Civic Intelligence

Osceola County Rural Water System

990 • Fiscal year 2013 • EIN 42-1068607

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 14, 2014

Organization ProfileOSCEOLA.MYRURALWATER.COM
2270 Walnut Avenue51354

(712) 735-6795

Siviq Scores

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

Liabilities / Assets

30th percentile

0.44x

Higher debt load relative to assets than 30% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2013

Liabilities / Revenue

85th percentile

2.84x

Higher debt load relative to revenue than 85% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2013

Net Margin

95th percentile

21%

Higher net margin than 95% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2013

Top Officer Pay

13th percentile

$100,473

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2013

Asset Growth

21st percentile

1.1%

Faster asset growth than 21% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Revenue Growth

73rd percentile

7.8%

Faster revenue growth than 73% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$26,499,913

Up $290,212 (+1.1%) from 2012

Net Assets

Up

$14,855,794

Up $884,046 (+6.3%) from 2012

Liabilities

Down

$11,644,119

Down $593,834 (-4.9%) from 2012

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin95th percentile

Revenue

Up

$4,099,261

Up $298,263 (+7.8%) from 2012

Expenses

Up

$3,219,815

Up $31,646 (+1.0%) from 2012

Net Income

Up

$879,446

Up $266,617 (+44%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$60M$40M$20M$0Assets 2011: $27,210,501Liabilities 2011: $13,861,182Net Assets 2011: $13,349,3192011Assets 2012: $26,209,701Liabilities 2012: $12,237,953Net Assets 2012: $13,971,7482012Assets 2013: $26,499,913Liabilities 2013: $11,644,119Net Assets 2013: $14,855,7942013Assets 2014: $26,889,874Liabilities 2014: $11,034,092Net Assets 2014: $15,855,7822014Assets 2015: $30,369,145Liabilities 2015: $13,189,231Net Assets 2015: $17,179,9142015Assets 2016: $30,368,636Liabilities 2016: $11,777,998Net Assets 2016: $18,590,6382016Assets 2017: $33,622,632Liabilities 2017: $13,764,309Net Assets 2017: $19,858,3232017Assets 2018: $38,593,906Liabilities 2018: $17,491,679Net Assets 2018: $21,102,2272018Assets 2019: $37,917,270Liabilities 2019: $16,006,377Net Assets 2019: $21,910,8932019Assets 2020: $37,621,946Liabilities 2020: $14,804,549Net Assets 2020: $22,817,3972020Assets 2021: $39,679,016Liabilities 2021: $15,863,942Net Assets 2021: $23,815,0742021Assets 2022: $45,233,451Liabilities 2022: $20,307,944Net Assets 2022: $24,925,5072022Assets 2023: $49,684,942Liabilities 2023: $23,028,297Net Assets 2023: $26,656,6452023

Highlighted filing

2013

Assets$26,499,913
Liabilities$11,644,119
Net Assets$14,855,794
Open 2013 Filing

Operations Trend

Revenue Growth73rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2011: $3,601,068Expenses 2011: $2,858,318Net Income 2011: $742,7502011Revenue 2012: $3,800,998Expenses 2012: $3,188,169Net Income 2012: $612,8292012Revenue 2013: $4,099,261Expenses 2013: $3,219,815Net Income 2013: $879,4462013Revenue 2014: $4,315,002Expenses 2014: $3,320,414Net Income 2014: $994,5882014Revenue 2015: $4,847,632Expenses 2015: $3,528,700Net Income 2015: $1,318,9322015Revenue 2016: $4,905,501Expenses 2016: $3,500,677Net Income 2016: $1,404,8242016Revenue 2017: $5,004,254Expenses 2017: $3,741,669Net Income 2017: $1,262,5852017Revenue 2018: $5,371,463Expenses 2018: $4,132,059Net Income 2018: $1,239,4042018Revenue 2019: $5,083,345Expenses 2019: $4,279,079Net Income 2019: $804,2662019Revenue 2020: $5,537,898Expenses 2020: $4,635,694Net Income 2020: $902,2042020Revenue 2021: $5,924,225Expenses 2021: $4,930,248Net Income 2021: $993,9772021Revenue 2022: $5,992,803Expenses 2022: $4,887,070Net Income 2022: $1,105,7332022Revenue 2023: $6,646,797Expenses 2023: $4,945,159Net Income 2023: $1,701,6382023

Highlighted filing

2013

Revenue$4,099,261
Expenses$3,219,815
Net Income$879,446
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 14, 2014
Return Version
2013v3.1
Gross Receipts
$4,099,261
Mission and Program Overview

