Civic Intelligence

Bear Butte Valley Water Inc

EIN 94-3480313 • 501(c)12 • Sturgis, SD

Profile

To provide water to users in the bear butte valley area.

PO Box 351Sturgis, SD 57785

bearbuttewater.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.24x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

44th percentile

1.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2023

Net Margin

98th percentile

83%

Higher net margin than 98% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

35%

Faster asset growth than 94% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

100th percentile

397%

Faster revenue growth than 100% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$18,482,518

Up $3,505,720 (+23%) from 2023

Liabilities

Up

$4,518,989

Up $921,421 (+26%) from 2023

Net Assets

Up

$13,963,529

Up $2,584,299 (+23%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin98th percentile

Revenue

Down

$3,134,709

Down $410,231 (-12%) from 2023

Expenses

Down

$550,410

Down $55,439 (-9.2%) from 2023

Net Income

Down

$2,584,299

Down $354,792 (-12%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$20M$15M$10M$5.0M$0Assets 2013: $111,052Liabilities 2013: $02013Assets 2014: $116,047Liabilities 2014: $2,232Net Assets 2014: $113,8152014Assets 2015: $5,470,943Liabilities 2015: $2,608,220Net Assets 2015: $2,862,7232015Assets 2016: $10,558,407Liabilities 2016: $2,961,556Net Assets 2016: $7,596,8512016Assets 2017: $10,797,505Liabilities 2017: $3,071,884Net Assets 2017: $7,725,6212017Assets 2018: $10,873,667Liabilities 2018: $3,024,311Net Assets 2018: $7,849,3562018Assets 2019: $10,758,937Liabilities 2019: $2,972,905Net Assets 2019: $7,786,0322019Assets 2020: $10,713,790Liabilities 2020: $2,921,826Net Assets 2020: $7,791,9642020Assets 2021: $10,899,017Liabilities 2021: $2,869,832Net Assets 2021: $8,029,1852021Assets 2022: $11,055,783Liabilities 2022: $2,814,747Net Assets 2022: $8,241,0362022Assets 2023: $14,976,798Liabilities 2023: $3,597,568Net Assets 2023: $11,379,2302023Assets 2024: $18,482,518Liabilities 2024: $4,518,989Net Assets 2024: $13,963,5292024

Highlighted filing

2024

Assets$18,482,518
Liabilities$4,518,989
Net Assets$13,963,529
Open 2024 Filing

Operations Trend

Revenue Growth100th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $49,586Expenses 2013: $204,795Net Income 2013: -$155,2092013Revenue 2014: $898,404Expenses 2014: $884,271Net Income 2014: $14,1332014Revenue 2015: $1,598,503Expenses 2015: $99,739Net Income 2015: $1,498,7642015Revenue 2016: $4,981,846Expenses 2016: $247,721Net Income 2016: $4,734,1252016Revenue 2017: $631,108Expenses 2017: $502,338Net Income 2017: $128,7702017Revenue 2018: $567,697Expenses 2018: $443,962Net Income 2018: $123,7352018Revenue 2019: $385,159Expenses 2019: $448,483Net Income 2019: -$63,3242019Revenue 2020: $463,411Expenses 2020: $457,479Net Income 2020: $5,9322020Revenue 2021: $748,499Expenses 2021: $511,278Net Income 2021: $237,2212021Revenue 2022: $713,132Expenses 2022: $501,281Net Income 2022: $211,8512022Revenue 2023: $3,544,940Expenses 2023: $605,849Net Income 2023: $2,939,0912023Revenue 2024: $3,134,709Expenses 2024: $550,410Net Income 2024: $2,584,2992024

Highlighted filing

2024

Revenue$3,134,709
Expenses$550,410
Net Income$2,584,299
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$18,482,518
Liabilities
$4,518,989
Net assets
$13,963,529
Revenue
$3,134,709
Expenses
$550,410
Net income
$2,584,299
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.5$4.52$14.0$3.13$0.55$2.58
2023Detailed filing. Detailed filing data is available for this year.$15.0$3.60$11.4$3.54$0.61$2.94
2022Detailed filing. Detailed filing data is available for this year.$11.1$2.81$8.24$0.71$0.50$0.21
2021Detailed filing. Detailed filing data is available for this year.$10.9$2.87$8.03$0.75$0.51$0.24
2020Detailed filing. Detailed filing data is available for this year.$10.7$2.92$7.79$0.46$0.46$0.01
2019Detailed filing. Detailed filing data is available for this year.$10.8$2.97$7.79$0.39$0.45$0.06
2018Detailed filing. Detailed filing data is available for this year.$10.9$3.02$7.85$0.57$0.44$0.12
2017Detailed filing. Detailed filing data is available for this year.$10.8$3.07$7.73$0.63$0.50$0.13
2016Detailed filing. Detailed filing data is available for this year.$10.6$2.96$7.60$4.98$0.25$4.73
2015Detailed filing. Detailed filing data is available for this year.$5.47$2.61$2.86$1.60$0.10$1.50
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.11$0.90$0.88$0.01
2013Summary only. Only limited summary data is available for this year.$0.11$0.00$0.05$0.20$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 20, 2025
Return Version
2024v5.0
Gross Receipts
$3,145,991
Mission and Program Overview

Mission

To provide water to users in the bear butte valley area.

