Civic Intelligence

Web Water Development Association Inc

990 • Fiscal year 2020 • EIN 46-0352027

Oct 01, 2019 to Sep 30, 2020 • Filed on Jan 30, 2021

Organization ProfileWWW.WEBWATER.ORG

View Organization Page

PO Box 51Aberdeen, SD 57402-0051

(605) 229-4749

Siviq Scores

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

Liabilities / Assets

9th percentile

0.29x

Higher debt load relative to assets than 9% of similar nonprofits.

2020 filings • 501(c)12 • $100M-$250M nonprofits • Source year 2020

Liabilities / Revenue

96th percentile

2.86x

Higher debt load relative to revenue than 96% of similar nonprofits.

2020 filings • 501(c)12 • $100M-$250M nonprofits • Source year 2020

Net Margin

99th percentile

26%

Higher net margin than 99% of similar nonprofits.

2020 filings • 501(c)12 • $100M-$250M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

45th percentile

3.9%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)12 • $100M-$250M nonprofits • Annualized from 2019 to 2020

Revenue Growth

91st percentile

7.5%

Faster revenue growth than 91% of similar nonprofits.

2020 filings • 501(c)12 • $100M-$250M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$132,628,582

Up $4,940,724 (+3.9%) from 2019

Net Assets

Up

$94,629,638

Up $1,192,012 (+1.3%) from 2019

Liabilities

Up

$37,998,944

Up $3,748,712 (+11%) from 2019

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin99th percentile

Revenue

Up

$13,302,998

Up $930,997 (+7.5%) from 2019

Expenses

Up

$9,803,797

Up $253,180 (+2.7%) from 2019

Net Income

Up

$3,499,201

Up $677,817 (+24%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$300M$200M$100M$0Assets 2010: $130,610,708Liabilities 2010: $34,418,112Net Assets 2010: $96,192,5962010Assets 2011: $128,143,481Liabilities 2011: $33,613,940Net Assets 2011: $94,529,5412011Assets 2012: $126,647,289Liabilities 2012: $32,845,618Net Assets 2012: $93,801,6712012Assets 2013: $125,628,706Liabilities 2013: $32,438,127Net Assets 2013: $93,190,5792013Assets 2014: $123,808,617Liabilities 2014: $31,365,091Net Assets 2014: $92,443,5262014Assets 2015: $124,125,979Liabilities 2015: $31,905,596Net Assets 2015: $92,220,3832015Assets 2016: $122,201,461Liabilities 2016: $29,907,188Net Assets 2016: $92,294,2732016Assets 2017: $119,626,869Liabilities 2017: $28,307,249Net Assets 2017: $91,319,6202017Assets 2018: $127,766,339Liabilities 2018: $35,497,145Net Assets 2018: $92,269,1942018Assets 2019: $127,687,858Liabilities 2019: $34,250,232Net Assets 2019: $93,437,6262019Assets 2020: $132,628,582Liabilities 2020: $37,998,944Net Assets 2020: $94,629,6382020Assets 2021: $134,040,834Liabilities 2021: $36,846,613Net Assets 2021: $97,194,2212021Assets 2022: $132,007,262Liabilities 2022: $33,179,613Net Assets 2022: $98,827,6492022Assets 2023: $150,036,629Liabilities 2023: $45,358,020Net Assets 2023: $104,678,6092023Assets 2024: $205,076,218Liabilities 2024: $77,455,142Net Assets 2024: $127,621,0762024Assets 2025: $239,437,239Liabilities 2025: $94,510,394Net Assets 2025: $144,926,8452025

