Civic Intelligence

Big Sioux Community Water

990 • Fiscal year 2013 • EIN 23-7302663

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 20, 2014

Organization ProfileWWW.BIGSIOUXCWS.COM

View Organization Page

23343 479th AVENUE57024

(605) 997-2098

Siviq Scores

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

Liabilities / Assets

56th percentile

0.44x

Higher debt load relative to assets than 56% of similar nonprofits.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

79th percentile

2.77x

Higher debt load relative to revenue than 79% of similar nonprofits.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2013

Net Margin

39th percentile

2.2%

Higher net margin than 39% of similar nonprofits.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

28th percentile

$5,956

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2013

Asset Growth

14th percentile

-2.4%

Faster asset growth than 14% of similar nonprofits.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$13,285,663

Down $322,961 (-2.4%) from 2012

Net Assets

Up

$7,429,948

Up $46,635 (+0.6%) from 2012

Liabilities

Down

$5,855,715

Down $369,596 (-5.9%) from 2012

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin39th percentile

Revenue

$2,113,094

No earlier filing loaded for comparison.

Expenses

Up

$2,066,459

Up $23,048 (+1.1%) from 2012

Net Income

$46,635

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $13,926,102Liabilities 2010: $6,456,737Net Assets 2010: $7,469,3652010Assets 2011: $13,849,003Liabilities 2011: $6,472,061Net Assets 2011: $7,376,9422011Assets 2012: $13,608,624Liabilities 2012: $6,225,311Net Assets 2012: $7,383,3132012Assets 2013: $13,285,663Liabilities 2013: $5,855,715Net Assets 2013: $7,429,9482013Assets 2014: $13,557,608Liabilities 2014: $5,713,928Net Assets 2014: $7,843,6802014Assets 2015: $13,886,803Liabilities 2015: $5,726,686Net Assets 2015: $8,160,1172015Assets 2016: $16,832,894Liabilities 2016: $6,944,219Net Assets 2016: $9,888,6752016Assets 2017: $16,947,061Liabilities 2017: $6,765,989Net Assets 2017: $10,181,0722017Assets 2018: $16,983,872Liabilities 2018: $6,597,112Net Assets 2018: $10,386,7602018Assets 2019: $16,723,347Liabilities 2019: $6,159,332Net Assets 2019: $10,564,0152019Assets 2020: $16,709,267Liabilities 2020: $5,875,782Net Assets 2020: $10,833,4852020Assets 2021: $17,039,137Liabilities 2021: $5,918,732Net Assets 2021: $11,120,4052021Assets 2022: $17,638,413Liabilities 2022: $6,019,946Net Assets 2022: $11,618,4672022Assets 2023: $18,972,878Liabilities 2023: $5,918,694Net Assets 2023: $13,054,1842023Assets 2024: $18,826,285Liabilities 2024: $5,271,777Net Assets 2024: $13,554,5082024

Highlighted filing

2013

Assets$13,285,663
Liabilities$5,855,715
Net Assets$7,429,948
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $1,843,3842010Expenses 2011: $1,927,9672011Expenses 2012: $2,043,4112012Revenue 2013: $2,113,094Expenses 2013: $2,066,459Net Income 2013: $46,6352013Revenue 2014: $2,392,528Expenses 2014: $2,285,440Net Income 2014: $107,0882014Revenue 2015: $2,533,613Expenses 2015: $2,217,176Net Income 2015: $316,4372015Revenue 2016: $3,998,512Expenses 2016: $2,269,954Net Income 2016: $1,728,5582016Revenue 2017: $2,807,077Expenses 2017: $2,514,680Net Income 2017: $292,3972017Revenue 2018: $2,843,016Expenses 2018: $2,637,328Net Income 2018: $205,6882018Revenue 2019: $2,848,146Expenses 2019: $2,670,891Net Income 2019: $177,2552019Revenue 2020: $2,912,477Expenses 2020: $2,643,007Net Income 2020: $269,4702020Revenue 2021: $3,109,142Expenses 2021: $2,822,222Net Income 2021: $286,9202021Revenue 2022: $3,592,097Expenses 2022: $3,094,035Net Income 2022: $498,0622022Revenue 2023: $4,574,861Expenses 2023: $3,139,929Net Income 2023: $1,434,9322023Revenue 2024: $3,921,866Expenses 2024: $3,385,129Net Income 2024: $536,7372024