Bear butte valley water, inc. Constructs, operates and maintains a rural water system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,897,699$17,143,972▲ $3,246,273
Cash and Non-Interest-Bearing Accounts$1,079,099$1,338,546▲ $259,447
Total Assets$14,976,798$18,482,518▲ $3,505,720
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,597,568$4,518,989▲ $921,421
Total Liabilities$3,597,568$4,518,989▲ $921,421
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,379,230$13,963,529▲ $2,584,299
Total Net Assets Fund Balance$11,379,230$13,963,529▲ $2,584,299
Total Liabilities and Net Assets / Fund Balance$14,976,798$18,482,518▲ $3,505,720

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,610,821$1,888,350$11,499,171
Other Land Buildings$7,355,812-$7,355,812
Land$105,236-$105,236
Buildings$72,103$2,747$74,850
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Clair RowettPresident
Ed BlairVice President
Bruce WeyrichDirector
Randy HallockDirector
Rich GroschDirector
Bob KaufmanSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Great Plains StructuresConstruction Services3301 LABORE RD, Vadnais Heights, MN 55110$1,465,804
Wilson Contracting LLCConstruction Services21652 PIEDMONT MEADOWS RD, Piedmont, SD 57769$1,259,705
Dgr EngineeringEngineering Services910 5TH STREET SUITE 103, Rapid City, SD 57701$258,237
Water Systems Drilling INCConstruction Services6300 HITT BLVD, Gillette, WY 82718$178,441
Dakota Pump INCConstruction Services25524 413TH AVE, Mitchell, SD 57301$103,507
Revenue and Support

Revenue Composition

Contributions and Grants
$2,392,900
Program Service Revenue
$735,687
Investment Income
$2,038
Other Revenue
$4,084
Change in Net Assets
$2,584,299

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,134,709
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,134,709
Total Revenue per Form 990
$3,134,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$462,587
Salaries, Compensation, and Employee Benefits$87,823
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$232,965
Other Salaries and Wages---$80,772
Interest---$67,638
Occupancy---$53,488
Fees for Services Accounting---$47,497
Fees for Services Legal---$7,456
Insurance---$7,093
Payroll Taxes---$6,505
Office Expenses---$5,639
Travel---$4,421
Conferences and Meetings---$1,468
Other Employee Benefits---$546
Other Expenses---$410
All Other Expenses---$316
Total Functional Expenses$0$0$0$550,410

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$550,410
Total Expenses per Audited Statements$550,410
Total Expenses per Form 990$550,410
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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, Part VI, Section B, Line 11B

“The board president reviews the form 990 prior to filing. Remaining board members are provided a copy of the 990 upon request.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available upon written request.”

Filing and Contact Details

Filer

Filer Name
Bear Butte Valley Water Inc
EIN
94-3480313
Phone
6053474360
Address
PO BOX 351, STURGIS, SD 57785

Signing Officer

Name
Clair Rowett
Title
President
Phone
6053474360
Signed
2025-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clair Rowett
Formed
2013
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
0

Preparer

Firm
Casey Peterson Ltd
Address
909 ST JOSEPH ST STE 101, RAPID CITY, SD 57701
Preparer
Deidre Budahl CPA
Phone
6053481930
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“This process has not changed from prior years.”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income taxes under section 501(c)(12) of the internal revenue code. The organization is not liable for income taxes if it operates within the confines of its exempt status. However, the organization may be responsible for taxes on unrelated business activities. In the event of an examination of the income tax returns, the tax liability of the organization could be changed if taxing authorities make adjustments to the tax-exempt purpose of the organization, or if taxing authorities determine activities are subject to unrelated business income. As of december 31, 2024, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The organization's income tax filings are subject to audit by various taxing authorities. The organization is no longer subject to federal and state income tax examinations by taxing authorities for years before 2021. Management continually evaluates expiring statutes of limitation, audits, proposed settlements, changes in tax law, and new authoritative rulings. The organization believes its estimates are appropriate based on current facts and circumstances. Interest and penalties assessed by income taxing authorities, if any, are included in interest expense.”