Highlighted filing

2020

Assets$132,628,582
Liabilities$37,998,944
Net Assets$94,629,638
Open 2020 Filing

Operations Trend

Revenue Growth91st percentile

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

$30M$20M$10M$0Expenses 2010: $7,880,9632010Expenses 2011: $8,077,5502011Expenses 2012: $8,114,6252012Expenses 2013: $8,370,3112013Revenue 2014: $9,559,215Expenses 2014: $8,244,978Net Income 2014: $1,314,2372014Revenue 2015: $10,251,711Expenses 2015: $8,567,365Net Income 2015: $1,684,3462015Revenue 2016: $10,617,794Expenses 2016: $8,648,332Net Income 2016: $1,969,4622016Revenue 2017: $11,228,840Expenses 2017: $10,086,725Net Income 2017: $1,142,1152017Revenue 2018: $12,410,555Expenses 2018: $9,492,731Net Income 2018: $2,917,8242018Revenue 2019: $12,372,001Expenses 2019: $9,550,617Net Income 2019: $2,821,3842019Revenue 2020: $13,302,998Expenses 2020: $9,803,797Net Income 2020: $3,499,2012020Revenue 2021: $15,072,957Expenses 2021: $10,134,346Net Income 2021: $4,938,6112021Revenue 2022: $14,738,682Expenses 2022: $11,121,504Net Income 2022: $3,617,1782022Revenue 2023: $17,867,586Expenses 2023: $11,565,948Net Income 2023: $6,301,6382023Revenue 2024: $19,443,868Expenses 2024: $12,398,245Net Income 2024: $7,045,6232024Revenue 2025: $20,152,263Expenses 2025: $12,882,152Net Income 2025: $7,270,1112025

Highlighted filing

2020

Revenue$13,302,998
Expenses$9,803,797
Net Income$3,499,201
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jan 30, 2021
Return Version
2019v5.0
Gross Receipts
$13,370,496
Mission and Program Overview

Mission

The orgranization was incorporated for the purpose of operating a system for the distribution of water to its members for domestic and commercial use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$112,485,555$114,573,235▲ $2,087,680
Pd in Cap Srpls Land Bldg Eqp Fund$66,546,479$64,197,580▼ $2,348,899
Rtn Earn Endowment Incm Other Fnds$26,891,147$30,432,058▲ $3,540,911
Cash and Non-Interest-Bearing Accounts$10,169,938$13,285,640▲ $3,115,702
Prepaid Expenses and Deferred Charges$1,740,713$1,721,997▼ $18,716
Investments in Publicly Traded Securities$1,643,012$1,355,749▼ $287,263
Accounts Receivable$980,526$1,091,366▲ $110,840
Other Notes and Loans Receivable, Net$147,666$122,271▼ $25,395
Investments Other Securities$148,583$115,459▼ $33,124
Total Assets$127,687,858$132,628,582▲ $4,940,724
Other Assets Total$371,865$362,865▼ $9,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,059,120$32,547,527▲ $2,488,407
Unsecured Notes Loans Payable$3,362,631$3,234,904▼ $127,727
Accounts Payable and Accrued Expenses$697,415$2,099,681▲ $1,402,266
Other Liabilities$103,916$88,107▼ $15,809
Escrow Account Liability$27,150$28,725▲ $1,575
Total Liabilities$34,250,232$37,998,944▲ $3,748,712
Net Assets / Fund Balance
Total Net Assets Fund Balance$93,437,626$94,629,638▲ $1,192,012
Total Liabilities and Net Assets / Fund Balance$127,687,858$132,628,582▲ $4,940,724

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$101,248,871$90,775,269$192,024,140
Other Land Buildings$11,166,080-$11,166,080
Buildings$2,019,952$1,006,879$3,026,831
Land$138,332-$138,332
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angie HammrichGeneral ManaFT$119,889$17,632$137,521
Les HindsTreasurer-$7,580-$7,580
Allan WalthDirector-$3,400-$3,400
Bob SchuetzleChair-$3,400-$3,400
Evan Haar Oct-novDirector-$3,400-$3,400
Dick WernerDirector-$3,300-$3,300
Tim Van HattenVice Chair-$3,200-$3,200
Craig OberleDirector-$3,100-$3,100
Lori GoldadeSecretary-$2,900-$2,900
Robert WhitmyreDirector-$2,700-$2,700

