Civic Intelligence

Joint Well Field Inc

990 • Fiscal year 2014 • EIN 58-2667474

Jan 01, 2014 to Dec 31, 2014 • Filed on May 13, 2015

Organization ProfileN/A
47602 SD Highway 28 PO Box 340Toronto, SD 57268

(605) 794-4201

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.47x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

56th percentile

1.68x

Higher debt load relative to revenue than 56% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

50th percentile

3.3%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$400

Higher top officer pay than 61% of similar nonprofits.

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

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

53rd percentile

0.2%

Faster asset growth than 53% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-1.4%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$1,038,573

Up $2,221 (+0.2%) from 2013

Net Assets

Up

$547,783

Up $9,722 (+1.8%) from 2013

Liabilities

Down

$490,790

Down $7,501 (-1.5%) from 2013

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin50th percentile

Revenue

Down

$292,423

Down $4,074 (-1.4%) from 2013

Expenses

Down

$282,701

Down $12,838 (-4.3%) from 2013

Net Income

Up

$9,722

Up $8,764 (+915%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$15M$10M$5.0M$0Assets 2011: $500,416Liabilities 2011: $10,778Net Assets 2011: $489,6382011Assets 2012: $1,044,530Liabilities 2012: $507,427Net Assets 2012: $537,1032012Assets 2013: $1,036,352Liabilities 2013: $498,291Net Assets 2013: $538,0612013Assets 2014: $1,038,573Liabilities 2014: $490,790Net Assets 2014: $547,7832014Assets 2015: $1,108,919Liabilities 2015: $480,762Net Assets 2015: $628,1572015Assets 2016: $1,180,393Liabilities 2016: $478,457Net Assets 2016: $701,9362016Assets 2017: $1,271,916Liabilities 2017: $465,304Net Assets 2017: $806,6122017Assets 2018: $1,985,539Liabilities 2018: $1,074,735Net Assets 2018: $910,8042018Assets 2019: $2,105,870Liabilities 2019: $1,036,900Net Assets 2019: $1,068,9702019Assets 2020: $2,338,387Liabilities 2020: $1,019,230Net Assets 2020: $1,319,1572020Assets 2021: $2,543,710Liabilities 2021: $953,264Net Assets 2021: $1,590,4462021Assets 2022: $6,306,434Liabilities 2022: $2,806,691Net Assets 2022: $3,499,7432022Assets 2023: $8,836,721Liabilities 2023: $5,218,832Net Assets 2023: $3,617,8892023Assets 2024: $12,813,903Liabilities 2024: $6,785,033Net Assets 2024: $6,028,8702024

Highlighted filing

2014

Assets$1,038,573
Liabilities$490,790
Net Assets$547,783
Open 2014 Filing

Operations Trend

Revenue Growth32nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2011: $214,9782011Expenses 2012: $262,3722012Revenue 2013: $296,497Expenses 2013: $295,539Net Income 2013: $9582013Revenue 2014: $292,423Expenses 2014: $282,701Net Income 2014: $9,7222014Revenue 2015: $362,663Expenses 2015: $282,289Net Income 2015: $80,3742015Revenue 2016: $373,159Expenses 2016: $299,380Net Income 2016: $73,7792016Revenue 2017: $430,684Expenses 2017: $326,008Net Income 2017: $104,6762017Revenue 2018: $464,817Expenses 2018: $360,625Net Income 2018: $104,1922018Revenue 2019: $563,019Expenses 2019: $404,853Net Income 2019: $158,1662019Revenue 2020: $695,837Expenses 2020: $445,650Net Income 2020: $250,1872020Revenue 2021: $758,352Expenses 2021: $487,063Net Income 2021: $271,2892021Revenue 2022: $2,476,788Expenses 2022: $567,491Net Income 2022: $1,909,2972022Revenue 2023: $856,862Expenses 2023: $738,716Net Income 2023: $118,1462023Revenue 2024: $3,224,112Expenses 2024: $813,131Net Income 2024: $2,410,9812024

Highlighted filing

2014

Revenue$292,423
Expenses$282,701
Net Income$9,722
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 13, 2015
Return Version
2014v5.0
Gross Receipts
$312,912
Mission and Program Overview

Mission

To provide a realiable source of water for the tax exempt rural water systems of Brookings-Deuel Rural Water System and Kingbrook Rural Water System.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$864,485$864,058▼ $427
Cash and Non-Interest-Bearing Accounts-$27,976-
Savings and Temporary Cash Investments$46,766$9,901▼ $36,865
Prepaid Expenses and Deferred Charges-$2,567-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$1,036,352$1,038,573▲ $2,221
Other Assets Total$125,101$134,071▲ $8,970
Liabilities
Mortgage Notes Payable Secured by Investment Property$483,630$474,784▼ $8,846
Accounts Payable and Accrued Expenses$12,872$14,250▲ $1,378
Other Liabilities$1,789$1,756▼ $33
Total Liabilities$498,291$490,790▼ $7,501
Net Assets / Fund Balance
Unrestricted Net Assets$491,295$537,882▲ $46,587
Temporarily Rstr Net Assets$46,766$9,901▼ $36,865
Total Net Assets Fund Balance$538,061$547,783▲ $9,722
Total Liabilities and Net Assets / Fund Balance$1,036,352$1,038,573▲ $2,221

Asset Categories

AssetBook ValueDepreciationBasis
Land$699,998-$699,998
Other Land Buildings$164,060$256,379$420,439
Other Assets Org$134,071--
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleBaseTotal
Brian ChristiansenDirector$400$400
Harold HaberChairman$400$400
Marvin AntonenVice Chairman$400$400
Neal KjenstadSec/Treasury$400$400
Rodney StormoDirector$400$400
Scott BrandenburgerDirector$400$400

