Civic Intelligence

Perkins County Rural Water System Inc

EIN 46-0426436 • 501(c)4 • Bison, SD

Profile

To bring quality water to perkins county.

PO Box 160Bison, SD 57620

bisonsd.com/PCRWS

Siviq Scores

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

Liabilities / Assets

66th percentile

0.26x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

3.70x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

5th percentile

-56%

Higher net margin than 5% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

37th percentile

$3,000

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

15th percentile

-5.4%

Faster asset growth than 15% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

12%

Faster revenue growth than 57% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$18,581,591

Down $1,061,849 (-5.4%) from 2023

Liabilities

Down

$4,830,808

Down $416,882 (-7.9%) from 2023

Net Assets

Down

$13,750,783

Down $644,967 (-4.5%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin5th percentile

Revenue

Up

$1,306,222

Up $144,158 (+12%) from 2023

Expenses

Up

$2,036,707

Up $52,049 (+2.6%) from 2023

Net Income

Up

-$730,485

Up $92,109 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$30M$20M$10M$0Assets 2010: $23,655,107Liabilities 2010: $5,562,935Net Assets 2010: $18,092,1722010Assets 2011: $24,161,544Liabilities 2011: $5,339,457Net Assets 2011: $18,822,0872011Assets 2012: $24,092,006Liabilities 2012: $5,508,612Net Assets 2012: $18,583,3942012Assets 2013: $23,486,871Liabilities 2013: $5,435,903Net Assets 2013: $18,050,9682013Assets 2014: $23,001,964Liabilities 2014: $5,447,390Net Assets 2014: $17,554,5742014Assets 2015: $22,600,147Liabilities 2015: $5,419,357Net Assets 2015: $17,180,7902015Assets 2016: $24,698,492Liabilities 2016: $5,865,919Net Assets 2016: $18,832,5732016Assets 2017: $24,323,515Liabilities 2017: $5,905,495Net Assets 2017: $18,418,0202017Assets 2018: $23,857,399Liabilities 2018: $5,878,619Net Assets 2018: $17,978,7802018Assets 2019: $23,053,991Liabilities 2019: $5,851,530Net Assets 2019: $17,202,4612019Assets 2020: $22,228,197Liabilities 2020: $5,818,470Net Assets 2020: $16,409,7272020Assets 2021: $21,395,860Liabilities 2021: $5,674,744Net Assets 2021: $15,721,1162021Assets 2022: $20,713,759Liabilities 2022: $5,574,946Net Assets 2022: $15,138,8132022Assets 2023: $19,643,440Liabilities 2023: $5,247,690Net Assets 2023: $14,395,7502023Assets 2024: $18,581,591Liabilities 2024: $4,830,808Net Assets 2024: $13,750,7832024

Highlighted filing

2024

Assets$18,581,591
Liabilities$4,830,808
Net Assets$13,750,783
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,572,6172010Expenses 2011: $1,609,8852011Revenue 2012: $1,212,568Expenses 2012: $1,533,583Net Income 2012: -$321,0152012Revenue 2013: $903,953Expenses 2013: $1,521,457Net Income 2013: -$617,5042013Revenue 2014: $984,762Expenses 2014: $1,564,297Net Income 2014: -$579,5352014Revenue 2015: $1,346,989Expenses 2015: $1,802,579Net Income 2015: -$455,5902015Revenue 2016: $3,381,793Expenses 2016: $1,811,806Net Income 2016: $1,569,9872016Revenue 2017: $1,349,960Expenses 2017: $1,851,494Net Income 2017: -$501,5342017Revenue 2018: $1,277,985Expenses 2018: $1,803,685Net Income 2018: -$525,7002018Revenue 2019: $957,462Expenses 2019: $1,824,492Net Income 2019: -$867,0302019Revenue 2020: $1,116,797Expenses 2020: $1,997,770Net Income 2020: -$880,9732020Revenue 2021: $1,316,715Expenses 2021: $2,085,173Net Income 2021: -$768,4582021Revenue 2022: $1,292,584Expenses 2022: $1,950,822Net Income 2022: -$658,2382022Revenue 2023: $1,162,064Expenses 2023: $1,984,658Net Income 2023: -$822,5942023Revenue 2024: $1,306,222Expenses 2024: $2,036,707Net Income 2024: -$730,4852024