Board Members and Trustees

NameTitle
Jeff Stoecker Dec-septDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Northern Plains Contracting INCConstruction329 US HWY 75, Wolverton, MN 56594$601,245
Dewild Grant Reckert & AssociatesEngineering1302 S UNION ST, Rock Rapids, IA 51246$272,109
Banner AssociatesEngineering409 22ND AVE SOUTH, Brookings, SD 57006$158,118
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$13,061,880
Investment Income
$227,956
Other Revenue
$13,162
Change in Net Assets
$3,499,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,735,466
Salaries, Compensation, and Employee Benefits$3,065,251
Grants and Similar Amounts Paid$3,080
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,110,619
Depreciation Depletion---$1,853,102
Interest---$1,415,109
Other Employee Benefits---$491,555
Other Expenses---$340,171
Office Expenses---$339,132
Occupancy---$193,032
Payroll Taxes---$185,596
Travel---$182,716
Pension Plan Contributions---$139,960
Current Officers, Directors, Trustees, and Key Employees---$137,521
Information Technology---$117,212
Fees for Services Legal---$98,951
Conferences and Meetings---$36,475
Fees for Services Accounting---$24,229
Advertising---$9,660
Grants to Domestic Individuals---$3,080
Total Functional Expenses$0$0$0$9,803,797
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Credits$88,107
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“General members: membership in the corporation shall be limited to persons, rural water system associations or corporations, and bodies political situated within the area to be served by the corporation, and reasonably accessible thereto, who have made application for membership in the corporation, and who have agreed to pay the membership fee, and who have signed and entered into such agreements with the corporation for the purchase of water for domenstic, municipal and other approved beneficial use as are required by the corporation from time to time and have been accepted for membership by the corporation's board of directors. Individuals or entities who (1) tamper with or damage web property, (2) cause a cross-connection or otherwise put the water quality of the system at risk, (3) obstruct web staff from performing their assigned duties, (4) make use of water services without reporting it, (5) have established a record of failing to pay their water bill in a timely manner, (6) otherwise engage in or display acts or behaviors not in the best interest of the corporation and which are disruptive to its operation or business plan shall not be eligible for membership. The corporation's board of directors shall have the right to deny membership request or to terminate the membership of any individual or entity engaging in such acts or behaviors as defined in the by-laws and the rules and regulations.”

Form 990, Page 6, Part VI, Line 7A

“Six rural directors shall be elected by secret ballot, one from each district, with each member within that district entitled to vote for a director from that district. Three bulk directors shall be elected by secret ballot, by and from members that are bodies political (municipalities) or bulk users receiving water service by town bulk contract rate, within the district boundary, with each such member being entitled to cast one vote for a bulk director for their district area. Directors shall be selected by plurality vote.”

Form 990, Page 6, Part VI, Line 7B

“Yes, in some cases. There is a section in the by-laws that deals with recall of directors and referral of issues or board decisions. For example, the board recommends by-law changes but the members must approve by a 60% vote.”

Form 990, Page 6, Part VI, Line 8B

“There are no committees with authority to act on behalf of the governing board.”

Form 990, Page 6, Part VI, Line 11B

“At a board meeting prior to filing the form 990 with the irs, the 990 draft was provided to the governing board for review.”

Form 990, Page 6, Part VI, Line 12C

“The organization's conflict of interest policy applies to all board members, members of board committees, agents, web water general manager and all other entity employees and all of their immediate family members. It also includes independent contractors providing services or materials to web water. Collectively all such individuals will be referred to as "covered persons". It is the obligation of the board and web water general manager to publicize this policy to all covered persons on a recurring basis. All covered persons must disclose all real or apparent conflicts or dualities of interest with web water's activities. Additionally, covered persons must annually complete a conflict of interest disclosure form as specified by the board which includes providing a writen description of the facts comprising the real or apparent conflict of duality of interest to web water general manager or a board officer. Where a covered person believes there may exist a real or apparent conflict or duality of interest, that person must, in addition to filing the notice of disclosure, abstian from making motions, participating in relevant deliberations, voting, executing agreements, attemption to influence others' votes, or taking any other similar direct action on behalf of web water where the conflict or duality of interest might pertain.”

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

“The board reviews the general manager's performance and sets the rate of pay. They are aware of compensation paid to similar ceos in the region (rea co-ops, grain elevator managers, other rural water general managers etc.). Each year the general manager receives a review from the board of directors. For other managers, the general manager does an annual review and sets the rate of pay. The board reviews the pay policy with the general manager on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“Financial statements are available only to members.”

Filing and Contact Details

Filer

Filer Name
Web Water Development Association
EIN
46-0352027
Phone
6052294749
Address
PO BOX 51, ABERDEEN, SD 57402-0051

Signing Officer

Name
Angie Hammrich
Title
General Manager
Phone
6052294749
Signed
2021-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angie Hammrich
Formed
1979
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
50

Preparer

Firm
Kmwf & Associates Pc
Address
6009 S SHARON AVE STE 101, SIOUX FALLS, SD 57108
Preparer
Nordell Griebel
Phone
6053367213
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Amortization of contributions for construction -2,768,841 membership contributions 419,941 advanced bioenergy, llc k-1 income -14,350 advanced bioenerty, llc book income -2,676 total -2,365,926”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The association maintains a liablity account for customer meter deposits.”

