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Minnehaha Community Water Corporation

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.

Details

An independent audit commissioned by this organization for the fiscal year ending Dec. 2023 identified:

Material weakness in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency could lead to failure to prevent or correct noncompliance with requirements.

Summary charts: organization finances over time

Revenue
$6.36M (2022)

Expenses
$4.47M (2022)

Total Assets
$46M (2022)

Total Liabilities
$8.84M (2022)

Source: Form 990 tax filings from 2011 to 2022

Tax Filings and Audits 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.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending Dec.
2023

No Extracted Financial Data

Form 990 documents are not available for this tax period, but audit documents are available for download.

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,361,195
Expenses
$4,469,559
Net Income
$1,891,636
Net Assets
$37,135,272
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,471,058
> 100%
Investment Income $13,606
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $10,755
0.2%
Net Fundraising $0
Sales of Assets -$379,946
Net Inventory Sales -$21,978
Other Revenue $267,700
4.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $223,630
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $733,903
16.4%
Assets/Debt
Total Assets $45,974,715
Total Liabilities $8,839,443
Net Assets $37,135,272
Club or Co-Op Income
Income From Members $6,471,058
Income From Other Sources $354,493
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $156,998 $0 $40,832
Lloyd Rave (President) $6,000 $0 $0
Rodney Vander Vliet (Vice Preside) $4,500 $0 $0
Brian Howe (Treasurer) $3,550 $0 $0
David Howard (Director) $3,250 $0 $0
Ken Sieverding (Director) $3,000 $0 $0
David Stearns (Director) $3,000 $0 $0
Paul Hentges (Secretary) $2,500 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,689,151
Expenses
$4,053,828
Net Income
$1,635,323
Net Assets
$35,163,514
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,356,992
94.2%
Investment Income $41,114
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,700
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $48,442
0.9%
Other Revenue $237,903
4.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $196,753
4.9%
Professional Fundraising Fees $0
Other Salaries and Wages $590,183
14.6%
Assets/Debt
Total Assets $38,959,633
Total Liabilities $3,796,119
Net Assets $35,163,514
Club or Co-Op Income
Income From Members $5,356,992
Income From Other Sources $332,159
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $148,672 $0 $31,281
Lloyd Rave (President) $3,575 $0 $0
David Stearns (Director) $2,650 $0 $0
Rodney Vander Vliet (Vice Preside) $2,500 $0 $0
David Howard (Director) $2,300 $0 $0
Paul Hentges (Secretary) $2,200 $0 $0
Ken Sieverding (Director) $1,900 $0 $0
Brian Howe (Treasurer) $1,675 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,827,096
Expenses
$3,821,478
Net Income
$1,005,618
Net Assets
$33,687,452
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,607,993
95.5%
Investment Income $48,460
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $7,810
0.2%
Net Fundraising $0
Sales of Assets $25,000
0.5%
Net Inventory Sales $10,798
0.2%
Other Revenue $127,035
2.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $178,936
4.7%
Professional Fundraising Fees $0
Other Salaries and Wages $542,905
14.2%
Assets/Debt
Total Assets $37,758,783
Total Liabilities $4,071,331
Net Assets $33,687,452
Club or Co-Op Income
Income From Members $4,607,993
Income From Other Sources $219,103
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $145,611 $0 $19,051
Lloyd Rave (President) $3,325 $0 $0
Rodney Vander Vliet (Vice Preside) $2,250 $0 $0
Brian Howe (Treasurer) $1,950 $0 $0
David Howard (Director) $1,800 $0 $0
Ken Sieverding (Director) $1,800 $0 $0
Paul Hentges (Secretary) $1,650 $0 $0
David Stearns (Director) $1,500 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,306,769
Expenses
$3,743,415
Net Income
$563,354
Net Assets
$32,725,563
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,133,440