Mission

Water distribution to rural customers and local communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,987,940$22,284,479▼ $703,461
Pd in Cap Srpls Land Bldg Eqp Fund$9,548,637$9,550,337▲ $1,700
Rtn Earn Endowment Incm Other Fnds$3,525,822$4,405,268▲ $879,446
Savings and Temporary Cash Investments$1,525,065$1,600,065▲ $75,000
Cash and Non-Interest-Bearing Accounts$490,256$1,076,443▲ $586,187
Cap Stk Tr Prin Current Funds$897,289$900,189▲ $2,900
Accounts Receivable$347,150$585,549▲ $238,399
Inventories for Sale or Use$218,478$274,068▲ $55,590
Prepaid Expenses and Deferred Charges$32,867$35,349▲ $2,482
Total Assets$26,209,701$26,499,913▲ $290,212
Other Assets Total$607,945$643,960▲ $36,015
Liabilities
Mortgage Notes Payable Secured by Investment Property$12,101,827$10,448,156▼ $1,653,671
Deferred Revenue-$1,070,393-
Accounts Payable and Accrued Expenses$136,126$125,570▼ $10,556
Total Liabilities$12,237,953$11,644,119▼ $593,834
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,971,748$14,855,794▲ $884,046
Total Liabilities and Net Assets / Fund Balance$26,209,701$26,499,913▲ $290,212

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,572,053$19,290,877$40,862,930
Land$712,426-$712,426
Compensation and Service Providers
Top Officer Pay13th percentile

Employees

NameTitleBaseOtherTotal
Douglas WestermanManager$89,603$10,870$100,473
Terry HainDirector$1,360-$1,360
Pat GillespieDirector$960-$960
Philip WoodallDirector$960-$960
Gary SchiphoffSecretary$880-$880
Steven BoerhavePresident$880-$880
Brian GoodellDirector$800-$800
David ReickVice Preside$720-$720
Nicholas ElserDirector$640-$640
Mark LeemkuilDirector$480-$480
Douglas LoertsPast Preside$160-$160
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,743,496
Investment Income
$23,598
Other Revenue
$332,167
Change in Net Assets
$879,446

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,999,481
Revenue Not Reported on Financial Statements
$99,780
Other Revenue Adjustments
$99,780
Total Revenue per Audited Statements
$3,999,481
Total Revenue per Form 990
$4,099,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,629,999
Salaries, Compensation, and Employee Benefits$589,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$1,169,456
Other Salaries and Wages---$444,889
Interest---$376,880
All Other Expenses---$130,138
Other Employee Benefits---$97,508
Other Expenses---$94,983
Payroll Taxes---$31,794
Insurance---$30,597
Advertising---$22,556
Office Expenses---$20,148
Pension Plan Contributions---$15,625
Conferences and Meetings---$14,389
Fees for Services Accounting---$8,645
Fees for Services Legal---$5,920
Fees for Services Other---$4,101
Total Functional Expenses$0$0$0$3,219,815

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,219,815
Expenses per Audited Statements$3,120,035
Total Expenses per Audited Statements$3,120,035
Expenses Not Reported on Financial Statements$99,780
Other Expense Adjustments$99,780
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
Audit committee
Yes
Backup withholding compliance
Yes
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
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, Page 6, Part VI, Line 11B

“At a monthly meeting, board members reviewed the form 990 before it was filed.”

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

“Board approves salary increases annually.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request at 2270 walnut avenue, may city, iowa.”

Filing and Contact Details

Filer

EIN
42-1068607
Phone
7127356795

Signing Officer

Name
Steven Boerhave
Title
President
Phone
7127356795
Signed
2014-02-14

Organization Details

Principal Officer
Steven Boerhave
Formed
1982
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
12

Preparer

Preparer
Laura M Dawson CPA
Phone
7122255755
Supplemental Narrative

Additional Explanations

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

“To distribute water to rural customers”

Form 990, Part XI, Line 9

“Water purchases -99,780 water purchases 99,780”

Form 990, Part XI, Line 9

“MEMBERSHIP FEES 4,600”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“WATER PURCHASES 99,780”

Schedule D, Page 4, Part XII, Line 4B

“WATER PURCHASES 99,780”