Schedule D, Page 3, Part X

“The association is exempt from federal income taxes under section 501(c) (12) of the internal revenue code of 1954. The association is annually required to file a return of organzation exempt from income tax (form 990) with the irs. In addition, the association is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. The association files an exempt organization business income tax return (form 990-t) with the irs to report its unrelated business taxable income. The association believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and, as such, does not have an uncertain tax positions that are material to the consolidated financial statements. The association would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”

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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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt83400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10GENERAL MANA
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-60310
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt03080
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt013370496
IRS990/GrossRentsGrp/RealAmt06000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0117212
IRS990/InterestGrp/TotalAmt01415109
IRS990/InvestmentIncomeGrp/ExclusionAmt0282439
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0288266
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt05827
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0148583
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0115459
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01643012
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01355749
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt091782148
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0112485555
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0114573235
IRS990/LandBldgEquipCostOrOtherBssAmt0206355383
IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt060310
IRS990/LessRentalExpensesGrp/RealAmt07188
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGRANIZATION WAS INCORPORATED FOR THE PURPOSE OF OPERATING A SYSTEM FOR THE DISTRIBUTION OF WATER TO ITS MEMBERS FOR DOMESTIC AND COMMERCIAL USE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt030059120
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt032547527
IRS990/NetAssetsOrFundBalancesBOYAmt093437626
IRS990/NetAssetsOrFundBalancesEOYAmt094629638
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-60310
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-60310
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-1188
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-1188
IRS990/NetUnrelatedBusTxblIncmAmt017489
IRS990/NetUnrlzdGainsLossesInvstAmt058737
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0193032
IRS990/OfficeExpensesGrp/TotalAmt0339132
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0371865
IRS990/OtherAssetsTotalGrp/EOYAmt0362865
IRS990/OtherChangesInNetAssetsAmt0-2365926
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0491555
IRS990/OtherExpensesGrp/Desc0INTAKE/TRANSMISSION/DISTR
IRS990/OtherExpensesGrp/Desc1WATER TREATMENT CHEMICALS
IRS990/OtherExpensesGrp/TotalAmt02125677
IRS990/OtherExpensesGrp/TotalAmt1340171
IRS990/OtherLiabilitiesGrp/BOYAmt0103916
IRS990/OtherLiabilitiesGrp/EOYAmt088107
IRS990/OtherRevenueMiscGrp/BusinessCd0325193
IRS990/OtherRevenueMiscGrp/Desc0ADVANCED BIOENERGY, LLC K-1
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014350
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt014350
IRS990/OtherRevenueTotalAmt014350
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IRS990/OtherSourcesGrossIncomeAmt0387072
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0122271
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt066546479
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt064197580
IRS990/PensionPlanContributionsGrp/TotalAmt0139960
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01740713
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01721997
IRS990/PrincipalOfficerNm0ANGIE HAMMRICH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221310
IRS990/ProgramServiceRevenueGrp/BusinessCd1221310
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES TO MEMBERS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER OPERATING REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012842309
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1126765
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt292806
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012842309
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1126765
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt292806
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03088
