Civic Intelligence

Perkins County Rural Water System Inc

990 • Fiscal year 2017 • EIN 46-0426436

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 11, 2018

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.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

4.37x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Net Margin

6th percentile

-37%

Higher net margin than 6% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

30th percentile

$2,625

Higher top officer pay than 30% of similar nonprofits.

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

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Asset Growth

23rd percentile

-1.5%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

2nd percentile

-60%

Faster revenue growth than 2% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$24,323,515

Down $374,977 (-1.5%) from 2016

Net Assets

Down

$18,418,020

Down $414,553 (-2.2%) from 2016

Liabilities

Up

$5,905,495

Up $39,576 (+0.7%) from 2016

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin6th percentile

Revenue

Down

$1,349,960

Down $2,031,833 (-60%) from 2016

Expenses

Up

$1,851,494

Up $39,688 (+2.2%) from 2016

Net Income

Down

-$501,534

Down $2,071,521 (-132%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth23rd 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

2017

Assets$24,323,515
Liabilities$5,905,495
Net Assets$18,418,020
Open 2017 Filing

Operations Trend

Revenue Growth2nd 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

2017

Revenue$1,349,960
Expenses$1,851,494
Net Income-$501,534
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 11, 2018
Return Version
2017v2.2
Gross Receipts
$1,363,094
Mission and Program Overview

Mission

To bring quality water to perkins county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,918,212$21,688,116▼ $230,096
Other Notes and Loans Receivable, Net$2,024,290$1,989,961▼ $34,329
Cash and Non-Interest-Bearing Accounts$465,426$453,432▼ $11,994
Accounts Receivable$51,002$55,483▲ $4,481
Inventories for Sale or Use$28,550$31,656▲ $3,106
Prepaid Expenses and Deferred Charges$13,187$16,617▲ $3,430
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$24,698,492$24,323,515▼ $374,977
Other Assets Total$197,825$88,250▼ $109,575
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,550,746$5,761,445▲ $210,699
Other Liabilities$87,621$110,712▲ $23,091
Accounts Payable and Accrued Expenses$220,251$27,715▼ $192,536
Deferred Revenue$7,301$5,623▼ $1,678
Total Liabilities$5,865,919$5,905,495▲ $39,576
Net Assets / Fund Balance
Unrestricted Net Assets$18,832,573$18,418,020▼ $414,553
Total Net Assets Fund Balance$18,832,573$18,418,020▼ $414,553
Total Liabilities and Net Assets / Fund Balance$24,698,492$24,323,515▼ $374,977

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,560,527$8,442,346$30,002,873
Equipment$101,389$309,210$410,599
Land$26,200-$26,200
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleBaseTotal
Lynn FreySecretary$2,625$2,625
Arthur PedersonDirector$2,250$2,250
Don MellingPresident$1,750$1,750
Stanley BrixeyDirector$1,750$1,750
Brian MorrisVice President$1,625$1,625
Luke ClementsTreasurer$1,375$1,375
Colin LamontTreasurer$1,250$1,250
Holly WaddellDirector$1,250$1,250
Rodney LefebreDirector$1,125$1,125
Revenue and Support

Revenue Composition

Contributions and Grants
$316,047
Program Service Revenue
$980,698
Investment Income
$50,736
Other Revenue
$2,479
Change in Net Assets
$-501,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,349,960
Total Revenue per Audited Statements
$1,349,960
Total Revenue per Form 990
$1,349,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,669,066
Salaries, Compensation, and Employee Benefits$182,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$913,467--$913,467
Interest$180,280--$180,280
Other Salaries and Wages$138,201--$138,201
Occupancy$44,495--$44,495
Other Employee Benefits$17,334--$17,334
Fees for Services Accounting$17,040--$17,040
Other Expenses$15,851--$15,851
Current Officers, Directors, Trustees, and Key Employees$15,000--$15,000
Insurance$14,140--$14,140
Office Expenses$13,648--$13,648
Payroll Taxes$11,893--$11,893
Travel$8,354--$8,354
Fees for Services Other$5,781--$5,781
All Other Expenses$3,940--$3,940
Advertising$1,629--$1,629
Total Functional Expenses$1,851,494$0$0$1,851,494

