Civic Intelligence

MID-Dakota Rural Water System Inc

EIN 36-3584582 • 501(c)12 • Miller, SD

View Organization Page

Profile

Rural water system to provide water to various communities and individuals

PO Box 318 608 W 14th StreetMiller, SD 57362

mdrws.com

Siviq Scores

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

Liabilities / Assets

21st percentile

0.39x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

2.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Net Margin

100th percentile

56%

Higher net margin than 100% of similar nonprofits.

501(c)12 • $100M-$250M 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

72nd percentile

6.7%

Faster asset growth than 72% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2022 to 2024

Revenue Growth

99th percentile

59%

Faster revenue growth than 99% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$146,304,185

Up $17,835,078 (+14%) from 2023

Liabilities

Up

$57,465,556

Up $3,270,944 (+6.0%) from 2023

Net Assets

Up

$88,838,629

Up $14,564,134 (+20%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin100th percentile

Revenue

Up

$27,920,787

Up $14,306,213 (+105%) from 2023

Expenses

Up

$12,339,106

Up $336,993 (+2.8%) from 2023

Net Income

Up

$15,581,681

Up $13,969,220 (+866%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$150M$100M$50M$0Assets 2010: $145,774,854Liabilities 2010: $49,143,624Net Assets 2010: $96,631,2302010Assets 2011: $145,448,199Liabilities 2011: $50,719,778Net Assets 2011: $94,728,4212011Assets 2012: $144,724,935Liabilities 2012: $50,767,783Net Assets 2012: $93,957,1522012Assets 2013: $141,138,286Liabilities 2013: $49,114,916Net Assets 2013: $92,023,3702013Assets 2014: $137,676,692Liabilities 2014: $48,032,823Net Assets 2014: $89,643,8692014Assets 2015: $134,641,827Liabilities 2015: $47,201,138Net Assets 2015: $87,440,6892015Assets 2016: $133,391,637Liabilities 2016: $48,453,623Net Assets 2016: $84,938,0142016Assets 2017: $129,661,677Liabilities 2017: $47,346,495Net Assets 2017: $82,315,1822017Assets 2018: $125,609,836Liabilities 2018: $46,523,830Net Assets 2018: $79,086,0062018Assets 2019: $123,301,116Liabilities 2019: $46,096,932Net Assets 2019: $77,204,1842019Assets 2020: $133,256,175Liabilities 2020: $59,358,327Net Assets 2020: $73,897,8482020Assets 2021: $133,026,841Liabilities 2021: $59,022,050Net Assets 2021: $74,004,7912021Assets 2022: $128,499,697Liabilities 2022: $55,837,663Net Assets 2022: $72,662,0342022Assets 2023: $128,469,107Liabilities 2023: $54,194,612Net Assets 2023: $74,274,4952023Assets 2024: $146,304,185Liabilities 2024: $57,465,556Net Assets 2024: $88,838,6292024

Highlighted filing

2024

Assets$146,304,185
Liabilities$57,465,556
Net Assets$88,838,629
Open 2024 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $7,103,5062010Expenses 2011: $5,483,4442011Expenses 2012: $5,305,1822012Revenue 2013: $7,477,314Expenses 2013: $5,476,644Net Income 2013: $2,000,6702013Revenue 2014: $7,486,143Expenses 2014: $5,610,261Net Income 2014: $1,875,8822014Revenue 2015: $7,966,456Expenses 2015: $10,169,636Net Income 2015: -$2,203,1802015Revenue 2016: $8,342,570Expenses 2016: $10,845,245Net Income 2016: -$2,502,6752016Revenue 2017: $8,518,396Expenses 2017: $11,141,229Net Income 2017: -$2,622,8332017Revenue 2018: $8,519,348Expenses 2018: $11,748,524Net Income 2018: -$3,229,1762018Revenue 2019: $9,167,165Expenses 2019: $11,048,987Net Income 2019: -$1,881,8222019Revenue 2020: $10,242,521Expenses 2020: $11,452,538Net Income 2020: -$1,210,0172020Revenue 2021: $11,424,357Expenses 2021: $11,317,414Net Income 2021: $106,9432021Revenue 2022: $11,072,761Expenses 2022: $12,415,518Net Income 2022: -$1,342,7572022Revenue 2023: $13,614,574Expenses 2023: $12,002,113Net Income 2023: $1,612,4612023Revenue 2024: $27,920,787Expenses 2024: $12,339,106Net Income 2024: $15,581,6812024

