Civic Intelligence

Big Sioux Community Water

990 • Fiscal year 2016 • EIN 23-7302663

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 20, 2017

Organization ProfileWWW.BIGSIOUXCWS.COM

View Organization Page

23343 479th AveEgan, SD 57024

(605) 997-2098

Siviq Scores

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

Liabilities / Assets

56th percentile

0.41x

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

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

1.74x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Net Margin

96th percentile

43%

Higher net margin than 96% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$118,909

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Asset Growth

95th percentile

21%

Faster asset growth than 95% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

98th percentile

58%

Faster revenue growth than 98% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$16,832,894

Up $2,946,091 (+21%) from 2015

Net Assets

Up

$9,888,675

Up $1,728,558 (+21%) from 2015

Liabilities

Up

$6,944,219

Up $1,217,533 (+21%) from 2015

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin96th percentile

Revenue

Up

$3,998,512

Up $1,464,899 (+58%) from 2015

Expenses

Up

$2,269,954

Up $52,778 (+2.4%) from 2015

Net Income

Up

$1,728,558

Up $1,412,121 (+446%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth95th 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

2016

Assets$16,832,894
Liabilities$6,944,219
Net Assets$9,888,675
Open 2016 Filing

Operations Trend

Revenue Growth98th percentile

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

2016

Revenue$3,998,512
Expenses$2,269,954
Net Income$1,728,558
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 20, 2017
Return Version
2016v3.0
Gross Receipts
$3,998,512
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,901,660$11,919,455▲ $17,795
Savings and Temporary Cash Investments$992,864$1,343,566▲ $350,702
Pledges and Grants Receivable$125,135$386,512▲ $261,377
Accounts Receivable$220,185$170,446▼ $49,739
Inventories for Sale or Use$294,464$126,805▼ $167,659
Other Notes and Loans Receivable, Net$32,899$31,757▼ $1,142
Prepaid Expenses and Deferred Charges$12,920$16,058▲ $3,138
Total Assets$13,886,803$16,832,894▲ $2,946,091
Other Assets Total$306,676$2,838,295▲ $2,531,619
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,055,102$5,924,163▲ $869,061
Deferred Revenue$470,050$496,190▲ $26,140
Other Liabilities$4,125$305,025▲ $300,900
Accounts Payable and Accrued Expenses$197,409$218,841▲ $21,432
Total Liabilities$5,726,686$6,944,219▲ $1,217,533
Net Assets / Fund Balance
Unrestricted Net Assets$7,750,996$9,469,912▲ $1,718,916
Temporarily Rstr Net Assets$409,121$418,763▲ $9,642
Total Net Assets Fund Balance$8,160,117$9,888,675▲ $1,728,558
Total Liabilities and Net Assets / Fund Balance$13,886,803$16,832,894▲ $2,946,091

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,894,612$10,459,810$21,354,422
Land$1,024,843-$1,024,843
Other Assets Org$129,315--
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Martin JarrettGeneral ManaFT$107,346$11,563$118,909
Jodi JohansonCFOFT$50,010$17,811$67,821
Thomas KansanbackVice Chair-$4,722-$4,722
Andy GroosSec/treasure-$4,446-$4,446
Dan CarlsonChair-$3,834-$3,834
Tom HagedornDirector-$3,700-$3,700
Dan DannenbringChair-$3,574-$3,574
Kent WhipkeyDirector-$3,354-$3,354
Reggie GassmanDirector-$3,351-$3,351
Gaylen BackusDirector-$3,181-$3,181
Vince NelsonDirector-$2,179-$2,179
Revenue and Support

Revenue Composition

Contributions and Grants
$1,698,178
Program Service Revenue
$2,286,371
Investment Income
$13,963
Other Revenue
$0
Change in Net Assets
$1,728,558

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,998,512
Total Revenue per Audited Statements
$3,998,512
Total Revenue per Form 990
$3,998,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,538,148
Salaries, Compensation, and Employee Benefits$731,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$503,447$380-$503,827
Occupancy$365,195$24,906-$390,101
Other Salaries and Wages$236,546$83,423-$319,969
Interest$204,452--$204,452
Fees for Services Other$109,833$56,707-$166,540
Current Officers, Directors, Trustees, and Key Employees-$157,356-$157,356
Other Employee Benefits$53,383$66,746-$120,129
Other Expenses$115,609--$115,609
Pension Plan Contributions$39,783$46,910-$86,693
Office Expenses-$64,395-$64,395
Payroll Taxes$23,615$24,044-$47,659
Insurance-$46,367-$46,367
Travel$21,811$6,019-$27,830
Conferences and Meetings-$19,027-$19,027
Total Functional Expenses$1,673,674$596,280$0$2,269,954