Highlighted filing

2013

Revenue$2,113,094
Expenses$2,066,459
Net Income$46,635
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 20, 2014
Return Version
2013v3.1
Gross Receipts
$2,113,094
Mission and Program Overview

Mission

To provide quality water and excellent customer service to members and towns in the counties of moody and lake, south dakota

To provide water to members living in rural areas

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,529,606$12,111,346▼ $418,260
Savings and Temporary Cash Investments$648,276$755,285▲ $107,009
Other Notes and Loans Receivable, Net$202,208$172,559▼ $29,649
Inventories for Sale or Use$140,095$160,097▲ $20,002
Accounts Receivable$81,172$74,441▼ $6,731
Prepaid Expenses and Deferred Charges$7,267$11,935▲ $4,668
Total Assets$13,608,624$13,285,663▼ $322,961
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,456,854$5,178,083▼ $278,771
Deferred Revenue$571,379$568,726▼ $2,653
Accounts Payable and Accrued Expenses$197,078$108,906▼ $88,172
Total Liabilities$6,225,311$5,855,715▼ $369,596
Net Assets / Fund Balance
Unrestricted Net Assets$7,383,313$7,429,948▲ $46,635
Total Net Assets Fund Balance$7,383,313$7,429,948▲ $46,635
Total Liabilities and Net Assets / Fund Balance$13,608,624$13,285,663▼ $322,961

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,086,502$9,464,489$20,443,737
Land$1,024,844-$1,024,844
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleBaseTotal
Dan CarlsonChairman$5,956$5,956
Andy GroosSec/treas$5,020$5,020
Thomas KansanbackVice-chair$3,611$3,611
Tom NemmersDirector$2,968$2,968
Dan DannenbringDirector$2,459$2,459
Kent WhipkeyDirector$2,459$2,459
Eudene GullicksonDirector$2,298$2,298
Robert LebrunDirector$2,110$2,110
Gaylen BackusDirector$2,045$2,045
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,101,403
Investment Income
$11,691
Other Revenue
$0
Change in Net Assets
$46,635

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,113,094
Total Revenue per Audited Statements
$2,113,094
Total Revenue per Form 990
$2,113,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,408,434
Salaries, Compensation, and Employee Benefits$658,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$525,514--$525,514
Other Salaries and Wages$422,786--$422,786
Interest$248,541--$248,541
Other Employee Benefits$167,380--$167,380
Other Expenses$87,251--$87,251
Insurance$44,288--$44,288
Travel$40,959--$40,959
Payroll Taxes$35,138--$35,138
All Other Expenses$34,570--$34,570
Current Officers, Directors, Trustees, and Key Employees$32,721--$32,721
Office Expenses$21,137--$21,137
Fees for Services Other$16,707--$16,707
Conferences and Meetings$5,546--$5,546
Advertising$843--$843
Total Functional Expenses$2,066,459$0$0$2,066,459

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,066,459
Total Expenses per Audited Statements$2,066,459
Total Expenses per Form 990$2,066,459
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The members are those served by the rural water system”

Form 990, Part VI, Section A, Line 7A

“The members elect and vote on governing body”

Form 990, Part VI, Section B, Line 11B

“The governing body reviews the tax return at the annual meeting prior to submittal”

Form 990, Part VI, Section B, Line 12C

“The governing body monitors and enforces the conflict of interest policy by examining potential conflicts on an ongoing basis”

Form 990, Part VI, Section B, Line 15A

“The governing body determines a fiar rate of pay increase for management”

Form 990, Part VI, Section C, Line 19

“The governing body documents conflict of interest policies during the annual meeting. Financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

EIN
23-7302663
Phone
6059972098

Signing Officer

Name
Martin Jarrett
Title
System Manager
Signed
2014-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martin Jarrett
Formed
1972
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
9

