WEB WATER DEVELOPMENT ASSOC INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WEB WATER DEVELOPMENT ASSOC INC (EIN 46-0352027)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-01-15
- IRS object ID
- 202530159349301718
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-15T11:30:51-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460387944 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KMWF & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6009 S SHARON AVE STE 101 | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460352027 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEB WATER DEVELOPMENT ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEBW | BusinessNameControlTxt |
| Phone | 6052294749 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 51 | AddressLine1Txt |
| City | ABERDEEN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 574020051 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHANE PHILLIPS | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 6052294749 | PhoneNum |
| Signature | 2025-01-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NORDELL GRIEBEL | PreparerPersonNm |
| PTIN | P00005383 | PTIN |
| Phone | 6053367213 | PhoneNum |
| Preparation | 2025-01-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHANE PHILLIPS | PrincipalOfficerNm |
| Gross Receipts | $19,452,602 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WEBWATER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | THE ORGRANIZATION WAS INCORPORATED FOR THE PURPOSE OF OPERATING A SYSTEM FOR THE DISTRIBUTION OF WATER TO ITS MEMBERS FOR DOMESTIC AND COMMERCIAL USE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 48 | TotalEmployeeCnt |
| Total Gross UBI | -$1,679 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,260,790 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,577,159 | CYProgramServiceRevenueAmt |
| PY Investment Income | $608,594 | PYInvestmentIncomeAmt |
| CY Investment Income | $869,443 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$1,798 | PYOtherRevenueAmt |
| CY Other Revenue | -$2,734 | CYOtherRevenueAmt |
| PY Total Revenue | $17,867,586 | PYTotalRevenueAmt |
| CY Total Revenue | $19,443,868 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,084 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,084 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,648,256 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,110,506 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,914,608 | PYOtherExpensesAmt |
| CY Other Expenses | $8,284,655 | CYOtherExpensesAmt |
| PY Total Expenses | $11,565,948 | PYTotalExpensesAmt |
| CY Total Expenses | $12,398,245 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,301,638 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,045,623 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $150,036,629 | TotalAssetsBOYAmt |
| Total Assets EOY | $205,076,218 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $45,358,020 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $77,455,142 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $104,678,609 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $127,621,076 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGRANIZATION WAS INCORPORATED FOR THE PURPOSE OF OPERATING A SYSTEM FOR THE DISTRIBUTION OF WATER TO ITS MEMBERS FOR DOMESTIC AND COMMERCIAL USE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | WEB WATER DEVELOPMENT ASSOCIATION, INC. OPERATES A HIGH QUALITY WATER TREATMENT AND DISTRIBUTION SYSTEM TO PROVIDE ITS MEMBERS WITH SAFE WATER FOR DOMESTIC AND COMMERCIAL USE, PROVIDING JUST UNDER 2.2 BILLION GALLONS OF WATER IN FISCAL YEAR 2024. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 48 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $18,108,101 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,338,501 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHANE PHILLIPS | PersonNm |
| Phone | 6052294749 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38456 US HIGHWAY 12 PO BOX 51 | AddressLine1Txt |
| City | ABERDEEN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 574020051 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| TIM VAN HATTEN | ||||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $10,150 | $0 | $0 | ||