Highlighted filing

2024

Revenue$1,306,222
Expenses$2,036,707
Net Income-$730,485
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$18,581,591
Liabilities
$4,830,808
Net assets
$13,750,783
Revenue
$1,306,222
Expenses
$2,036,707
Net income
-$730,485
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$4.83$13.8$1.31$2.04$0.73
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.6$5.25$14.4$1.16$1.98$0.82
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.7$5.57$15.1$1.29$1.95$0.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.4$5.67$15.7$1.32$2.09$0.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.2$5.82$16.4$1.12$2.00$0.88
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.1$5.85$17.2$0.96$1.82$0.87
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.9$5.88$18.0$1.28$1.80$0.53
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.3$5.91$18.4$1.35$1.85$0.50
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.7$5.87$18.8$3.38$1.81$1.57
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.6$5.42$17.2$1.35$1.80$0.46
2014Detailed filing. Detailed filing data is available for this year.$23.0$5.45$17.6$0.98$1.56$0.58
2013Summary only. Only limited summary data is available for this year.$23.5$5.44$18.1$0.90$1.52$0.62
2012Summary only. Only limited summary data is available for this year.$24.1$5.51$18.6$1.21$1.53$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.2$5.34$18.8$1.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.7$5.56$18.1$1.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$1,310,115
Mission and Program Overview

Mission

To bring quality water to perkins county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,911,345$16,101,055▼ $810,290
Other Notes and Loans Receivable, Net$1,779,013$1,742,774▼ $36,239
Cash and Non-Interest-Bearing Accounts$695,326$456,408▼ $238,918
Inventories for Sale or Use$83,662$112,522▲ $28,860
Accounts Receivable$65,194$61,868▼ $3,326
Prepaid Expenses and Deferred Charges$23,597$24,458▲ $861
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$19,643,440$18,581,591▼ $1,061,849
Other Assets Total$85,303$82,506▼ $2,797
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,113,578$4,692,309▼ $421,269
Other Liabilities$98,985$99,731▲ $746
Accounts Payable and Accrued Expenses$33,194$37,038▲ $3,844
Deferred Revenue$1,933$1,730▼ $203
Total Liabilities$5,247,690$4,830,808▼ $416,882
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,395,750$13,750,783▼ $644,967
Total Net Assets Fund Balance$14,395,750$13,750,783▼ $644,967
Total Liabilities and Net Assets / Fund Balance$19,643,440$18,581,591▼ $1,061,849

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,990,762$14,057,045$30,047,807
Equipment$84,093$398,237$482,330
Land$26,200-$26,200
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleBaseTotal
Lynn FreySecretary$3,000$3,000
Don MellingPresident$1,650$1,650
Brian MorrisVice President$1,400$1,400
Luke ClementsDirector$1,250$1,250
Patrick DalzellDirector$1,250$1,250
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,242,671
Investment Income
$56,415
Other Revenue
$7,136
Change in Net Assets
$-730,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,783,789
Salaries, Compensation, and Employee Benefits$252,918
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$895,808--$895,808
Other Salaries and Wages$244,368--$244,368
Interest$143,271--$143,271
Occupancy$50,862--$50,862
Travel-$45,425-$45,425
Fees for Services Accounting-$19,828-$19,828
Insurance$19,156--$19,156
Office Expenses-$9,038-$9,038
Current Officers, Directors, Trustees, and Key Employees-$8,550-$8,550
Other Expenses$11,562$5,678-$5,678
Advertising-$1,184-$1,184
Total Functional Expenses$1,927,511$109,196$0$2,036,707
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$78,291
Accrued Benefits Payable$20,754
Hookup Fees Payable$425
Accrued Taxes$261
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Perkins county rural water system, inc.'s memebers consist of the general public that are served by the water supply of the organization”

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

“Tax form 990 reviewed and approved by board president before filing.”

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

“The organization's officers, directors, and managers are to annually disclose by form to the president of the board, all conflicts of interest. The president will then determine the actions needed to resolve the conflict. The organization's managers will also monitor ongoing activities and disclose them the the board president.”

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

“Annual compensation of manager and employees is approved with annual budget by governing body.”

Form 990, Part VI, Section C, Line 19

“Perkins county rural water system, inc.'s policies and procedures are provided upon request to the general public as well as the financial statements and tax return. The financial statements are also presented to the general public at the annual meeting.”