Board Members and Trustees

NameTitle
Gene WiltsManager
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$233,910
Investment Income
$24
Other Revenue
$58,489
Change in Net Assets
$9,722

Audited Revenue Reconciliation

Revenue per Audited Statements
$292,423
Total Revenue per Audited Statements
$292,423
Total Revenue per Form 990
$292,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$277,185
Salaries, Compensation, and Employee Benefits$5,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$22,634
Interest---$21,491
Depreciation Depletion---$20,821
Insurance---$7,513
Other Expenses---$5,865
Other Employee Benefits---$3,116
Current Officers, Directors, Trustees, and Key Employees---$2,400
Fees for Services Legal---$1,482
Conferences and Meetings---$1,384
Travel---$454
Total Functional Expenses$0$0$0$282,701

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$282,701
Total Expenses per Audited Statements$282,701
Total Expenses per Form 990$282,701
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$1,756
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
No
Other officer compensation reviewed
No
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

“Membership in the corporation is limited to system users and is further defined in the organization's by-laws.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The financial statements and tax returns are submitted to the Board of Directors for review and approval, which may or may not occur prior to the filing of the completed tax returns.”

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

“The organization monitors and enforces any conflicts that may arise.”

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

“The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Joint Well Field Inc
EIN
58-2667474
Phone
6057944201
Address
47602 SD Highway 28 PO Box 340, Toronto, SD 57268

Signing Officer

Name
Gene Wilts
Title
Manager
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Kinner & Company Ltd
Address
404 3rd Ave PO Box 690, Brookings, SD 57006
Preparer
Nathan Kinner
Phone
6056922515
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organizations federal Exempt Organization Income Tax Returns (Form 990) for 2011, 2012, and 2013 are subject to examination by the IRS, generally for three years after they were filed.”

Raw XML Appendix381 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/PYProgramServiceRevenueAmt0237374
IRS990/PYRevenuesLessExpensesAmt0958
IRS990/PYSalariesCompEmpBnftPaidAmt05372
IRS990/PYTotalExpensesAmt0295539
IRS990/PYTotalRevenueAmt0296497
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt09722
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt043989
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt046766
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09901
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0282701
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0699998
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0699998
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0134071
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Patronage Equities
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Prepaid Insurance
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0164060
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0256379
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0420439
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01756
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Interest
IRS990ScheduleD/RevenueSubtotalAmt0292423
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organizations federal Exempt Organization Income Tax Returns (Form 990) for 2011, 2012, and 2013 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0864058
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0134071
IRS990ScheduleD/TotalExpensesPerForm990Amt0282701
IRS990ScheduleD/TotalLiabilityAmt01756
IRS990ScheduleD/TotalRevenuePerForm990Amt0292423
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0292423
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0282701
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership in the corporation is limited to system users and is further defined in the organization's by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The financial statements and tax returns are submitted to the Board of Directors for review and approval, which may or may not occur prior to the filing of the completed tax returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization monitors and enforces any conflicts that may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request.
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 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt046766
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt09901
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01036352
IRS990/TotalAssetsEOYAmt01038573
IRS990/TotalAssetsGrp/BOYAmt01036352
IRS990/TotalAssetsGrp/EOYAmt01038573
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282701
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0498291
IRS990/TotalLiabilitiesEOYAmt0490790
IRS990/TotalLiabilitiesGrp/BOYAmt0498291
IRS990/TotalLiabilitiesGrp/EOYAmt0490790
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0538061
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0547783
IRS990/TotalProgramServiceRevenueAmt0233910
IRS990/TotalReportableCompFromOrgAmt02400
IRS990/TotalRevenueGrp/ExclusionAmt024
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0292399
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292423
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01036352
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01038573
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt0454
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0491295
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0537882
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Gene Wilts
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Joint Well Field Inc
ReturnHeader/Filer/BusinessNameControlTxt0JOIN
ReturnHeader/Filer/EIN0582667474
ReturnHeader/Filer/PhoneNum06057944201
ReturnHeader/Filer/USAddress/AddressLine1Txt047602 SD Highway 28 PO Box 340
ReturnHeader/Filer/USAddress/CityNm0Toronto
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057268
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kinner & Company Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 3rd Ave PO Box 690
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brookings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057006
ReturnHeader/PreparerPersonGrp/PhoneNum06056922515
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nathan Kinner
ReturnHeader/ReturnTs02015-05-13T10:23:01-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,038,573
Liabilities
$490,790
Net assets
$547,783
Revenue
$292,423
Expenses
$282,701
Net income
$9,722
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.8$6.79$6.03$3.22$0.81$2.41
2023Detailed filing. Detailed filing data is available for this year.$8.84$5.22$3.62$0.86$0.74$0.12
2022Detailed filing. Detailed filing data is available for this year.$6.31$2.81$3.50$2.48$0.57$1.91
2021Detailed filing. Detailed filing data is available for this year.$2.54$0.95$1.59$0.76$0.49$0.27
2020Detailed filing. Detailed filing data is available for this year.$2.34$1.02$1.32$0.70$0.45$0.25
2019Detailed filing. Detailed filing data is available for this year.$2.11$1.04$1.07$0.56$0.40$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.99$1.07$0.91$0.46$0.36$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.27$0.47$0.81$0.43$0.33$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.48$0.70$0.37$0.30$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.48$0.63$0.36$0.28$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.49$0.55$0.29$0.28$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.04$0.50$0.54$0.30$0.30$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.51$0.54$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.01$0.49$0.21