Civic Intelligence

Viewfield Rural Water Association

EIN 20-5574026 • 501(c)12 • New Underwood, SD

Profile

The association is involved in the development and operation of a rural water system in the viewfield area where majority of the water is used for livestock consumption.

16195 Pioneer RoadNew Underwood, SD 57761

n/A

Siviq Scores

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

Liabilities / Assets

100th percentile

1.65x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

4.88x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Net Margin

22nd percentile

-13%

Higher net margin than 22% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

501(c)12 • $500k-$1M nonprofits • Source year 2024

Asset Growth

13th percentile

-7.5%

Faster asset growth than 13% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

10%

Faster revenue growth than 68% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$529,026

Down $42,935 (-7.5%) from 2023

Liabilities

Down

$874,239

Down $19,423 (-2.2%) from 2023

Net Assets

Down

-$345,213

Down $23,512 (-7.3%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin22nd percentile

Revenue

Up

$179,098

Up $16,365 (+10%) from 2023

Expenses

Up

$202,610

Up $24,335 (+14%) from 2023

Net Income

Down

-$23,512

Down $7,970 (-51%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $885,320Liabilities 2010: $1,078,132Net Assets 2010: -$192,8122010Assets 2011: $826,958Liabilities 2011: $1,068,926Net Assets 2011: -$241,9682011Assets 2012: $791,616Liabilities 2012: $1,057,332Net Assets 2012: -$265,7162012Assets 2013: $749,541Liabilities 2013: $1,044,829Net Assets 2013: -$295,2882013Assets 2014: $705,120Liabilities 2014: $1,032,097Net Assets 2014: -$326,9772014Assets 2015: $665,906Liabilities 2015: $1,018,713Net Assets 2015: -$352,8072015Assets 2016: $639,568Liabilities 2016: $1,005,053Net Assets 2016: -$365,4852016Assets 2017: $662,140Liabilities 2017: $990,294Net Assets 2017: -$328,1542017Assets 2018: $789,999Liabilities 2018: $1,019,273Net Assets 2018: -$229,2742018Assets 2019: $731,390Liabilities 2019: $1,003,717Net Assets 2019: -$272,3272019Assets 2020: $728,236Liabilities 2020: $995,195Net Assets 2020: -$266,9592020Assets 2021: $702,988Liabilities 2021: $977,826Net Assets 2021: -$274,8382021Assets 2022: $606,127Liabilities 2022: $912,286Net Assets 2022: -$306,1592022Assets 2023: $571,961Liabilities 2023: $893,662Net Assets 2023: -$321,7012023Assets 2024: $529,026Liabilities 2024: $874,239Net Assets 2024: -$345,2132024

Highlighted filing

2024

Assets$529,026
Liabilities$874,239
Net Assets-$345,213
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $149,0592010Expenses 2011: $140,9982011Expenses 2012: $151,0142012Revenue 2013: $127,189Expenses 2013: $156,761Net Income 2013: -$29,5722013Revenue 2014: $104,301Expenses 2014: $135,990Net Income 2014: -$31,6892014Revenue 2015: $107,521Expenses 2015: $133,351Net Income 2015: -$25,8302015Revenue 2016: $135,460Expenses 2016: $148,138Net Income 2016: -$12,6782016Revenue 2017: $215,690Expenses 2017: $178,359Net Income 2017: $37,3312017Revenue 2018: $270,457Expenses 2018: $171,577Net Income 2018: $98,8802018Revenue 2019: $128,444Expenses 2019: $171,497Net Income 2019: -$43,0532019Revenue 2020: $191,982Expenses 2020: $186,614Net Income 2020: $5,3682020Revenue 2021: $189,010Expenses 2021: $196,889Net Income 2021: -$7,8792021Revenue 2022: $164,682Expenses 2022: $196,003Net Income 2022: -$31,3212022Revenue 2023: $162,733Expenses 2023: $178,275Net Income 2023: -$15,5422023Revenue 2024: $179,098Expenses 2024: $202,610Net Income 2024: -$23,5122024

Highlighted filing

2024

Revenue$179,098
Expenses$202,610
Net Income-$23,512
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$529,026
Liabilities
$874,239
Net assets
-$345,213
Revenue
$179,098
Expenses
$202,610
Net income
-$23,512
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.53$0.87$0.35$0.18$0.20$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.89$0.32$0.16$0.18$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.91$0.31$0.16$0.20$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.98$0.27$0.19$0.20$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.73$1.00$0.27$0.19$0.19$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.73$1.00$0.27$0.13$0.17$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.79$1.02$0.23$0.27$0.17$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.99$0.33$0.22$0.18$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.64$1.01$0.37$0.14$0.15$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.67$1.02$0.35$0.11$0.13$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.71$1.03$0.33$0.10$0.14$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.75$1.04$0.30$0.13$0.16$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$1.06$0.27$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$1.07$0.24$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$1.08$0.19$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 25, 2025
Return Version
2024v5.1
Gross Receipts
$179,098
Mission and Program Overview

Mission

The association is involved in the development and operation of a rural water system in the viewfield area where majority of the water is used for livestock consumption.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$443,773$385,623▼ $58,150
Savings and Temporary Cash Investments$95,035$114,036▲ $19,001
Cash and Non-Interest-Bearing Accounts$33,153$29,367▼ $3,786
Rtn Earn Endowment Incm Other Fnds$-321,701$-345,213▼ $23,512
Total Assets$571,961$529,026▼ $42,935
Liabilities
Mortgage Notes Payable Secured by Investment Property$882,662$862,839▼ $19,823
Other Liabilities$11,000$11,400▲ $400
Total Liabilities$893,662$874,239▼ $19,423
Net Assets / Fund Balance
Total Net Assets Fund Balance$-321,701$-345,213▼ $23,512
Total Liabilities and Net Assets / Fund Balance$571,961$529,026▼ $42,935

