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Big Sioux Community Water System Inc

Organization summary

Type of Nonprofit

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

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$4.57M (2023)

Expenses
$3.14M (2023)

Total Assets
$19M (2023)

Total Liabilities
$5.92M (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
$4,574,861
Expenses
$3,139,929
Net Income
$1,434,932
Net Assets
$13,054,184
Notable Sources of Revenue Percent of Total Revenue
Contributions $865,985
18.9%
Program Services $3,647,151
79.7%
Investment Income $55,882
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $5,843
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $250,853
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $371,226
11.8%
Assets/Debt
Total Assets $18,972,878
Total Liabilities $5,918,694
Net Assets $13,054,184
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Jodi Johanson (Ceo) $103,812 $0 $52,252
Melissa Barron (Cfo) $40,248 $0 $23,216
Dan Dannenbring (Chair) $5,200 $0 $0
Thomas Kansanback (Vice Chair) $4,425 $0 $0
Kent Whipkey (Director) $3,750 $0 $0
Gaylen Backus (Sec/Treasure) $3,675 $0 $0
Vince Nelson (Director) $3,400 $0 $0
Rick Olivier (Director) $3,400 $0 $0
Reggie Gassman (Director) $3,275 $0 $0
Tom Hagedorn (Director) $2,800 $0 $0
John Mccorkle (Director) $1,400 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,592,097
Expenses
$3,094,035
Net Income
$498,062
Net Assets
$11,618,467
Notable Sources of Revenue Percent of Total Revenue
Contributions $262,354
7.3%
Program Services $3,306,603
92.1%
Investment Income $15,631
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $7,509
0.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $213,514
6.9%
Professional Fundraising Fees $0
Other Salaries and Wages $361,183
11.7%
Assets/Debt
Total Assets $17,638,413
Total Liabilities $6,019,946
Net Assets $11,618,467
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Jodi Johanson (Ceo) $98,865 $0 $50,208
Melissa Barron (Cfo) $26,660 $0 $3,401
Dan Dannenbring (Chair) $5,800 $0 $0
Thomas Kansanback (Vice Chair) $5,375 $0 $0
Andy Groos (Sec/Treasure) $4,900 $0 $0
Kent Whipkey (Director) $4,200 $0 $0
Reggie Gassman (Director) $3,600 $0 $0
Tom Hagedorn (Director) $3,400 $0 $0
Gaylen Backus (Director) $3,275 $0 $0
Vince Nelson (Director) $2,600 $0 $0
Rick Olivier (Director) $600 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,109,142
Expenses
$2,822,222
Net Income
$286,920
Net Assets
$11,120,405
Notable Sources of Revenue Percent of Total Revenue
Contributions $133,314
4.3%
Program Services $2,964,443
95.3%
Investment Income $5,385
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $6,000
0.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $133,801
4.7%
Professional Fundraising Fees $0
Other Salaries and Wages $389,271
13.8%
Assets/Debt
Total Assets $17,039,137
Total Liabilities $5,918,732
Net Assets $11,120,405
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Jodi Johanson (Ceo) $92,960 $0 $33,547
Dawn Christenson (Cfo) $40,841 $0 $52,598
Dan Dannenbring (Chair) $8,050 $0 $0
Andy Groos (Sec/Treasure) $5,500 $0 $0
Dan Carlson (Director) $5,200 $0 $0
Thomas Kansanback (Vice Chair) $4,825 $0 $0
Kent Whipkey (Director) $3,400 $0 $0
Tom Hagedorn (Director) $3,200 $0 $0
Reggie Gassman (Director) $3,000 $0 $0
Vince Nelson (Director) $3,000 $0 $0
Gaylen Backus (Director) $2,800 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,912,477
Expenses
$2,643,007
Net Income
$269,470
Net Assets
$10,833,485
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,857,369
98.1%
Investment Income $40,294
1.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $14,814
0.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $144,877
5.5%
Professional Fundraising Fees $0
Other Salaries and Wages $397,804
15.1%
Assets/Debt
Total Assets $16,709,267
Total Liabilities $5,875,782
Net Assets $10,833,485
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Jodi Johanson (Ceo) $73,440 $0 $34,026
Dawn Christenson (Cfo) $38,912 $0 $10,134
Dan Dannenbring (Chair) $6,475 $0 $0
Andy Groos (Sec/Treasure) $4,850 $0 $0
Thomas Kansanback (Vice Chair) $4,575 $0 $0
Dan Carlson (Director) $3,475 $0 $0
Reggie Gassman (Director) $3,200 $0 $0
Tom Hagedorn (Director) $3,150 $0 $0
Kent Whipkey (Director) $2,600 $0 $0
Gaylen Backus (Director) $2,200 $0 $0
Vince Nelson (Director) $2,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,848,146
Expenses
$2,670,891
Net Income
$177,255
Net Assets
$10,564,015
Notable Sources of Revenue Percent of Total Revenue
Contributions $39,882
1.4%
Program Services $2,783,186
97.7%
Investment Income $22,428
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $2,650
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $206,546
7.7%
Professional Fundraising Fees $0
Other Salaries and Wages $385,565
14.4%
Assets/Debt
Total Assets $16,723,347
Total Liabilities $6,159,332
Net Assets $10,564,015
Club or Co-Op Income
Income From Members $2,759,151
Income From Other Sources $88,995
Compensation
Key Employees and Officers Compensation Related Other
Martin Jarrett (General Mana) $113,810 $0 $64,880
Jodi Johanson (Cfo) $53,786 $0 $35,446
Dan Dannenbring (Chair) $6,925 $0 $0
Andy Groos (Sec/Treasure) $5,175 $0 $0
Dan Carlson (Director) $4,875 $0 $189
Thomas Kansanback (Vice Chair) $4,775 $0 $0
Reggie Gassman (Director) $4,400 $0 $0
Tom Hagedorn (Director) $3,600 $0 $0
Vince Nelson (Director) $3,400 $0 $0
Kent Whipkey (Director) $3,400 $0 $0
Gaylen Backus (Director) $2,400 $0 $126