| CRAIG OBERLE | ||||||||
| VICE-CHAIR | 2.00 | Yes (X) | Yes (X) | $6,650 | $0 | $0 | ||
| LES HINDS | ||||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $11,280 | $0 | $0 | ||
| LORI GOLDADE | ||||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $5,500 | $0 | $0 | ||
| JEFF STOECKER | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $2,700 | $0 | $0 | |||
| ALLAN WALTH | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $4,300 | $0 | $0 | |||
| DICK WERNER | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $8,550 | $0 | $0 | |||
| ROBERT WHITMYRE | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $3,100 | $0 | $0 | |||
| HENRY ORTH | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $3,400 | $0 | $0 | |||
| SHANE PHILLIPS | ||||||||
| GENERAL MANA | 40.00 | Yes (X) | $170,090 | $0 | $37,736 | |||
| TODD LEREW | ||||||||
| CONSTRUCTION | 47.00 | $118,090 | $0 | $0 | Yes (X) | |||
| RANDY ZENS | ||||||||
| ELECTRICIAN | 43.00 | $132,978 | $0 | $0 | Yes (X) | |||
| ERIC HANSEN | ||||||||
| CONSTRICTION | 40.00 | $144,739 | $0 | $0 | Yes (X) | |||
| CLAYTON LARSON | ||||||||
| WTR TRTMNT M | 40.00 | $154,331 | $0 | $46,186 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $775,858 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $83,922 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Business Name Line2ContractorName/BusinessName/BusinessNameLine2Txt | Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| PKG CONTRACTING INC | ||||||
| PKG CONTRACTING INC | 4301 S UNIVERSITY DR | FARGO | ND | 58104 | WTP EXPANSION | $14,548,580 |
| CARSTENSEN CONTRACTING INC | ||||||
| CARSTENSEN CONTRACTING INC | 800 E QUARTZITE DR | DELL RAPIDS | SD | 57022 | MORATORIUM IMPR | $2,288,255 |
| BANNER ASSOCIATES | ||||||
| BANNER ASSOCIATES | 109 22ND AVE SOUTH | BROOKINGS | SD | 57006 | ENGINEERING | $599,707 |
| BARTLETT & WEST | ||||||
| BARTLETT & WEST | PO BOX 653 | WICHITA | KS | 67201 | ENGINEERING | $423,512 |
| KIMLICKA CONSTRUCTION INC | ||||||
| KIMLICKA CONSTRUCTION INC | 932 E 2ND ST | REDFIELD | SD | 57469 | CONSTRUCTION | $196,409 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| WATER SALES TO MEMBERS | 221000 | $17,927,540 | $17,927,540 |
| MISCELLANEOUS INCOME | 221000 | $469,058 | $469,058 |
| OTHER OPERATING REVENUE | 221000 | $180,561 | $180,561 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,577,159 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $869,443 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,055 | UnrelatedBusinessRevenueAmt |
| Exclusion | $868,388 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,734 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$2,734 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,734 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$2,734 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,443,868 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,577,159 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$1,679 | UnrelatedBusinessRevenueAmt |
| Exclusion | $868,388 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,084 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,093,545 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,787 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $565,873 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,301 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,140 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,469 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,085 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $579,035 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,237 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,182 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,190 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,880 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,085,619 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,739,231 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| INTAKE/TRANSMISSION/DISTR | $2,466,821 |
| WATER TREATMENT CHEMICALS | $478,766 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,398,245 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,434,928 | BOYAmt |
