Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
EIN 35-1364063 • 501(c)4 • Greensburg, IN
Profile
Provide water service to members in rural communities
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
36th percentile
Higher top officer pay than 36% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$16,445,658
Up $73,946 (+0.5%) from 2022
Liabilities
Down$3,478,163
Down $344,426 (-9.0%) from 2022
Net Assets
Up$12,967,495
Up $418,372 (+3.3%) from 2022
Revenue
Up$1,689,437
Up $286,923 (+20%) from 2022
Expenses
Up$1,452,043
Up $305,196 (+27%) from 2022
Net Income
Down$237,394
Down $18,273 (-7.1%) from 2022
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provide water service to members in rural communities
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $12,404,120 | $12,116,707 | ▼ $287,413 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $10,884,642 | $10,953,828 | ▲ $69,186 |
| Savings and Temporary Cash Investments | $3,726,692 | $4,034,241 | ▲ $307,549 |
| Rtn Earn Endowment Incm Other Fnds | $1,521,884 | $1,682,392 | ▲ $160,508 |
| Cap Stk Tr Prin Current Funds | $323,575 | $331,275 | ▲ $7,700 |
| Accounts Receivable | $174,879 | $191,831 | ▲ $16,952 |
| Inventories for Sale or Use | $70,955 | $98,609 | ▲ $27,654 |
| Prepaid Expenses and Deferred Charges | $3,676 | $4,101 | ▲ $425 |
| Cash and Non-Interest-Bearing Accounts | $171 | $169 | ▼ $2 |
| Total Assets | $16,380,493 | $16,445,658 | ▲ $65,165 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,486,519 | $3,305,856 | ▼ $180,663 |
| Accounts Payable and Accrued Expenses | $134,753 | $143,187 | ▲ $8,434 |
| Deferred Revenue | $29,120 | $29,120 | → $0 |
| Total Liabilities | $3,650,392 | $3,478,163 | ▼ $172,229 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $12,730,101 | $12,967,495 | ▲ $237,394 |
| Total Liabilities and Net Assets / Fund Balance | $16,380,493 | $16,445,658 | ▲ $65,165 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $11,955,353 | $5,385,554 | $17,340,907 |
| Land | $161,354 | - | $161,354 |
| Name | Title |
|---|---|
| Lee Bohman | President |
| Brian Huff | Board Member |
| Chris Menkedick | Board Member |
| Dennis Weber | Board Member |
| Jeff Deck | Board Member |
| Tom Luken | Board Member |
| Dennis Collins | Secretary |
| Joseph Moorman | Treasurer |
| Deric Hudson | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,165,730 |
| Salaries, Compensation, and Employee Benefits | $286,313 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $294,795 | - | - | $294,795 |
| Other Salaries and Wages | $101,939 | $156,188 | - | $258,127 |
| Interest | $132,724 | - | - | $132,724 |
| All Other Expenses | $79,803 | $-751 | - | $79,052 |
| Other Expenses | $54,877 | - | - | $54,877 |
| Payroll Taxes | $8,585 | $13,154 | - | $21,739 |
| Insurance | $20,481 | $824 | - | $21,305 |
| Office Expenses | - | $16,875 | - | $16,875 |
| Fees for Services Accounting | - | $12,654 | - | $12,654 |
| Travel | $12,129 | - | - | $12,129 |
| Other Employee Benefits | $2,546 | $3,901 | - | $6,447 |
| Fees for Services Legal | - | $765 | - | $765 |
| Advertising | - | $295 | - | $295 |
| Total Functional Expenses | $1,248,138 | $203,905 | $0 | $1,452,043 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,452,043 |
| Total Expenses per Audited Statements | $1,452,043 |
| Total Expenses per Form 990 | $1,452,043 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Board members are elected at board meetings by a vote.”
“Form 990 is given to the treasurer to examine and then approved at a board meeting by the board of directors.”
“Each year the directors are elected. Prior to the election, the nominating committee checks for any conflict of interest for the board positions.”
“The governing documents are made available upon request.”
