Nonprofit · EIN 46-0314277
LINCOLN COUNTY RURAL WATER SYS INC
Tax-exempt · SIOUX FALLS, SD 57108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,450,675 | $2,489,195 | $961,480 | $18,513,414 | $6,888,199 | $11,625,215 |
| December 31, 2024 | 990 | $4,344,530 | $2,066,659 | $2,277,871 | $15,867,904 | $5,204,169 | $10,663,735 |
| December 31, 2023 | 990 | $2,578,121 | $2,004,758 | $573,363 | $13,041,210 | $4,655,346 | $8,385,864 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,334,314
- Investment income
- $116,361
- Net gain from sales of assets
- $5,500
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $20,685
- Other salaries and wages
- $556,130
- Salaries, compensation and benefits (total)
- $698,305
- Professional fundraising fees
- $0
- Depreciation
- $406,012
- Program services (functional)
- $2,088,007
- Management and general (functional)
- $401,188
Balance sheet and other
- Total assets, start of year
- $15,867,904
- Total assets, end of year
- $18,513,414
- Total liabilities, end of year
- $6,888,199
- Net assets, end of year
- $11,625,215
- Land, buildings and equipment
- $10,986,644
- Net assets without donor restrictions
- $10,876,079
- Net assets with donor restrictions
- $749,136
- Gross receipts
- $3,450,675
- Employees
- 7
- Year formed
- 1970
- 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 |
|---|---|---|---|
| ROBIN DYKSTRA | MANAGER Highest-paid employee | 40 | $135,425 |
| JOE BURNS | PRESIDENT Officer | 2 | $4,522 |
| MIKE PERKINSON | SEC/TREAS Officer | 1 | $3,503 |
| LARRY HEALY | VICE PRESIDE Officer | 1 | $3,486 |
| DAN FINK | DIRECTOR Trustee or director | 1 | $3,472 |
| CHRIS HOFER | DIRECTOR Trustee or director | 1 | $2,717 |
| ISAAC JOHNSON | DIRECTOR Trustee or director | 1 | $2,233 |
| MATTHEW ERICKSON | DIRECTOR Trustee or director | 1 | $752 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBIN DYKSTRA | MANAGER Highest-paid employee | 40 | $127,298 |
| JOE BURNS | PRESIDENT Officer | 2 | $6,125 |
| LARRY HEALY | VICE PRESIDE Officer | 1 | $3,920 |
| DAN FINK | DIRECTOR Trustee or director | 1 | $3,675 |
| TRENT LUBBERS | DIRECTOR Trustee or director | 1 | $3,675 |
| OTTO HAGENDORN | SEC/TREAS Officer | 1 | $3,185 |
| CHRIS HOFER | DIRECTOR Trustee or director | 1 | $3,185 |
| MIKE PERKINSON | DIRECTOR Trustee or director | 1 | $2,940 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBIN DYKSTRA | MANAGER Highest-paid employee | 40 | $112,937 |
| JOE BURNS | PRESIDENT Officer | 2 | $4,935 |
| LARRY HEALY | VICE PRESIDE Officer | 1 | $4,230 |
| DAN FINK | DIRECTOR Trustee or director | 1 | $3,995 |
| OTTO HAGENDORN | SEC/TREAS Officer | 1 | $3,525 |
| TRENT LUBBERS | DIRECTOR Trustee or director | 1 | $3,055 |
| MIKE PERKINSON | DIRECTOR Trustee or director | 1 | $2,820 |
| CHRIS HOFER | DIRECTOR Trustee or director | 1 | $2,820 |
Address and contacts
- Address (IRS master file)
- 27066 HENRY PL, SIOUX FALLS, SD 57108-8147
- Principal officer (990 for 2025)
- JOE BURNS, 3300 S LISA DR, SIOUX FALLS, SD 57110
- Signed the 990
- JOE BURNS, PRESIDENT
- Phone
- (605) 767-2966
- Website
- WWW.LINCOLNCORURALWATER.COM
- Return prepared by
- KMWF & ASSOCIATES PC
Mission
TO DELIVER RURAL WATER AT AN AFFORDABLE COST
Program accomplishments
- TO DELIVER RURAL WATER AT AN AFFORDABLE COSTExpenses $2,088,007 · revenue $3,334,314
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
- 46-0314277
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $18,513,414
- Income (IRS master file)
- $3,450,675
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,450,675 | $2,489,195 | $18,513,414 | XML |
| 990 | December 2024 | $4,344,530 | $2,066,659 | $15,867,904 | IRS |
| 990 | December 2023 | $2,578,121 | $2,004,758 | $13,041,210 | XML |
| 990 | December 2022 | $2,804,145 | $1,840,717 | $12,673,819 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 46-0314277).
Questions about LINCOLN COUNTY RURAL WATER SYS INC
- What is the EIN of LINCOLN COUNTY RURAL WATER SYS INC?
- The employer identification number (EIN) of LINCOLN COUNTY RURAL WATER SYS INC is 46-0314277.
- Is LINCOLN COUNTY RURAL WATER SYS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1974.
- Are donations to LINCOLN COUNTY RURAL WATER SYS INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LINCOLN COUNTY RURAL WATER SYS 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 LINCOLN COUNTY RURAL WATER SYS 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 LINCOLN COUNTY RURAL WATER SYS 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 LINCOLN COUNTY RURAL WATER SYS INC?
- The 990 for the year ended December 31, 2025 names JOE BURNS.
- Who are the officers and directors of LINCOLN COUNTY RURAL WATER SYS INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 8 received compensation from the organization, the highest $135,425 (ROBIN DYKSTRA, MANAGER).
- How much revenue does LINCOLN COUNTY RURAL WATER SYS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,450,675, expenses of $2,489,195 and total assets of $18,513,414 at year end.
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