Civic Intelligence

Lyon & Sioux Rural Water System Inc

EIN 42-0958917 • 501(c)12 • Rock Rapids, IA

Profile

A rural water system that is dedicated to providing safe, high quality water to rural residents in the iowa counties of lyon and sioux as well as the iowa cities of alvord, boyden, doon, george, inwood, lester, matlock and larchwood.

PO Box 309Rock Rapids, IA 51246

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.51x

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

501(c)12 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

3.81x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2023

Net Margin

75th percentile

16%

Higher net margin than 75% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

27th percentile

1.0%

Faster asset growth than 27% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

14%

Faster revenue growth than 83% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$37,394,535

Up $631,791 (+1.7%) from 2023

Liabilities

Down

$18,236,358

Down $398,743 (-2.1%) from 2023

Net Assets

Up

$19,158,177

Up $1,030,534 (+5.7%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin75th percentile

Revenue

Up

$5,143,762

Up $253,253 (+5.2%) from 2023

Expenses

Up

$4,114,918

Up $31,012 (+0.8%) from 2023

Net Income

Up

$1,028,844

Up $222,241 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$40M$30M$20M$10M$0Assets 2011: $20,236,993Liabilities 2011: $9,446,487Net Assets 2011: $10,790,5062011Assets 2012: $21,740,324Liabilities 2012: $10,492,023Net Assets 2012: $11,248,3012012Assets 2013: $21,970,858Liabilities 2013: $10,299,266Net Assets 2013: $11,671,5922013Assets 2014: $24,702,515Liabilities 2014: $12,807,484Net Assets 2014: $11,895,0312014Assets 2015: $25,403,967Liabilities 2015: $12,789,124Net Assets 2015: $12,614,8432015Assets 2016: $24,659,505Liabilities 2016: $11,777,343Net Assets 2016: $12,882,1622016Assets 2017: $24,844,248Liabilities 2017: $11,505,658Net Assets 2017: $13,338,5902017Assets 2018: $24,711,712Liabilities 2018: $11,003,857Net Assets 2018: $13,707,8552018Assets 2019: $25,154,822Liabilities 2019: $10,780,801Net Assets 2019: $14,374,0212019Assets 2020: $25,686,829Liabilities 2020: $10,437,606Net Assets 2020: $15,249,2232020Assets 2021: $35,906,071Liabilities 2021: $19,740,481Net Assets 2021: $16,165,5902021Assets 2022: $36,385,544Liabilities 2022: $19,069,834Net Assets 2022: $17,315,7102022Assets 2023: $36,762,744Liabilities 2023: $18,635,101Net Assets 2023: $18,127,6432023Assets 2024: $37,394,535Liabilities 2024: $18,236,358Net Assets 2024: $19,158,1772024

Highlighted filing

2024

Assets$37,394,535
Liabilities$18,236,358
Net Assets$19,158,177
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$6.0M$4.0M$2.0M$0Expenses 2011: $2,315,3892011Expenses 2012: $2,594,3462012Revenue 2013: $3,142,652Expenses 2013: $2,735,201Net Income 2013: $407,4512013Revenue 2014: $2,982,789Expenses 2014: $2,770,640Net Income 2014: $212,1492014Revenue 2015: $3,593,887Expenses 2015: $2,884,895Net Income 2015: $708,9922015Revenue 2016: $3,228,179Expenses 2016: $2,966,995Net Income 2016: $261,1842016Revenue 2017: $3,397,641Expenses 2017: $2,956,253Net Income 2017: $441,3882017Revenue 2018: $3,338,806Expenses 2018: $2,979,001Net Income 2018: $359,8052018Revenue 2019: $3,796,557Expenses 2019: $3,136,381Net Income 2019: $660,1762019Revenue 2020: $4,139,451Expenses 2020: $3,270,039Net Income 2020: $869,4122020Revenue 2021: $4,022,027Expenses 2021: $3,458,580Net Income 2021: $563,4472021Revenue 2022: $4,293,120Expenses 2022: $3,900,426Net Income 2022: $392,6942022Revenue 2023: $4,890,509Expenses 2023: $4,083,906Net Income 2023: $806,6032023Revenue 2024: $5,143,762Expenses 2024: $4,114,918Net Income 2024: $1,028,8442024