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,269,954
Total Expenses per Audited Statements$2,269,954
Total Expenses per Form 990$2,269,954
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
John GassmanFamily MemberWagesNo$1,372
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contracts Payable$300,950
Customer Deposits$4,075
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
Yes
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 18

“GUIDESTAR.COM”

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 AVE, EGAN, SD 57024

Signing Officer

Name
Martin Jarrett
Title
General Manager
Phone
6059972098
Signed
2017-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martin Jarrett
Formed
1972
Voting Board Members
9
Independent Board Members
9
Employees
14

Preparer

Firm
Wohlenberg Ritzman & Co LLC
Address
PO BOX 1018, YANKTON, SD 57078
Preparer
Kathleen Doyle
Phone
6056654401
Raw XML AppendixShowing 400 of 418 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/BOYAmt0197409
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0218841
IRS990/AccountsReceivableGrp/BOYAmt0220185
IRS990/AccountsReceivableGrp/EOYAmt0170446
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE QUALITY WATER AND EXCELLENT CUSTOMER SERVICE TO MEMBERS AND TOWNS IN THE COUNTIES OF MOODY AND LAKE, SOUTH DAKOTA
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/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0157356
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0157356
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt019027
IRS990/ConferencesMeetingsGrp/TotalAmt019027
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01698178
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt013963
IRS990/CYOtherExpensesAmt01538148
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02286371
IRS990/CYRevenuesLessExpensesAmt01728558
IRS990/CYSalariesCompEmpBnftPaidAmt0731806
IRS990/CYTotalExpensesAmt02269954
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03998512
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0470050
IRS990/DeferredRevenueGrp/EOYAmt0496190
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0380
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0503447
IRS990/DepreciationDepletionGrp/TotalAmt0503827
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/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt01673674
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt056707
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0109833
IRS990/FeesForServicesOtherGrp/TotalAmt0166540
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt911563
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1017811
IRS990/Form990PartVIISectionAGrp/PersonNm0THOMAS KANSANBACK
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDY GROOS
IRS990/Form990PartVIISectionAGrp/PersonNm2DAN CARLSON
IRS990/Form990PartVIISectionAGrp/PersonNm3TOM HAGEDORN
IRS990/Form990PartVIISectionAGrp/PersonNm4DAN DANNENBRING
IRS990/Form990PartVIISectionAGrp/PersonNm5KENT WHIPKEY
IRS990/Form990PartVIISectionAGrp/PersonNm6REGGIE GASSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7GAYLEN BACKUS
IRS990/Form990PartVIISectionAGrp/PersonNm8VINCE NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm9MARTIN JARRETT
IRS990/Form990PartVIISectionAGrp/PersonNm10JODI JOHANSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04722
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14446
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23834
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt43574
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt53354
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt63351
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt73181
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt82179
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9107346
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1050010
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SEC/TREASURE
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANA
IRS990/Form990PartVIISectionAGrp/TitleTxt10CFO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt01698178
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03998512
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt046367
IRS990/InsuranceGrp/TotalAmt046367
IRS990/InterestGrp/ProgramServicesAmt0204452
IRS990/InterestGrp/TotalAmt0204452
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0294464
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0126805
IRS990/InvestmentIncomeGrp/ExclusionAmt013963
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013963
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt052
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010459810
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011901660
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011919455
IRS990/LandBldgEquipCostOrOtherBssAmt022379265
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE QUALITY WATER AND EXCELLENT CUSTOMER SERVICE TO MEMBERS AND TOWNS IN THE COUNTIES OF MOODY AND LAKE, SOUTH DAKOTA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt05055102
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05924163
IRS990/NetAssetsOrFundBalancesBOYAmt08160117
IRS990/NetAssetsOrFundBalancesEOYAmt09888675
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt024906
IRS990/OccupancyGrp/ProgramServicesAmt0365195
IRS990/OccupancyGrp/TotalAmt0390101
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt064395
IRS990/OfficeExpensesGrp/TotalAmt064395
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0306676
IRS990/OtherAssetsTotalGrp/EOYAmt02838295
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt066746
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt053383
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0120129
IRS990/OtherExpensesGrp/Desc0CHEMICALS
IRS990/OtherExpensesGrp/ProgramServicesAmt0115609
IRS990/OtherExpensesGrp/TotalAmt0115609
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt04125
IRS990/OtherLiabilitiesGrp/EOYAmt0305025
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt083423
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0236546
IRS990/OtherSalariesAndWagesGrp/TotalAmt0319969
