Civic Intelligence

Hermosa Water Users Association

990 • Fiscal year 2024 • EIN 51-0137862

Nov 01, 2023 to Oct 31, 2024 • Filed on Dec 23, 2024

Organization ProfileN/A
PO Box 41Hermosa, SD 57744

(605) 255-4504

Siviq Scores

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

Liabilities / Assets

69th percentile

0.23x

Higher debt load relative to assets than 69% of similar nonprofits.

2024 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.99x

Higher debt load relative to revenue than 76% of similar nonprofits.

2024 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2024

Net Margin

68th percentile

17%

Higher net margin than 68% of similar nonprofits.

2024 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2024

Asset Growth

52nd percentile

2.5%

Faster asset growth than 52% of similar nonprofits.

2024 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

8.7%

Faster revenue growth than 61% of similar nonprofits.

2024 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$568,708

Up $13,662 (+2.5%) from 2023

Net Assets

Up

$439,917

Up $22,740 (+5.5%) from 2023

Liabilities

Down

$128,791

Down $9,078 (-6.6%) from 2023

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin68th percentile

Revenue

Up

$130,184

Up $10,399 (+8.7%) from 2023

Expenses

Up

$107,444

Up $43,058 (+67%) from 2023

Net Income

Down

$22,740

Down $32,659 (-59%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$600K$400K$200K$0Assets 2011: $382,996Liabilities 2011: $172,999Net Assets 2011: $209,9972011Assets 2012: $343,855Liabilities 2012: $170,428Net Assets 2012: $173,4272012Assets 2013: $301,972Liabilities 2013: $167,550Net Assets 2013: $134,4222013Assets 2014: $246,786Liabilities 2014: $164,744Net Assets 2014: $82,0422014Assets 2015: $218,731Liabilities 2015: $162,010Net Assets 2015: $56,7212015Assets 2016: $219,867Liabilities 2016: $158,868Net Assets 2016: $60,9992016Assets 2017: $201,801Liabilities 2017: $155,669Net Assets 2017: $46,1322017Assets 2018: $194,335Liabilities 2018: $152,327Net Assets 2018: $42,0082018Assets 2019: $188,579Liabilities 2019: $148,838Net Assets 2019: $39,7412019Assets 2020: $190,981Liabilities 2020: $145,612Net Assets 2020: $45,3692020Assets 2021: $228,133Liabilities 2021: $141,803Net Assets 2021: $86,3302021Assets 2022: $503,771Liabilities 2022: $141,993Net Assets 2022: $361,7782022Assets 2023: $555,046Liabilities 2023: $137,869Net Assets 2023: $417,1772023Assets 2024: $568,708Liabilities 2024: $128,791Net Assets 2024: $439,9172024Assets 2025: $471,150Liabilities 2025: $124,255Net Assets 2025: $346,8952025

Highlighted filing

2024

Assets$568,708
Liabilities$128,791
Net Assets$439,917
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

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

$400K$200K$0-$200KRevenue 2011: $66,077Expenses 2011: $111,454Net Income 2011: -$45,3772011Revenue 2012: $74,752Expenses 2012: $111,322Net Income 2012: -$36,5702012Revenue 2013: $70,698Expenses 2013: $109,703Net Income 2013: -$39,0052013Revenue 2014: $86,867Expenses 2014: $139,241Net Income 2014: -$52,3742014Revenue 2015: $101,178Expenses 2015: $126,499Net Income 2015: -$25,3212015Revenue 2016: $102,301Expenses 2016: $98,023Net Income 2016: $4,2782016Revenue 2017: $103,373Expenses 2017: $118,240Net Income 2017: -$14,8672017Revenue 2018: $94,776Expenses 2018: $98,900Net Income 2018: -$4,1242018Revenue 2019: $110,564Expenses 2019: $112,831Net Income 2019: -$2,2672019Revenue 2020: $102,658Expenses 2020: $97,030Net Income 2020: $5,6282020Revenue 2021: $120,667Expenses 2021: $79,706Net Income 2021: $40,9612021Revenue 2022: $334,465Expenses 2022: $59,017Net Income 2022: $275,4482022Revenue 2023: $119,785Expenses 2023: $64,386Net Income 2023: $55,3992023Revenue 2024: $130,184Expenses 2024: $107,444Net Income 2024: $22,7402024Revenue 2025: $115,854Expenses 2025: $208,875Net Income 2025: -$93,0212025

Highlighted filing

2024

Revenue$130,184
Expenses$107,444
Net Income$22,740
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Dec 23, 2024
Return Version
2023v5.1
Gross Receipts
$130,184
Mission and Program Overview

