Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.44x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
17th percentile
Higher top officer pay than 17% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Down$12,017,730
Down $303,544 (-2.5%) from 2016
Net Assets
Down$6,736,034
Down $205,587 (-3.0%) from 2016
Liabilities
Down$5,281,696
Down $97,957 (-1.8%) from 2016
Revenue And Expenses
Revenue
Up$1,669,604
Up $95,721 (+6.1%) from 2016
Expenses
Up$1,878,833
Up $16,814 (+0.9%) from 2016
Net Income
Up-$209,229
Up $78,907 (+27%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- May 8, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $1,669,604
Mission and Program Overview
Mission
To acquire, construct, maintain, and operate a system for the diversion, supply, storage, and distribution of water to the members of this corporation for domestic, agricultural, and commercial purposes within a seven-county area served by the corporation.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pd in Cap Srpls Land Bldg Eqp Fund | $10,668,104 | $10,668,104 | → $0 |
| Land, Buildings, and Equipment, Net | $10,073,017 | $9,707,511 | ▼ $365,506 |
| Savings and Temporary Cash Investments | $1,931,734 | $2,085,440 | ▲ $153,706 |
| Cap Stk Tr Prin Current Funds | $241,678 | $241,678 | → $0 |
| Accounts Receivable | $122,422 | $109,946 | ▼ $12,476 |
| Cash and Non-Interest-Bearing Accounts | $187,165 | $107,959 | ▼ $79,206 |
| Prepaid Expenses and Deferred Charges | $3,791 | $4,090 | ▲ $299 |
| Rtn Earn Endowment Incm Other Fnds | $-3,968,161 | $-4,173,748 | ▼ $205,587 |
| Total Assets | $12,321,274 | $12,017,730 | ▼ $303,544 |
| Other Assets Total | $3,145 | $2,784 | ▼ $361 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $5,286,967 | $5,187,735 | ▼ $99,232 |
| Accounts Payable and Accrued Expenses | $68,255 | $73,602 | ▲ $5,347 |
| Deferred Revenue | $24,431 | $20,359 | ▼ $4,072 |
| Total Liabilities | $5,379,653 | $5,281,696 | ▼ $97,957 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $6,941,621 | $6,736,034 | ▼ $205,587 |
| Total Liabilities and Net Assets / Fund Balance | $12,321,274 | $12,017,730 | ▼ $303,544 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $9,009,665 | $13,972,650 | $22,982,315 |
| Other Land Buildings | $574,888 | $67,255 | $642,143 |
| Buildings | $33,873 | $96,967 | $130,840 |
| Land | $89,085 | - | $89,085 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Ron Gillen | Chairman |
| Tom Geppert | Vice Chairma |
| Paul Hettinger | Director |
| Raymond Heath | Secretary |
| Craig Swanson | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $25,000
- Program Service Revenue
- $1,620,399
- Investment Income
- $19,456
- Other Revenue
- $4,749
- Change in Net Assets
- $-209,229
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,669,604
- Total Revenue per Audited Statements
- $1,669,604
- Total Revenue per Form 990
- $1,669,604
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,509,501 |
| Salaries, Compensation, and Employee Benefits | $369,332 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $522,675 | $13,444 | - | $536,119 |
| Other Salaries and Wages | $153,621 | $127,132 | - | $280,753 |
| Interest | $215,565 | - | - | $215,565 |
| All Other Expenses | $15,003 | $61,484 | - | $76,487 |
| Other Expenses | $57,036 | $8,345 | - | $57,036 |
| Other Employee Benefits | $16,835 | $19,516 | - | $36,351 |
| Pension Plan Contributions | $15,950 | $10,263 | - | $26,213 |
| Payroll Taxes | $16,118 | $9,897 | - | $26,015 |
| Insurance | $11,296 | $9,242 | - | $20,538 |
| Fees for Services Accounting | - | $9,523 | - | $9,523 |
| Office Expenses | - | $3,836 | - | $3,836 |
| Fees for Services Legal | - | $2,002 | - | $2,002 |
| Travel | - | $1,368 | - | $1,368 |
| Fees for Services Other | - | $1,272 | - | $1,272 |
| Total Functional Expenses | $1,601,509 | $277,324 | $0 | $1,878,833 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,878,833 |
| Total Expenses per Audited Statements | $1,878,833 |
| Total Expenses per Form 990 | $1,878,833 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- 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
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 7A
“The board of directors of the organization are elected by the members at the annual meeting. The terms of the members of the board of directors are staggered (each term is three years).”
Form 990, Page 6, Part VI, Line 7B
“The members of the corporation are required to perform/ratify the following decisions - (1) election of directors at the annual meeting; (2) passing upon reports for the previous fiscal year at the annual meeting; and (3) sale of all or of a substantial part of the property of the company may be made by the board of directors, provided, however, that such sale is authorized by a two-thirds vote of the members present at a regular membership meeting or a special membership meeting called for that purpose.”
