Civic Intelligence

Bdm Rural Waters System Inc

990 • Fiscal year 2021 • EIN 36-3309890

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 01, 2022

Organization Profilebdmruralwater.com

View Organization Page

PO Box 49Britton, SD 57430

(605) 448-5417

Siviq Scores

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

Liabilities / Assets

57th percentile

0.39x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

73rd percentile

2.70x

Higher debt load relative to revenue than 73% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Net Margin

51st percentile

10.0%

Higher net margin than 51% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

26th percentile

$0

Higher top officer pay than 26% of similar nonprofits.

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

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Asset Growth

29th percentile

-0.6%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

64th percentile

7.0%

Faster revenue growth than 64% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$23,937,955

Down $139,021 (-0.6%) from 2020

Net Assets

Up

$14,552,760

Up $346,541 (+2.4%) from 2020

Liabilities

Down

$9,385,195

Down $485,562 (-4.9%) from 2020

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin51st percentile

Revenue

Up

$3,479,719

Up $226,967 (+7.0%) from 2020

Expenses

Up

$3,133,178

Up $131,700 (+4.4%) from 2020

Net Income

Up

$346,541

Up $95,267 (+38%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$40M$30M$20M$10M$0Assets 2010: $26,333,669Liabilities 2010: $10,522,985Net Assets 2010: $15,810,6842010Assets 2011: $25,627,616Liabilities 2011: $10,122,186Net Assets 2011: $15,505,4302011Assets 2012: $25,371,928Liabilities 2012: $10,247,266Net Assets 2012: $15,124,6622012Assets 2013: $24,526,510Liabilities 2013: $9,918,001Net Assets 2013: $14,608,5092013Assets 2014: $23,590,691Liabilities 2014: $9,666,406Net Assets 2014: $13,924,2852014Assets 2015: $22,893,481Liabilities 2015: $9,482,327Net Assets 2015: $13,411,1542015Assets 2016: $22,681,288Liabilities 2016: $9,351,133Net Assets 2016: $13,330,1552016Assets 2017: $22,510,732Liabilities 2017: $8,986,923Net Assets 2017: $13,523,8092017Assets 2018: $22,346,289Liabilities 2018: $8,690,239Net Assets 2018: $13,656,0502018Assets 2019: $24,594,811Liabilities 2019: $10,639,866Net Assets 2019: $13,954,9452019Assets 2020: $24,076,976Liabilities 2020: $9,870,757Net Assets 2020: $14,206,2192020Assets 2021: $23,937,955Liabilities 2021: $9,385,195Net Assets 2021: $14,552,7602021Assets 2022: $23,645,809Liabilities 2022: $8,879,645Net Assets 2022: $14,766,1642022Assets 2023: $23,863,966Liabilities 2023: $8,454,631Net Assets 2023: $15,409,3352023Assets 2024: $31,245,281Liabilities 2024: $9,773,238Net Assets 2024: $21,472,0432024

Highlighted filing

2021

Assets$23,937,955
Liabilities$9,385,195
Net Assets$14,552,760
Open 2021 Filing

Operations Trend

Revenue Growth64th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,795,2052010Expenses 2011: $1,783,2982011Expenses 2012: $2,392,7052012Revenue 2013: $2,034,428Expenses 2013: $2,550,580Net Income 2013: -$516,1522013Revenue 2014: $2,049,460Expenses 2014: $2,733,684Net Income 2014: -$684,2242014Revenue 2015: $2,218,894Expenses 2015: $2,732,025Net Income 2015: -$513,1312015Revenue 2016: $2,607,188Expenses 2016: $2,741,294Net Income 2016: -$134,1062016Revenue 2017: $3,038,923Expenses 2017: $2,844,870Net Income 2017: $194,0532017Revenue 2018: $3,125,191Expenses 2018: $2,992,950Net Income 2018: $132,2412018Revenue 2019: $3,031,385Expenses 2019: $3,026,590Net Income 2019: $4,7952019Revenue 2020: $3,252,752Expenses 2020: $3,001,478Net Income 2020: $251,2742020Revenue 2021: $3,479,719Expenses 2021: $3,133,178Net Income 2021: $346,5412021Revenue 2022: $3,337,382Expenses 2022: $3,123,977Net Income 2022: $213,4052022Revenue 2023: $3,598,933Expenses 2023: $2,955,762Net Income 2023: $643,1712023Revenue 2024: $9,096,242Expenses 2024: $3,041,925Net Income 2024: $6,054,3172024