96.0%
Investment Income $103,518
2.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $5,130
0.1%
Net Fundraising $0
Sales of Assets $8,600
0.2%
Net Inventory Sales $1,387
0.0%
Other Revenue $54,694
1.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $182,746
4.9%
Professional Fundraising Fees $0
Other Salaries and Wages $548,786
14.7%
Assets/Debt
Total Assets $37,304,729
Total Liabilities $4,579,166
Net Assets $32,725,563
Club or Co-Op Income
Income From Members $4,133,440
Income From Other Sources $173,329
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $139,570 $0 $28,051
Lloyd Rave (President) $3,850 $0 $0
Brian Howe (Treasurer) $2,250 $0 $0
Rodney Vander Vliet (Vice Preside) $1,975 $0 $0
David Howard (Director) $1,800 $0 $0
Ken Sieverding (Director) $1,800 $0 $0
David Stearns (Director) $1,800 $0 $0
Paul Hentges (Secretary) $1,650 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,122,831
Expenses
$3,492,612
Net Income
$630,219
Net Assets
$32,434,759
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,956,758
96.0%
Investment Income $42,839
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,260
0.2%
Net Fundraising $0
Sales of Assets $23,122
0.6%
Net Inventory Sales -$37,808
Other Revenue $131,660
3.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $178,608
5.1%
Professional Fundraising Fees $0
Other Salaries and Wages $566,204
16.2%
Assets/Debt
Total Assets $37,531,939
Total Liabilities $5,097,180
Net Assets $32,434,759
Club or Co-Op Income
Income From Members $3,956,758
Income From Other Sources $166,073
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $139,620 $0 $23,638
Lloyd Rave (President) $3,500 $0 $0
Rodney Vander Vliet (Vice Preside) $2,250 $0 $0
David Stearns (Director) $2,100 $0 $0
Paul Hentges (Secretary) $1,950 $0 $0
Brian Howe (Treasurer) $1,950 $0 $0
David Howard (Director) $1,950 $0 $0
Ken Sieverding (Director) $1,650 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,046,888
Expenses
$3,336,188
Net Income
$710,700
Net Assets
$31,812,078
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,900,462
96.4%
Investment Income $107,569
2.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,500
0.2%
Net Fundraising $0
Sales of Assets -$8,127
Net Inventory Sales -$17,285
Other Revenue $57,769
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $179,356
5.4%
Professional Fundraising Fees $0
Other Salaries and Wages $531,495
15.9%
Assets/Debt
Total Assets $37,393,533
Total Liabilities $5,581,455
Net Assets $31,812,078
Club or Co-Op Income
Income From Members $3,900,462
Income From Other Sources $146,426
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $137,938 $0 $25,243
Lloyd Rave (President) $4,025 $0 $0
David Stearns (Director) $2,550 $0 $0
Rodney Vander Vliet (Vice Preside) $2,400 $0 $0
David Howard (Director) $2,250 $0 $0
Brian Howe (Treasurer) $1,950 $0 $0
Paul Hentges (Secretary) $1,650 $0 $0
Ken Sieverding (Director) $1,350 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,037,742
Expenses
$3,131,986
Net Income
$905,756
Net Assets
$31,040,314
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,799,571
94.1%
Investment Income $68,171
1.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $12,218
0.3%
Net Fundraising $0
Sales of Assets $61,335
1.5%
Net Inventory Sales $0
Other Revenue $96,447
2.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $173,501
5.5%
Professional Fundraising Fees $0
Other Salaries and Wages $519,099
16.6%
Assets/Debt
Total Assets $36,918,886
Total Liabilities $5,878,572
Net Assets $31,040,314
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $135,676 $0 $23,075
Lloyd Rave (President) $3,500 $0 $0
David Stearns (Director) $2,250 $0 $0
Paul Hentges (Secretary) $1,800 $0 $0
Brian Howe (Treasurer) $1,800 $0 $0
Ken Sieverding (Director) $1,800 $0 $0
Rodney Vander Vliet (Vice Preside) $1,650 $0 $0
David Howard (Director) $1,350 $0 $0
Gerry Anderson (Director) $600 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,831,624
Expenses
$2,923,265
Net Income
$908,359
Net Assets
$29,585,597
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,633,711
94.8%
Investment Income $76,341
2.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $7,500