Highlighted filing

2024

Revenue$5,143,762
Expenses$4,114,918
Net Income$1,028,844
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$37,394,535
Liabilities
$18,236,358
Net assets
$19,158,177
Revenue
$5,143,762
Expenses
$4,114,918
Net income
$1,028,844
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$37.4$18.2$19.2$5.14$4.11$1.03
2023Detailed filing. Detailed filing data is available for this year.$36.8$18.6$18.1$4.89$4.08$0.81
2022Detailed filing. Detailed filing data is available for this year.$36.4$19.1$17.3$4.29$3.90$0.39
2021Detailed filing. Detailed filing data is available for this year.$35.9$19.7$16.2$4.02$3.46$0.56
2020Detailed filing. Detailed filing data is available for this year.$25.7$10.4$15.2$4.14$3.27$0.87
2019Detailed filing. Detailed filing data is available for this year.$25.2$10.8$14.4$3.80$3.14$0.66
2018Detailed filing. Detailed filing data is available for this year.$24.7$11.0$13.7$3.34$2.98$0.36
2017Detailed filing. Detailed filing data is available for this year.$24.8$11.5$13.3$3.40$2.96$0.44
2016Detailed filing. Detailed filing data is available for this year.$24.7$11.8$12.9$3.23$2.97$0.26
2015Detailed filing. Detailed filing data is available for this year.$25.4$12.8$12.6$3.59$2.88$0.71
2014Detailed filing. Detailed filing data is available for this year.$24.7$12.8$11.9$2.98$2.77$0.21
2013Detailed filing. Detailed filing data is available for this year.$22.0$10.3$11.7$3.14$2.74$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.7$10.5$11.2$2.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$9.45$10.8$2.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$5,164,904
Mission and Program Overview

Mission

A rural water system that is dedicated to providing safe, high quality water to rural residents in the iowa counties of lyon and sioux as well as the iowa cities of alvord, boyden, doon, inwood, lester, matlock and larchwood.

A rural water system that is dedicated to providing safe, high quality water to rural residents in the iowa counties of lyon and sioux as well as the iowa cities of alvord, boyden, doon, george, inwood, lester, matlock and larchwood.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,381,217$32,210,347▲ $6,829,130
Rtn Earn Endowment Incm Other Fnds$11,355,252$12,384,096▲ $1,028,844
Pd in Cap Srpls Land Bldg Eqp Fund$6,061,051$6,061,051→ $0
Savings and Temporary Cash Investments$3,126,889$3,579,977▲ $453,088
Cap Stk Tr Prin Current Funds$711,340$713,030▲ $1,690
Other Notes and Loans Receivable, Net$661,070$621,634▼ $39,436
Accounts Receivable$327,103$395,416▲ $68,313
Inventories for Sale or Use$197,725$244,773▲ $47,048
Prepaid Expenses and Deferred Charges$89,009$90,014▲ $1,005
Cash and Non-Interest-Bearing Accounts$54,176$53,001▼ $1,175
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$36,762,744$37,394,535▲ $631,791
Other Assets Total$6,925,555$199,373▼ $6,726,182
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,147,357$17,756,707▼ $390,650
Accounts Payable and Accrued Expenses$487,744$479,651▼ $8,093
Total Liabilities$18,635,101$18,236,358▼ $398,743
Net Assets / Fund Balance
Total Net Assets Fund Balance$18,127,643$19,158,177▲ $1,030,534
Total Liabilities and Net Assets / Fund Balance$36,762,744$37,394,535▲ $631,791

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,591,065$18,088,039$46,679,104
Land$3,200,660-$3,200,660
Equipment$325,356$986,592$1,311,948
Buildings$93,266$227,386$320,652
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Larry Van RoekelPresident
Bruce BonanderVice President
Barry PollemaBoard Member
Craig Van OtterlooBoard Member
Jeff HoogendoornBoard Member
John TiedemanBoard Member
Rick MoserBoard Member
Craig MetzgerSecretary
Tyler KlaassenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,753,166
Investment Income
$191,785
Other Revenue
$198,811
Change in Net Assets
$1,028,844

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,143,762
Total Revenue per Audited Statements
$5,143,762
Total Revenue per Form 990
$5,143,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,399,648
Salaries, Compensation, and Employee Benefits$715,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$990,676
Interest---$669,349
Other Salaries and Wages---$643,665
All Other Expenses---$119,785
Other Expenses---$104,157
Insurance---$73,227
Payroll Taxes---$41,429
Pension Plan Contributions---$30,176
Office Expenses---$30,013
Fees for Services Legal---$20,220
Advertising---$13,624
Fees for Services Accounting---$11,788
Travel---$6,693
Conferences and Meetings---$1,553
Total Functional Expenses$0$0$0$4,114,918

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,114,918
Total Expenses per Audited Statements$4,114,918
Total Expenses per Form 990$4,114,918
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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 11B

“The governing body relies on the administrative manager to review the form 990 for the rural water system.”

Form 990, Part VI, Section B, Line 15B

“The board of directors sets the wage policy.”

Form 990, Part VI, Section C, Line 19

“All information is available to the public by visiting the rural water's office in rock rapids, iowa.”