Form 990, Page 6, Part VI, Line 11B
“The form 990 is prepared by the organization's auditing firm. The auditing firm reviews the form 990 and required questions/disclosures with management prior to the completion of the form 990. The audit firm submits the completed form 990 for management's review and approval. Management reviews the form 990 and approves the filing of the 990, as evidenced by their signature on the form. The form 990 is made available to the members of the board of directors upon request after the filing of the form.”
Form 990, Page 6, Part VI, Line 15A
“The board of directors prepares a performance evaluation of the manager (ceo) of the organization. Based on that evaluation and information obtained regarding compensation of similar positions in other similar organizations, they establish the compensation and benefit package of the manager.”
Form 990, Page 6, Part VI, Line 15B
“The board of directors reviews the employee benefit and compensation survey to compare their compensation levels and benefit packages with other similar organizations. The board of directors approves the entire employee compensation and benefit package as part of the budget process.”
Form 990, Page 6, Part VI, Line 19
“Copies of the organization's governing documents and financial statements are on file at the organization's office. The governing documents and financial statements are made available upon request during the company's normal business hours. A summary of the company's annual financial statements are presented to the members in attendance at the company's annual meeting. The organization has not adopted a conflict of interest policy.”
Filing and Contact Details
Filer
- Filer Name
- Aurora-brule Rural Water System
- EIN
- 46-0411524
- Phone
- 6057786110
- Address
- PO BOX 140, KIMBALL, SD 57355
Signing Officer
- Name
- Ron Gillen
- Title
- Chairman
- Phone
- 6057786110
- Signed
- 2018-05-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Ron Gillen
- Formed
- 1972
- Legal Domicile
- Sd
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 5
Preparer
- Firm
- Elo Prof LLC
- Address
- 316 SORENSEN DRIVE, CHAMBERLAIN, SD 57325
- Preparer
- Robert Rauenhorst
- Phone
- 6052346055
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“To acquire, construct, maintain, and operate a system for the diversion, supply, storage, and distribution of water to the members of this corporation for domestic, agricultural, and commercial purposes within a seven-county area served by the corporation.”
Form 990, Part XI, Line 9
“Unrealized gain on securities 3,642”
Raw XML Appendix351 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 73602 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 122422 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 109946 |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 15003 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 76487 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1669604 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 20359 |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 522675 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 536119 |
| IRS990/Desc | 0 | PROVIDE SAFE DRINKING WATER TO A SEVEN-COUNTY AREA IN SOUTH DAKOTA. THE ORGANIZATION SOLD APPROXIMATELY 350.4 MILLION GALLONS OF WATER TO EIGHT COMMUNITIES (SERVICED 310 PASTURE TAPS AND 1009 INDIVIDUAL METERS). |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 1601509 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9523 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9523 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2002 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2002 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1272 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1272 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | RAYMOND HEATH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RON GILLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CRAIG SWANSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAUL HETTINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TOM GEPPERT |
| 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/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE CHAIRMA |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1669604 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 9242 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11296 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 20538 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 215565 |
| IRS990/InterestGrp/TotalAmt | 0 | 215565 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 19456 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 19456 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 14136872 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10073017 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9707511 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 23844383 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1625148 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO ACQUIRE, CONSTRUCT, MAINTAIN, AND OPERATE A SYSTEM FOR THE DIVERSION, SUPPLY, STORAGE, AND DISTRIBUTION OF WATER TO THE MEMBERS OF THIS CORPORATION FOR DOMESTIC, AGRICULTURAL, AND COMMERCIAL PURPOSES WITHIN A SEVEN-COUNTY AREA SERVED BY THE CORPORATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 5286967 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 5187735 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6941621 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6736034 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3836 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2784 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 3642 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 19516 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 16835 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 36351 |
| IRS990/OtherExpensesGrp/Desc | 0 | WATER PURCHASES |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | CHEMICALS |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 264801 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 151054 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 57036 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 169900 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 151054 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 57036 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 280753 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 44456 |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16118 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 26015 |
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| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 10263 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 15950 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 26213 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3791 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4090 |
| IRS990/PrincipalOfficerNm | 0 | RON GILLEN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1620399 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1620399 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 19424 |
| IRS990/PYOtherExpensesAmt | 0 | 1509356 |
