Nonprofit · EIN 46-0365836
WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC
Tax-exempt · MURDO, SD 57559
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,892,847 | $4,842,419 | $1,050,428 | $77,497,223 | $2,597,801 | $74,899,422 |
| December 31, 2024 | 990 | $6,303,237 | $4,480,623 | $1,822,614 | $76,549,671 | $2,700,677 | $73,848,994 |
| December 31, 2023 | 990 | $5,304,344 | $4,489,259 | $815,085 | $72,856,256 | $829,876 | $72,026,380 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $5,564,986
- Investment income
- $317,656
- Net gain from sales of assets
- -$89,689
- Other revenue
- $10,205
Expenses
- Grants and similar amounts paid
- $3,000
- Compensation of officers, directors and key employees
- $340,958
- Other salaries and wages
- $713,355
- Salaries, compensation and benefits (total)
- $1,528,295
- Professional fundraising fees
- $0
- Legal fees
- $14,672
- Accounting fees
- $29,686
- Occupancy
- $38,306
- Travel
- $95,386
- Depreciation
- $1,257,098
Balance sheet and other
- Total assets, start of year
- $76,549,671
- Total assets, end of year
- $77,497,223
- Total liabilities, end of year
- $2,597,801
- Net assets, end of year
- $74,899,422
- Land, buildings and equipment
- $66,510,416
- Net assets without donor restrictions
- $74,899,422
- Gross receipts
- $5,998,536
- Employees
- 14
- Volunteers
- 0
- Year formed
- 1994
- 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 | Other / benefits |
|---|---|---|---|---|
| JAKE FITZGERALD | MANAGER Officer | 40 | $131,804 | $47,876 |
| AMY KITTLESON | OFFICE MANAGER Officer | 40 | $81,573 | $24,206 |
| DAVE FUOSS | PRESIDENT Trustee or director, Officer | 1 | $7,200 | $0 |
| JIGGS O'CONNELL | DIRECTOR Trustee or director | 1 | $7,200 | $0 |
| RICHARD L DOUD | VICE PRESIDENT Trustee or director, Officer | 1 | $6,900 | $0 |
| DEAN NELSON | DIRECTOR Trustee or director | 1 | $6,600 | $0 |
| DODIE SCHMITZ GARRITY | SEC / TREAS Trustee or director, Officer | 1 | $6,000 | $0 |
| CASEY KROGMAN | DIRECTOR Trustee or director | 1 | $5,700 | $0 |
| MARION MATT | DIRECTOR Trustee or director | 1 | $5,700 | $0 |
| QUINT GARNOS | DIRECTOR Trustee or director | 1 | $4,200 | $0 |
| BRAD SMITH | DIRECTOR Trustee or director | 1 | $3,900 | $0 |
| VERYL PROKOP | DIRECTOR Trustee or director | 1 | $2,100 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAKE FITZGERALD | MANAGER Officer | 40 | $124,422 | $45,133 |
| AMY KITTLESON | OFFICE MANAGER Officer | 40 | $78,007 | $22,867 |
| RICHARD L DOUD | VICE PRESIDENT Trustee or director, Officer | 1 | $6,750 | $0 |
| DODIE SCHMITZ GARRITY | SEC / TREAS Trustee or director, Officer | 1 | $5,400 | $0 |
| QUINT GARNOS | DIRECTOR Trustee or director | 1 | $5,400 | $0 |
| DAVE FUOSS | PRESIDENT Trustee or director, Officer | 1 | $4,725 | $0 |
| DEAN NELSON | DIRECTOR Trustee or director | 1 | $4,725 | $0 |
| BRAD SMITH | DIRECTOR Trustee or director | 1 | $4,500 | $0 |
| MARION MATT | DIRECTOR Trustee or director | 1 | $4,275 | $0 |
| CASEY KROGMAN | DIRECTOR Trustee or director | 1 | $3,825 | $0 |
| VERYL PROKOP | DIRECTOR Trustee or director | 1 | $2,925 | $0 |
| KIRK CORDES | DIRECTOR Trustee or director | 1 | $2,925 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAKE FITZGERALD | MANAGER Officer | 40 | $117,082 | $41,910 |
| AMY KITTLESON | OFFICE MANAGER Officer | 40 | $73,154 | $21,279 |
| RICHARD L DOUD | VICE PRESIDENT Trustee or director, Officer | 1 | $6,975 | $0 |
| DEAN NELSON | DIRECTOR Trustee or director | 1 | $6,750 | $0 |
| QUINT GARNOS | DIRECTOR Trustee or director | 1 | $6,300 | $0 |
| DODIE SCHMITZ GARRITY | SEC / TREAS Trustee or director, Officer | 1 | $6,075 | $0 |
| MARION MATT | DIRECTOR Trustee or director | 1 | $5,400 | $0 |
| DAVE FUOSS | PRESIDENT Trustee or director, Officer | 1 | $4,950 | $0 |
| CASEY KROGMAN | DIRECTOR Trustee or director | 1 | $4,950 | $0 |
| KIRK CORDES | DIRECTOR Trustee or director | 1 | $4,500 | $0 |
| BRAD SMITH | DIRECTOR Trustee or director | 1 | $4,275 | $0 |
| VERYL PROKOP | DIRECTOR Trustee or director | 1 | $3,150 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 407, MURDO, SD 57559-0407
- In care of
- % WEST RIVER LYMAN RURAL WATER SYST
- Principal officer (990 for 2025)
- JAKE FITZGERALD, PO BOX 407, MURDO, SD 57559
- Signed the 990
- JAKE FITZGERALD, MANAGER
- Phone
- (605) 669-2931
- Return prepared by
- CASEY PETERSON LTD
Mission
PROVIDE HIGH QUALITY, AFFORDABLE WATER
Program accomplishments
- THE ORGANIZATION'S ACTIVITIES CONSIST OF CONSTRUCTING WATER LINES TO SERVE RURAL COMMUNITIES AND INDIVIDUALS WITH CLEAN, SAFE, DRINKING WATER. THE ORGANIZATION CONTINUES TO DEVELOP AND MAINTAIN THE WATER SYSTEM IN EFFORT TO ACCOMPLISH THE ORGANIZATION'S MISSION.
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
- 46-0365836
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $77,497,223
- Income (IRS master file)
- $5,998,536
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,892,847 | $4,842,419 | $77,497,223 | IRS |
| 990 | December 2024 | $6,303,237 | $4,480,623 | $76,549,671 | XML |
| 990 | December 2023 | $5,304,344 | $4,489,259 | $72,856,256 | XML |
| 990 | December 2022 | $4,941,998 | $4,278,574 | $71,658,557 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 46-0365836).
Questions about WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC
- What is the EIN of WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC?
- The employer identification number (EIN) of WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC is 46-0365836.
- Is WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1994.
- Are donations to WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC 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 WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC 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 WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC 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 WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC?
- The 990 for the year ended December 31, 2025 names JAKE FITZGERALD.
- Who are the officers and directors of WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 12 received compensation from the organization, the highest $131,804 (JAKE FITZGERALD, MANAGER).
- How much revenue does WEST RIVER LYMAN-JONES RURAL WATER SYSTEMS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,892,847, expenses of $4,842,419 and total assets of $77,497,223 at year end.
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