Filing and Contact Details

Filer

Filer Name
Perkins County Rural Water System Inc
EIN
46-0426436
Phone
6052445608
Address
PO BOX 160, BISON, SD 57620

Signing Officer

Name
Brandi Baysinger
Title
Executive Director
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
10

Preparer

Firm
Mueller & Associates CPA LLC
Address
106 Main Ave, Lemmon, SD 57638
Preparer
Rosemary Mueller
Phone
6053743388
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Difference between book & tax dep = $85518”

Raw XML Appendix385 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt033194
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt037038
IRS990/AccountsReceivableGrp/BOYAmt065194
IRS990/AccountsReceivableGrp/EOYAmt061868
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO BRING QUALITY WATER TO PERKINS COUNTY.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01184
IRS990/AdvertisingGrp/TotalAmt01184
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0BRANDI BAYSINGER
IRS990/BooksInCareOfDetail/PhoneNum06052445608
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 160
IRS990/BooksInCareOfDetail/USAddress/CityNm0BISON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057620
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0695326
IRS990/CashNonInterestBearingGrp/EOYAmt0456408
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt08550
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt08550
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt056415
IRS990/CYOtherExpensesAmt01783789
IRS990/CYOtherRevenueAmt07136
IRS990/CYProgramServiceRevenueAmt01242671
IRS990/CYRevenuesLessExpensesAmt0-730485
IRS990/CYSalariesCompEmpBnftPaidAmt0252918
IRS990/CYTotalExpensesAmt02036707
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01306222
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01933
IRS990/DeferredRevenueGrp/EOYAmt01730
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0895808
IRS990/DepreciationDepletionGrp/TotalAmt0895808
IRS990/Desc0MAINATAIN AN ADEQUATE, DEPENDABLE, LONGTERM, HIGH QUALITY WATER SERVICE TO ITS MEMBERSHIP IN NORTHWEST SOUTH DAKOTA AND SURROUNDING AREAS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01927511
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt019828
IRS990/FeesForServicesAccountingGrp/TotalAmt019828
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LYNN FREY
IRS990/Form990PartVIISectionAGrp/PersonNm1DON MELLING
IRS990/Form990PartVIISectionAGrp/PersonNm2BRIAN MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm3PATRICK DALZELL
IRS990/Form990PartVIISectionAGrp/PersonNm4LUKE CLEMENTS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt03000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11650
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01310115
IRS990/GrossRentsGrp/RealAmt02700
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt019156
IRS990/InsuranceGrp/TotalAmt019156
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt0143271
IRS990/InterestGrp/TotalAmt0143271
IRS990/InventoriesForSaleOrUseGrp/BOYAmt083662
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0112522
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt056415
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt056415
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt014455282
IRS990/LandBldgEquipBasisNetGrp/BOYAmt016911345
IRS990/LandBldgEquipBasisNetGrp/EOYAmt016101055
IRS990/LandBldgEquipCostOrOtherBssAmt030556337
IRS990/LegalDomicileStateCd0SD
IRS990/LessRentalExpensesGrp/RealAmt03893
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO BRING QUALITY WATER TO PERKINS COUNTY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt05113578
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04692309
IRS990/NetAssetsOrFundBalancesBOYAmt014395750
IRS990/NetAssetsOrFundBalancesEOYAmt013750783
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-1193
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-1193
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt014395750
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt013750783
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt050862
IRS990/OccupancyGrp/TotalAmt050862
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09038
IRS990/OfficeExpensesGrp/TotalAmt09038
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt085303
IRS990/OtherAssetsTotalGrp/EOYAmt082506
IRS990/OtherChangesInNetAssetsAmt085518
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0WATER PURCHASES & TESTING
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2CONSTRUCTION & ENGINEERING
IRS990/OtherExpensesGrp/Desc3BAD DEBTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019493
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15678
IRS990/OtherExpensesGrp/ProgramServicesAmt0514913
IRS990/OtherExpensesGrp/ProgramServicesAmt147571
IRS990/OtherExpensesGrp/ProgramServicesAmt211562
IRS990/OtherExpensesGrp/TotalAmt0514913
IRS990/OtherExpensesGrp/TotalAmt167064
IRS990/OtherExpensesGrp/TotalAmt211562
IRS990/OtherExpensesGrp/TotalAmt35678
IRS990/OtherLiabilitiesGrp/BOYAmt098985
IRS990/OtherLiabilitiesGrp/EOYAmt099731
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS & REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08329
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08329
IRS990/OtherRevenueTotalAmt08329
