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Viewfield Rural Water Associationinc

  • New Underwood, SD
  • Tax-exempt since Nov. 2008
  • EIN: 20-5574026

Organization summary

Type of Nonprofit

Designated as a Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature.

Category: Public, Society Benefit — Multipurpose and Other / Public Utilities (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$163k (2023)

Expenses
$178k (2023)

Total Assets
$572k (2023)

Total Liabilities
$894k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$162,733
Expenses
$178,275
Net Income
-$15,542
Net Assets
-$321,701
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $161,341
99.1%
Investment Income $230
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,162
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $571,961
Total Liabilities $893,662
Net Assets -$321,701
Club or Co-Op Income
Income From Members $160,841
Income From Other Sources $1,392
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $0 $0 $0
Wayne Mcpherson (Vice President) $0 $0 $0
Kim Mcgriff (Secretary) $0 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Thomas Simmons (Director) $0 $0 $0
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Document Links

990
Filed on April 30, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$164,682
Expenses
$196,003
Net Income
-$31,321
Net Assets
-$306,159
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $164,001
99.6%
Investment Income $681
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $606,127
Total Liabilities $912,286
Net Assets -$306,159
Club or Co-Op Income
Income From Members $164,001
Income From Other Sources $681
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $0 $0 $0
Kim Mcgriff (Secretary) $0 $0 $0
Wayne Mcpherson (Director) $0 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Tom Simmons (Director) $0 $0 $0
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Document Links

990
Filed on May 3, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$189,010
Expenses
$196,889
Net Income
-$7,879
Net Assets
-$274,838
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $188,995
100.0%
Investment Income $15
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $702,988
Total Liabilities $977,826
Net Assets -$274,838
Club or Co-Op Income
Income From Members $188,994
Income From Other Sources $15
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $0 $0 $0
Kim Mcgriff (Secretary) $0 $0 $0
Wayne Mcpherson (Director) $0 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Tom Simmons (Director) $0 $0 $0
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Document Links

990
Filed on May 13, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$191,982
Expenses
$186,614
Net Income
$5,368
Net Assets
-$266,959
Notable Sources of Revenue Percent of Total Revenue
Contributions $29,746
15.5%
Program Services $161,847
84.3%
Investment Income $389
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $728,236
Total Liabilities $995,195
Net Assets -$266,959
Club or Co-Op Income
Income From Members $161,847
Income From Other Sources $30,136
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $0 $0 $0
Kim Mcgriff (Secretary) $0 $0 $0
Wayne Mcpherson (Director) $0 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Tom Simmons (Director) $0 $0 $0
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Document Links

990
Filed on June 17, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$128,444
Expenses
$171,497
Net Income
-$43,053
Net Assets
-$272,327
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $127,879
99.6%
Investment Income $536
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $29
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $731,390
Total Liabilities $1,003,717
Net Assets -$272,327
Club or Co-Op Income
Income From Members $127,879
Income From Other Sources $565
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $0 $0 $0
Kim Mcgriff (Secretary) $0 $0 $0
Wayne Mcpherson (Director) $0 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Tom Simmons (Director) $0 $0 $0
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Document Links

990
Filed on May 28, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$270,457
Expenses
$171,577
Net Income
$98,880
Net Assets
-$229,274
Notable Sources of Revenue Percent of Total Revenue
Contributions $95,870
35.4%
Program Services $174,252
64.4%
Investment Income $298
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $37
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $789,999
Total Liabilities $1,019,273
Net Assets -$229,274
Club or Co-Op Income
Income From Members $174,252
Income From Other Sources $335
Compensation
Key Employees and Officers Compensation Related Other
Donna Niederwerder (Treasurer) $0 $0 $0
Larry Gossard (President) $0 $0 $0
Tom Simmons (Director) $0 $0 $0
Kim Mcgriff (Secretary) $0 $0 $0
Wayne Mcpherson (Director) $0 $0 $0
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990
Filed on July 26, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$215,690
Expenses
$178,359
Net Income
$37,331
Net Assets
-$328,154
Notable Sources of Revenue Percent of Total Revenue
Contributions $70,335
32.6%
Program Services $145,152
67.3%
Investment Income $165
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $38
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $662,140
Total Liabilities $990,294
Net Assets -$328,154
Club or Co-Op Income
Income From Members $145,152
Income From Other Sources $203
Compensation
Key Employees and Officers Compensation Related Other
Donna Niederwerder (Treasurer) $0 $0 $0
Larry Gossard (President) $0 $0 $0
Tom Simmons (Director) $0 $0 $0
Kim Mcgriff (Secretary) $0 $0 $0
Wayne Mcpherson (Director) $0 $0 $0
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990
Filed on July 16, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$135,460
Expenses
$148,138
Net Income
-$12,678
Net Assets
-$365,485
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $135,408
100.0%
Investment Income $12
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $40
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $965
0.7%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $639,568
Total Liabilities $1,005,053
Net Assets -$365,485
Club or Co-Op Income
Income From Members $135,408
Income From Other Sources $52
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $965 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Tom Simmons (At Large) $0 $0 $0
Tammy Gossard (Secretary) $0 $0 $0
Wayne Mcpherson (Vice Preside) $0 $0 $0
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990
Filed on Sept. 6, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$107,521
Expenses
$133,351
Net Income
-$25,830
Net Assets
-$352,807
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $107,364
99.9%
Investment Income $86
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $71
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $3,016
2.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $665,906
Total Liabilities $1,018,713
Net Assets -$352,807
Club or Co-Op Income
Income From Members $107,364
Income From Other Sources $157
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $3,016 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Tom Simmons (At Large) $0 $0 $0
Tammy Gossard (Secretary) $0 $0 $0
Wayne Mcpherson (Vice Preside) $0 $0 $0
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990
Filed on Nov. 15, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$104,301
Expenses
$135,990
Net Income
-$31,689
Net Assets
-$326,977
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $104,211
99.9%
Investment Income $41
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $49
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,496
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $705,120
Total Liabilities $1,032,097
Net Assets -$326,977
Club or Co-Op Income
Income From Members $104,211
Income From Other Sources $90
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $2,496 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Tom Simmons (At Large) $0 $0 $0
Tammy Gossard (Secretary) $0 $0 $0
Wayne Mcpherson (Vice Preside) $0 $0 $0
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990
Filed on June 12, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$127,189
Expenses
$156,761
Net Income
-$29,572
Net Assets
-$295,288
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $127,093
99.9%
Investment Income $31
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $65
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,400
1.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $749,541
Total Liabilities $1,044,829
Net Assets -$295,288
Club or Co-Op Income
Income From Members $127,093
Income From Other Sources $96
Compensation
Key Employees and Officers Compensation Related Other
Larry Gossard (President) $2,400 $0 $0
Donna Niederwerder (Treasurer) $0 $0 $0
Tom Simmons (At Large) $0 $0 $0
Pamela Cox (Secretary) $0 $0 $0
Wayne Mcpherson (Vice Preside) $0 $0 $0
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990
Filed on July 9, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$127,264
Expenses
$151,014
Net Income
-$23,750
Net Assets
-$265,716
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $127,230
100.0%
Investment Income $34
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $791,616
Total Liabilities $1,057,332
Net Assets -$265,716
Club or Co-Op Income
Income From Members $127,230
Income From Other Sources $34

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$91,842
Expenses
$140,998
Net Income
-$49,156
Net Assets
-$241,968
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $86,979
94.7%
Investment Income $33
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $4,830
5.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $826,958
Total Liabilities $1,068,926
Net Assets -$241,968
Club or Co-Op Income
Income From Members $86,979
Income From Other Sources $33

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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