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Clay Rural 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.

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
$8.2M (2023)

Expenses
$2.81M (2023)

Total Assets
$24.1M (2023)

Total Liabilities
$12.6M (2023)

Source: Form 990 tax filings from 2011 to 2023

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

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$8,204,044
Expenses
$2,806,251
Net Income
$5,397,793
Net Assets
$11,493,550
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,017,132
61.2%
Program Services $3,043,109
37.1%
Investment Income $91,152
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $52,651
0.6%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $142,040
5.1%
Professional Fundraising Fees $0
Other Salaries and Wages $454,417
16.2%
Assets/Debt
Total Assets $24,122,157
Total Liabilities $12,628,607
Net Assets $11,493,550
Club or Co-Op Income
Income From Members $3,000,898
Income From Other Sources $42,210
Compensation
Key Employees and Officers Compensation Related Other
Steve Muilenburg (General Manager) $119,762 $0 $3,039
Mark Bottolfson (Director) $4,480 $0 $0
Randy Huot (President) $3,200 $0 $0
Patricia Manning (Sec/Treasurer) $2,725 $0 $0
Tim Irwin (Director) $2,273 $0 $0
Ken Kessler (Director) $2,240 $0 $0
Cody Merrigan (Director) $2,240 $0 $0
Randy Ronning (Vice President) $2,080 $0 $0
David Reiff (Director) $1,920 $0 $0
Jerry Buum (Director) $1,120 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,917,224
Expenses
$2,690,426
Net Income
$226,798
Net Assets
$6,061,038
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,000
0.3%
Program Services $2,846,812
97.6%
Investment Income $60,412
2.1%
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 $135,644
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $500,663
18.6%
Assets/Debt
Total Assets $16,335,925
Total Liabilities $10,274,887
Net Assets $6,061,038
Club or Co-Op Income
Income From Members $2,789,263
Income From Other Sources $57,549
Compensation
Key Employees and Officers Compensation Related Other
Mark Bottolffson (Director) $6,080 $0 $0
Randy Hout (President) $3,420 $0 $0
Patricia Manning (Secretary/Tr) $3,045 $0 $0
Ken Kessler (Director) $2,505 $0 $0
Tim Irwin (Director) $2,400 $0 $0
Nick Mckee (Director) $2,400 $0 $0
Cody Merrigan (Director) $2,400 $0 $0
Randy Ronning (Vice Preside) $2,265 $0 $0
David Reiff (Director) $1,920 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,963,628
Expenses
$2,501,636
Net Income
$461,992
Net Assets
$5,834,240
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,942,490
99.3%
Investment Income $21,138
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 $23,430
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $487,357
19.5%
Assets/Debt
Total Assets $15,375,452
Total Liabilities $9,541,212
Net Assets $5,834,240
Club or Co-Op Income
Income From Members $2,627,337
Income From Other Sources $315,153
Compensation
Key Employees and Officers Compensation Related Other
Mark Bottolfson (Director) $3,680 $0 $0
Randy Huot (President) $2,890 $0 $0
David Reiff (Director) $2,880 $0 $0
Nick Mckee (Director) $2,240 $0 $0
Randy Ronning (Vice President) $2,240 $0 $0
Patricia Manning (Secretary/Treasurer) $2,195 $0 $0
Ken Kessler (Director) $2,080 $0 $0
Tim Irwin (Director) $1,945 $0 $0
Glen Gilbertson (Former Director) $1,760 $0 $0
Cody Merrigan (Director) $800 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,922,714
Expenses
$2,349,021
Net Income
$573,693
Net Assets
$5,384,992
Notable Sources of Revenue Percent of Total Revenue
Contributions $88,267
3.0%
Program Services $2,824,467
96.6%
Investment Income $9,980
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $187,973
8.0%
Assets/Debt
Total Assets $13,681,904
Total Liabilities $8,296,912
Net Assets $5,384,992
Club or Co-Op Income
Income From Members $2,492,266
Income From Other Sources $453,516
Compensation
Key Employees and Officers Compensation Related Other
Nick Mckee (Director) $0 $0 $0
Tim Irwin (Director) $0 $0 $0
David Reiff (Director) $0 $0 $0
Glen Gilbertson (Director) $0 $0 $0
Mark Bottolfson (Director) $0 $0 $0