Highlighted filing

2024

Revenue$27,920,787
Expenses$12,339,106
Net Income$15,581,681
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$146,304,185
Liabilities
$57,465,556
Net assets
$88,838,629
Revenue
$27,920,787
Expenses
$12,339,106
Net income
$15,581,681
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$146$57.5$88.8$27.9$12.3$15.6
2023Detailed filing. Detailed filing data is available for this year.$128$54.2$74.3$13.6$12.0$1.61
2022Detailed filing. Detailed filing data is available for this year.$128$55.8$72.7$11.1$12.4$1.34
2021Detailed filing. Detailed filing data is available for this year.$133$59.0$74.0$11.4$11.3$0.11
2020Detailed filing. Detailed filing data is available for this year.$133$59.4$73.9$10.2$11.5$1.21
2019Detailed filing. Detailed filing data is available for this year.$123$46.1$77.2$9.17$11.0$1.88
2018Detailed filing. Detailed filing data is available for this year.$126$46.5$79.1$8.52$11.7$3.23
2017Detailed filing. Detailed filing data is available for this year.$130$47.3$82.3$8.52$11.1$2.62
2016Detailed filing. Detailed filing data is available for this year.$133$48.5$84.9$8.34$10.8$2.50
2015Detailed filing. Detailed filing data is available for this year.$135$47.2$87.4$7.97$10.2$2.20
2014Detailed filing. Detailed filing data is available for this year.$138$48.0$89.6$7.49$5.61$1.88
2013Detailed filing. Detailed filing data is available for this year.$141$49.1$92.0$7.48$5.48$2.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$145$50.8$94.0$5.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$145$50.7$94.7$5.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$146$49.1$96.6$7.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 3, 2025
Return Version
2024v5.0
Gross Receipts
$27,920,787
Mission and Program Overview

Mission

Rural water system to provide water to various communities and individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$114,424,937$110,173,079▼ $4,251,858
Savings and Temporary Cash Investments$8,255,871$9,546,577▲ $1,290,706
Pledges and Grants Receivable-$3,222,791-
Cash and Non-Interest-Bearing Accounts$1,487,229$2,287,692▲ $800,463
Inventories for Sale or Use$1,268,302$1,260,157▼ $8,145
Accounts Receivable$992,005$1,077,996▲ $85,991
Prepaid Expenses and Deferred Charges$75,930$80,001▲ $4,071
Total Assets$128,469,107$146,304,185▲ $17,835,078
Other Assets Total$1,964,833$18,655,892▲ $16,691,059
Liabilities
Mortgage Notes Payable Secured by Investment Property$54,412,807$53,579,486▼ $833,321
Accounts Payable and Accrued Expenses$799,352$3,886,070▲ $3,086,718
Total Liabilities$55,212,159$57,465,556▲ $2,253,397
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$73,256,948$88,838,629▲ $15,581,681
Total Net Assets Fund Balance$73,256,948$88,838,629▲ $15,581,681
Total Liabilities and Net Assets / Fund Balance$128,469,107$146,304,185▲ $17,835,078

Asset Categories

AssetBook ValueDepreciationBasis
Land$218,555-$218,555
Other Assets Org$86,548--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Jeff McgirrChairman$12,600$12,600
Dwight GutzmerVice-chairma$7,200$7,200
Chuck SteptoeDirector$6,650$6,650
Rick BensonSecreary/tre$6,050$6,050
Leslie BrownDirector$5,450$5,450
Steve RobbenoltDirector$5,200$5,200
Lennis FagerhaugDirector$4,850$4,850
Darrell RaschkeDirector$4,600$4,600
David JensenDirector$3,050$3,050
Revenue and Support

Revenue Composition

Contributions and Grants
$15,452,189
Program Service Revenue
$10,587,375
Investment Income
$337,590
Other Revenue
$1,543,633
Change in Net Assets
$15,581,681

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,920,787
Total Revenue per Audited Statements
$27,920,787
Total Revenue per Form 990
$27,920,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,625,281
Salaries, Compensation, and Employee Benefits$2,713,825
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$4,673,163$291,845-$4,965,008
Other Salaries and Wages$1,648,305$431,070-$2,079,375
Interest$1,171,676--$1,171,676
All Other Expenses$463,368$438,375-$901,743
Other Employee Benefits$204,500$79,283-$283,783
Pension Plan Contributions$151,477$40,315-$191,792
Payroll Taxes$125,998$32,877-$158,875
Insurance$125,387$16,624-$142,011
Other Expenses$13,445$123,666-$137,111
Advertising-$57,994-$57,994
Travel$16,693$22,937-$39,630
Fees for Services Legal-$33,306-$33,306
Fees for Services Accounting-$33,065-$33,065
Conferences and Meetings-$9,154-$9,154
Total Functional Expenses$10,690,062$1,649,044$0$12,339,106

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,339,106
Total Expenses per Audited Statements$12,339,106
Total Expenses per Form 990$12,339,106
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
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

“Organization is a nonprofit corporation with members”

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

“Organizations conducts elections for directors.”

