Civic Intelligence

Clay Rural Water System Inc

EIN 46-0332131 • 501(c)12 • Wakonda, SD

View Organization Page

Profile

To provide safe affordable water to rural areas

30376 SD Hwy 19Wakonda, SD 57073

www.clayruralwater.com

Siviq Scores

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

Liabilities / Assets

77th percentile

0.51x

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

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

3.44x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$148,819

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

$10M-$25M nonprofits • Source year 2024

Asset Growth

43rd percentile

2.0%

Faster asset growth than 43% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-56%

Faster revenue growth than 2% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$24,612,104

Up $489,947 (+2.0%) from 2023

Liabilities

Down

$12,522,617

Down $105,990 (-0.8%) from 2023

Net Assets

Up

$12,089,487

Up $595,937 (+5.2%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin66th percentile

Revenue

Down

$3,636,599

Down $4,567,445 (-56%) from 2023

Expenses

Up

$3,040,662

Up $234,411 (+8.4%) from 2023

Net Income

Down

$595,937

Down $4,801,856 (-89%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$30M$20M$10M$0Assets 2010: $14,274,805Liabilities 2010: $7,505,923Net Assets 2010: $6,768,8822010Assets 2011: $16,026,717Liabilities 2011: $9,178,991Net Assets 2011: $6,847,7262011Assets 2012: $16,149,293Liabilities 2012: $9,405,858Net Assets 2012: $6,743,4352012Assets 2013: $15,940,428Liabilities 2013: $9,452,600Net Assets 2013: $6,487,8282013Assets 2014: $15,582,341Liabilities 2014: $9,454,962Net Assets 2014: $6,127,3792014Assets 2015: $15,021,755Liabilities 2015: $9,231,516Net Assets 2015: $5,790,2392015Assets 2016: $14,480,921Liabilities 2016: $8,958,197Net Assets 2016: $5,522,7242016Assets 2017: $13,941,368Liabilities 2017: $8,693,508Net Assets 2017: $5,247,8602017Assets 2018: $13,381,596Liabilities 2018: $8,373,198Net Assets 2018: $5,008,3982018Assets 2019: $12,855,907Liabilities 2019: $8,067,675Net Assets 2019: $4,788,2322019Assets 2020: $13,681,904Liabilities 2020: $8,296,912Net Assets 2020: $5,384,9922020Assets 2021: $15,375,452Liabilities 2021: $9,541,212Net Assets 2021: $5,834,2402021Assets 2022: $16,335,925Liabilities 2022: $10,274,887Net Assets 2022: $6,061,0382022Assets 2023: $24,122,157Liabilities 2023: $12,628,607Net Assets 2023: $11,493,5502023Assets 2024: $24,612,104Liabilities 2024: $12,522,617Net Assets 2024: $12,089,4872024

Highlighted filing

2024

Assets$24,612,104
Liabilities$12,522,617
Net Assets$12,089,487
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,888,1572010Expenses 2011: $1,997,1532011Expenses 2012: $2,235,1202012Revenue 2013: $1,931,260Expenses 2013: $2,186,867Net Income 2013: -$255,6072013Revenue 2014: $1,932,340Expenses 2014: $2,292,789Net Income 2014: -$360,4492014Revenue 2015: $1,990,607Expenses 2015: $2,311,292Net Income 2015: -$320,6852015Revenue 2016: $2,036,986Expenses 2016: $2,318,005Net Income 2016: -$281,0192016Revenue 2017: $2,142,796Expenses 2017: $2,417,660Net Income 2017: -$274,8642017Revenue 2018: $2,094,616Expenses 2018: $2,347,078Net Income 2018: -$252,4622018Revenue 2019: $2,134,200Expenses 2019: $2,354,366Net Income 2019: -$220,1662019Revenue 2020: $2,922,714Expenses 2020: $2,349,021Net Income 2020: $573,6932020Revenue 2021: $2,963,628Expenses 2021: $2,501,636Net Income 2021: $461,9922021Revenue 2022: $2,917,224Expenses 2022: $2,690,426Net Income 2022: $226,7982022Revenue 2023: $8,204,044Expenses 2023: $2,806,251Net Income 2023: $5,397,7932023Revenue 2024: $3,636,599Expenses 2024: $3,040,662Net Income 2024: $595,9372024