IRS990/PYInvestmentIncomeAmt0340886
IRS990/PYOtherExpensesAmt06534873
IRS990/PYOtherRevenueAmt0-347
IRS990/PYProgramServiceRevenueAmt012031462
IRS990/PYRevenuesLessExpensesAmt02821384
IRS990/PYSalariesCompEmpBnftPaidAmt03012656
IRS990/PYTotalExpensesAmt09550617
IRS990/PYTotalRevenueAmt012372001
IRS990/ReconcilationRevenueExpnssAmt03499201
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/RealAmt0-1188
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt026891147
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt030432058
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02019952
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01006879
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03026831
IRS990ScheduleD/EquipmentGrp/BookValueAmt0101248871
IRS990ScheduleD/EquipmentGrp/DepreciationAmt090775269
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0192024140
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0138332
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0138332
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011166080
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011166080
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt088107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED CREDITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION MAINTAINS A LIABLITY ACCOUNT FOR CUSTOMER METER DEPOSITS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (12) OF THE INTERNAL REVENUE CODE OF 1954. THE ASSOCIATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ASSOCIATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE ASSOCIATION FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND, AS SUCH, DOES NOT HAVE AN UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0114573235
IRS990ScheduleD/TotalLiabilityAmt088107
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL MEMBERS: MEMBERSHIP IN THE CORPORATION SHALL BE LIMITED TO PERSONS, RURAL WATER SYSTEM ASSOCIATIONS OR CORPORATIONS, AND BODIES POLITICAL SITUATED WITHIN THE AREA TO BE SERVED BY THE CORPORATION, AND REASONABLY ACCESSIBLE THERETO, WHO HAVE MADE APPLICATION FOR MEMBERSHIP IN THE CORPORATION, AND WHO HAVE AGREED TO PAY THE MEMBERSHIP FEE, AND WHO HAVE SIGNED AND ENTERED INTO SUCH AGREEMENTS WITH THE CORPORATION FOR THE PURCHASE OF WATER FOR DOMENSTIC, MUNICIPAL AND OTHER APPROVED BENEFICIAL USE AS ARE REQUIRED BY THE CORPORATION FROM TIME TO TIME AND HAVE BEEN ACCEPTED FOR MEMBERSHIP BY THE CORPORATION'S BOARD OF DIRECTORS. INDIVIDUALS OR ENTITIES WHO (1) TAMPER WITH OR DAMAGE WEB PROPERTY, (2) CAUSE A CROSS-CONNECTION OR OTHERWISE PUT THE WATER QUALITY OF THE SYSTEM AT RISK, (3) OBSTRUCT WEB STAFF FROM PERFORMING THEIR ASSIGNED DUTIES, (4) MAKE USE OF WATER SERVICES WITHOUT REPORTING IT, (5) HAVE ESTABLISHED A RECORD OF FAILING TO PAY THEIR WATER BILL IN A TIMELY MANNER, (6) OTHERWISE ENGAGE IN OR DISPLAY ACTS OR BEHAVIORS NOT IN THE BEST INTEREST OF THE CORPORATION AND WHICH ARE DISRUPTIVE TO ITS OPERATION OR BUSINESS PLAN SHALL NOT BE ELIGIBLE FOR MEMBERSHIP. THE CORPORATION'S BOARD OF DIRECTORS SHALL HAVE THE RIGHT TO DENY MEMBERSHIP REQUEST OR TO TERMINATE THE MEMBERSHIP OF ANY INDIVIDUAL OR ENTITY ENGAGING IN SUCH ACTS OR BEHAVIORS AS DEFINED IN THE BY-LAWS AND THE RULES AND REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SIX RURAL DIRECTORS SHALL BE ELECTED BY SECRET BALLOT, ONE FROM EACH DISTRICT, WITH EACH MEMBER WITHIN THAT DISTRICT ENTITLED TO VOTE FOR A DIRECTOR FROM THAT DISTRICT. THREE BULK DIRECTORS SHALL BE ELECTED BY SECRET BALLOT, BY AND FROM MEMBERS THAT ARE BODIES POLITICAL (MUNICIPALITIES) OR BULK USERS RECEIVING WATER SERVICE BY TOWN BULK CONTRACT RATE, WITHIN THE DISTRICT BOUNDARY, WITH EACH SUCH MEMBER BEING ENTITLED TO CAST ONE VOTE FOR A BULK DIRECTOR FOR THEIR DISTRICT AREA. DIRECTORS SHALL BE SELECTED BY PLURALITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES, IN SOME CASES. THERE IS A SECTION IN THE BY-LAWS THAT DEALS WITH RECALL OF DIRECTORS AND REFERRAL OF ISSUES OR BOARD DECISIONS. FOR EXAMPLE, THE BOARD RECOMMENDS BY-LAW CHANGES BUT THE MEMBERS MUST APPROVE BY A 60% VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT A BOARD MEETING PRIOR TO FILING THE FORM 990 WITH THE IRS, THE 990 DRAFT WAS PROVIDED TO THE GOVERNING BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS, MEMBERS OF BOARD COMMITTEES, AGENTS, WEB WATER GENERAL MANAGER AND ALL OTHER ENTITY EMPLOYEES AND ALL OF THEIR IMMEDIATE FAMILY MEMBERS. IT ALSO INCLUDES INDEPENDENT CONTRACTORS PROVIDING SERVICES OR MATERIALS TO WEB WATER. COLLECTIVELY ALL SUCH INDIVIDUALS WILL BE REFERRED TO AS "COVERED PERSONS". IT IS THE OBLIGATION OF THE BOARD AND WEB WATER GENERAL MANAGER TO PUBLICIZE THIS POLICY TO ALL COVERED PERSONS ON A RECURRING BASIS. ALL COVERED PERSONS MUST