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,851,494
Total Expenses per Audited Statements$1,851,494
Total Expenses per Form 990$1,851,494
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$103,754
Accrued Benefits Payable$6,231
Hookup Fees Payable$425
Accrued Taxes$302
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
2018-09-11
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
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 = -$983”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Difference between book & tax dep = $88255”

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Nonallowable meals = -$291”

Raw XML AppendixShowing 400 of 470 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/LandBldgEquipBasisNetGrp/EOYAmt021688116
IRS990/LandBldgEquipCostOrOtherBssAmt030439672
IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt010013
IRS990/LessRentalExpensesGrp/RealAmt03121
IRS990/LicensedMoreThanOneStateInd0false
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/BOYAmt05550746
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05761445
IRS990/NetAssetsOrFundBalancesBOYAmt018832573
IRS990/NetAssetsOrFundBalancesEOYAmt018418020
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-10013
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-10013
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0479
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0479
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt044495
IRS990/OccupancyGrp/TotalAmt044495
IRS990/OfficeExpensesGrp/ProgramServicesAmt013648
IRS990/OfficeExpensesGrp/TotalAmt013648
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0197825
IRS990/OtherAssetsTotalGrp/EOYAmt088250
IRS990/OtherChangesInNetAssetsAmt086981
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt017334
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017334
IRS990/OtherExpensesGrp/Desc0WATER PURCHASES & TESTING
IRS990/OtherExpensesGrp/Desc1CONSTRUCTION & ENGINEERING
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3REPAIRS
IRS990/OtherExpensesGrp/ProgramServicesAmt0347812
IRS990/OtherExpensesGrp/ProgramServicesAmt154448
IRS990/OtherExpensesGrp/ProgramServicesAmt248181
IRS990/OtherExpensesGrp/ProgramServicesAmt315851
IRS990/OtherExpensesGrp/TotalAmt0347812
IRS990/OtherExpensesGrp/TotalAmt154448
IRS990/OtherExpensesGrp/TotalAmt248181
IRS990/OtherExpensesGrp/TotalAmt315851
IRS990/OtherLiabilitiesGrp/BOYAmt087621
IRS990/OtherLiabilitiesGrp/EOYAmt0110712
IRS990/OtherRevenueMiscGrp/Desc0LEMMON CONSTRUCTION REIMB
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS & REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02000
IRS990/OtherRevenueTotalAmt02000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0138201
IRS990/OtherSalariesAndWagesGrp/TotalAmt0138201
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt02024290
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01989961
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt011893
IRS990/PayrollTaxesGrp/TotalAmt011893
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013187
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016617
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/RelatedOrExemptFuncIncomeAmt015818
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2962730
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015818
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2962730
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0610119
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt030107
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01635229
IRS990/PYOtherRevenueAmt01740808
IRS990/PYProgramServiceRevenueAmt01000759
IRS990/PYRevenuesLessExpensesAmt01569987
IRS990/PYSalariesCompEmpBnftPaidAmt0176577
IRS990/PYTotalExpensesAmt01811806
IRS990/PYTotalRevenueAmt03381793
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-501534
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0479
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0980698
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt021560527
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08442346
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt030002873
IRS990ScheduleD/EquipmentGrp/BookValueAmt0101389
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0309210
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0410599
IRS990ScheduleD/ExpensesSubtotalAmt01851494
IRS990ScheduleD/LandGrp/BookValueAmt026200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06231
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1103754
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED BENEFITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HOOKUP FEES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01349960
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021688116
IRS990ScheduleD/TotalExpensesPerForm990Amt01851494
IRS990ScheduleD/TotalLiabilityAmt0110712
IRS990ScheduleD/TotalRevenuePerForm990Amt01349960
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01349960
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01851494
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt01250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt11250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt21125
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt31750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0COLIN LAMONT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1HOLLY WADDELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RODNEY LEFEBRE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3STANLEY BRIXEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt01250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt11250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt21125
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt31750
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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 = -$983
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DIFFERENCE BETWEEN BOOK & TAX DEP = $88255
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NONALLOWABLE MEALS = -$291
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

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,323,515
Liabilities
$5,905,495
Net assets
$18,418,020
Revenue
$1,349,960
Expenses
$1,851,494
Net income
-$501,534
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
2017Detailed filing. Detailed filing data is available for this year.$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