2021-01-30T11:17:44-06:00 2020-09-30 460387944 KMWF & ASSOCIATES PC 6009 S SHARON AVE STE 101 SIOUX FALLS SD 57108 990 2019-10-01 460352027 WEB WATER DEVELOPMENT ASSOCIATION INC WEBW 6052294749 PO BOX 51 ABERDEEN SD 574020051 ANGIE HAMMRICH GENERAL MANAGER 6052294749 2021-01-30 true NORDELL GRIEBEL P00005383 6053367213 2021-01-30 2019 2022-09-23 18:48:47Z ANGIE HAMMRICH 38456 US HIGHWAY 12 PO BOX 51 ABERDEEN SD 57402 13370496 false X WWW.WEBWATER.ORG X 1979 SD THE ORGRANIZATION WAS INCORPORATED FOR THE PURPOSE OF OPERATING A SYSTEM FOR THE DISTRIBUTION OF WATER TO ITS MEMBERS FOR DOMESTIC AND COMMERCIAL USE. 9 9 50 18989 17489 0 12031462 13061880 340886 227956 -347 13162 12372001 13302998 3088 3080 0 3012656 3065251 0 0 6534873 6735466 9550617 9803797 2821384 3499201 127687858 132628582 34250232 37998944 93437626 94629638 THE ORGRANIZATION WAS INCORPORATED FOR THE PURPOSE OF OPERATING A SYSTEM FOR THE DISTRIBUTION OF WATER TO ITS MEMBERS FOR DOMESTIC AND COMMERCIAL USE. false false WEB WATER DEVELOPMENT ASSOCIATION, INC. OPERATES A HIGH QUALITY WATER TREATMENT AND DISTRIBUTION SYSTEM TO PROVIDE ITS MEMBERS WITH SAFE WATER FOR DOMESTIC AND COMMERCIAL USE, PROVIDING JUST OVER 2 BILLION GALLONS OF WATER IN FISCAL YEAR 2020. AS OF SEPTEMBER 30, 2020, WEB HAD APPROXIMATELY 6,800 MILES OF WATER PIPE THAT SERVICED OVER 8,200 MEMBERS IN 14 SOUTH DAKOTA COUNTIES AND 3 NORTH DAKOTA COUNTIES. false false false false false false false true false true false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false true true true false true 24 0 true 50 true true true false false false false 12969074 387072 false false false X 9 9 false false false false true true true true false false false true true true true false false true false false X ANGIE HAMMRICH 6052294749 38456 US HIGHWAY 12 PO BOX 51 ABERDEEN SD 574020051 BOB SCHUETZLE CHAIR 2.00 X X 3400 0 0 TIM VAN HATTEN VICE CHAIR 2.00 X X 3200 0 0 LORI GOLDADE SECRETARY 2.00 X X 2900 0 0 LES HINDS TREASURER 2.00 X X 7580 0 0 CRAIG OBERLE DIRECTOR 2.00 X 3100 0 0 ALLAN WALTH DIRECTOR 2.00 X 3400 0 0 ROBERT WHITMYRE DIRECTOR 2.00 X 2700 0 0 DICK WERNER DIRECTOR 2.00 X 3300 0 0 EVAN HAAR OCT-NOV DIRECTOR 2.00 X 3400 0 0 JEFF STOECKER DEC-SEPT DIRECTOR 2.00 X 0 0 0 ANGIE HAMMRICH GENERAL MANA 40.00 4.00 X 119889 0 17632 152869 17632 1 false false false NORTHERN PLAINS CONTRACTING INC NORTHERN PLAINS CONTRACTING INC 329 US HWY 75 WOLVERTON MN 56594 CONSTRUCTION 601245 DEWILD GRANT RECKERT & ASSOCIATES DEWILD GRANT RECKERT & ASSOCIATES 1302 S UNION ST ROCK RAPIDS IA 51246 ENGINEERING 272109 BANNER ASSOCIATES BANNER ASSOCIATES 409 22ND AVE SOUTH BROOKINGS SD 57006 ENGINEERING 158118 3 WATER SALES TO MEMBERS 221310 12842309 12842309 OTHER OPERATING REVENUE 221310 126765 126765 MISCELLANEOUS INCOME 900099 92806 92806 13061880 288266 5827 282439 6000 7188 -1188 -1188 -1188 60310 -60310 -60310 -60310 ADVANCED BIOENERGY, LLC K-1 325193 14350 14350 14350 13302998 13001570 18989 282439 3080 137521 2110619 139960 491555 185596 98951 24229 9660 339132 117212 193032 182716 36475 1415109 1853102 