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$385,623$885,836$1,271,459
Land$0--
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Tom SimmonsPresident
Wayne McphersonVice President
Heath KeffelerDirector
Kim McgriffSecretary
Jennifer PhilipsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$175,338
Investment Income
$3,760
Other Revenue
$0
Change in Net Assets
$-23,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$0$0$0$58,150
Interest$0$0$0$36,036
Fees for Services Other$0$0$0$33,962
Insurance$0$0$0$10,403
Conferences and Meetings$0$0$0$711
Office Expenses$0$0$0$633
All Other Expenses$0$0$0$493
Fees for Services Accounting$0$0$0$398
Other Expenses$0$0$0$173
Total Functional Expenses$0$0$0$202,610
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Meter Deposits$11,400
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Viewfield Rural Water Association
EIN
20-5574026
Phone
6054416165
Address
16195 PIONEER ROAD, NEW UNDERWOOD, SD 57761

Signing Officer

Name
Tom Simmons
Title
President
Phone
6054416165
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Simmons
Formed
2006
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
3

Preparer

Firm
Black Hills CPA Group LLP
Address
1830 Fulton St Ste 1, Rapid City, SD 57702
Preparer
Randy M Baker CPA
Phone
6053411190
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“The organization has one class of membership. Any person, firm, corporation, or body politic may become a member upon receipt of water service. Each member must be of legal age and the owner or tenant of record of the property for which water service is requested.”

Pt VI, Line 7A

“The members of the organization annually elect the board of directors. The officers of the corporation are elected from the membership of the board by ballot cast by qualified directors.”

Pt VI, Line 7B

“Within thirty days of a decision taken by the board at a meeting of the board and duly recorded in the minutes of such meeting, a special meeting of the members may be called for the purpose of referring the decision to a vote of the members. At the special meeting, a majority affirmative vote of the members entitled to vote at such meeting shall be required to reverse the decision of the board.”

Pt VI, Line 11B

“The form 990 is prepared by a licensed cpa. The form is provided to all members of the governing board prior to filing with the irs.”

Pt VI, Line 19

“No documents are made available to the general public unless a formal request is made.”

Form 990, Part IX, Line 11G

“CONSULTING 18355.”

Form 990, Part IX, Line 11G

“ENGINEERING 10520.”

Form 990, Part IX, Line 11G

“Water quality testing 5087.”

Raw XML Appendix329 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd057761
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm0TOM SIMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm1WAYNE MCPHERSON
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IRS990/Form990PartVIISectionAGrp/PersonNm3JENNIFER PHILIPSEN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE METER DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0385623
IRS990ScheduleD/TotalLiabilityAmt011400
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONE CLASS OF MEMBERSHIP. ANY PERSON, FIRM, CORPORATION, OR BODY POLITIC MAY BECOME A MEMBER UPON RECEIPT OF WATER SERVICE. EACH MEMBER MUST BE OF LEGAL AGE AND THE OWNER OR TENANT OF RECORD OF THE PROPERTY FOR WHICH WATER SERVICE IS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ORGANIZATION ANNUALLY ELECT THE BOARD OF DIRECTORS. THE OFFICERS OF THE CORPORATION ARE ELECTED FROM THE MEMBERSHIP OF THE BOARD BY BALLOT CAST BY QUALIFIED DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WITHIN THIRTY DAYS OF A DECISION TAKEN BY THE BOARD AT A MEETING OF THE BOARD AND DULY RECORDED IN THE MINUTES OF SUCH MEETING, A SPECIAL MEETING OF THE MEMBERS MAY BE CALLED FOR THE PURPOSE OF REFERRING THE DECISION TO A VOTE OF THE MEMBERS. AT THE SPECIAL MEETING, A MAJORITY AFFIRMATIVE VOTE OF THE MEMBERS ENTITLED TO VOTE AT SUCH MEETING SHALL BE REQUIRED TO REVERSE THE DECISION OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY A LICENSED CPA. THE FORM IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UNLESS A FORMAL REQUEST IS MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING 18355.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ENGINEERING 10520.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WATER QUALITY TESTING 5087.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0571961
IRS990/TotalAssetsEOYAmt0529026
IRS990/TotalAssetsGrp/BOYAmt0571961
IRS990/TotalAssetsGrp/EOYAmt0529026
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202610
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0893662
IRS990/TotalLiabilitiesEOYAmt0874239
IRS990/TotalLiabilitiesGrp/BOYAmt0893662
IRS990/TotalLiabilitiesGrp/EOYAmt0874239
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-321701
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-345213
IRS990/TotalProgramServiceRevenueAmt0175338
IRS990/TotalRevenueGrp/ExclusionAmt03760
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0175338
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0179098
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0571961
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0529026
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022014 NEW UNDERWOOD RD
IRS990/USAddress/CityNm0NEW UNDERWOOD
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057761
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM SIMMONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06054416165
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIEWFIELD RURAL WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VIEW
ReturnHeader/Filer/EIN0205574026
ReturnHeader/Filer/PhoneNum06054416165
ReturnHeader/Filer/USAddress/AddressLine1Txt016195 PIONEER ROAD
ReturnHeader/Filer/USAddress/CityNm0NEW UNDERWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057761
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460459734
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Black Hills CPA Group LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01830 Fulton St Ste 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rapid City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057702
ReturnHeader/PreparerPersonGrp/PhoneNum06053411190
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Randy M Baker CPA
ReturnHeader/ReturnTs02025-05-01T21:06:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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