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,843,016
Expenses
$2,637,328
Net Income
$205,688
Net Assets
$10,386,760
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,821,921
99.3%
Investment Income $21,095
0.7%
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 $189,534
7.2%
Professional Fundraising Fees $0
Other Salaries and Wages $360,184
13.7%
Assets/Debt
Total Assets $16,983,872
Total Liabilities $6,597,112
Net Assets $10,386,760
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Martin Jarrett (General Mana) $101,827 $0 $55,300
Jodi Johanson (Cfo) $52,482 $0 $31,047
Andy Groos (Sec/Treasure) $5,050 $0 $0
Thomas Kansanback (Vice Chair) $4,800 $0 $0
Dan Carlson (Director) $4,600 $0 $0
Dan Dannenbring (Chair) $4,375 $0 $0
Tom Hagedorn (Director) $3,600 $0 $0
Vince Nelson (Director) $3,600 $0 $0
Reggie Gassman (Director) $3,400 $0 $0
Kent Whipkey (Director) $3,000 $0 $0
Gaylen Backus (Director) $2,800 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,807,077
Expenses
$2,514,680
Net Income
$292,397
Net Assets
$10,181,072
Notable Sources of Revenue Percent of Total Revenue
Contributions $315,208
11.2%
Program Services $2,472,095
88.1%
Investment Income $16,274
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $3,500
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $147,446
5.9%
Professional Fundraising Fees $0
Other Salaries and Wages $352,316
14.0%
Assets/Debt
Total Assets $16,947,061
Total Liabilities $6,765,989
Net Assets $10,181,072
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Martin Jarrett (General Mana) $98,588 $0 $49,282
Jodi Johanson (Cfo) $48,858 $0 $28,051
Dan Carlson (Director) $5,199 $0 $0
Andy Groos (Sec/Treasure) $4,253 $0 $0
Tom Hagedorn (Director) $3,949 $0 $0
Thomas Kansanback (Vice Chair) $3,936 $0 $0
Dan Dannenbring (Chair) $3,551 $0 $0
Reggie Gassman (Director) $3,322 $0 $0
Vince Nelson (Director) $2,984 $0 $0
Kent Whipkey (Director) $2,757 $0 $0
Gaylen Backus (Director) $2,074 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,998,512
Expenses
$2,269,954
Net Income
$1,728,558
Net Assets
$9,888,675
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,698,178
42.5%
Program Services $2,286,371
57.2%
Investment Income $13,963
0.3%
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 $157,356
6.9%
Professional Fundraising Fees $0
Other Salaries and Wages $319,969
14.1%
Assets/Debt
Total Assets $16,832,894
Total Liabilities $6,944,219
Net Assets $9,888,675
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Martin Jarrett (General Mana) $107,346 $0 $11,563
Jodi Johanson (Cfo) $50,010 $0 $17,811
Thomas Kansanback (Vice Chair) $4,722 $0 $0
Andy Groos (Sec/Treasure) $4,446 $0 $0
Dan Carlson (Chair) $3,834 $0 $0
Tom Hagedorn (Director) $3,700 $0 $0
Dan Dannenbring (Chair) $3,574 $0 $0
Kent Whipkey (Director) $3,354 $0 $0
Reggie Gassman (Director) $3,351 $0 $0
Gaylen Backus (Director) $3,181 $0 $0
Vince Nelson (Director) $2,179 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,533,613
Expenses
$2,217,176
Net Income
$316,437
Net Assets
$8,160,117
Notable Sources of Revenue Percent of Total Revenue
Contributions $166,371
6.6%
Program Services $2,361,438
93.2%
Investment Income $5,804
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 $146,304
6.6%
Professional Fundraising Fees $0
Other Salaries and Wages $338,243
15.3%
Assets/Debt
Total Assets $13,886,803
Total Liabilities $5,726,686
Net Assets $8,160,117
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Martin Jarrett (General Mana) $99,675 $0 $30,807
Jodi Johanson (Cfo) $46,629 $0 $18,057
Dan Carlson (Chair) $6,490 $0 $0
Andy Groos (Sec/Treasure) $4,452 $0 $0
Thomas Kansanback (Vice Chair) $4,134 $0 $0
Dan Dannenbring (Director) $3,076 $0 $0
Kent Whipkey (Director) $2,976 $0 $0
Gaylen Backus (Director) $2,860 $0 $0
Tom Hagedorn (Director) $2,843 $0 $0