| EOY | $20,237,173 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $9,933,256 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,438,297 | BOYAmt |
| EOY | $1,550,681 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,862 | BOYAmt |
| EOY | $10,127 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,017,927 | BOYAmt |
| EOY | $2,664,609 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $281,835,582 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $112,206,762 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,042,662 | BOYAmt |
| EOY | $169,628,820 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $241,280 | BOYAmt |
| EOY | $29,747 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,971 | BOYAmt |
| EOY | $342,469 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $607,702 | BOYAmt |
| EOY | $679,336 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,036,629 | BOYAmt |
| EOY | $205,076,218 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,891,488 | BOYAmt |
| EOY | $19,569,212 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,700 | BOYAmt |
| EOY | $33,535 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,622,425 | BOYAmt |
| EOY | $54,952,199 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,811,407 | BOYAmt |
| EOY | $2,655,371 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $244,825 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,358,020 | BOYAmt |
| EOY | $77,455,142 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,678,609 | BOYAmt |
| EOY | $127,621,076 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,678,609 | BOYAmt |
| EOY | $127,621,076 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,036,629 | BOYAmt |
| EOY | $205,076,218 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,045,623 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $15,896,844 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $138,332 | OtherCostOrOtherBasisAmt |
| Book Value | $138,332 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,153,976 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,470,260 | DepreciationAmt |
| Book Value | $1,683,716 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $215,701,237 | OtherCostOrOtherBasisAmt |
| Depreciation | $110,736,502 | DepreciationAmt |
| Book Value | $104,964,735 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $62,842,037 | OtherCostOrOtherBasisAmt |
| Book Value | $62,842,037 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $169,628,820 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CUSTOMER DEPOSITS | Desc |
| Amt | $244,825 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $244,825 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 2, PART IV, LINE 2B | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION MAINTAINS A LIABLITY ACCOUNT FOR CUSTOMER METER DEPOSITS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| SHANE PHILLIPS | ||||
| GENERAL MANAGER | $170,090 | $10,169 | $27,567 | $207,826 |
| CLAYTON LARSON | ||||
| WTR TRTMNT MGR | $154,331 | $9,224 | $36,962 | $200,517 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | GENERAL MEMBERS: MEMBERSHIP IN THE CORPORATION SHALL BE LIMITED TO PERSONS, RURAL WATER SYSTEM ASSOCIATIONS OR CORPORATIONS, AND BODIES POLITICAL SITUATED WITHIN THE AREA TO BE SERVED BY THE CORPORATION, AND REASONABLY ACCESSIBLE THERETO, WHO HAVE MADE APPLICATION FOR MEMBERSHIP IN THE CORPORATION, AND WHO HAVE AGREED TO PAY THE MEMBERSHIP FEE, AND WHO HAVE SIGNED AND ENTERED INTO SUCH AGREEMENTS WITH THE CORPORATION FOR THE PURCHASE OF WATER FOR DOMENSTIC, MUNICIPAL AND OTHER APPROVED BENEFICIAL USE AS ARE REQUIRED BY THE CORPORATION FROM TIME TO TIME AND HAVE BEEN ACCEPTED FOR MEMBERSHIP BY THE CORPORATION'S BOARD OF DIRECTORS. INDIVIDUALS OR ENTITIES WHO (1) TAMPER WITH OR DAMAGE WEB PROPERTY, (2) CAUSE A CROSS-CONNECTION OR OTHERWISE PUT THE WATER QUALITY OF THE SYSTEM AT RISK, (3) OBSTRUCT WEB STAFF FROM PERFORMING THEIR ASSIGNED DUTIES, (4) MAKE USE OF WATER SERVICES WITHOUT REPORTING IT, (5) HAVE ESTABLISHED A RECORD OF FAILING TO PAY THEIR WATER BILL IN A TIMELY MANNER, (6) OTHERWISE ENGAGE IN OR DISPLAY ACTS OR BEHAVIORS NOT IN THE BEST INTEREST OF THE CORPORATION AND WHICH ARE DISRUPTIVE TO ITS OPERATION OR BUSINESS PLAN SHALL NOT BE ELIGIBLE FOR MEMBERSHIP. THE CORPORATION'S BOARD OF DIRECTORS SHALL HAVE