INTAKE/TRANSMISSION/DISTR 2125677 WATER TREATMENT CHEMICALS 340171 9803797 0 0 0 10169938 13285640 980526 1091366 147666 122271 1740713 1721997 206355383 91782148 112485555 114573235 1643012 1355749 148583 115459 371865 362865 127687858 132628582 697415 2099681 27150 28725 30059120 32547527 3362631 3234904 103916 88107 34250232 37998944 X 66546479 64197580 26891147 30432058 93437626 94629638 127687858 132628582 X 3499201 58737 -2365926 X false true X true true true false true X 138332 138332 3026831 1006879 2019952 192024140 90775269 101248871 11166080 11166080 114573235 DEFERRED CREDITS 88107 88107 X SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ASSOCIATION MAINTAINS A LIABLITY ACCOUNT FOR CUSTOMER METER DEPOSITS. SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (12) OF THE INTERNAL REVENUE CODE OF 1954. THE ASSOCIATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ASSOCIATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE ASSOCIATION FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND, AS SUCH, DOES NOT HAVE AN UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. FORM 990, PAGE 6, PART VI, LINE 6 GENERAL MEMBERS: MEMBERSHIP IN THE CORPORATION SHALL BE LIMITED TO PERSONS, RURAL WATER SYSTEM ASSOCIATIONS OR CORPORATIONS, AND BODIES POLITICAL SITUATED WITHIN THE AREA TO BE SERVED BY THE CORPORATION, AND REASONABLY ACCESSIBLE THERETO, WHO HAVE MADE APPLICATION FOR MEMBERSHIP IN THE CORPORATION, AND WHO HAVE AGREED TO PAY THE MEMBERSHIP FEE, AND WHO HAVE SIGNED AND ENTERED INTO SUCH AGREEMENTS WITH THE CORPORATION FOR THE PURCHASE OF WATER FOR DOMENSTIC, MUNICIPAL AND OTHER APPROVED BENEFICIAL USE AS ARE REQUIRED BY THE CORPORATION FROM TIME TO TIME AND HAVE BEEN ACCEPTED FOR MEMBERSHIP BY THE CORPORATION'S BOARD OF DIRECTORS. INDIVIDUALS OR ENTITIES WHO (1) TAMPER WITH OR DAMAGE WEB PROPERTY, (2) CAUSE A CROSS-CONNECTION OR OTHERWISE PUT THE WATER QUALITY OF THE SYSTEM AT RISK, (3) OBSTRUCT WEB STAFF FROM PERFORMING THEIR ASSIGNED DUTIES, (4) MAKE USE OF WATER SERVICES WITHOUT REPORTING IT, (5) HAVE ESTABLISHED A RECORD OF FAILING TO PAY THEIR WATER BILL IN A TIMELY MANNER, (6) OTHERWISE ENGAGE IN OR DISPLAY ACTS OR BEHAVIORS NOT IN THE BEST INTEREST OF THE CORPORATION AND WHICH ARE DISRUPTIVE TO ITS OPERATION OR BUSINESS PLAN SHALL NOT BE ELIGIBLE FOR MEMBERSHIP. THE CORPORATION'S BOARD OF DIRECTORS SHALL HAVE THE RIGHT TO DENY MEMBERSHIP REQUEST OR TO TERMINATE THE MEMBERSHIP OF ANY INDIVIDUAL OR ENTITY ENGAGING IN SUCH ACTS OR BEHAVIORS AS DEFINED IN THE BY-LAWS AND THE RULES AND REGULATIONS. FORM 990, PAGE 6, PART VI, LINE 7A SIX RURAL DIRECTORS SHALL BE ELECTED BY SECRET BALLOT, ONE FROM EACH DISTRICT, WITH EACH MEMBER WITHIN THAT DISTRICT ENTITLED TO VOTE FOR A DIRECTOR FROM THAT DISTRICT. THREE BULK DIRECTORS SHALL BE ELECTED BY SECRET BALLOT, BY AND FROM MEMBERS THAT ARE BODIES POLITICAL (MUNICIPALITIES) OR BULK USERS RECEIVING WATER SERVICE BY TOWN BULK CONTRACT RATE, WITHIN THE DISTRICT BOUNDARY, WITH EACH SUCH MEMBER BEING ENTITLED TO CAST ONE VOTE FOR A BULK DIRECTOR FOR THEIR