Civic Intelligence

Big Sioux Community Water

EIN 23-7302663 • 501(c)12 • Egan, SD

View Organization Page

Profile

To provide water to members living in rural areas

23343 479th AvenueEgan, SD 57024

www.bigsiouxcws.com

Siviq Scores

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

Liabilities / Assets

44th percentile

0.28x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

1.34x

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

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

62nd percentile

14%

Higher net margin than 62% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

52nd percentile

3.3%

Faster asset growth than 52% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

43rd percentile

4.5%

Faster revenue growth than 43% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$18,826,285

Down $146,593 (-0.8%) from 2023

Liabilities

Down

$5,271,777

Down $646,917 (-11%) from 2023

Net Assets

Up

$13,554,508

Up $500,324 (+3.8%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin62nd percentile

Revenue

Down

$3,921,866

Down $652,995 (-14%) from 2023

Expenses

Up

$3,385,129

Up $245,200 (+7.8%) from 2023

Net Income

Down

$536,737

Down $898,195 (-63%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$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

2024

Assets$18,826,285
Liabilities$5,271,777
Net Assets$13,554,508
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$3,921,866
Expenses$3,385,129
Net Income$536,737
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$18,826,285
Liabilities
$5,271,777
Net assets
$13,554,508
Revenue
$3,921,866
Expenses
$3,385,129
Net income
$536,737
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
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$3,593,588
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 quality water and excellent customer service to members and towns in moody and lake counties, south dakota

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,412,528$14,255,971▼ $156,557
Savings and Temporary Cash Investments$1,643,580$2,068,185▲ $424,605
Accounts Receivable$367,593$298,705▼ $68,888
Inventories for Sale or Use$191,391$241,652▲ $50,261
Prepaid Expenses and Deferred Charges$8,461$20,480▲ $12,019
Other Notes and Loans Receivable, Net$23,367$15,101▼ $8,266
Total Assets$17,039,137$17,638,413▲ $599,276
Other Assets Total$392,217$738,319▲ $346,102
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,070,339$5,505,560▲ $435,221
Deferred Revenue$373,350$363,718▼ $9,632
Unsecured Notes Loans Payable$300,000--
Accounts Payable and Accrued Expenses$169,568$144,893▼ $24,675
Other Liabilities$5,475$5,775▲ $300
Total Liabilities$5,918,732$6,019,946▲ $101,214
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,565,383$10,968,309▲ $402,926
Net Assets With Donor Restrictions$555,022$650,158▲ $95,136
Total Net Assets Fund Balance$11,120,405$11,618,467▲ $498,062
Total Liabilities and Net Assets / Fund Balance$17,039,137$17,638,413▲ $599,276

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,230,128$13,779,600$27,009,728
Land$1,025,843-$1,025,843
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jodi JohansonCEOFT$98,865$50,208$149,073
Melissa BarronCFOFT$26,660$3,401$30,061
Dan DannenbringChair-$5,800-$5,800
Thomas KansanbackVice Chair-$5,375-$5,375
Andy GroosSec/treasure-$4,900-$4,900
Kent WhipkeyDirector-$4,200-$4,200
Reggie GassmanDirector-$3,600-$3,600
Tom HagedornDirector-$3,400-$3,400
Gaylen BackusDirector-$3,275-$3,275
Vince NelsonDirector-$2,600-$2,600
Rick OlivierDirector-$600-$600
Revenue and Support

Revenue Composition

Contributions and Grants
$262,354
Program Service Revenue
$3,306,603
Investment Income
$23,140
Other Revenue
$0
All Other Contributions
$262,354
Change in Net Assets
$498,062

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,592,097
Total Revenue per Audited Statements
$3,592,097
Total Revenue per Form 990
$3,592,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,260,535
Salaries, Compensation, and Employee Benefits$833,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$996,525$19,609-$1,016,134
Depreciation Depletion$593,265$1,796-$595,061
Other Salaries and Wages$272,614$88,569-$361,183
Interest$218,186--$218,186
Current Officers, Directors, Trustees, and Key Employees-$213,514-$213,514
Fees for Services Other$90,995$78,052-$169,047
Other Employee Benefits$106,981$46,793-$153,774
Office Expenses-$97,656-$97,656
Insurance-$81,151-$81,151
Pension Plan Contributions$40,172$27,537-$67,709
Travel$41,954$11,654-$53,608
Payroll Taxes$17,927$19,393-$37,320
Conferences and Meetings-$29,692-$29,692
Total Functional Expenses$2,378,619$715,416$0$3,094,035

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,094,035
Total Expenses per Audited Statements$3,094,035
Total Expenses per Form 990$3,094,035
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
Customer Deposits$5,775
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 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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 6

“Members are those served by the rural water system”

Form 990, Page 6, Part VI, Line 7A

“The members elect and vote on the governing body”

Form 990, Page 6, Part VI, Line 11B

“The governing body reviews the 990 which is prepard by an accounting firm”