Form 990, Page 6, Part VI, Line 9

“Jeff mcgirr 363 wisconsin ave sw huron, sd 57350 dwight gutzmer po box 377 highmore, sd 57345 rick benson 20281 394th ave wolsey, sd 57384 david jensen 608 w 14th miller, sd 57362 steve robbenolt 16762 305th ave gettysburg, sd 57442 darrell raschke 20440 399th ave huron, sd 57350 lennis fagerhaug 23349 371st ave wessington springs, sd 57382 leslie brown 31749 208th st harrold, sd 57536 chuck steptoe 19085 351st ave miller, sd 57362”

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

“Form 990 is proofed by our accountant and then by general manager. Board reviews and approves filing of tax return.”

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

“Review themselves on an annual basis and manager monitors”

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

“Board compares salary with other water districts and monitors the industry standards”

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

“Management team provides data about industry through various sources and also monitors local employment information”

Form 990, Page 6, Part VI, Line 19

“The organization makes information available at its miller office, on the website, and at the annual meeting”

Filing and Contact Details

Filer

Filer Name
Mid-dakota Rural Water System Inc
EIN
36-3584582
Phone
6058533159
Address
PO BOX 318 608 W 14TH STREET, MILLER, SD 57362

Signing Officer

Name
Jeff Mcgirr
Title
Chairman
Phone
6058533159
Signed
2025-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Mcgirr
Formed
1988
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
32

Preparer

Firm
Elo Prof LLC
Address
316 SORENSEN DRIVE, CHAMBERLAIN, SD 57325
Preparer
Robert C Rauenhorst
Phone
6052346055
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To construct and operate a rural water system for the communities and individuals in the area”

Raw XML Appendix391 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CONSTRUCT AND OPERATE A RURAL WATER SYSTEM FOR THE COMMUNITIES AND INDIVIDUALS IN THE AREA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION IS A NONPROFIT CORPORATION WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONS CONDUCTS ELECTIONS FOR DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JEFF MCGIRR 363 WISCONSIN AVE SW HURON, SD 57350 DWIGHT GUTZMER PO BOX 377 HIGHMORE, SD 57345 RICK BENSON 20281 394TH AVE WOLSEY, SD 57384 DAVID JENSEN 608 W 14TH MILLER, SD 57362 STEVE ROBBENOLT 16762 305TH AVE GETTYSBURG, SD 57442 DARRELL RASCHKE 20440 399TH AVE HURON, SD 57350 LENNIS FAGERHAUG 23349 371ST AVE WESSINGTON SPRINGS, SD 57382 LESLIE BROWN 31749 208TH ST HARROLD, SD 57536 CHUCK STEPTOE 19085 351ST AVE MILLER, SD 57362
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS PROOFED BY OUR ACCOUNTANT AND THEN BY GENERAL MANAGER. BOARD REVIEWS AND APPROVES FILING OF TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEW THEMSELVES ON AN ANNUAL BASIS AND MANAGER MONITORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD COMPARES SALARY WITH OTHER WATER DISTRICTS AND MONITORS THE INDUSTRY STANDARDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MANAGEMENT TEAM PROVIDES DATA ABOUT INDUSTRY THROUGH VARIOUS SOURCES AND ALSO MONITORS LOCAL EMPLOYMENT INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION MAKES INFORMATION AVAILABLE AT ITS MILLER OFFICE, ON THE WEBSITE, AND AT THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF MCGIRR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06058533159
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MID-DAKOTA RURAL WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0MID-
ReturnHeader/Filer/EIN0363584582
ReturnHeader/Filer/PhoneNum06058533159
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 318 608 W 14TH STREET
ReturnHeader/Filer/USAddress/CityNm0MILLER
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0316 SORENSEN DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHAMBERLAIN
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ReturnHeader/PreparerPersonGrp/PhoneNum06052346055
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT C RAUENHORST
ReturnHeader/ReturnTs02025-06-03T10:42:35-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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