Civic Intelligence

Perkins County Rural Water System Inc

990 • Fiscal year 2016 • EIN 46-0426436

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 01, 2017

Organization ProfileWWW.PCRWS.COM
PO Box 160Bison, SD 57620

(605) 244-5608

Siviq Scores

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

Liabilities / Assets

57th percentile

0.24x

Higher debt load relative to assets than 57% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

1.73x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Net Margin

84th percentile

46%

Higher net margin than 84% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

33rd percentile

$2,250

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Asset Growth

79th percentile

9.3%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

93rd percentile

151%

Faster revenue growth than 93% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$24,698,492

Up $2,098,345 (+9.3%) from 2015

Net Assets

Up

$18,832,573

Up $1,651,783 (+9.6%) from 2015

Liabilities

Up

$5,865,919

Up $446,562 (+8.2%) from 2015

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin84th percentile

Revenue

Up

$3,381,793

Up $2,034,804 (+151%) from 2015

Expenses

Up

$1,811,806

Up $9,227 (+0.5%) from 2015

Net Income

Up

$1,569,987

Up $2,025,577 (+445%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$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

2016

Assets$24,698,492
Liabilities$5,865,919
Net Assets$18,832,573
Open 2016 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$3,381,793
Expenses$1,811,806
Net Income$1,569,987
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 1, 2017
Return Version
2016v3.0
Gross Receipts
$3,416,571
Mission and Program Overview

Mission

To bring quality water to perkins county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,620,448$21,918,212▲ $297,764
Other Notes and Loans Receivable, Net$385,800$2,024,290▲ $1,638,490
Cash and Non-Interest-Bearing Accounts$275,825$465,426▲ $189,601
Accounts Receivable$74,873$51,002▼ $23,871
Inventories for Sale or Use$43,857$28,550▼ $15,307
Prepaid Expenses and Deferred Charges$13,040$13,187▲ $147
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$22,600,147$24,698,492▲ $2,098,345
Other Assets Total$186,304$197,825▲ $11,521
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,144,000$5,550,746▲ $406,746
Accounts Payable and Accrued Expenses$71,639$220,251▲ $148,612
Unsecured Notes Loans Payable$108,057--
Other Liabilities$89,316$87,621▼ $1,695
Deferred Revenue$6,345$7,301▲ $956
Total Liabilities$5,419,357$5,865,919▲ $446,562
Net Assets / Fund Balance
Unrestricted Net Assets$17,180,790$18,832,573▲ $1,651,783
Total Net Assets Fund Balance$17,180,790$18,832,573▲ $1,651,783
Total Liabilities and Net Assets / Fund Balance$22,600,147$24,698,492▲ $2,098,345

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,804,698$7,641,017$29,445,715
Equipment$87,314$317,383$404,697
Land$26,200-$26,200
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleBaseTotal
Lynn FreySecretary$2,250$2,250
Arthur PedersonDirector$2,250$2,250
Stanley BrixeyDirector$1,750$1,750
Brian MorrisVice President$1,500$1,500
Don MellingPresident$1,500$1,500
Luke ClementsDirector$1,500$1,500
Holly WaddellDirector$1,375$1,375
Colin LamontTreasurer$1,250$1,250
Rodney LefebreDirector$1,250$1,250
Revenue and Support

Revenue Composition

Contributions and Grants
$610,119
Program Service Revenue
$1,000,759
Investment Income
$30,107
Other Revenue
$1,740,808
Change in Net Assets
$1,569,987

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,381,793
Total Revenue per Audited Statements
$3,381,793
Total Revenue per Form 990
$3,381,793
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,635,229
Salaries, Compensation, and Employee Benefits$176,577
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$880,876--$880,876
Interest$156,782--$156,782
Other Salaries and Wages$135,862--$135,862
Occupancy$38,026--$38,026
Other Expenses$15,353--$15,353
Current Officers, Directors, Trustees, and Key Employees$14,625--$14,625
Insurance$14,355--$14,355
Other Employee Benefits$14,304--$14,304
Fees for Services Accounting$13,845--$13,845
Payroll Taxes$11,786--$11,786
Travel$9,576--$9,576
Office Expenses$9,506--$9,506
Fees for Services Other$6,048--$6,048
All Other Expenses$3,497--$3,497
Advertising$1,274--$1,274
Fees for Services Legal$199--$199
Total Functional Expenses$1,811,806$0$0$1,811,806

