Nonprofit · EIN 46-0345498
CLARK RURAL WATER SYSTEM INC
Tax-exempt · CLARK, SD 57225
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,348,973 | $2,018,200 | $330,773 | $15,484,360 | $5,788,558 | $9,695,802 |
| December 31, 2024 | 990 | $1,985,996 | $1,881,463 | $104,533 | $15,592,095 | $6,227,066 | $9,365,029 |
| December 31, 2023 | 990 | $1,840,241 | $1,959,907 | -$119,666 | $15,349,715 | $6,089,219 | $9,260,496 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $270,246
- of which government grants
- $270,246
- Program service revenue
- $1,932,619
- Investment income
- $27,471
- Net rental income
- $84,228
- Other revenue
- $118,637
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $133,539
- Other salaries and wages
- $263,390
- Salaries, compensation and benefits (total)
- $539,247
- Professional fundraising fees
- $0
- Legal fees
- $1,703
- Accounting fees
- $10,620
- Travel
- $30,815
- Depreciation
- $639,562
Balance sheet and other
- Total assets, start of year
- $15,592,095
- Total assets, end of year
- $15,484,360
- Total liabilities, end of year
- $5,788,558
- Net assets, end of year
- $9,695,802
- Land, buildings and equipment
- $13,134,447
- Net assets without donor restrictions
- $9,325,322
- Net assets with donor restrictions
- $370,480
- Gross receipts
- $2,354,796
- Employees
- 9
- Year formed
- 1978
- 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 |
|---|---|---|---|---|
| Terry Kaufman | Manager | 40 | $120,339 | $27,242 |
| Marlin Fjelland | Director Trustee or director | 0.5 | $3,400 | $0 |
| Mark McHenry | Vice President Officer | 0.5 | $1,400 | $0 |
| Darrell Seefeldt | Secretary Officer | 0.5 | $1,400 | $0 |
| Mark Meland | Director Trustee or director | 0.5 | $1,200 | $0 |
| Michele Brikholtz | Director Trustee or director | 0.5 | $1,200 | $0 |
| Ryan Helkenn | Director Trustee or director | 0.5 | $1,200 | $0 |
| Myron Hanson | Director Trustee or director | 0.5 | $1,200 | $0 |
| Arlen Boehnke | Treasurer Officer | 0.5 | $1,200 | $0 |
| Steve Arnesen | President Officer | 0.5 | $1,000 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Terry Kaufman | Manager | 40 | $115,229 | $25,203 |
| Marlin Fjelland | Director Trustee or director | 0.5 | $2,700 | $0 |
| Ryan Helkenn | Director Trustee or director | 0.5 | $2,200 | $0 |
| Myron Hanson | Director Trustee or director | 0.5 | $2,200 | $0 |
| Michele Brikholtz | Director Trustee or director | 0.5 | $1,800 | $0 |
| Mark Meland | Director Trustee or director | 0.5 | $1,600 | $0 |
| Steve Arnesen | President Officer | 0.5 | $1,600 | $0 |
| Mark McHenry | Vice President Officer | 0.5 | $1,600 | $0 |
| Darrell Seefeldt | Secretary Officer | 0.5 | $1,600 | $0 |
| Arlen Boehnke | Treasurer Officer | 0.5 | $1,400 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Terry Kaufman | Manager | 40 | $110,140 | $25,969 |
| Marlin Fjelland | Director Trustee or director | 0.5 | $2,800 | $0 |
| Myron Hanson | Director Trustee or director | 0.5 | $2,400 | $0 |
| Steve Arnesen | President Officer | 0.5 | $2,200 | $0 |
| Ryan Helkenn | Director Trustee or director | 0.5 | $2,000 | $0 |
| Michele Brikholtz | Director Trustee or director | 0.5 | $1,800 | $0 |
| Darrell Seefeldt | Secretary Officer | 0.5 | $1,800 | $0 |
| Mark McHenry | Vice President Officer | 0.5 | $1,600 | $0 |
| Arlen Boehnke | Treasurer Officer | 0.5 | $1,600 | $0 |
| Mark Meland | Director Trustee or director | 0.5 | $1,200 | $0 |
Address and contacts
- Address (IRS master file)
- 1001 1ST AVE W BOX 162, CLARK, SD 57225-1300
- In care of
- % TERRY KAUFMAN
- Signed the 990
- Terry Kaufman, Manager
- Phone
- (605) 532-5201
- Return prepared by
- Kinner & Company Ltd
Mission
Operation of system for distribution of water to its members for farm, agriculture, personal consumption and commercial or ag production use - rural water system.
Program accomplishments
- Construct, maintain and operate a system for the diversion and distribution of water for domestic, agricultural and commercial purposes.
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
- 46-0345498
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $15,484,360
- Income (IRS master file)
- $2,354,796
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,348,973 | $2,018,200 | $15,484,360 | IRS |
| 990 | December 2024 | $1,985,996 | $1,881,463 | $15,592,095 | IRS |
| 990 | December 2023 | $1,840,241 | $1,959,907 | $15,349,715 | XML |
| 990 | December 2022 | $1,711,814 | $1,911,493 | $15,639,172 | 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 46-0345498).
Questions about CLARK RURAL WATER SYSTEM INC
- What is the EIN of CLARK RURAL WATER SYSTEM INC?
- The employer identification number (EIN) of CLARK RURAL WATER SYSTEM INC is 46-0345498.
- Is CLARK RURAL WATER SYSTEM INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1984.
- Are donations to CLARK RURAL WATER SYSTEM INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CLARK RURAL WATER SYSTEM 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 CLARK RURAL WATER SYSTEM 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 CLARK RURAL WATER SYSTEM INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of CLARK RURAL WATER SYSTEM INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 10 received compensation from the organization, the highest $120,339 (Terry Kaufman, Manager).
- How much revenue does CLARK RURAL WATER SYSTEM INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,348,973, expenses of $2,018,200 and total assets of $15,484,360 at year end.
Other nonprofits in CLARK
- CLARK COMMUNITY AQUATIC CENTER EIN 99-4353991 · last filed 990 for 2025
- CLARK INDUSTRIAL DEVELOPMENT CORPORATION EIN 51-0196412 · last filed 990 for 2024
- CHOOSE CLARK COUNTY EIN 84-1822260 · last filed 990-EZ for 2025
- INTERNATIONAL ASSOCIATION OF LIONS CLUBS EIN 46-0342814 · last filed 990-N for 2024
- UNITED STATES BOWLING CONGRESS INC EIN 83-1049480 · last filed 990-N for 2025
- AMERICAN LEGION EIN 46-6015469 · last filed 990-N for 2025
- CLARK COUNTY HISTORICAL SOCIETY INC EIN 46-0343300 · last filed 990-N for 2025
- CLARK CHAMBER OF COMMERCE EIN 46-0253410 · last filed 990-N for 2025