Nonprofit · EIN 46-0318665
MINNEHAHA COMMUNITY WATER CORPORATION
Tax-exempt · DELL RAPIDS, SD 57022
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $9,636,447 | $5,648,888 | $3,987,559 | $61,299,115 | $12,997,726 | $48,301,389 |
| December 31, 2024 | 990 | $9,048,556 | $5,465,178 | $3,583,378 | $56,584,391 | $12,419,382 | $44,165,009 |
| December 31, 2023 | 990 | $8,036,214 | $4,747,202 | $3,289,012 | $49,563,461 | $8,956,018 | $40,607,443 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $9,053,036
- Investment income
- $412,848
- Net rental income
- $6,250
- Net gain from sales of assets
- $18,032
- Net income from sales of inventory
- -$17,916
- Other revenue
- $170,563
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $262,888
- Other salaries and wages
- $828,484
- Salaries, compensation and benefits (total)
- $1,601,321
- Professional fundraising fees
- $0
- Legal fees
- $38,176
- Accounting fees
- $15,174
- Depreciation
- $1,148,404
Balance sheet and other
- Total assets, start of year
- $56,584,391
- Total assets, end of year
- $61,299,115
- Total liabilities, end of year
- $12,997,726
- Net assets, end of year
- $48,301,389
- Land, buildings and equipment
- $39,746,140
- Publicly traded securities
- $14,353,484
- Net assets without donor restrictions
- $48,301,389
- Gross receipts
- $9,761,081
- Employees
- 15
- Year formed
- 1973
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SCOTT BUSS | EXECUTIVE DI Officer | 35 | $168,930 | $0 | $61,158 |
| LLOYD RAVE | PRESIDENT Trustee or director, Officer | 2 | $7,200 | $1,500 | $0 |
| RODNEY VANDER VLIET | VICE-PRESIDE Trustee or director, Officer | 0.5 | $5,050 | $1,350 | $0 |
| DAVID HOWARD | DIRECTOR Trustee or director | 0.25 | $4,000 | $1,350 | $0 |
| DAVID STEARNS | DIRECTOR Trustee or director | 0.25 | $4,000 | $1,350 | $0 |
| BRIAN HOWE | TREASURER Trustee or director, Officer | 0.5 | $4,800 | $0 | $0 |
| KEN SIEVERDING | DIRECTOR Trustee or director | 0.25 | $4,000 | $0 | $0 |
| PAUL HENTGES | SECRETARY Trustee or director, Officer | 0.5 | $3,750 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SCOTT BUSS | EXECUTIVE DI Officer | 35 | $163,997 | $0 | $53,965 |
| LLOYD RAVE | PRESIDENT Trustee or director, Officer | 2 | $4,800 | $1,250 | $0 |
| RODNEY VANDER VLIET | VICE-PRESIDE Trustee or director, Officer | 0.5 | $4,300 | $900 | $0 |
| DAVID STEARNS | DIRECTOR Trustee or director | 0.25 | $3,500 | $1,125 | $0 |
| DAVID HOWARD | DIRECTOR Trustee or director | 0.25 | $3,000 | $1,125 | $0 |
| BRIAN HOWE | TREASURER Trustee or director, Officer | 0.5 | $3,800 | $0 | $0 |
| KEN SIEVERDING | DIRECTOR Trustee or director | 0.25 | $3,000 | $0 | $0 |
| PAUL HENTGES | SECRETARY Trustee or director, Officer | 0.5 | $2,750 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SCOTT BUSS | EXECUTIVE DI Officer | 40 | $160,460 | $0 | $45,666 |
| LLOYD RAVE | PRESIDENT Trustee or director, Officer | 2 | $4,800 | $1,000 | $0 |
| RODNEY VANDER VLIET | VICE-PRESIDE Trustee or director, Officer | 0.5 | $4,350 | $900 | $0 |
| DAVID STEARNS | DIRECTOR Trustee or director | 0.25 | $3,500 | $900 | $0 |
| BRIAN HOWE | TREASURER Trustee or director, Officer | 0.5 | $4,000 | $0 | $0 |
| DAVID HOWARD | DIRECTOR Trustee or director | 0.25 | $2,750 | $900 | $0 |
| PAUL HENTGES | SECRETARY Trustee or director, Officer | 0.5 | $2,750 | $0 | $0 |
| KEN SIEVERDING | DIRECTOR Trustee or director | 0.25 | $2,750 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 47381 248TH ST, DELL RAPIDS, SD 57022-5305
- Principal officer (990 for 2025)
- SCOTT BUSS, 47381 248TH ST, DELL RAPIDS, SD 57022
- Signed the 990
- LLOYD RAVE, PRESIDENT
- Phone
- (605) 910-5870
- Return prepared by
- KMWF & ASSOCIATES PC
Mission
PROVIDE WATER SERVICE FOR USE AND BENEFIT OF ITS MEMBERS
Program accomplishments
- DISTRIBUTION OF WATER TO MINNEHAHA COUNTY RESIDENTS
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0318665
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $61,299,115
- Income (IRS master file)
- $9,761,081
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $9,636,447 | $5,648,888 | $61,299,115 | XML |
| 990 | December 2024 | $9,048,556 | $5,465,178 | $56,584,391 | IRS |
| 990 | December 2023 | $8,036,214 | $4,747,202 | $49,563,461 | XML |
| 990 | December 2022 | $6,361,195 | $4,469,559 | $45,974,715 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-0318665).
Questions about MINNEHAHA COMMUNITY WATER CORPORATION
- What is the EIN of MINNEHAHA COMMUNITY WATER CORPORATION?
- The employer identification number (EIN) of MINNEHAHA COMMUNITY WATER CORPORATION is 46-0318665.
- Is MINNEHAHA COMMUNITY WATER CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1983.
- Are donations to MINNEHAHA COMMUNITY WATER CORPORATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MINNEHAHA COMMUNITY WATER CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MINNEHAHA COMMUNITY WATER CORPORATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MINNEHAHA COMMUNITY WATER CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MINNEHAHA COMMUNITY WATER CORPORATION?
- The 990 for the year ended December 31, 2025 names SCOTT BUSS.
- Who are the officers and directors of MINNEHAHA COMMUNITY WATER CORPORATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 8 received compensation from the organization, the highest $168,930 (SCOTT BUSS, EXECUTIVE DI).
- How much revenue does MINNEHAHA COMMUNITY WATER CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $9,636,447, expenses of $5,648,888 and total assets of $61,299,115 at year end.
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