Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
990 • Fiscal year 2019 • EIN 46-0332131
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.4% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Down$12,855,907
Down $525,689 (-3.9%) from 2018
Net Assets
Down$4,788,232
Down $220,166 (-4.4%) from 2018
Liabilities
Down$8,067,675
Down $305,523 (-3.6%) from 2018
Revenue
Up$2,134,200
Up $39,584 (+1.9%) from 2018
Expenses
Up$2,354,366
Up $7,288 (+0.3%) from 2018
Net Income
Up-$220,166
Up $32,296 (+13%) from 2018
To provide safe affordable water to rural areas
To provide safe, affordable water to rural areas
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $12,369,971 | $11,646,901 | ▼ $723,070 |
| Cash and Non-Interest-Bearing Accounts | $299,326 | $249,238 | ▼ $50,088 |
| Accounts Receivable | $162,268 | $161,647 | ▼ $621 |
| Inventories for Sale or Use | $102,221 | $88,863 | ▼ $13,358 |
| Other Notes and Loans Receivable, Net | $67,078 | $63,528 | ▼ $3,550 |
| Savings and Temporary Cash Investments | $54,035 | $57,556 | ▲ $3,521 |
| Prepaid Expenses and Deferred Charges | $7,607 | $8,253 | ▲ $646 |
| Total Assets | $13,381,596 | $12,855,907 | ▼ $525,689 |
| Other Assets Total | $319,090 | $579,921 | ▲ $260,831 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $8,244,178 | $7,934,738 | ▼ $309,440 |
| Accounts Payable and Accrued Expenses | $115,163 | $119,430 | ▲ $4,267 |
| Other Liabilities | $13,857 | $13,507 | ▼ $350 |
| Total Liabilities | $8,373,198 | $8,067,675 | ▼ $305,523 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,008,398 | $4,788,232 | ▼ $220,166 |
| Total Net Assets Fund Balance | $5,008,398 | $4,788,232 | ▼ $220,166 |
| Total Liabilities and Net Assets / Fund Balance | $13,381,596 | $12,855,907 | ▼ $525,689 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $11,151,654 | $13,711,541 | $24,863,195 |
| Leasehold Improvements | $347,479 | $607,809 | $955,288 |
| Equipment | $94,782 | $508,684 | $603,465 |
| Land | $52,984 | - | $52,984 |
| Other Land Buildings | $2 | $27,294 | $27,296 |
| Name | Title | Other | Total |
|---|---|---|---|
| Glen Gilbertson | Director | $9,265 | $9,265 |
| Patricia Manning | Secretary/treasurer | $4,120 | $4,120 |
| David Reiff | Director | $3,245 | $3,245 |
| Randy Huot | Vice President | $3,060 | $3,060 |
| Robert Wood | President | $2,825 | $2,825 |
| Randy Ronning | Director | $1,984 | $1,984 |
| Russ Lilly | Director | $1,820 | $1,820 |
| Tim Irwin | Director | $945 | $945 |
| Nick Mckee | Director | $897 | $897 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,977,404 |
| Salaries, Compensation, and Employee Benefits | $376,962 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $822,101 | - | - | $822,101 |
| Interest | $285,099 | - | - | $285,099 |
| Pension Plan Contributions | $187,221 | - | - | $187,221 |
| Other Salaries and Wages | $160,594 | - | - | $160,594 |
| Fees for Services Other | $50,526 | - | - | $50,526 |
| Travel | $44,178 | - | - | $44,178 |
| Office Expenses | $42,871 | - | - | $42,871 |
| All Other Expenses | $32,525 | - | - | $32,525 |
| Insurance | $31,201 | - | - | $31,201 |
| Current Officers, Directors, Trustees, and Key Employees | $29,147 | - | - | $29,147 |
| Fees for Services Accounting | $9,053 | - | - | $9,053 |
| Other Expenses | $8,610 | - | - | $8,610 |
| Fees for Services Legal | $3,650 | - | - | $3,650 |
| Total Functional Expenses | $2,354,366 | $0 | $0 | $2,354,366 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,354,366 |
| Total Expenses per Audited Statements | $2,354,366 |
| Total Expenses per Form 990 | $2,354,366 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Membership Advances | $6,496 |
| Federal income taxes | $5,650 |
| Customer Deposits | $1,361 |
| Customer Prepayments | - |
| Reserve Deposit Payable | - |
“Governing body determines a fair rate of pay increase for management”
“Governing body monitors and enforces the conflict of interest policy by examining potential conflicts of interest on an ongoing basis”
“Governing body reviews the tax return at the annual meeting prior to submission”
“Documentation of conflicts of interest, financial statements, and all other public information is available upon 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 | 115163 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 119430 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 162268 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 161647 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE SAFE, AFFORDABLE WATER TO RURAL AREAS |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 32525 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 32525 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CLAY RURAL WATER SYSTEM INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6052672088 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 30376 SD HWY 19 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WAKONDA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57073 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 299326 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 249238 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 29147 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 29147 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 13000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9687 |
| IRS990/CYOtherExpensesAmt | 0 | 1977404 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2111513 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -220166 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 376962 |
| IRS990/CYTotalExpensesAmt | 0 | 2354366 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2134200 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 822101 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 822101 |
| IRS990/Desc | 0 | PUMP, TREAT AND DELIVER CLEAN WATER TO RURAL CUTOMERS AT AN AFFORDABLE COST AND MAINTAIN THE DISTRIBUTION LINES IN GOOD REPAIR. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2354366 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 9053 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9053 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3650 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3650 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 50526 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 50526 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8886TFiledInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GLEN GILBERTSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PATRICIA MANNING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID REIFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RANDY HUOT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBERT WOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RANDY RONNING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RUSS LILLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TIM IRWIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | NICK MCKEE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 9265 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 4120 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 3245 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 3060 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 2825 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 1984 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 1820 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 945 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 897 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1975 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 13000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2134200 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 31201 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31201 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 285099 |
| IRS990/InterestGrp/TotalAmt | 0 | 285099 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 102221 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 88863 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 9687 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9687 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 14855328 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 12369971 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 11646901 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 26502228 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 2025193 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE SAFE AFFORDABLE WATER TO RURAL AREAS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 8244178 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 7934738 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5008398 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4788232 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5008398 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4788232 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 42871 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 42871 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 319090 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 579921 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CHEMICALS |