THE RIGHT TO DENY MEMBERSHIP REQUEST OR TO TERMINATE THE MEMBERSHIP OF ANY INDIVIDUAL OR ENTITY ENGAGING IN SUCH ACTS OR BEHAVIORS AS DEFINED IN THE BY-LAWS AND THE RULES AND REGULATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | SIX RURAL DIRECTORS SHALL BE ELECTED BY SECRET BALLOT, ONE FROM EACH DISTRICT, WITH EACH MEMBER WITHIN THAT DISTRICT ENTITLED TO VOTE FOR A DIRECTOR FROM THAT DISTRICT. THREE BULK DIRECTORS SHALL BE ELECTED BY SECRET BALLOT, BY AND FROM MEMBERS THAT ARE BODIES POLITICAL (MUNICIPALITIES) OR BULK USERS RECEIVING WATER SERVICE BY TOWN BULK CONTRACT RATE, WITHIN THE DISTRICT BOUNDARY, WITH EACH SUCH MEMBER BEING ENTITLED TO CAST ONE VOTE FOR A BULK DIRECTOR FOR THEIR DISTRICT AREA. DIRECTORS SHALL BE SELECTED BY PLURALITY VOTE. |
| FORM 990, PAGE 6, PART VI, LINE 7B | YES, IN SOME CASES. THERE IS A SECTION IN THE BY-LAWS THAT DEALS WITH RECALL OF DIRECTORS AND REFERRAL OF ISSUES OR BOARD DECISIONS. FOR EXAMPLE, THE BOARD RECOMMENDS BY-LAW CHANGES BUT THE MEMBERS MUST APPROVE BY A 60% VOTE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | AT A BOARD MEETING PRIOR TO FILING THE FORM 990 WITH THE IRS, THE 990 DRAFT WAS PROVIDED TO THE GOVERNING BOARD FOR REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS, MEMBERS OF BOARD COMMITTEES, AGENTS, WEB WATER GENERAL MANAGER AND ALL OTHER ENTITY EMPLOYEES AND ALL OF THEIR IMMEDIATE FAMILY MEMBERS. IT ALSO INCLUDES INDEPENDENT CONTRACTORS PROVIDING SERVICES OR MATERIALS TO WEB WATER. COLLECTIVELY ALL SUCH INDIVIDUALS WILL BE REFERRED TO AS "COVERED PERSONS". IT IS THE OBLIGATION OF THE BOARD AND WEB WATER GENERAL MANAGER TO PUBLICIZE THIS POLICY TO ALL COVERED PERSONS ON A RECURRING BASIS. ALL COVERED PERSONS MUST DISCLOSE ALL REAL OR APPARENT CONFLICTS OR DUALITIES OF INTEREST WITH WEB WATER'S ACTIVITIES. ADDITIONALLY, COVERED PERSONS MUST ANNUALLY COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AS SPECIFIED BY THE BOARD WHICH INCLUDES PROVIDING A WRITEN DESCRIPTION OF THE FACTS COMPRISING THE REAL OR APPARENT CONFLICT OF DUALITY OF INTEREST TO WEB WATER GENERAL MANAGER OR A BOARD OFFICER. WHERE A COVERED PERSON BELIEVES THERE MAY EXIST A REAL OR APPARENT CONFLICT OR DUALITY OF INTEREST, THAT PERSON MUST, IN ADDITION TO FILING THE NOTICE OF DISCLOSURE, ABSTIAN FROM MAKING MOTIONS, PARTICIPATING IN RELEVANT DELIBERATIONS, VOTING, EXECUTING AGREEMENTS, ATTEMPTION TO INFLUENCE OTHERS' VOTES, OR TAKING ANY OTHER SIMILAR DIRECT ACTION ON BEHALF OF WEB WATER WHERE THE CONFLICT OR DUALITY OF INTEREST MIGHT PERTAIN. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD REVIEWS THE GENERAL MANAGER'S PERFORMANCE AND SETS THE RATE OF PAY. THEY ARE AWARE OF COMPENSATION PAID TO SIMILAR CEOS IN THE REGION (REA CO-OPS, GRAIN ELEVATOR MANAGERS, OTHER RURAL WATER GENERAL MANAGERS ETC.). EACH YEAR THE GENERAL MANAGER RECEIVES A REVIEW FROM THE BOARD OF DIRECTORS. FOR OTHER MANAGERS, THE GENERAL MANAGER DOES AN ANNUAL REVIEW AND SETS THE RATE OF PAY. THE BOARD REVIEWS THE PAY POLICY WITH THE GENERAL MANAGER ON AN ANNUAL BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | FINANCIAL STATEMENTS ARE AVAILABLE ONLY TO MEMBERS. |
| FORM 990, PART XI, LINE 9 | AMORTIZATION OF CONTRIBUTIONS FOR CONSTRUCTION -2,937,955 MEMBERSHIP CONTRIBUTIONS 18,834,799 TOTAL 15,896,844 |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEB WATER BOTTLING COMPANY | BusinessNameLine1Txt |
| Business Name Line2 | WEB WATER BOTTLING COMPANY | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 51 | AddressLine1Txt |
| City | ABERDEEN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383930884 | EIN |
| Primary Activities | RETAILER | PrimaryActivitiesTxt |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Business Name Line2OtherOrganizationName/BusinessNameLine2Txt | Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|---|
| WEB WATER BOTTLING COMPANY | |||
| WEB WATER BOTTLING COMPANY | A | $6,000 | CASH PAID |
| WEB WATER BOTTLING COMPANY | |||
| WEB WATER BOTTLING COMPANY | A | $1,055 | CASH PAID |
| WEB WATER BOTTLINE COMPANY | |||
| WEB WATER BOTTLING COMPANY | O | $94,931 | CASH PAID |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION WEB WATER BOTTLING COMPANY DIRECT CONTROLLING ENTITY: WEB WATER DEVELOPMENT ASSOCIATION, INC. | ExplanationTxt |