural fire department of this size?

Typical expenses for a rural fire department would include equipment maintenance and purchases, training for volunteers, fuel, insurance, and potentially utilities for a fire station. Given the 0% officer compensation, personnel costs are likely minimal or entirely volunteer-driven.

Filing History

IRS 990 filing history for Harrold Rural Fire Dept Incorperated showing financial trends over 9 years of public records:

Over 9 years of IRS 990 filings (2011–2019), Harrold Rural Fire Dept Incorperated's revenue has declined by 1.8%, moving from $43K to $42K. Total assets decreased by 6.1% over the same period, from $238K to $224K. Total functional expenses fell by 30%, from $41K to $29K. In its most recent filing year (2019), Harrold Rural Fire Dept Incorperated reported a surplus of $13K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2019	$42K	$29K	$224K	$0	—	View 990
2018	$56K	$34K	$210K	$0	—	View 990
2017	$26K	$43K	$189K	$0	—	View 990
2016	$48K	$43K	$205K	$0	—	View 990
2015	$31K	$44K	$200K	$0	—	View 990
2014	$39K	$47K	$212K	$0	—	View 990
2013	$38K	$52K	$221K	$0	—	View 990
2012	$40K	$43K	$235K	$0	—	View 990
2011	$43K	$41K	$238K	$0	—	View 990

Year-by-Year Financial Summary

2019: Revenue of $42K, expenses of $29K, and assets of $224K (revenue -24.2% year-over-year).
2018: Revenue of $56K, expenses of $34K, and assets of $210K (revenue +115.0% year-over-year).
2017: Revenue of $26K, expenses of $43K, and assets of $189K (revenue -45.8% year-over-year).
2016: Revenue of $48K, expenses of $43K, and assets of $205K (revenue +52.2% year-over-year).
2015: Revenue of $31K, expenses of $44K, and assets of $200K (revenue -18.6% year-over-year).
2014: Revenue of $39K, expenses of $47K, and assets of $212K (revenue +1.7% year-over-year).
2013: Revenue of $38K, expenses of $52K, and assets of $221K (revenue -5.1% year-over-year).
2012: Revenue of $40K, expenses of $43K, and assets of $235K (revenue -7.2% year-over-year).
2011: Revenue of $43K, expenses of $41K, and assets of $238K.

Data Sources and Methodology

This transparency report for Harrold Rural Fire Dept Incorperated is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.