| IRS990/OtherExpensesGrp/Desc | 1 | WATER TREATMENT, TRANSMISSION |
| IRS990/OtherExpensesGrp/Desc | 2 | MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | SOURCE OF SUPPLY |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 187885 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 411770 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 47935 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8610 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 187885 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 411770 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 47935 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8610 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13857 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 13507 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 160594 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 160594 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 109007 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 67078 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 63528 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 187221 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 187221 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7607 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8253 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT WOOD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LINE INSTALLATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | RECONNECT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MEMBERSHIP FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1924552 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 83816 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1025 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2800 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1924552 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 83816 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1025 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2800 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 14252 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1998280 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2080364 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -252462 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 348798 |
| IRS990/PYTotalExpensesAmt | 0 | 2347078 |
| IRS990/PYTotalRevenueAmt | 0 | 2094616 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -220166 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 54035 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 57556 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 11151654 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 13711541 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 24863195 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 94782 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 508684 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 603465 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2354366 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 52984 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 52984 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 347479 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 607809 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 955288 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 27294 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 27296 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5650 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1361 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 6496 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | MEMBERSHIP ADVANCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | CUSTOMER PREPAYMENTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | RESERVE DEPOSIT PAYABLE |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2134200 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 11646901 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2354366 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 13507 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2134200 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2134200 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2354366 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GOVERNING BODY DETERMINES A FAIR RATE OF PAY INCREASE FOR MANAGEMENT |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GOVERNING BODY MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY BY EXAMINING POTENTIAL CONFLICTS OF INTEREST ON AN ONGOING BASIS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GOVERNING BODY REVIEWS THE TAX RETURN AT THE ANNUAL MEETING PRIOR TO SUBMISSION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTATION OF CONFLICTS OF INTEREST, FINANCIAL STATEMENTS, AND ALL OTHER PUBLIC INFORMATION IS AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part I, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 13381596 |
| IRS990/TotalAssetsEOYAmt | 0 | 12855907 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 13381596 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 12855907 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 13000 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2354366 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2354366 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 8373198 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 8067675 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 8373198 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 8067675 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5008398 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4788232 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 99320 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 99320 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2354366 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2111513 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 9687 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2111513 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2134200 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 13381596 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 12855907 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 28161 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 44178 |
| IRS990/TravelGrp/TotalAmt | 0 | 44178 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 46296 313 TH ST |
| IRS990/USAddress/CityNm | 0 | VERMILLION |
| IRS990/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/USAddress/ZIPCd | 0 | 57069 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | www.clayruralwater.com |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE MUILENBURG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SYSTEM MANAGER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-03-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CLAY RURAL WATER SYSTEM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CLAY |
| ReturnHeader/Filer/EIN | 0 | 460332131 |
| ReturnHeader/Filer/PhoneNum | 0 | 6052672088 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 30376 SD HWY 19 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WAKONDA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57073 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 9AFFE0CE5A46DD351DFC81C2920713275E50116D |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 7B45444FBE31A5E3CEF708108AD77E6C92AD4662 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 216.16.63.214 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-03-25 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 21:39:43 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | QUAM BERGLIN & POST PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 426 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ELK POINT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57025 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053563374 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.