Nonprofit · EIN 51-0137862
HERMOSA WATER USER ASSOCIATION
Tax-exempt · HERMOSA, SD 57744
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $115,854 | $208,875 | -$93,021 | $471,150 | $124,255 | $346,895 |
| October 31, 2024 | 990 | $130,184 | $107,444 | $22,740 | $568,708 | $128,791 | $439,917 |
| October 31, 2023 | 990 | $119,785 | $64,386 | $55,399 | $555,046 | $137,869 | $417,177 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $110,983
- Investment income
- $4,871
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,663
- Depreciation
- $25,247
- Program services (functional)
- $208,875
Balance sheet and other
- Total assets, start of year
- $568,707
- Total assets, end of year
- $471,150
- Total liabilities, end of year
- $124,255
- Net assets, end of year
- $346,895
- Land, buildings and equipment
- $301,442
- Net assets without donor restrictions
- $346,895
- Gross receipts
- $115,854
- Employees
- 0
- Year formed
- 1975
- 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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAN MINTZLAFF | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| SETH WHITE | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| DARWIN SCHOCK | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| ROBERT KNAPP | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| TYLER ROBERTSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BETTY DIKOFF | SECRETARY Trustee or director, Officer | 1 | $0 |
| NANCY BAKER | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended October 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TYLER ROBERTSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BETTY DIKOFF | SECRETARY Trustee or director, Officer | 1 | $0 |
| NANCY BAKER | TREASURER Trustee or director, Officer | 1 | $0 |
| ROBERT KNAPP | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| DAN MINTZLAFF | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| MORTZ ESPY | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| DARWIN SCHOCK | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
990 for the year ended October 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM COLGAN | BOARD Trustee or director, Officer | 1 | $0 |
| MONTZ ESPY | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| DARWIN SCHOCK | BOARD Trustee or director, Officer | 1 | $0 |
| ROBERT KNAPP | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| TYLER ROBERTSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BETTY DIKOFF | SECRETARY Trustee or director, Officer | 1 | $0 |
| NANCY BAKER | TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 41, HERMOSA, SD 57744-0041
- In care of
- % NANCY BAKER
- Principal officer (990 for 2024)
- TYLER ROBERTSON, PO BOX 41, Hermosa, SD 57744
- Signed the 990
- NANCY BAKER, TREASURER
- Phone
- (605) 255-4504
- Return prepared by
- Showalter and Co CPA LLC
Mission
RURAL WATER SERVICE TO MEMBERS
Program accomplishments
- PROVIDED MEMBERS WITH WATER SERVICE FOR DOMESTIC AND LIVESTOCK PURPOSES IN A SMALL RURAL COMMUNITY.Expenses $208,875 · revenue $110,147
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
| 2022 | October 31, 2023 | March 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0137862
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $471,150
- Income (IRS master file)
- $115,854
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $115,854 | $208,875 | $471,150 | XML |
| 990 | October 2024 | $130,184 | $107,444 | $568,708 | XML |
| 990 | October 2023 | $119,785 | $64,386 | $555,046 | XML |
| 990 | October 2022 | $334,465 | $59,017 | $503,771 | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | IRS |
| 990 | October 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 51-0137862).
Questions about HERMOSA WATER USER ASSOCIATION
- What is the EIN of HERMOSA WATER USER ASSOCIATION?
- The employer identification number (EIN) of HERMOSA WATER USER ASSOCIATION is 51-0137862.
- Is HERMOSA WATER USER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1975.
- Are donations to HERMOSA WATER USER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HERMOSA WATER USER ASSOCIATION 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 HERMOSA WATER USER ASSOCIATION due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HERMOSA WATER USER ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of HERMOSA WATER USER ASSOCIATION?
- The 990 for the year ended October 31, 2025 names TYLER ROBERTSON.
- Who are the officers and directors of HERMOSA WATER USER ASSOCIATION?
- The 990 for the year ended October 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does HERMOSA WATER USER ASSOCIATION have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $115,854, expenses of $208,875 and total assets of $471,150 at year end.
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