Highlighted filing

2024

Revenue$3,636,599
Expenses$3,040,662
Net Income$595,937
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$24,612,104
Liabilities
$12,522,617
Net assets
$12,089,487
Revenue
$3,636,599
Expenses
$3,040,662
Net income
$595,937
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.6$12.5$12.1$3.64$3.04$0.60
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$12.6$11.5$8.20$2.81$5.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.3$10.3$6.06$2.92$2.69$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.4$9.54$5.83$2.96$2.50$0.46
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$8.30$5.38$2.92$2.35$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$8.07$4.79$2.13$2.35$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.4$8.37$5.01$2.09$2.35$0.25
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$8.69$5.25$2.14$2.42$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$8.96$5.52$2.04$2.32$0.28
2015Detailed filing. Detailed filing data is available for this year.$15.0$9.23$5.79$1.99$2.31$0.32
2014Detailed filing. Detailed filing data is available for this year.$15.6$9.45$6.13$1.93$2.29$0.36
2013Detailed filing. Detailed filing data is available for this year.$15.9$9.45$6.49$1.93$2.19$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.1$9.41$6.74$2.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.0$9.18$6.85$2.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.3$7.51$6.77$1.89
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
$3,636,599
Mission and Program Overview

Mission

To provide safe affordable water to rural areas

The mission of the Clay Rural Water System is to provide high quality water service to the consumers of the corporation at the lowest possible cost consistent with sound business practice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,524,392$22,031,000▲ $506,608
Savings and Temporary Cash Investments$1,653,406$1,489,050▼ $164,356
Cash and Non-Interest-Bearing Accounts$331,702$487,304▲ $155,602
Inventories for Sale or Use$220,974$218,466▼ $2,508
Accounts Receivable$208,871$205,202▼ $3,669
Other Notes and Loans Receivable, Net$46,459$41,287▼ $5,172
Prepaid Expenses and Deferred Charges$20,680$20,608▼ $72
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$24,122,157$24,612,104▲ $489,947
Other Assets Total$115,673$119,187▲ $3,514
Liabilities
Unsecured Notes Loans Payable$10,045,263$11,520,890▲ $1,475,627
Accounts Payable and Accrued Expenses$2,233,492$634,771▼ $1,598,721
Other Liabilities$349,852$366,956▲ $17,104
Total Liabilities$12,628,607$12,522,617▼ $105,990
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,493,550$12,089,487▲ $595,937
Total Net Assets Fund Balance$11,493,550$12,089,487▲ $595,937
Total Liabilities and Net Assets / Fund Balance$24,122,157$24,612,104▲ $489,947

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,629,909$12,039,905$30,669,814
Buildings$2,804,844$6,210,626$9,015,470
Other Land Buildings$496,146-$496,146
Land$97,278-$97,278
Leasehold Improvements$2,823$33,401$36,224
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve MuilenburgGeneral ManagerFT$145,063$3,756$148,819
Mark BottolfsonDirector-$4,000-$4,000
Randy HuotPresident-$2,890-$2,890
Patricia ManningSec/Treasurer-$2,565-$2,565
Jerry BuumDirector-$2,240-$2,240
Ken KesslerDirector-$2,240-$2,240
Randy RonningDirector-$2,080-$2,080
Tim IrwinDirector-$2,080-$2,080
Cody MerriganVice President-$1,760-$1,760
Josh WendlingDirector-$1,120-$1,120
Revenue and Support