“Income taxes are not provided for in the financial statements since the corporation is exempt from federal and state income taxes under section 501(c)(4) of the internal revenue code and similar state provisions. The corporation is not classified as a private foundation. The corporation has adopted accounting rules that prescribe when to recognize and how to measure the financial statement effect, if any, of income tax positions taken or expected to be taken on its income tax returns, including the position that the corporation continues to qualify to be treated as a not-for-profit corporation for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying balance sheet along with any interest and penalties that would result from that assessment. Should any such penalties and interest be incurred, the utilities' policy would be to recognize them as operating expenses. No interest or penalties have been accrued or charged to expense as of december 31, 2024 or 2023. The corporation's federal and state income tax returns for 2020 through 2024 are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations on those tax returns. In general, the federal and state income tax returns have a three year statute of limitations”
“Membership dues and assessments 76,885”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 134753 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 143187 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 174879 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 191831 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE WATER SERVICE TO MEMBERS IN RURAL COMMUNITIES |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 295 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 295 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | -751 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 79803 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 79052 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DECATUR COUNTY RURAL WATER CORP |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8126633119 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3455 N US HIGHWAY 421 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GREENSBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 47240 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 323575 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 331275 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 171 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 169 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 149211 |
| IRS990/CYOtherExpensesAmt | 0 | 1165730 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1540226 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 237394 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 286313 |
| IRS990/CYTotalExpensesAmt | 0 | 1452043 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1689437 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 29120 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 29120 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 294795 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 294795 |
| IRS990/Desc | 0 | RURAL WATER LINES, TOWERS AND EQUIPMENT WERE CONSTRUCTED IN PRIOR YEARS WHICH ALLOWED WATER TO BE PROVIDED TO MEMBERS BEGINNING IN 1997. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1248138 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12654 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12654 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 765 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 765 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LEE BOHMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DENNIS COLLINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEFF DECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DERIC HUDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRIAN HUFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TOM LUKEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRIS MENKEDICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOSEPH MOORMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DENNIS WEBER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1965 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1689437 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 824 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 20481 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 21305 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 132724 |
| IRS990/InterestGrp/TotalAmt | 0 | 132724 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 70955 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 98609 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 149211 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 149211 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5385554 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 12404120 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12116707 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 17502261 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE WATER SERVICE TO MEMBERS IN RURAL COMMUNITIES |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3486519 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3305856 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 12730101 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 12967495 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 16875 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16875 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3901 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 2546 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 6447 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURCHASED WATER |
| IRS990/OtherExpensesGrp/Desc | 1 | PARTS, MATERIALS, SUPPLIE |
| IRS990/OtherExpensesGrp/Desc | 2 | CONTRACTUAL SERVICE LABOR |
| IRS990/OtherExpensesGrp/Desc | 3 | CONTRACTUAL SERVICE . OTH |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 380594 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 90169 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 69496 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 54877 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 380594 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 90169 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 69496 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 54877 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 156188 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 101939 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 258127 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 13154 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 8585 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21739 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 10884642 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 10953828 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3676 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4101 |
| IRS990/PrincipalOfficerNm | 0 | LEE BOHMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | METER SALES RESIDENTIAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES & ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER WATER REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | FORFEITED DISCOUNTS PENALTIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MISC SERVICE . RECONNECT FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1442400 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 76885 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 12077 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 6324 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 2540 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1442400 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 76885 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 12077 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 6324 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 2540 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 17623 |
| IRS990/PYOtherExpensesAmt | 0 | 977914 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1369769 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 180978 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 228500 |
| IRS990/PYTotalExpensesAmt | 0 | 1206414 |
| IRS990/PYTotalRevenueAmt | 0 | 1387392 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 237394 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 161354 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 76885 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 76885 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1612552 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAXES ARE NOT PROVIDED FOR IN THE FINANCIAL STATEMENTS SINCE THE CORPORATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. THE CORPORATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE CORPORATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECT, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE CORPORATION CONTINUES TO QUALIFY TO BE TREATED AS A NOT-FOR-PROFIT CORPORATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED AT THE ENTITY LEVEL UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THE UTILITIES' POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2024 OR 2023. THE CORPORATION'S FEDERAL AND STATE INCOME TAX RETURNS FOR 2020 THROUGH 2024 ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL, THE FEDERAL AND STATE INCOME TAX RETURNS HAVE A THREE YEAR STATUTE OF LIMITATIONS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERSHIP DUES AND ASSESSMENTS 76,885 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BOARD MEMBERS ARE ELECTED AT BOARD MEETINGS BY A VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS GIVEN TO THE TREASURER TO EXAMINE AND THEN APPROVED AT A BOARD MEETING BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH YEAR THE DIRECTORS ARE ELECTED. PRIOR TO THE ELECTION, THE NOMINATING COMMITTEE CHECKS FOR ANY CONFLICT OF INTEREST FOR THE BOARD POSITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOSEPH MOORMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8126633119 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DECATUR COUNTY RURAL WATER CORP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DECA |
| ReturnHeader/Filer/EIN | 0 | 351364063 |
| ReturnHeader/Filer/PhoneNum | 0 | 8126633119 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3455 N US HIGHWAY 421 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GREENSBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 47240 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 202213517 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RBSK PARTNERS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENSBURG |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 472400200 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8126637567 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RONALD J KNUEVEN CPA CVA |
| ReturnHeader/ReturnTs | 0 | 2025-08-13T17:49:11-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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