DISCLOSE ALL REAL OR APPARENT CONFLICTS OR DUALITIES OF INTEREST WITH WEB WATER'S ACTIVITIES. ADDITIONALLY, COVERED PERSONS MUST ANNUALLY COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AS SPECIFIED BY THE BOARD WHICH INCLUDES PROVIDING A WRITEN DESCRIPTION OF THE FACTS COMPRISING THE REAL OR APPARENT CONFLICT OF DUALITY OF INTEREST TO WEB WATER GENERAL MANAGER OR A BOARD OFFICER. WHERE A COVERED PERSON BELIEVES THERE MAY EXIST A REAL OR APPARENT CONFLICT OR DUALITY OF INTEREST, THAT PERSON MUST, IN ADDITION TO FILING THE NOTICE OF DISCLOSURE, ABSTIAN FROM MAKING MOTIONS, PARTICIPATING IN RELEVANT DELIBERATIONS, VOTING, EXECUTING AGREEMENTS, ATTEMPTION TO INFLUENCE OTHERS' VOTES, OR TAKING ANY OTHER SIMILAR DIRECT ACTION ON BEHALF OF WEB WATER WHERE THE CONFLICT OR DUALITY OF INTEREST MIGHT PERTAIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD REVIEWS THE GENERAL MANAGER'S PERFORMANCE AND SETS THE RATE OF PAY. THEY ARE AWARE OF COMPENSATION PAID TO SIMILAR CEOS IN THE REGION (REA CO-OPS, GRAIN ELEVATOR MANAGERS, OTHER RURAL WATER GENERAL MANAGERS ETC.). EACH YEAR THE GENERAL MANAGER RECEIVES A REVIEW FROM THE BOARD OF DIRECTORS. FOR OTHER MANAGERS, THE GENERAL MANAGER DOES AN ANNUAL REVIEW AND SETS THE RATE OF PAY. THE BOARD REVIEWS THE PAY POLICY WITH THE GENERAL MANAGER ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FINANCIAL STATEMENTS ARE AVAILABLE ONLY TO MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AMORTIZATION OF CONTRIBUTIONS FOR CONSTRUCTION -2,768,841 MEMBERSHIP CONTRIBUTIONS 419,941 ADVANCED BIOENERGY, LLC K-1 INCOME -14,350 ADVANCED BIOENERTY, LLC BOOK INCOME -2,676 TOTAL -2,365,926
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0383930884
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0RETAILER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0WEB WATER BOTTLING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine2Txt0WEB WATER BOTTLING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 51
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0ABERDEEN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0SD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd057401
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0true
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION WEB WATER BOTTLING COMPANY DIRECT CONTROLLING ENTITY: WEB WATER DEVELOPMENT ASSOCIATION, INC.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt06000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt15827
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt275493
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2CASH PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WEB WATER BOTTLING COMPANY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WEB WATER BOTTLING COMPANY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2WEB WATER BOTTLINE COMPANY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0WEB WATER BOTTLING COMPANY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt1WEB WATER BOTTLING COMPANY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt2WEB WATER BOTTLING COMPANY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0A
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1A
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2O
IRS990ScheduleR/TransferFromOtherOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$132,628,582
Liabilities
$37,998,944
Net assets
$94,629,638
Revenue
$13,302,998
Expenses
$9,803,797
Net income
$3,499,201
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$239$94.5$145$20.2$12.9$7.27
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$205$77.5$128$19.4$12.4$7.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$150$45.4$105$17.9$11.6$6.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$132$33.2$98.8$14.7$11.1$3.62
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$134$36.8$97.2$15.1$10.1$4.94
2020Detailed filing. Detailed filing data is available for this year.$133$38.0$94.6$13.3$9.80$3.50
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$128$34.3$93.4$12.4$9.55$2.82
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$128$35.5$92.3$12.4$9.49$2.92
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$120$28.3$91.3$11.2$10.1$1.14
2016Detailed filing. Detailed filing data is available for this year.$122$29.9$92.3$10.6$8.65$1.97
2015Detailed filing. Detailed filing data is available for this year.$124$31.9$92.2$10.3$8.57$1.68
2014Detailed filing. Detailed filing data is available for this year.$124$31.4$92.4$9.56$8.24$1.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$126$32.4$93.2$8.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$127$32.8$93.8$8.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$128$33.6$94.5$8.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$131$34.4$96.2$7.88