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt032899
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt031757
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024044
IRS990/PayrollTaxesGrp/ProgramServicesAmt023615
IRS990/PayrollTaxesGrp/TotalAmt047659
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt046910
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt039783
IRS990/PensionPlanContributionsGrp/TotalAmt086693
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0125135
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0386512
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012920
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016058
IRS990/PrincipalOfficerNm0MARTIN JARRETT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/BusinessCd4221000
IRS990/ProgramServiceRevenueGrp/Desc0SALES
IRS990/ProgramServiceRevenueGrp/Desc1HOOKUP FEES
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc3LEASE INCOME
IRS990/ProgramServiceRevenueGrp/Desc4PATRONAGE DIVIDENDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02086305
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt156900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt254709
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt326569
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt425338
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02086305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt254709
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326569
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt425338
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0166371
IRS990/PYInvestmentIncomeAmt05804
IRS990/PYOtherExpensesAmt01501452
IRS990/PYProgramServiceRevenueAmt02361438
IRS990/PYRevenuesLessExpensesAmt0316437
IRS990/PYSalariesCompEmpBnftPaidAmt0715724
IRS990/PYTotalExpensesAmt02217176
IRS990/PYTotalRevenueAmt02533613
IRS990/ReconcilationRevenueExpnssAmt01728558
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02286371
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0992864
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01343566
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt02269954
IRS990ScheduleD/LandGrp/BookValueAmt01024843
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01024843
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02708980
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1129315
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CAPITAL CREDITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010894612
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010459810
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021354422
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0300950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14075
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACTS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt03998512
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011919455
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02838295
IRS990ScheduleD/TotalExpensesPerForm990Amt02269954
IRS990ScheduleD/TotalLiabilityAmt0305025
IRS990ScheduleD/TotalRevenuePerForm990Amt03998512
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03998512
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02269954
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JOHN GASSMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt01372
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0WAGES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE SON OF BOARD MEMBER REGGIE GASSMAN WAS EMPLOYED BY THE ORGANIZATION
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt5GUIDESTAR.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ON 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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0409121
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0418763
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013886803
IRS990/TotalAssetsEOYAmt016832894
IRS990/TotalAssetsGrp/BOYAmt013886803
IRS990/TotalAssetsGrp/EOYAmt016832894
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01698178
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0596280
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01673674
IRS990/TotalFunctionalExpensesGrp/TotalAmt02269954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05726686
IRS990/TotalLiabilitiesEOYAmt06944219
IRS990/TotalLiabilitiesGrp/BOYAmt05726686
IRS990/TotalLiabilitiesGrp/EOYAmt06944219
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08160117
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09888675
IRS990/TotalOtherCompensationAmt029374
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt036550
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt036550
IRS990/TotalProgramServiceExpensesAmt01673674
IRS990/TotalProgramServiceRevenueAmt02286371
IRS990/TotalReportableCompFromOrgAmt0189697
IRS990/TotalRevenueGrp/ExclusionAmt013963
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02286371
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03998512
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013886803
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016832894
IRS990/TravelGrp/ManagementAndGeneralAmt06019
IRS990/TravelGrp/ProgramServicesAmt021811
IRS990/TravelGrp/TotalAmt027830
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt07750996
IRS990/UnrestrictedNetAssetsGrp/EOYAmt09469912
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.BIGSIOUXCWS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIN JARRETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum06059972098
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG SIOUX COMMUNITY WATER
ReturnHeader/Filer/BusinessNameControlTxt0BIGS
ReturnHeader/Filer/EIN0237302663
ReturnHeader/Filer/PhoneNum06059972098
ReturnHeader/Filer/USAddress/AddressLine1Txt023343 479TH AVE
ReturnHeader/Filer/USAddress/CityNm0EGAN

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,832,894
Liabilities
$6,944,219
Net assets
$9,888,675
Revenue
$3,998,512
Expenses
$2,269,954
Net income
$1,728,558
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
2016Detailed filing. Detailed filing data is available for this year.$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