Reggie Gassman (Director) $2,528 $0 $0
Tom Nemmers (Director) $667 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,392,528
Expenses
$2,285,440
Net Income
$107,088
Net Assets
$7,843,680
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,378,051
99.4%
Investment Income $14,477
0.6%
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 $98,597
4.3%
Professional Fundraising Fees $0
Other Salaries and Wages $354,872
15.5%
Assets/Debt
Total Assets $13,557,608
Total Liabilities $5,713,928
Net Assets $7,843,680
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Martin Jarrett (General Mana) $98,597 $0 $29,301
Dan Carlson (Chair) $9,262 $0 $0
Thomas Kansanback (Vice Chair) $3,664 $0 $0
Dan Dannenbring (Director) $3,586 $0 $0
Andy Groos (Sec/Treasure) $3,415 $0 $0
Reggie Gassman (Director) $2,497 $0 $0
Gaylen Backus (Director) $2,418 $0 $0
Kent Whipkey (Director) $2,358 $0 $0
Eudene Gullickson (Director) $2,322 $0 $0
Tom Nemmers (Director) $1,859 $0 $0
Tom Hasedorn (Director) $517 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,113,094
Expenses
$2,066,459
Net Income
$46,635
Net Assets
$7,429,948
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,101,403
99.4%
Investment Income $11,691
0.6%
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 $32,721
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $422,786
20.5%
Assets/Debt
Total Assets $13,285,663
Total Liabilities $5,855,715
Net Assets $7,429,948
Club or Co-Op Income
Income From Members $2,072,292
Income From Other Sources $40,802
Compensation
Key Employees and Officers Compensation Related Other
Dan Carlson (Chairman) $5,956 $0 $0
Andy Groos (Sec/Treas) $5,020 $0 $0
Thomas Kansanback (Vice Chair) $3,611 $0 $0
Tom Nemmers (Director) $2,968 $0 $0
Dan Dannenbring (Director) $2,459 $0 $0
Kent Whipkey (Director) $2,459 $0 $0
Eudene Gullickson (Director) $2,298 $0 $0
Robert Lebrun (Director) $2,110 $0 $0
Gaylen Backus (Director) $2,045 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,049,782
Expenses
$2,043,411
Net Income
$6,371
Net Assets
$7,383,313
Notable Sources of Revenue Percent of Total Revenue
Contributions $48,056
2.3%
Program Services $1,985,150
96.8%
Investment Income $16,576
0.8%
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 $31,558
1.5%
Professional Fundraising Fees $0
Other Salaries and Wages $430,420
21.1%
Assets/Debt
Total Assets $13,608,624
Total Liabilities $6,225,311
Net Assets $7,383,313
Club or Co-Op Income
Income From Members $1,985,150
Income From Other Sources $64,632

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,835,544
Expenses
$1,927,967
Net Income
-$92,423
Net Assets
$7,376,942
Notable Sources of Revenue Percent of Total Revenue
Contributions $39,408
2.1%
Program Services $1,765,933
96.2%
Investment Income $30,203
1.6%
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 $34,598
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $405,528
21.0%
Assets/Debt
Total Assets $13,849,003
Total Liabilities $6,472,061
Net Assets $7,376,942
Club or Co-Op Income
Income From Members $1,765,933
Income From Other Sources $69,611

Document Links

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

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

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

Fiscal Year Ending Dec.
2007

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

Fiscal Year Ending Dec.
2005

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

Fiscal Year Ending Dec.
2004

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

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 »

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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.
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  • 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.

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