Gayville Community Fire Department Inc
Nonprofit profile at a glance
- EIN
- 824202558
- IRS 990-EZ coverage
- 2019–2025
- Forms available
- Form 990 2024, Form 990-EZ 2025, Form 990-N 2018
- Location
- Gayville, SD, USA
- Phone
- 6056613258
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fire Prevention
Reported finances
- Revenue
- $142,704
- Expenses
- $109,007
- Assets
- $411,813
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- TERRY RYE (President)
People named in this filing
- DAVE RABE (Fire Chief)
- JANELLE LAUCK (Treasurer)
- TERRY RYE (President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide fire & rescue services to the local and surrounding community
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 42
- Transparency & Controls: 75
- Sustainability: 70
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 37.1%; rating input score 37
- Program expense ratio: 48.5%; rating input score 49
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 3rd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 23.6%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 3.78; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 10.9% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 1.4% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 37.1% of revenue deployed · 48.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $53K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2019 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
- Moderate — Financial Efficiency: Program expense ratio scored 49/100.