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0244368
IRS990/OtherSalariesAndWagesGrp/TotalAmt0244368
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01779013
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01742774
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023597
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024458
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0HOOKUP FEES
IRS990/ProgramServiceRevenueGrp/Desc1SERVICE WORK
IRS990/ProgramServiceRevenueGrp/Desc2WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11228521
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11228521
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt058789
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01746580
IRS990/PYOtherRevenueAmt05912
IRS990/PYProgramServiceRevenueAmt01097363
IRS990/PYRevenuesLessExpensesAmt0-822594
IRS990/PYSalariesCompEmpBnftPaidAmt0238078
IRS990/PYTotalExpensesAmt01984658
IRS990/PYTotalRevenueAmt01162064
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-730485
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-1193
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt015990762
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014057045
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt030047807
IRS990ScheduleD/EquipmentGrp/BookValueAmt084093
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0398237
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0482330
IRS990ScheduleD/LandGrp/BookValueAmt026200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020754
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt178291
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2261
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED BENEFITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HOOKUP FEES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016101055
IRS990ScheduleD/TotalLiabilityAmt099731
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PERKINS COUNTY RURAL WATER SYSTEM, INC.'S MEMEBERS CONSIST OF THE GENERAL PUBLIC THAT ARE SERVED BY THE WATER SUPPLY OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX FORM 990 REVIEWED AND APPROVED BY BOARD PRESIDENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S OFFICERS, DIRECTORS, AND MANAGERS ARE TO ANNUALLY DISCLOSE BY FORM TO THE PRESIDENT OF THE BOARD, ALL CONFLICTS OF INTEREST. THE PRESIDENT WILL THEN DETERMINE THE ACTIONS NEEDED TO RESOLVE THE CONFLICT. THE ORGANIZATION'S MANAGERS WILL ALSO MONITOR ONGOING ACTIVITIES AND DISCLOSE THEM THE THE BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL COMPENSATION OF MANAGER AND EMPLOYEES IS APPROVED WITH ANNUAL BUDGET BY GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PERKINS COUNTY RURAL WATER SYSTEM, INC.'S POLICIES AND PROCEDURES ARE PROVIDED UPON REQUEST TO THE GENERAL PUBLIC AS WELL AS THE FINANCIAL STATEMENTS AND TAX RETURN. THE FINANCIAL STATEMENTS ARE ALSO PRESENTED TO THE GENERAL PUBLIC AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIFFERENCE BETWEEN BOOK & TAX DEP = $85518
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt019643440
IRS990/TotalAssetsEOYAmt018581591
IRS990/TotalAssetsGrp/BOYAmt019643440
IRS990/TotalAssetsGrp/EOYAmt018581591
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109196
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01927511
IRS990/TotalFunctionalExpensesGrp/TotalAmt02036707
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05247690
IRS990/TotalLiabilitiesEOYAmt04830808
IRS990/TotalLiabilitiesGrp/BOYAmt05247690
IRS990/TotalLiabilitiesGrp/EOYAmt04830808
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014395750
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013750783
IRS990/TotalProgramServiceExpensesAmt01927511
IRS990/TotalProgramServiceRevenueAmt01242671
IRS990/TotalReportableCompFromOrgAmt08550
IRS990/TotalRevenueGrp/ExclusionAmt0-1193
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01307415
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01306222
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019643440
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018581591
IRS990/TravelGrp/ManagementAndGeneralAmt045425
IRS990/TravelGrp/TotalAmt045425
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 160
IRS990/USAddress/CityNm0BISON
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057620
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.PCRWS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDI BAYSINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERKINS COUNTY RURAL WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0PERK
ReturnHeader/Filer/EIN0460426436
ReturnHeader/Filer/PhoneNum06052445608
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 160
ReturnHeader/Filer/USAddress/CityNm0BISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057620
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471461886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mueller & Associates CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106 Main Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lemmon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057638
ReturnHeader/PreparerPersonGrp/PhoneNum06053743388
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rosemary Mueller
ReturnHeader/ReturnTs02025-11-10T12:46:50-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.