Highlighted filing

2021

Revenue$3,479,719
Expenses$3,133,178
Net Income$346,541
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 1, 2022
Return Version
2021v4.2
Gross Receipts
$3,479,719
Mission and Program Overview

Mission

To provide clean water to rural communities at affordable prices

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,145,349$20,440,160▼ $705,189
Cash and Non-Interest-Bearing Accounts$1,510,220$2,232,579▲ $722,359
Savings and Temporary Cash Investments$680,925$419,178▼ $261,747
Accounts Receivable$273,146$282,968▲ $9,822
Inventories for Sale or Use$78,935$136,575▲ $57,640
Prepaid Expenses and Deferred Charges$3,233$3,423▲ $190
Total Assets$24,076,976$23,937,955▼ $139,021
Other Assets Total$385,168$423,072▲ $37,904
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,052,777$7,621,708▼ $431,069
Deferred Revenue$1,687,711$1,622,345▼ $65,366
Accounts Payable and Accrued Expenses$106,457$115,737▲ $9,280
Other Liabilities$23,812$25,405▲ $1,593
Total Liabilities$9,870,757$9,385,195▼ $485,562
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,206,219$14,552,760▲ $346,541
Total Net Assets Fund Balance$14,206,219$14,552,760▲ $346,541
Total Liabilities and Net Assets / Fund Balance$24,076,976$23,937,955▼ $139,021

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$20,095,473$21,896,891$41,992,364
Equipment$147,622$397,785$545,407
Buildings$98,991$195,965$294,956
Land$98,074-$98,074
Compensation and Service Providers
Top Officer Pay26th percentile

Board Members and Trustees

NameTitle
Torre RaapChairman
Kevin DeutschVice Chairman
Alex SutherBoard Member
Don OgrenBoard Member
MARC O'BRIENBoard Member
Terry LeonhardtBoard Member
Hal TreebySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,349,374
Investment Income
$7,581
Other Revenue
$122,764
Change in Net Assets
$346,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,479,719
Total Revenue per Audited Statements
$3,479,719
Total Revenue per Form 990
$3,479,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,497,879
Salaries, Compensation, and Employee Benefits$635,299
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,226,663--$1,226,663
Other Salaries and Wages$465,418--$465,418
Interest$309,361--$309,361
Other Employee Benefits$169,881--$169,881
Office Expenses$157,702--$157,702
Fees for Services Other$119,885--$119,885
Other Expenses$100,578--$100,578
Insurance$39,059--$39,059
Fees for Services Legal$23,775--$23,775
Fees for Services Accounting$21,617--$21,617
Advertising$1,789--$1,789
Total Functional Expenses$3,133,178$0$0$3,133,178

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,133,178
Total Expenses per Audited Statements$3,133,178
Total Expenses per Form 990$3,133,178
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$25,405
Customer Deposits-
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
No
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, Part VI, Section B, Line 12C

“The organization requires annual review and updating of the conflict of interest policy”

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

“General manager and board chairman review the tax return for accuracy and all board members receive a copy of the form 990 for their review.”