Raw XML Appendix379 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/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherExpensesGrp/TotalAmt0316
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06052060703
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 351
IRS990/BooksInCareOfDetail/USAddress/CityNm0STURGIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057785
IRS990/BusinessRlnWith35CtrlEntInd00
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt01468
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01465804
IRS990/ContractorCompensationGrp/CompensationAmt11259705
IRS990/ContractorCompensationGrp/CompensationAmt2258237
IRS990/ContractorCompensationGrp/CompensationAmt3178441
IRS990/ContractorCompensationGrp/CompensationAmt4103507
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03301 LABORE RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt121652 PIEDMONT MEADOWS RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2910 5TH STREET SUITE 103
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt36300 HITT BLVD
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2SD
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4SD
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd457301
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0GREAT PLAINS STRUCTURES
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1WILSON CONTRACTING LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2DGR ENGINEERING
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3WATER SYSTEMS DRILLING INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4DAKOTA PUMP INC
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IRS990/ContractorCompensationGrp/ServicesDesc3CONSTRUCTION SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc4CONSTRUCTION SERVICES
IRS990/CreditCounselingInd00
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IRS990/CYTotalExpensesAmt0550410
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DescribedInSection501c3Ind00
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IRS990/EmployeeCnt03
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/PersonNm2BOB KAUFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3CLAIR ROWETT
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0546
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SUPPLIES AND SMALL TOOL
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt017405
IRS990/OtherExpensesGrp/TotalAmt114539
IRS990/OtherExpensesGrp/TotalAmt22252
IRS990/OtherExpensesGrp/TotalAmt3410
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt04084
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04084
IRS990/OtherRevenueTotalAmt04084
IRS990/OtherSalariesAndWagesGrp/TotalAmt080772
IRS990/OtherSourcesGrossIncomeAmt016719
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt06505
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CLAIR ROWETT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/Desc0USER TAP & CONSTRUCTIO
IRS990/ProgramServiceRevenueGrp/Desc1WATER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0517860
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1217827
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0517860
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1217827
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02809101
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011989
IRS990/PYOtherExpensesAmt0544781
IRS990/PYOtherRevenueAmt01024
IRS990/PYProgramServiceRevenueAmt0722826
IRS990/PYRevenuesLessExpensesAmt02939091
IRS990/PYSalariesCompEmpBnftPaidAmt061068
IRS990/PYTotalExpensesAmt0605849
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03544940
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02584299
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt072103
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02747
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt074850
IRS990ScheduleD/EquipmentGrp/BookValueAmt09610821
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01888350
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011499171
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0550410
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0105236
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07355812
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07355812
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03134709
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT LIABLE FOR INCOME TAXES IF IT OPERATES WITHIN THE CONFINES OF ITS EXEMPT STATUS. HOWEVER, THE ORGANIZATION MAY BE RESPONSIBLE FOR TAXES ON UNRELATED BUSINESS ACTIVITIES. IN THE EVENT OF AN EXAMINATION OF THE INCOME TAX RETURNS, THE TAX LIABILITY OF THE ORGANIZATION COULD BE CHANGED IF TAXING AUTHORITIES MAKE ADJUSTMENTS TO THE TAX-EXEMPT PURPOSE OF THE ORGANIZATION, OR IF TAXING AUTHORITIES DETERMINE ACTIVITIES ARE SUBJECT TO UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2024, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2021. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION BELIEVES ITS ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0550410
IRS990ScheduleD/TotalRevenuePerForm990Amt03134709
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03134709
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0550410
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD PRESIDENT REVIEWS THE FORM 990 PRIOR TO FILING. REMAINING BOARD MEMBERS ARE PROVIDED A COPY OF THE 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt014976798
IRS990/TotalAssetsEOYAmt018482518
IRS990/TotalAssetsGrp/BOYAmt014976798
IRS990/TotalAssetsGrp/EOYAmt018482518
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02392900
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0550410
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03597568
IRS990/TotalLiabilitiesEOYAmt04518989
IRS990/TotalLiabilitiesGrp/BOYAmt03597568
IRS990/TotalLiabilitiesGrp/EOYAmt04518989
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011379230
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013963529
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0735687
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06122
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0735687
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03134709
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014976798
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018482518
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04421
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 351
IRS990/USAddress/CityNm0STURGIS
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057785
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0BEARBUTTEWATER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CLAIR ROWETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06053474360
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEAR BUTTE VALLEY WATER INC
ReturnHeader/Filer/BusinessNameControlTxt0BEAR
ReturnHeader/Filer/EIN0943480313
ReturnHeader/Filer/PhoneNum06053474360
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 351
ReturnHeader/Filer/USAddress/CityNm0STURGIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460403496
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CASEY PETERSON LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0909 ST JOSEPH ST STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAPID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057701
ReturnHeader/PreparerPersonGrp/PhoneNum06053481930
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEIDRE BUDAHL CPA
ReturnHeader/ReturnTs02025-03-21T13:45:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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