Raw XML Appendix368 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/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03699446
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt139450
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03699446
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt139450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24600
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO DISTRIBUTE WATER TO RURAL CUSTOMERS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt028651
IRS990/PYOtherExpensesAmt02606428
IRS990/PYOtherRevenueAmt0336467
IRS990/PYProgramServiceRevenueAmt03435880
IRS990/PYRevenuesLessExpensesAmt0612829
IRS990/PYSalariesCompEmpBnftPaidAmt0581741
IRS990/PYTotalExpensesAmt03188169
IRS990/PYTotalRevenueAmt03800998
IRS990/ReconcilationRevenueExpnssAmt0879446
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03525822
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04405268
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01525065
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01600065
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt099780
IRS990ScheduleD/ExpensesSubtotalAmt03120035
IRS990ScheduleD/LandGrp/BookValueAmt0712426
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0712426
IRS990ScheduleD/OtherExpensesNotIncludedAmt099780
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021572053
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019290877
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt040862930
IRS990ScheduleD/OtherRevenuesNotIncludedAmt099780
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt099780
IRS990ScheduleD/RevenueSubtotalAmt03999481
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WATER PURCHASES 99,780
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1WATER PURCHASES 99,780
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022284479
IRS990ScheduleD/TotalExpensesPerForm990Amt03219815
IRS990ScheduleD/TotalRevenuePerForm990Amt04099261
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03999481
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03120035
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO DISTRIBUTE WATER TO RURAL CUSTOMERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT A MONTHLY MEETING, BOARD MEMBERS REVIEWED THE FORM 990 BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVES SALARY INCREASES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT 2270 WALNUT AVENUE, MAY CITY, IOWA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WATER PURCHASES -99,780 WATER PURCHASES 99,780
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERSHIP FEES 4,600
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt026209701
IRS990/TotalAssetsEOYAmt026499913
IRS990/TotalAssetsGrp/BOYAmt026209701
IRS990/TotalAssetsGrp/EOYAmt026499913
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03219815
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012237953
IRS990/TotalLiabilitiesEOYAmt011644119
IRS990/TotalLiabilitiesGrp/BOYAmt012237953
IRS990/TotalLiabilitiesGrp/EOYAmt011644119
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013971748
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014855794
IRS990/TotalOtherCompensationAmt010870
IRS990/TotalProgramServiceRevenueAmt03743496
IRS990/TotalReportableCompFromOrgAmt097443
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04099261
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04099261
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026209701
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026499913
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102270 WALNUT AVENUE
IRS990/USAddress/City0MAY CITY
IRS990/USAddress/State0IA
IRS990/USAddress/ZIPCode051354
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN BOERHAVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07127356795
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10OSCEOLA COUNTY RURAL WATER SYSTEM
ReturnHeader/Filer/BusinessNameControlTxt0OSCE
ReturnHeader/Filer/EIN0421068607
ReturnHeader/Filer/PhoneNum07127356795
ReturnHeader/Filer/USAddress/AddressLine102270 WALNUT AVENUE
ReturnHeader/Filer/USAddress/City0MAY CITY
ReturnHeader/Filer/USAddress/State0IA
ReturnHeader/Filer/USAddress/ZIPCode051354
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BURKHARDT & DAWSON CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10793 NORTH SECOND STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CHEROKEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode051012
ReturnHeader/PreparerPersonGrp/PhoneNum07122255755
ReturnHeader/PreparerPersonGrp/PreparationDt02014-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA M DAWSON CPA
ReturnHeader/ReturnTs02014-03-18T09:10:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,499,913
Liabilities
$11,644,119
Net assets
$14,855,794
Revenue
$4,099,261
Expenses
$3,219,815
Net income
$879,446
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$49.7$23.0$26.7$6.65$4.95$1.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.2$20.3$24.9$5.99$4.89$1.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.7$15.9$23.8$5.92$4.93$0.99
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.6$14.8$22.8$5.54$4.64$0.90
2019Summary only. Only limited summary data is available for this year.$37.9$16.0$21.9$5.08$4.28$0.80
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.6$17.5$21.1$5.37$4.13$1.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.6$13.8$19.9$5.00$3.74$1.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.4$11.8$18.6$4.91$3.50$1.40
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.4$13.2$17.2$4.85$3.53$1.32
2014Detailed filing. Detailed filing data is available for this year.$26.9$11.0$15.9$4.32$3.32$0.99
2013Detailed filing. Detailed filing data is available for this year.$26.5$11.6$14.9$4.10$3.22$0.88
2012Summary only. Only limited summary data is available for this year.$26.2$12.2$14.0$3.80$3.19$0.61
2011Summary only. Only limited summary data is available for this year.$27.2$13.9$13.3$3.60$2.86$0.74