| IRS990/PYOtherRevenueAmt | 0 | 6916 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1547543 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -288136 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 352663 |
| IRS990/PYTotalExpensesAmt | 0 | 1862019 |
| IRS990/PYTotalRevenueAmt | 0 | 1573883 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -209229 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 25000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -3968161 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -4173748 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1931734 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2085440 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 33873 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 96967 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 130840 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 9009665 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 13972650 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 22982315 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1878833 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 89085 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 89085 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 574888 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 67255 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 642143 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1669604 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9707511 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1878833 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1669604 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1669604 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1878833 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO ACQUIRE, CONSTRUCT, MAINTAIN, AND OPERATE A SYSTEM FOR THE DIVERSION, SUPPLY, STORAGE, AND DISTRIBUTION OF WATER TO THE MEMBERS OF THIS CORPORATION FOR DOMESTIC, AGRICULTURAL, AND COMMERCIAL PURPOSES WITHIN A SEVEN-COUNTY AREA SERVED BY THE CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS OF THE ORGANIZATION ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. THE TERMS OF THE MEMBERS OF THE BOARD OF DIRECTORS ARE STAGGERED (EACH TERM IS THREE YEARS). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS OF THE CORPORATION ARE REQUIRED TO PERFORM/RATIFY THE FOLLOWING DECISIONS - (1) ELECTION OF DIRECTORS AT THE ANNUAL MEETING; (2) PASSING UPON REPORTS FOR THE PREVIOUS FISCAL YEAR AT THE ANNUAL MEETING; AND (3) SALE OF ALL OR OF A SUBSTANTIAL PART OF THE PROPERTY OF THE COMPANY MAY BE MADE BY THE BOARD OF DIRECTORS, PROVIDED, HOWEVER, THAT SUCH SALE IS AUTHORIZED BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AT A REGULAR MEMBERSHIP MEETING OR A SPECIAL MEMBERSHIP MEETING CALLED FOR THAT PURPOSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDITING FIRM. THE AUDITING FIRM REVIEWS THE FORM 990 AND REQUIRED QUESTIONS/DISCLOSURES WITH MANAGEMENT PRIOR TO THE COMPLETION OF THE FORM 990. THE AUDIT FIRM SUBMITS THE COMPLETED FORM 990 FOR MANAGEMENT'S REVIEW AND APPROVAL. MANAGEMENT REVIEWS THE FORM 990 AND APPROVES THE FILING OF THE 990, AS EVIDENCED BY THEIR SIGNATURE ON THE FORM. THE FORM 990 IS MADE AVAILABLE TO THE MEMBERS OF THE BOARD OF DIRECTORS UPON REQUEST AFTER THE FILING OF THE FORM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS PREPARES A PERFORMANCE EVALUATION OF THE MANAGER (CEO) OF THE ORGANIZATION. BASED ON THAT EVALUATION AND INFORMATION OBTAINED REGARDING COMPENSATION OF SIMILAR POSITIONS IN OTHER SIMILAR ORGANIZATIONS, THEY ESTABLISH THE COMPENSATION AND BENEFIT PACKAGE OF THE MANAGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF DIRECTORS REVIEWS THE EMPLOYEE BENEFIT AND COMPENSATION SURVEY TO COMPARE THEIR COMPENSATION LEVELS AND BENEFIT PACKAGES WITH OTHER SIMILAR ORGANIZATIONS. THE BOARD OF DIRECTORS APPROVES THE ENTIRE EMPLOYEE COMPENSATION AND BENEFIT PACKAGE AS PART OF THE BUDGET PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE ORGANIZATION'S OFFICE. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST DURING THE COMPANY'S NORMAL BUSINESS HOURS. A SUMMARY OF THE COMPANY'S ANNUAL FINANCIAL STATEMENTS ARE PRESENTED TO THE MEMBERS IN ATTENDANCE AT THE COMPANY'S ANNUAL MEETING. THE ORGANIZATION HAS NOT ADOPTED A CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | UNREALIZED GAIN ON SECURITIES 3,642 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 12321274 |
| IRS990/TotalAssetsEOYAmt | 0 | 12017730 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 12321274 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 12017730 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 25000 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 277324 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1601509 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1878833 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 5379653 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5281696 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 5379653 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5281696 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6941621 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6736034 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1601509 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1620399 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 19456 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1625148 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1669604 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 12321274 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 12017730 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1368 |
| IRS990/TravelGrp/TotalAmt | 0 | 1368 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RON GILLEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6057786110 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AURORA-BRULE RURAL WATER SYSTEM |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AURO |
| ReturnHeader/Filer/EIN | 0 | 460411524 |
| ReturnHeader/Filer/PhoneNum | 0 | 6057786110 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 140 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KIMBALL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57355 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 19BCCE788F45D36A47A91A8AE4CDE4EDB5AA26DD |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | E6EC423C45044536EABED301A8229F04E2AB9EE9 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 66.115.209.80 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-05-09 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 16:10:59 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460434947 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ELO PROF LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 316 SORENSEN DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHAMBERLAIN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57325 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6052346055 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-05-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT RAUENHORST |
| ReturnHeader/ReturnTs | 0 | 2018-05-09T16:10:59-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $12,017,730
- Liabilities
- $5,281,696
- Net assets
- $6,736,034
- Revenue
- $1,669,604
- Expenses
- $1,878,833
- Net income
- -$209,229