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, Line 15A

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

Form 990, Page 6, Part VI, Line 19

“ON REQUEST”

Filing and Contact Details

Filer

Filer Name
Big Sioux Community Water
EIN
23-7302663
Phone
6059972098
Address
23343 479TH AVENUE, EGAN, SD 57024

Signing Officer

Name
Jodi Johanson
Title
CEO
Phone
6059972098
Signed
2023-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jodi Johanson
Formed
1972
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
12

Preparer

Firm
Wohlenberg Ritzman & Co LLC
Address
PO BOX 1018, YANKTON, SD 57078
Preparer
Kathleen Doyle
Phone
6056654401
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The water system is exempt from federal income tax under section 501(c)(12) of the internal revenue code. However, income from certain activities not directly related to the water systems tax-exempt purpose is subject to taxation as unrelated business income. The water system believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 405 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0169568
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0144893
IRS990/AccountsReceivableGrp/BOYAmt0367593
IRS990/AccountsReceivableGrp/EOYAmt0298705
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE QUALITY WATER AND EXCELLENT CUSTOMER SERVICE TO MEMBERS AND TOWNS IN MOODY AND LAKE COUNTIES, SOUTH DAKOTA
IRS990/AllOtherContributionsAmt0262354
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06059972098
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt023343 479TH AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0EGAN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057024
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0213514
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0213514
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt029692
IRS990/ConferencesMeetingsGrp/TotalAmt029692
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0262354
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt023140
IRS990/CYOtherExpensesAmt02260535
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03306603
IRS990/CYRevenuesLessExpensesAmt0498062
IRS990/CYSalariesCompEmpBnftPaidAmt0833500
IRS990/CYTotalExpensesAmt03094035
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03592097
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0373350
IRS990/DeferredRevenueGrp/EOYAmt0363718
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01796
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0593265
IRS990/DepreciationDepletionGrp/TotalAmt0595061
IRS990/Desc0TO ACQUIRE, CONSTRUCT, MAINTAIN, AND OPERATE A SYSTEM FOR THE DIVERSION, SUPPLY, STORAGE, AND DISTRIBUTION OF WATER TO THE MEMBERS OF THE CORPORATION FOR DOMESTIC OR COMMERCIAL PURPOSES
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0555022
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0650158
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt02378619
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt078052
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt090995
IRS990/FeesForServicesOtherGrp/TotalAmt0169047
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0JODI JOHANSON
IRS990/Form990PartVIISectionAGrp/PersonNm1MELISSA BARRON
IRS990/Form990PartVIISectionAGrp/PersonNm2DAN DANNENBRING
IRS990/Form990PartVIISectionAGrp/PersonNm3THOMAS KANSANBACK
IRS990/Form990PartVIISectionAGrp/PersonNm4ANDY GROOS
IRS990/Form990PartVIISectionAGrp/PersonNm5KENT WHIPKEY
IRS990/Form990PartVIISectionAGrp/PersonNm6REGGIE GASSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7TOM HAGEDORN
IRS990/Form990PartVIISectionAGrp/PersonNm8GAYLEN BACKUS
IRS990/Form990PartVIISectionAGrp/PersonNm9VINCE NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm10RICK OLIVIER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SEC/TREASURE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01972
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt07509
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt09000
IRS990/GrossReceiptsAmt03593588
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
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IRS990/MissionDesc0TO PROVIDE QUALITY WATER AND EXCELLENT CUSTOMER SERVICE TO MEMBERS AND TOWNS IN MOODY AND LAKE COUNTIES, SOUTH DAKOTA
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt046793
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019393
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IRS990/PayrollTaxesGrp/TotalAmt037320
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt027537
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt040172
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08461
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE WATER SYSTEM IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE WATER SYSTEMS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE WATER SYSTEM BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt03094035
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE THOSE SERVED BY THE RURAL WATER SYSTEM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT AND VOTE ON THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY REVIEWS THE 990 WHICH IS PREPARD BY AN ACCOUNTING FIRM
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 FAIR RATE OF PAY INCREASE FOR MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/TotalAmt053608
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IRS990/WebsiteAddressTxt0WWW.BIGSIOUXCWS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JODI JOHANSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06059972098
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG SIOUX COMMUNITY WATER
ReturnHeader/Filer/BusinessNameControlTxt0BIGS
ReturnHeader/Filer/EIN0237302663
ReturnHeader/Filer/PhoneNum06059972098
ReturnHeader/Filer/USAddress/AddressLine1Txt023343 479TH AVENUE
ReturnHeader/Filer/USAddress/CityNm0EGAN
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460393458
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WOHLENBERG RITZMAN & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1018
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YANKTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057078
ReturnHeader/PreparerPersonGrp/PhoneNum06056654401
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN DOYLE
ReturnHeader/ReturnTs02023-11-01T15:27:29-04:00
ReturnHeader/ReturnTypeCd0990

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