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,811,806
Total Expenses per Audited Statements$1,811,806
Total Expenses per Form 990$1,811,806
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
Lobbying 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$77,794
Accrued Benefits Payable$5,795
Accrued Taxes$3,607
Hookup Fees Payable$425
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Line 6: Explanation of Classes of Members or Shareholder

“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, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“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
2017-09-01
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
12

Preparer

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

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Basis difference = -$3061”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Difference between book & tax dep = $85206”

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Nonallowable meals = -$349”

Raw XML AppendixShowing 400 of 451 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/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07958400
IRS990/LandBldgEquipBasisNetGrp/BOYAmt021620448
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021918212
IRS990/LandBldgEquipCostOrOtherBssAmt029876612
IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt031952
IRS990/LessRentalExpensesGrp/RealAmt02826
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
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/BOYAmt05144000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05550746
IRS990/NetAssetsOrFundBalancesBOYAmt017180790
IRS990/NetAssetsOrFundBalancesEOYAmt018832573
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-31552
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-31552
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0774
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0774
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt038026
IRS990/OccupancyGrp/TotalAmt038026
IRS990/OfficeExpensesGrp/ProgramServicesAmt09506
IRS990/OfficeExpensesGrp/TotalAmt09506
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0186304
IRS990/OtherAssetsTotalGrp/EOYAmt0197825
IRS990/OtherChangesInNetAssetsAmt081796
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014304
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014304
IRS990/OtherExpensesGrp/Desc0WATER PURCHASES & TESTING
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2CONSTRUCTION & ENGINEERING
IRS990/OtherExpensesGrp/Desc3REPAIRS
IRS990/OtherExpensesGrp/ProgramServicesAmt0356472
IRS990/OtherExpensesGrp/ProgramServicesAmt1106985
IRS990/OtherExpensesGrp/ProgramServicesAmt222435
IRS990/OtherExpensesGrp/ProgramServicesAmt315353
IRS990/OtherExpensesGrp/TotalAmt0356472
IRS990/OtherExpensesGrp/TotalAmt1106985
IRS990/OtherExpensesGrp/TotalAmt222435
IRS990/OtherExpensesGrp/TotalAmt315353
IRS990/OtherLiabilitiesGrp/BOYAmt089316
IRS990/OtherLiabilitiesGrp/EOYAmt087621
IRS990/OtherRevenueMiscGrp/Desc0LEMMON CONSTRUCTION REIMB
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS & REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01736100
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13934
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01736100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13934
IRS990/OtherRevenueTotalAmt01740034
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0135862
IRS990/OtherSalariesAndWagesGrp/TotalAmt0135862
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0385800
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt02024290
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt011786
IRS990/PayrollTaxesGrp/TotalAmt011786
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013040
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013187
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/RelatedOrExemptFuncIncomeAmt020891
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117857
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2962011
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020891
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117857
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2962011
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0551
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-753
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01628395
IRS990/PYOtherRevenueAmt0391296
IRS990/PYProgramServiceRevenueAmt0955895
IRS990/PYRevenuesLessExpensesAmt0-455590
IRS990/PYSalariesCompEmpBnftPaidAmt0174184
IRS990/PYTotalExpensesAmt01802579
IRS990/PYTotalRevenueAmt01346989
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01569987
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0774
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01000759
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt021804698
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07641017
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt029445715
IRS990ScheduleD/EquipmentGrp/BookValueAmt087314
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0317383
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0404697
IRS990ScheduleD/ExpensesSubtotalAmt01811806
IRS990ScheduleD/LandGrp/BookValueAmt026200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05795
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt177794
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23607
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED BENEFITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HOOKUP FEES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt03381793
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021918212
IRS990ScheduleD/TotalExpensesPerForm990Amt01811806
IRS990ScheduleD/TotalLiabilityAmt087621
IRS990ScheduleD/TotalRevenuePerForm990Amt03381793
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03381793
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01811806
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/ExplanationTxt5BASIS DIFFERENCE = -$3061
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DIFFERENCE BETWEEN BOOK & TAX DEP = $85206
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NONALLOWABLE MEALS = -$349
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt022600147
IRS990/TotalAssetsEOYAmt024698492
IRS990/TotalAssetsGrp/BOYAmt022600147
IRS990/TotalAssetsGrp/EOYAmt024698492
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0610119
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01811806
IRS990/TotalFunctionalExpensesGrp/TotalAmt01811806
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05419357
IRS990/TotalLiabilitiesEOYAmt05865919

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,698,492
Liabilities
$5,865,919
Net assets
$18,832,573
Revenue
$3,381,793
Expenses
$1,811,806
Net income
$1,569,987
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
2016Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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