Form 990, Part VI, Section A, Line 17A

“The members elect and vote on governing body”

Form 990, Part VI, Section C, Line 19

“All company record are on file in britton, sd, and are available for review at the publics request”

Filing and Contact Details

Filer

Filer Name
Bdm Rural Water System Inc
EIN
36-3309890
Phone
6054485417
Address
PO BOX 49, BRITTON, SD 57430

Signing Officer

Name
Rod Kappes
Title
Executive Director
Phone
6054485417
Signed
2022-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rod Kappes
Formed
1981
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
7

Preparer

Firm
Quam Berglin & Post Pc
Address
PO BOX 426, ELK POINT, SD 57025
Preparer
Terri L Post
Phone
6053563374
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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/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0346541
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03479719
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0680925
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0419178
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt098991
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0195965
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0294956
IRS990ScheduleD/EquipmentGrp/BookValueAmt0147622
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0397785
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0545407
IRS990ScheduleD/ExpensesSubtotalAmt03133178
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt098074
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt098074
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020095473
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt021896891
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt041992364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025405
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt03479719
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020440160
IRS990ScheduleD/TotalExpensesPerForm990Amt03133178
IRS990ScheduleD/TotalLiabilityAmt025405
IRS990ScheduleD/TotalRevenuePerForm990Amt03479719
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03479719
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03133178
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION REQUIRES ANNUAL REVIEW AND UPDATING OF THE CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GENERAL MANAGER AND BOARD CHAIRMAN REVIEW THE TAX RETURN FOR ACCURACY AND ALL BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT AND VOTE ON GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPANY RECORD ARE ON FILE IN BRITTON, SD, AND ARE AVAILABLE FOR REVIEW AT THE PUBLICS REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 17A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024076976
IRS990/TotalAssetsEOYAmt023937955
IRS990/TotalAssetsGrp/BOYAmt024076976
IRS990/TotalAssetsGrp/EOYAmt023937955
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03133178
IRS990/TotalFunctionalExpensesGrp/TotalAmt03133178
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09870757
IRS990/TotalLiabilitiesEOYAmt09385195
IRS990/TotalLiabilitiesGrp/BOYAmt09870757
IRS990/TotalLiabilitiesGrp/EOYAmt09385195
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014206219
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014552760
IRS990/TotalProgramServiceExpensesAmt03133178
IRS990/TotalProgramServiceRevenueAmt03349374
IRS990/TotalRevenueGrp/ExclusionAmt07581
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03472138
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03479719
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024076976
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023937955
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 49
IRS990/USAddress/CityNm0BRITTON
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057430
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0bdmruralwater.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROD KAPPES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06054485417
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BDM RURAL WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0BDMR
ReturnHeader/Filer/EIN0363309890
ReturnHeader/Filer/PhoneNum06054485417
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 49
ReturnHeader/Filer/USAddress/CityNm0BRITTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057430
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460440166
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUAM BERGLIN & POST PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 426
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELK POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057025
ReturnHeader/PreparerPersonGrp/PhoneNum06053563374
ReturnHeader/PreparerPersonGrp/PreparationDt02022-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRI L POST
ReturnHeader/ReturnTs02022-04-01T08:54:01-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KAPPES
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,937,955
Liabilities
$9,385,195
Net assets
$14,552,760
Revenue
$3,479,719
Expenses
$3,133,178
Net income
$346,541
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.2$9.77$21.5$9.10$3.04$6.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.9$8.45$15.4$3.60$2.96$0.64
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.6$8.88$14.8$3.34$3.12$0.21
2021Detailed filing. Detailed filing data is available for this year.$23.9$9.39$14.6$3.48$3.13$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$9.87$14.2$3.25$3.00$0.25
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.6$10.6$14.0$3.03$3.03$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.3$8.69$13.7$3.13$2.99$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.5$8.99$13.5$3.04$2.84$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$9.35$13.3$2.61$2.74$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.9$9.48$13.4$2.22$2.73$0.51
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.6$9.67$13.9$2.05$2.73$0.68
2013Detailed filing. Detailed filing data is available for this year.$24.5$9.92$14.6$2.03$2.55$0.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.4$10.2$15.1$2.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.6$10.1$15.5$1.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.3$10.5$15.8$1.80