Ken Kessler (Director) $0 $0 $0
Patricia Manning (Secretary/Treasurer) $0 $0 $0
Randy Huot (President) $0 $0 $0
Randy Ronning (Vice President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,134,200
Expenses
$2,354,366
Net Income
-$220,166
Net Assets
$4,788,232
Notable Sources of Revenue Percent of Total Revenue
Contributions $13,000
0.6%
Program Services $2,111,513
98.9%
Investment Income $9,687
0.5%
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 $29,147
1.2%
Professional Fundraising Fees $0
Other Salaries and Wages $160,594
6.8%
Assets/Debt
Total Assets $12,855,907
Total Liabilities $8,067,675
Net Assets $4,788,232
Club or Co-Op Income
Income From Members $2,025,193
Income From Other Sources $109,007
Compensation
Key Employees and Officers Compensation Related Other
Glen Gilbertson (Director) $0 $9,265 $0
Patricia Manning (Secretary/Treasurer) $0 $4,120 $0
David Reiff (Director) $0 $3,245 $0
Randy Huot (Vice President) $0 $3,060 $0
Robert Wood (President) $0 $2,825 $0
Randy Ronning (Director) $0 $1,984 $0
Russ Lilly (Director) $0 $1,820 $0
Tim Irwin (Director) $0 $945 $0
Nick Mckee (Director) $0 $897 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,094,616
Expenses
$2,347,078
Net Income
-$252,462
Net Assets
$5,008,398
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,080,364
99.3%
Investment Income $14,252
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 $21,990
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $146,007
6.2%
Assets/Debt
Total Assets $13,381,596
Total Liabilities $8,373,198
Net Assets $5,008,398
Club or Co-Op Income
Income From Members $2,010,631
Income From Other Sources $82,986
Compensation
Key Employees and Officers Compensation Related Other
Duane Holoch (Director) $0 $0 $0
Jim Schurdevin (Director) $0 $0 $0
Patricia Manning (Director) $0 $0 $0
David Reiff (Director) $0 $0 $0
Randy Ronning (Director) $0 $0 $0
Russ Lilly (Director) $0 $0 $0
Robert Wood (President) $0 $0 $0
Glen Gilbertson (Vice President) $0 $0 $0
Randy Huot (Secretary/Treas) $0 $0 $0
Vic Hendriks (Past Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,142,796
Expenses
$2,417,660
Net Income
-$274,864
Net Assets
$5,247,860
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,129,481
99.4%
Investment Income $13,315
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 $23,990
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $145,483
6.0%
Assets/Debt
Total Assets $13,941,368
Total Liabilities $8,693,508
Net Assets $5,247,860
Club or Co-Op Income
Income From Members $2,080,733
Income From Other Sources $62,063
Compensation
Key Employees and Officers Compensation Related Other
Glen Gilbertson (Vice President) $9,600 $0 $0
Robert Wood (President) $2,890 $0 $0
Randy Huot (Secretary/Treas) $2,195 $0 $0
Patricia Manning (Director) $2,080 $0 $0
David Reiff (Director) $1,945 $0 $0
Duane Holoch (Director) $1,920 $0 $0
Jim Schurdevin (Director) $1,760 $0 $0
Randy Ronning (Director) $1,760 $0 $0
Vic Hendriks (Past Director) $1,280 $0 $0
Russ Lilly (Director) $800 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,036,986
Expenses
$2,318,005
Net Income
-$281,019
Net Assets
$5,522,724
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,023,338
99.3%
Investment Income $13,648
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 $31,230
1.3%
Professional Fundraising Fees $0
Other Salaries and Wages $147,594
6.4%
Assets/Debt
Total Assets $14,480,921
Total Liabilities $8,958,197
Net Assets $5,522,724
Club or Co-Op Income
Income From Members $1,877,120
Income From Other Sources $107,978
Compensation
Key Employees and Officers Compensation Related Other
Glen Gilbertson (Vice President) $7,680 $0 $0
Robert Wood (President) $3,630 $0 $0
David Reiff (Director) $3,545 $0 $0
Patricia Manning (Director) $3,520 $0 $0
Duane Holoch (Director) $2,880 $0 $0
Randy Huot (Secretary/Treas) $2,725 $0 $0
Randy Ronning (Director) $2,560 $0 $0
Vic Hendriks (Director) $2,240 $0 $0
Jim Schurdevin (Director) $2,105 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,990,607
Expenses
$2,311,292
Net Income
-$320,685
Net Assets
$5,790,239