Filing and Contact Details

Filer

Filer Name
Lyon & Sioux Rural Water System Inc
EIN
42-0958917
Phone
7124723755
Address
PO BOX 309, ROCK RAPIDS, IA 51246

Signing Officer

Name
Sharon Postma
Title
Admin Manager
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
8

Preparer

Firm
De Noble Austin & Company Pc
Address
121 S Story Street, Rock Rapids, IA 51246
Preparer
Carmen Austin
Phone
7124722549
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Net change in membership certificates (issued and redeemed) = $1690”

Raw XML AppendixShowing 400 of 409 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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IRS990/InterestGrp/TotalAmt0669349
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0197725
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0244773
IRS990/InvestmentIncomeGrp/ExclusionAmt0170758
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0170758
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt019302017
IRS990/LandBldgEquipBasisNetGrp/BOYAmt025381217
IRS990/LandBldgEquipBasisNetGrp/EOYAmt032210347
IRS990/LandBldgEquipCostOrOtherBssAmt051512364
IRS990/LegalDomicileStateCd0IA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt015423
IRS990/LessRentalExpensesGrp/RealAmt05719
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt04608355
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A RURAL WATER SYSTEM THAT IS DEDICATED TO PROVIDING SAFE, HIGH QUALITY WATER TO RURAL RESIDENTS IN THE IOWA COUNTIES OF LYON AND SIOUX AS WELL AS THE IOWA CITIES OF ALVORD, BOYDEN, DOON, GEORGE, INWOOD, LESTER, MATLOCK AND LARCHWOOD.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt018147357
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt017756707
IRS990/NetAssetsOrFundBalancesBOYAmt018127643
IRS990/NetAssetsOrFundBalancesEOYAmt019158177
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt021027
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt021027
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt050249
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt050249
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt030013
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06925555
IRS990/OtherAssetsTotalGrp/EOYAmt0199373
IRS990/OtherChangesInNetAssetsAmt01690
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0WATER PURCHASES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3WATER TREATMENT/TESTS
IRS990/OtherExpensesGrp/TotalAmt0676718
IRS990/OtherExpensesGrp/TotalAmt1403055
IRS990/OtherExpensesGrp/TotalAmt2278790
IRS990/OtherExpensesGrp/TotalAmt3104157
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc1PATRONAGE DIVIDENDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt04449
IRS990/OtherRevenueMiscGrp/ExclusionAmt1144113
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04449
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1144113
IRS990/OtherRevenueTotalAmt0148562
IRS990/OtherSalariesAndWagesGrp/TotalAmt0643665
IRS990/OtherSourcesGrossIncomeAmt0556549
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0661070
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0621634
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt041429
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt06061051
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt06061051
IRS990/PensionPlanContributionsGrp/TotalAmt030176
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt089009
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt090014
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/Desc0FINANCE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc2SALES TAX REFUNDS
IRS990/ProgramServiceRevenueGrp/Desc3WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020623
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11355
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2144811
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34586377
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020623
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11355
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2144811
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34586377
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0199195
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03388313
IRS990/PYOtherRevenueAmt0208325
IRS990/PYProgramServiceRevenueAmt04482989
IRS990/PYRevenuesLessExpensesAmt0806603
IRS990/PYSalariesCompEmpBnftPaidAmt0695593
IRS990/PYTotalExpensesAmt04083906
IRS990/PYTotalRevenueAmt04890509
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01028844
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt050249
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt011355252
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt012384096
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03126889
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03579977
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt093266
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0227386
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0320652
IRS990ScheduleD/EquipmentGrp/BookValueAmt0325356
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0986592
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01311948
IRS990ScheduleD/ExpensesSubtotalAmt04114918
IRS990ScheduleD/LandGrp/BookValueAmt03200660
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03200660
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028591065
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018088039
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt046679104
IRS990ScheduleD/RevenueSubtotalAmt05143762
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032210347
IRS990ScheduleD/TotalExpensesPerForm990Amt04114918
IRS990ScheduleD/TotalRevenuePerForm990Amt05143762
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05143762
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04114918
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY RELIES ON THE ADMINISTRATIVE MANAGER TO REVIEW THE FORM 990 FOR THE RURAL WATER SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS SETS THE WAGE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL INFORMATION IS AVAILABLE TO THE PUBLIC BY VISITING THE RURAL WATER'S OFFICE IN ROCK RAPIDS, IOWA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NET CHANGE IN MEMBERSHIP CERTIFICATES (ISSUED AND REDEEMED) = $1690
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt036762744
IRS990/TotalAssetsEOYAmt037394535
IRS990/TotalAssetsGrp/BOYAmt036762744
IRS990/TotalAssetsGrp/EOYAmt037394535
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt04114918
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018635101
IRS990/TotalLiabilitiesEOYAmt018236358
IRS990/TotalLiabilitiesGrp/BOYAmt018635101
IRS990/TotalLiabilitiesGrp/EOYAmt018236358
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018127643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019158177
IRS990/TotalProgramServiceRevenueAmt04753166
IRS990/TotalRevenueGrp/ExclusionAmt0390596
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04753166
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05143762
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt036762744
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037394535
IRS990/TravelGrp/TotalAmt06693
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 309
IRS990/USAddress/CityNm0ROCK RAPIDS
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051246
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON POSTMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMIN MANAGER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LYON & SIOUX RURAL WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0LYON
ReturnHeader/Filer/EIN0420958917
ReturnHeader/Filer/PhoneNum07124723755
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 309
ReturnHeader/Filer/USAddress/CityNm0ROCK RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051246
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203310024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DE NOBLE AUSTIN & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0121 S Story Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rock Rapids

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