Revenue Composition

Contributions and Grants
$467,266
Program Service Revenue
$3,037,662
Investment Income
$131,671
Other Revenue
$0
Change in Net Assets
$595,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,636,599
Total Revenue per Audited Statements
$3,636,599
Total Revenue per Form 990
$3,636,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,162,651
Salaries, Compensation, and Employee Benefits$878,011
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$892,698
Other Salaries and Wages---$528,665
Interest---$306,846
Current Officers, Directors, Trustees, and Key Employees---$166,038
Other Employee Benefits---$102,246
Office Expenses---$70,170
Travel---$66,713
Insurance---$57,370
Payroll Taxes---$51,132
Information Technology---$43,404
Pension Plan Contributions---$29,930
All Other Expenses---$27,691
Fees for Services Accounting---$21,280
Other Expenses---$17,512
Advertising---$9,095
Fees for Services Legal---$2,995
Total Functional Expenses$0$0$0$3,040,662

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,040,662
Total Expenses per Audited Statements$3,040,662
Total Expenses per Form 990$3,040,662
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retainage Payable$347,160
Customer Deposits$13,300
Reserve Deposit P ayable$6,496
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Membership in the corporation is limited to system users and is further defined in the organization's by-laws.”

Form 990, Part VI, Section A, Line 7A

“Members of the Organization elect directors.”

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

“The financial statements and tax returns are submitted to the Board of Directors for review and approval, which may or may not occur prior to the filing of the completed tax returns.”

Form 990, Part VI, Section B, Line 12C

“The organization monitors and enforces any conflicts that may arise.”

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

“The board reviews the general manager's performance and sets compensation. They monitor amounts paid to similar positions within the industry.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Clay Rural Water System Inc
EIN
46-0332131
Phone
6052672088
Address
30376 SD Hwy 19, Wakonda, SD 57073

Signing Officer

Name
Steve Muilenburg
Title
System Manager
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
12

