Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
EIN 46-0314277 • 501(c)12 • Sioux Falls, SD
Profile
To deliver rural water at an affordable cost
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 2.9% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Assets
Up$15,867,904
Up $2,826,694 (+22%) from 2023
Liabilities
Up$5,204,169
Up $548,823 (+12%) from 2023
Net Assets
Up$10,663,735
Up $2,277,871 (+27%) from 2023
Revenue
Up$4,344,530
Up $1,766,409 (+69%) from 2023
Expenses
Up$2,066,659
Up $61,901 (+3.1%) from 2023
Net Income
Up$2,277,871
Up $1,704,508 (+297%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To deliver rural water at an affordable cost
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $7,051,682 | $9,227,326 | ▲ $2,175,644 |
| Savings and Temporary Cash Investments | $2,674,805 | $3,116,971 | ▲ $442,166 |
| Inventories for Sale or Use | $187,390 | $273,384 | ▲ $85,994 |
| Accounts Receivable | $171,675 | $154,586 | ▼ $17,089 |
| Prepaid Expenses and Deferred Charges | $10,719 | $11,698 | ▲ $979 |
| Total Assets | $13,041,210 | $15,867,904 | ▲ $2,826,694 |
| Other Assets Total | $2,944,939 | $3,083,939 | ▲ $139,000 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $4,148,496 | $4,704,126 | ▲ $555,630 |
| Other Liabilities | $470,583 | $474,787 | ▲ $4,204 |
| Accounts Payable and Accrued Expenses | $36,267 | $25,256 | ▼ $11,011 |
| Total Liabilities | $4,655,346 | $5,204,169 | ▲ $548,823 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $8,129,638 | $10,186,195 | ▲ $2,056,557 |
| Net Assets With Donor Restrictions | $256,226 | $477,540 | ▲ $221,314 |
| Total Net Assets Fund Balance | $8,385,864 | $10,663,735 | ▲ $2,277,871 |
| Total Liabilities and Net Assets / Fund Balance | $13,041,210 | $15,867,904 | ▲ $2,826,694 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $8,292,761 | $7,222,273 | $15,515,034 |
| Buildings | $875,491 | $337,753 | $1,213,244 |
| Land | $59,074 | - | $59,074 |
| Other Assets Org | $3,083,939 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Robin Dykstra | Manager | FT | $127,298 | $127,298 |
| Joe Burns | President | - | $6,125 | $6,125 |
| Larry Healy | Vice Preside | - | $3,920 | $3,920 |
| Dan Fink | Director | - | $3,675 | $3,675 |
| Trent Lubbers | Director | - | $3,675 | $3,675 |
| Chris Hofer | Director | - | $3,185 | $3,185 |
| Otto Hagendorn | Sec/treas | - | $3,185 | $3,185 |
| Mike Perkinson | Director | - | $2,940 | $2,940 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,429,723 |
| Salaries, Compensation, and Employee Benefits | $636,936 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $390,759 | $112,912 | - | $503,671 |
| Depreciation Depletion | $376,164 | - | - | $376,164 |
| Interest | $153,146 | - | - | $153,146 |
| Office Expenses | $30,338 | $56,847 | - | $87,185 |
| Pension Plan Contributions | $35,738 | $29,175 | - | $64,913 |
| Fees for Services Other | $58,009 | - | - | $58,009 |
| Other Expenses | $42,086 | $27,946 | - | $42,086 |
| Payroll Taxes | $22,929 | $18,718 | - | $41,647 |
| All Other Expenses | $35,652 | - | - | $35,652 |
| Insurance | $27,191 | $6,378 | - | $33,569 |
| Current Officers, Directors, Trustees, and Key Employees | $26,705 | - | - | $26,705 |
| Total Functional Expenses | $1,814,683 | $251,976 | $0 | $2,066,659 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,066,659 |
| Total Expenses per Audited Statements | $2,066,659 |
| Total Expenses per Form 990 | $2,066,659 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Membership Deposits | $474,787 |
“The organization has members”
“The members of the organization have the power to elect members of the governing body”
“Decisions of the organization are subject to approval by members not included in the governing body”
“Form 990 part vi section b line 11b - the general manager and office manager review the form 990 for accuracy and then provide the board members and members of the organization a complete copy of the form 990 before filing with the internal revenue service.”
“The organization requires annual review and updating of the conflict of interest policy.”
“All organization records are on file in sioux falls, sd, and are available for review at the members' request.”