Preparer

Preparer
Terri L Post
Phone
6053563374
Raw XML Appendix378 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.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2105378
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt340802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01936673
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2105378
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340802
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt048056
IRS990/PYInvestmentIncomeAmt016576
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01376460
IRS990/PYProgramServiceRevenueAmt01985150
IRS990/PYRevenuesLessExpensesAmt06371
IRS990/PYSalariesCompEmpBnftPaidAmt0666951
IRS990/PYTotalExpensesAmt02043411
IRS990/PYTotalRevenueAmt02049782
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt046635
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0648276
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0755285
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011086502
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09464489
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020443737
IRS990ScheduleD/ExpensesSubtotalAmt02066459
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt01024844
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01024844
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt02113094
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012111346
IRS990ScheduleD/TotalExpensesPerForm990Amt02066459
IRS990ScheduleD/TotalRevenuePerForm990Amt02113094
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02113094
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02066459
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS ARE THOSE SERVED BY THE RURAL WATER SYSTEM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT AND VOTE ON GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY REVIEWS THE TAX RETURN AT THE ANNUAL MEETING PRIOR TO SUBMITTAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY BY EXAMINING POTENTIAL CONFLICTS ON AN ONGOING BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BODY DETERMINES A FIAR RATE OF PAY INCREASE FOR MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING BODY DOCUMENTS CONFLICT OF INTEREST POLICIES DURING THE ANNUAL MEETING. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013608624
IRS990/TotalAssetsEOYAmt013285663
IRS990/TotalAssetsGrp/BOYAmt013608624
IRS990/TotalAssetsGrp/EOYAmt013285663
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02066459
IRS990/TotalFunctionalExpensesGrp/TotalAmt02066459
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06225311
IRS990/TotalLiabilitiesEOYAmt05855715
IRS990/TotalLiabilitiesGrp/BOYAmt06225311
IRS990/TotalLiabilitiesGrp/EOYAmt05855715
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07383313
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07429948
IRS990/TotalProgramServiceExpensesAmt02066459
IRS990/TotalProgramServiceRevenueAmt02101403
IRS990/TotalReportableCompFromOrgAmt028926
IRS990/TotalRevenueGrp/ExclusionAmt011691
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02101403
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02113094
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013608624
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013285663
IRS990/TravelGrp/ProgramServicesAmt040959
IRS990/TravelGrp/TotalAmt040959
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt07383313
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07429948
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10126 WOODLAND DRIVE
IRS990/USAddress/City0MADISON
IRS990/USAddress/State0SD
IRS990/USAddress/ZIPCode057042
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIN JARRETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SYSTEM MANAGER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10BIG SIOUX COMMUNITY WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0BIGS
ReturnHeader/Filer/EIN0237302663
ReturnHeader/Filer/PhoneNum06059972098
ReturnHeader/Filer/USAddress/AddressLine1023343 479th AVENUE
ReturnHeader/Filer/USAddress/City0EGAN
ReturnHeader/Filer/USAddress/State0SD
ReturnHeader/Filer/USAddress/ZIPCode057024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10QUAM AND BERGLIN CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 426
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ELK POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode057025
ReturnHeader/PreparerPersonGrp/PhoneNum06053563374
ReturnHeader/PreparerPersonGrp/PreparationDt02014-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRI L POST
ReturnHeader/ReturnTs02014-03-20T09:55:59-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,285,663
Liabilities
$5,855,715
Net assets
$7,429,948
Revenue
$2,113,094
Expenses
$2,066,459
Net income
$46,635
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.8$5.27$13.6$3.92$3.39$0.54
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.0$5.92$13.1$4.57$3.14$1.43
2022Detailed filing. Detailed filing data is available for this year.$17.6$6.02$11.6$3.59$3.09$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$5.92$11.1$3.11$2.82$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$5.88$10.8$2.91$2.64$0.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.7$6.16$10.6$2.85$2.67$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$6.60$10.4$2.84$2.64$0.21
2017Detailed filing. Detailed filing data is available for this year.$16.9$6.77$10.2$2.81$2.51$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.8$6.94$9.89$4.00$2.27$1.73
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.9$5.73$8.16$2.53$2.22$0.32
2014Detailed filing. Detailed filing data is available for this year.$13.6$5.71$7.84$2.39$2.29$0.11
2013Detailed filing. Detailed filing data is available for this year.$13.3$5.86$7.43$2.11$2.07$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.6$6.23$7.38$2.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$6.47$7.38$1.93
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.9$6.46$7.47$1.84