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,975,926
99.3%
Investment Income $14,681
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 $27,450
1.2%
Professional Fundraising Fees $0
Other Salaries and Wages $151,771
6.6%
Assets/Debt
Total Assets $15,021,755
Total Liabilities $9,231,516
Net Assets $5,790,239
Club or Co-Op Income
Income From Members $1,844,199
Income From Other Sources $42,892
Compensation
Key Employees and Officers Compensation Related Other
Glen Gilbertson (Vice President) $8,349 $0 $0
Robert Wood (President) $3,249 $0 $0
Vic Hendriks (Director) $2,900 $0 $0
Duane Holoch (Director) $2,616 $0 $0
Randy Ronning (Director) $2,513 $0 $0
Jim Schurdevin (Director) $2,445 $0 $0
Randy Huot (Secretary/Treas) $2,247 $0 $0
Tom Manning (Director) $1,155 $0 $0
Randy Erickson (Director) $1,066 $0 $0
Dave Reiff (Director) $1,043 $0 $0
Pat Manning (Director) $712 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,932,340
Expenses
$2,292,789
Net Income
-$360,449
Net Assets
$6,127,379
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,917,173
99.2%
Investment Income $15,167
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 $22,635
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $139,482
6.1%
Assets/Debt
Total Assets $15,582,341
Total Liabilities $9,454,962
Net Assets $6,127,379
Club or Co-Op Income
Income From Members $1,874,637
Income From Other Sources $57,703
Compensation
Key Employees and Officers Compensation Related Other
Duane Holoch (Director) $0 $0 $0
Jim Schurdevin (Director) $0 $0 $0
Vic Hendriks (Director) $0 $0 $0
Randy Erickson (Director) $0 $0 $0
Randy Huot (Director) $0 $0 $0
Randy Ronning (Director) $0 $0 $0
Robert Wood (President) $0 $0 $0
Tom Manning (Secretary/Treas) $0 $0 $0
Glen Gilbertson (Vice President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,931,260
Expenses
$2,186,867
Net Income
-$255,607
Net Assets
$6,487,828
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,052
0.4%
Program Services $1,916,817
99.3%
Investment Income $6,391
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 $20,370
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $124,962
5.7%
Assets/Debt
Total Assets $15,940,428
Total Liabilities $9,452,600
Net Assets $6,487,828
Club or Co-Op Income
Income From Members $1,878,535
Income From Other Sources $52,725
Compensation
Key Employees and Officers Compensation Related Other
Glen Gilbertson (Vice President) $2,810 $0 $0
Robert Wood (President) $2,140 $0 $0
Rick Peterson (Director) $2,010 $0 $0
Tom Manning (Secretary/Treas) $1,840 $0 $0
Vic Hendriks (Director) $1,440 $0 $0
Duane Holoch (Director) $1,280 $0 $0
Craig Nelson (Director) $1,280 $0 $0
Randy Erickson (Director) $1,180 $0 $0
Jim Ross (Director) $960 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,130,829
Expenses
$2,235,120
Net Income
-$104,291
Net Assets
$6,743,435
Notable Sources of Revenue Percent of Total Revenue
Contributions $19,959
0.9%
Program Services $2,106,693
98.9%
Investment Income $4,177
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 $13,800
0.6%
Professional Fundraising Fees $0
Other Salaries and Wages $113,667
5.1%
Assets/Debt
Total Assets $16,149,293
Total Liabilities $9,405,858
Net Assets $6,743,435
Club or Co-Op Income
Income From Members $2,023,692
Income From Other Sources $107,137

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,075,997
Expenses
$1,997,153
Net Income
$78,844
Net Assets
$6,847,726
Notable Sources of Revenue Percent of Total Revenue
Contributions $301,477
14.5%
Program Services $1,770,591
85.3%
Investment Income $3,929
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 $12,775
0.6%
Professional Fundraising Fees $0
Other Salaries and Wages $110,705
5.5%
Assets/Debt
Total Assets $16,026,717
Total Liabilities $9,178,991
Net Assets $6,847,726
Club or Co-Op Income
Income From Members $1,991,226
Income From Other Sources $84,771

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

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.
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  • 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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