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 | 36267 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25256 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 171675 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 154586 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO DELIVER RURAL WATER AT AN AFFORDABLE COST |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 35652 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 35652 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ROBIN DYKSTRA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6057672966 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 27066 HENRY PLACE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SIOUX FALLS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57108 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 26705 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 26705 |
| 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 | 1548152 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 180353 |
| IRS990/CYOtherExpensesAmt | 0 | 1429723 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2616025 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2277871 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 636936 |
| IRS990/CYTotalExpensesAmt | 0 | 2066659 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4344530 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 376164 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 376164 |
| IRS990/Desc | 0 | TO DELIVER RURAL WATER AT AN AFFORDABLE COST |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 256226 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 477540 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 1814683 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 58009 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 58009 |
| 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 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/PersonNm | 0 | JOE BURNS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LARRY HEALY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | OTTO HAGENDORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MIKE PERKINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRIS HOFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAN FINK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TRENT LUBBERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBIN DYKSTRA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 6125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 3920 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 3185 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 2940 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 3185 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 3675 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 3675 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 127298 |
| 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SEC/TREAS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 79792 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 1548152 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 275000 |
| IRS990/GrossReceiptsAmt | 0 | 4539738 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6378 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 27191 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 33569 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 153146 |
| IRS990/InterestGrp/TotalAmt | 0 | 153146 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 187390 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 273384 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 100561 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 100561 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7560026 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 7051682 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9227326 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 16787352 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 195208 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 2605697 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO DELIVER RURAL WATER AT AN AFFORDABLE COST |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 4148496 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 4704126 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8385864 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 10663735 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 79792 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 79792 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 8129638 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 10186195 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 56847 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 30338 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 87185 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2944939 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3083939 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURCHASED WATER |
| IRS990/OtherExpensesGrp/Desc | 1 | PURCHASED POWER AND MAINT |
| IRS990/OtherExpensesGrp/Desc | 2 | MISC |
| IRS990/OtherExpensesGrp/Desc | 3 | CROP LOSS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 27946 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 530811 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 63670 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21485 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 42086 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 530811 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 63670 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 49431 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 42086 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 470583 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 474787 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 112912 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 390759 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 503671 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 190681 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 18718 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 22929 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 41647 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 29175 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 35738 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 64913 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10719 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 11698 |
| IRS990/PrincipalOfficerNm | 0 | JOE BURNS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CUSTOMER CHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CAPACITY FEE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | LEASE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | HOOKUP LINE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2034030 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 244278 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 113448 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 90120 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 79778 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2034030 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 244278 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 113448 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 90120 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 79778 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 7984 |
| IRS990/PYOtherExpensesAmt | 0 | 1444732 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2570137 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 573363 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 560026 |
| IRS990/PYTotalExpensesAmt | 0 | 2004758 |
| IRS990/PYTotalRevenueAmt | 0 | 2578121 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2277871 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2616025 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2674805 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3116971 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 875491 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 337753 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1213244 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8292761 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 7222273 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 15515034 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2066659 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 59074 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 59074 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 3083939 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | INTANGIBLE WATER RIGHTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 474787 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | MEMBERSHIP DEPOSITS |
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| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9227326 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 3083939 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2066659 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 474787 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4344530 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2066659 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS OF THE ORGANIZATION HAVE THE POWER TO ELECT MEMBERS OF THE GOVERNING BODY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY MEMBERS NOT INCLUDED IN THE GOVERNING BODY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 PART VI SECTION B LINE 11B - THE GENERAL MANAGER AND OFFICE MANAGER REVIEW THE FORM 990 FOR ACCURACY AND THEN PROVIDE THE BOARD MEMBERS AND MEMBERS OF THE ORGANIZATION A COMPLETE COPY OF THE FORM 990 BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION REQUIRES ANNUAL REVIEW AND UPDATING OF THE CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL ORGANIZATION RECORDS ARE ON FILE IN SIOUX FALLS, SD, AND ARE AVAILABLE FOR REVIEW AT THE MEMBERS' REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2066659 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 5204169 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4655346 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5204169 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 10663735 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 2616025 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 15867904 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 3300 S LISA DR |
| IRS990/USAddress/CityNm | 0 | SIOUX FALLS |
| IRS990/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/USAddress/ZIPCd | 0 | 57110 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LINCOLNCORURALWATER.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOE BURNS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6057672966 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LINCOLN CNTY RURAL WATER SYSTEM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LINC |
| ReturnHeader/Filer/EIN | 0 | 460314277 |
| ReturnHeader/Filer/PhoneNum | 0 | 6057672966 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 27066 HENRY PL |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SIOUX FALLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 571088147 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460387944 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KMWF & ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6009 S SHARON AVE STE 101 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SIOUX FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57108 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053367213 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARY PAT MULLEN |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T17:56:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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