Preparer

Firm
Kinner & Company Ltd
Address
404 3rd Ave PO Box 690, Brookings, SD 57006
Preparer
Nathan Kinner
Phone
6056922515
Raw XML AppendixShowing 400 of 418 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum06052672088
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IRS990/BooksInCareOfDetail/USAddress/CityNm0Wakonda
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd057073
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IRS990/CollectionsOfArtInd0false
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IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0467266
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0131671
IRS990/CYOtherExpensesAmt02162651
IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0595937
IRS990/CYSalariesCompEmpBnftPaidAmt0878011
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0892698
IRS990/Desc0PUMP, TREAT AND DELIVER CLEAN WATER TO RURAL CUSTOMERS AT AN AFFORDABLE COST AND MAINTAIN THE DISTRIBUTION LINES IN GOOD REPAIR.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
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IRS990/FederalGrantAuditRequiredInd0true
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IRS990/Form990PartVIISectionAGrp/PersonNm0Steve Muilenburg
IRS990/Form990PartVIISectionAGrp/PersonNm1Mark Bottolfson
IRS990/Form990PartVIISectionAGrp/PersonNm2Randy Huot
IRS990/Form990PartVIISectionAGrp/PersonNm3Patricia Manning
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Sec/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/FormationYr01975
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt03636599
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IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt043404
IRS990/InsuranceGrp/TotalAmt057370
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt0306846
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0220974
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0218466
IRS990/InvestmentIncomeGrp/ExclusionAmt0110765
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0110765
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt038
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018283932
IRS990/LandBldgEquipBasisNetGrp/BOYAmt021524392
IRS990/LandBldgEquipBasisNetGrp/EOYAmt022031000
IRS990/LandBldgEquipCostOrOtherBssAmt040314932
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt02927549
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of the Clay Rural Water System is to provide high quality water service to the consumers of the corporation at the lowest possible cost consistent with sound business practice.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt011493550
IRS990/NetAssetsOrFundBalancesEOYAmt012089487
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt020906
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt020906
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt012089487
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt070170
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0115673
IRS990/OtherAssetsTotalGrp/EOYAmt0119187
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0102246
IRS990/OtherExpensesGrp/Desc0Chemicals and Water
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Maintenance Expenses
IRS990/OtherExpensesGrp/Desc3Dues/Subscriptions
IRS990/OtherExpensesGrp/TotalAmt0422445
IRS990/OtherExpensesGrp/TotalAmt1118203
IRS990/OtherExpensesGrp/TotalAmt2106229
IRS990/OtherExpensesGrp/TotalAmt317512
IRS990/OtherLiabilitiesGrp/BOYAmt0349852
IRS990/OtherLiabilitiesGrp/EOYAmt0366956
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0528665
IRS990/OtherSourcesGrossIncomeAmt0110113
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt041287
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt051132
IRS990/PensionPlanContributionsGrp/TotalAmt029930
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020680
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020608
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/Desc0Hookup Fees
IRS990/ProgramServiceRevenueGrp/Desc1Line Installation
IRS990/ProgramServiceRevenueGrp/Desc2Miscellaneous
IRS990/ProgramServiceRevenueGrp/Desc3Water Sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt058900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122320
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2110113
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32846329
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt058900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2110113
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32846329
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05017132
IRS990/PYInvestmentIncomeAmt0143803
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02030542
IRS990/PYProgramServiceRevenueAmt03043109
IRS990/PYRevenuesLessExpensesAmt05397793
IRS990/PYSalariesCompEmpBnftPaidAmt0775709
IRS990/PYTotalExpensesAmt02806251
IRS990/PYTotalRevenueAmt08204044
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0595937
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01653406
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01489050
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02804844
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06210626
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt09015470
IRS990ScheduleD/EquipmentGrp/BookValueAmt018629909
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012039905
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030669814
IRS990ScheduleD/ExpensesSubtotalAmt03040662
IRS990ScheduleD/LandGrp/BookValueAmt097278
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt097278
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02823
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033401
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt036224
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0496146
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0496146
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16496
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2347160
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Customer Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Reserve Deposit P ayable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Retainage Payable
IRS990ScheduleD/RevenueSubtotalAmt03636599
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022031000
IRS990ScheduleD/TotalExpensesPerForm990Amt03040662
IRS990ScheduleD/TotalLiabilityAmt0366956
IRS990ScheduleD/TotalRevenuePerForm990Amt03636599
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03636599
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03040662
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership in the corporation is limited to system users and is further defined in the organization's by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the Organization elect directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The financial statements and tax returns are submitted to the Board of Directors for review and approval, which may or may not occur prior to the filing of the completed tax returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization monitors and enforces any conflicts that may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board reviews the general manager's performance and sets compensation. They monitor amounts paid to similar positions within the industry.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024122157
IRS990/TotalAssetsEOYAmt024612104
IRS990/TotalAssetsGrp/BOYAmt024122157
IRS990/TotalAssetsGrp/EOYAmt024612104
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0467266
IRS990/TotalEmployeeCnt012
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012628607
IRS990/TotalLiabilitiesEOYAmt012522617
IRS990/TotalLiabilitiesGrp/BOYAmt012628607
IRS990/TotalLiabilitiesGrp/EOYAmt012522617
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011493550
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012089487
IRS990/TotalOtherCompensationAmt03756
IRS990/TotalProgramServiceRevenueAmt03037662
IRS990/TotalReportableCompFromOrgAmt0166038
IRS990/TotalRevenueGrp/ExclusionAmt0110765
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03058568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03636599
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024122157
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024612104
IRS990/TravelGrp/TotalAmt066713
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt010045263
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt011520890
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030376 SD Hwy 19
IRS990/USAddress/CityNm0Wakonda
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057073
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.clayruralwater.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steve Muilenburg
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0System Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Clay Rural Water System Inc
ReturnHeader/Filer/BusinessNameControlTxt0CLAY
ReturnHeader/Filer/EIN0460332131
ReturnHeader/Filer/PhoneNum06052672088

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