Mission

Rural water service to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$120,531$326,689▲ $206,158
Investments Other Securities$421,552$225,531▼ $196,021
Savings and Temporary Cash Investments$10,259$10,300▲ $41
Cash and Non-Interest-Bearing Accounts$2,704$6,188▲ $3,484
Total Assets$555,046$568,708▲ $13,662
Liabilities
Mortgage Notes Payable Secured by Investment Property$137,869$128,791▼ $9,078
Total Liabilities$137,869$128,791▼ $9,078
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$417,177$439,917▲ $22,740
Total Net Assets Fund Balance$417,177$439,917▲ $22,740
Total Liabilities and Net Assets / Fund Balance$555,046$568,708▲ $13,662

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$325,005$560,439$885,444
Buildings$484$60,222$60,706
Land$1,200-$1,200
Other Securities$225,531--
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Tyler RobertsonPresident
Robert KnappVice President
Dan MintzlaffBoard Member
Darwin SchockBoard Member
Mortz EspyBoard Member
Betty DikoffSecretary
Nancy BakerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$122,157
Investment Income
$8,027
Other Revenue
$0
Change in Net Assets
$22,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$107,444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$27,233--$27,233
Fees for Services Other$21,080--$21,080
Other Expenses$10,780--$10,780
Interest$5,706--$5,706
Insurance$3,603--$3,603
Office Expenses$1,139--$1,139
Fees for Services Legal$726--$726
Total Functional Expenses$107,444$0$0$107,444
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Form 990 is provided to the treasurer of the board of directors for review prior to filing.”

Governing documents etc available to public Part VI line 19

“The association makes its governing documents and financial information available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Hermosa Water Users Association
EIN
51-0137862
Address
PO BOX 41, Hermosa, SD 57744

Signing Officer

Name
Nancy Baker
Title
Treasurer
Phone
6052554504
Signed
2024-12-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tyler Robertson
Formed
1975
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Showalter and Co CPA LLC
Address
2040 W Main Suite 207, Rapid City, SD 57702
Preparer
Scott Showalter CPA
Phone
6056463585
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Contract labor for water line maintenance and repairs - 33,857contract bookkeeping - 2,4001099s were issued for these expenses”

Raw XML Appendix327 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/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE TREASURER OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT LABOR FOR WATER LINE MAINTENANCE AND REPAIRS - 33,857CONTRACT BOOKKEEPING - 2,4001099S WERE ISSUED FOR THESE EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2List of other fees for services expenses Part IX line 11g
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0107444
IRS990/TotalProgramServiceRevenueAmt0122157
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0130184
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0130184
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0555046
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0568708
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY BAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06052554504
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HERMOSA WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HERM
ReturnHeader/Filer/EIN0510137862
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 41
ReturnHeader/Filer/USAddress/CityNm0Hermosa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057744
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814543003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Showalter and Co CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02040 W Main Suite 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rapid City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057702
ReturnHeader/PreparerPersonGrp/PhoneNum06056463585
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Scott Showalter CPA
ReturnHeader/ReturnTs02024-12-23T12:39:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$568,708
Liabilities
$128,791
Net assets
$439,917
Revenue
$130,184
Expenses
$107,444
Net income
$22,740
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.71$1.24$3.47$1.16$2.09$0.93
2024Detailed filing. Detailed filing data is available for this year.$5.69$1.29$4.40$1.30$1.07$0.23
2023Summary only. Only limited summary data is available for this year.$5.55$1.38$4.17$1.20$0.64$0.55
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$1.42$3.62$3.34$0.59$2.75
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$1.42$0.86$1.21$0.80$0.41
2020Summary only. Only limited summary data is available for this year.$1.91$1.46$0.45$1.03$0.97$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$1.49$0.40$1.11$1.13$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$1.52$0.42$0.95$0.99$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$1.56$0.46$1.03$1.18$0.15
2016Summary only. Only limited summary data is available for this year.$2.20$1.59$0.61$1.02$0.98$0.04
2015Summary only. Only limited summary data is available for this year.$2.19$1.62$0.57$1.01$1.26$0.25
2014Summary only. Only limited summary data is available for this year.$2.47$1.65$0.82$0.87$1.39$0.52
2013Summary only. Only limited summary data is available for this year.$3.02$1.68$1.34$0.71$1.10$0.39
2012Summary only. Only limited summary data is available for this year.$3.44$1.70$1.73$0.75$1.11$0.37
2011Summary only. Only limited summary data is available for this year.$3.83$1.73$2.10$0.66$1.11$0.45