0.2%
Net Fundraising $0
Sales of Assets $67
0.0%
Net Inventory Sales $0
Other Revenue $114,005
3.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $283,442
9.7%
Assets/Debt
Total Assets $36,924,770
Total Liabilities $7,339,173
Net Assets $29,585,597
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $132,474 $0 $0
Lloyd Rave (President) $4,025 $0 $0
David Stearns (Director) $2,400 $0 $0
Rodney Vander Vliet (Vice Preside) $2,400 $0 $0
Brian Howe (Treasurer) $1,950 $0 $0
Ken Sieverding (Director) $1,800 $0 $0
Paul Hentges (Director) $1,650 $0 $0
Gerry Anderson (Secretary) $1,350 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,450,473
Expenses
$2,957,475
Net Income
$492,998
Net Assets
$28,442,474
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,250,968
94.2%
Investment Income $85,517
2.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $15,424
0.4%
Net Fundraising $0
Sales of Assets $41,500
1.2%
Net Inventory Sales $0
Other Revenue $57,064
1.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $140,723
4.8%
Professional Fundraising Fees $0
Other Salaries and Wages $139,701
4.7%
Assets/Debt
Total Assets $35,827,747
Total Liabilities $7,385,273
Net Assets $28,442,474
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $128,073 $0 $0
Lloyd Rave (President) $3,000 $0 $0
Rodney Vander Vliet (Vice Preside) $2,025 $0 $0
Brian Howe (Treasurer) $1,875 $0 $0
David Stearns (Director) $1,750 $0 $0
Paul Hentges (Director) $1,375 $0 $0
Ken Sieverding (Director) $1,375 $0 $0
Gerry Anderson (Secretary) $1,250 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,441,817
Expenses
$2,770,387
Net Income
$671,430
Net Assets
$28,115,460
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,287,231
95.5%
Investment Income $97,370
2.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $7,125
0.2%
Net Fundraising $0
Sales of Assets $420
0.0%
Net Inventory Sales $0
Other Revenue $49,671
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $11,700
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $290,152
10.5%
Assets/Debt
Total Assets $35,891,891
Total Liabilities $7,776,431
Net Assets $28,115,460
Club or Co-Op Income
Income From Members $3,294,356
Income From Other Sources $147,461
Compensation
Key Employees and Officers Compensation Related Other
Scott Buss (Executive Di) $126,042 $0 $0
Lloyd Rave (President) $2,700 $0 $0
David Stearns (Director) $1,750 $0 $0
Brian Howe (Treasurer) $1,625 $0 $0
Rodney Vander Vliet (Vice Preside) $1,625 $0 $0
Ken Sieverding (Director) $1,500 $0 $0
Paul Hentges (Director) $1,250 $0 $0
Gerry Anderson (Secretary) $1,250 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,655,231
Expenses
$2,738,035
Net Income
$917,196
Net Assets
$26,884,700
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,478,460
95.2%
Investment Income $121,252
3.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $5,600
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $49,919
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $137,452
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $161,864
5.9%
Assets/Debt
Total Assets $34,877,372
Total Liabilities $7,992,672
Net Assets $26,884,700
Club or Co-Op Income
Income From Members $3,484,060
Income From Other Sources $171,171

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,201,813
Expenses
$3,040,733
Net Income
$161,080
Net Assets
$26,204,400
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,020,018
94.3%
Investment Income $118,213
3.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,725
0.1%
Net Fundraising $0
Sales of Assets $6,500
0.2%
Net Inventory Sales $0
Other Revenue $54,357
1.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $11,475
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $264,022
8.7%
Assets/Debt
Total Assets $35,908,077
Total Liabilities $9,703,677
Net Assets $26,204,400
Club or Co-Op Income
Income From Members $3,025,926
Income From Other Sources $175,887

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.
2006

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 »

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.

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