DISTRICT AREA. DIRECTORS SHALL BE SELECTED BY PLURALITY VOTE. FORM 990, PAGE 6, PART VI, LINE 7B YES, IN SOME CASES. THERE IS A SECTION IN THE BY-LAWS THAT DEALS WITH RECALL OF DIRECTORS AND REFERRAL OF ISSUES OR BOARD DECISIONS. FOR EXAMPLE, THE BOARD RECOMMENDS BY-LAW CHANGES BUT THE MEMBERS MUST APPROVE BY A 60% VOTE. FORM 990, PAGE 6, PART VI, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 11B AT A BOARD MEETING PRIOR TO FILING THE FORM 990 WITH THE IRS, THE 990 DRAFT WAS PROVIDED TO THE GOVERNING BOARD FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS, MEMBERS OF BOARD COMMITTEES, AGENTS, WEB WATER GENERAL MANAGER AND ALL OTHER ENTITY EMPLOYEES AND ALL OF THEIR IMMEDIATE FAMILY MEMBERS. IT ALSO INCLUDES INDEPENDENT CONTRACTORS PROVIDING SERVICES OR MATERIALS TO WEB WATER. COLLECTIVELY ALL SUCH INDIVIDUALS WILL BE REFERRED TO AS "COVERED PERSONS". IT IS THE OBLIGATION OF THE BOARD AND WEB WATER GENERAL MANAGER TO PUBLICIZE THIS POLICY TO ALL COVERED PERSONS ON A RECURRING BASIS. ALL COVERED PERSONS MUST DISCLOSE ALL REAL OR APPARENT CONFLICTS OR DUALITIES OF INTEREST WITH WEB WATER'S ACTIVITIES. ADDITIONALLY, COVERED PERSONS MUST ANNUALLY COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AS SPECIFIED BY THE BOARD WHICH INCLUDES PROVIDING A WRITEN DESCRIPTION OF THE FACTS COMPRISING THE REAL OR APPARENT CONFLICT OF DUALITY OF INTEREST TO WEB WATER GENERAL MANAGER OR A BOARD OFFICER. WHERE A COVERED PERSON BELIEVES THERE MAY EXIST A REAL OR APPARENT CONFLICT OR DUALITY OF INTEREST, THAT PERSON MUST, IN ADDITION TO FILING THE NOTICE OF DISCLOSURE, ABSTIAN FROM MAKING MOTIONS, PARTICIPATING IN RELEVANT DELIBERATIONS, VOTING, EXECUTING AGREEMENTS, ATTEMPTION TO INFLUENCE OTHERS' VOTES, OR TAKING ANY OTHER SIMILAR DIRECT ACTION ON BEHALF OF WEB WATER WHERE THE CONFLICT OR DUALITY OF INTEREST MIGHT PERTAIN. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS THE GENERAL MANAGER'S PERFORMANCE AND SETS THE RATE OF PAY. THEY ARE AWARE OF COMPENSATION PAID TO SIMILAR CEOS IN THE REGION (REA CO-OPS, GRAIN ELEVATOR MANAGERS, OTHER RURAL WATER GENERAL MANAGERS ETC.). EACH YEAR THE GENERAL MANAGER RECEIVES A REVIEW FROM THE BOARD OF DIRECTORS. FOR OTHER MANAGERS, THE GENERAL MANAGER DOES AN ANNUAL REVIEW AND SETS THE RATE OF PAY. THE BOARD REVIEWS THE PAY POLICY WITH THE GENERAL MANAGER ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE ONLY TO MEMBERS. FORM 990, PART XI, LINE 9 AMORTIZATION OF CONTRIBUTIONS FOR CONSTRUCTION -2,768,841 MEMBERSHIP CONTRIBUTIONS 419,941 ADVANCED BIOENERGY, LLC K-1 INCOME -14,350 ADVANCED BIOENERTY, LLC BOOK INCOME -2,676 TOTAL -2,365,926 WEB WATER BOTTLING COMPANY WEB WATER BOTTLING COMPANY PO BOX 51 ABERDEEN SD 57401 383930884 RETAILER SD N/A true true false false true false false false false false true false true false false true false true false false WEB WATER BOTTLING COMPANY WEB WATER BOTTLING COMPANY A 6000 CASH PAID WEB WATER BOTTLING COMPANY WEB WATER BOTTLING COMPANY A 5827 CASH PAID WEB WATER BOTTLINE COMPANY WEB WATER BOTTLING COMPANY O 75493 CASH PAID SCHEDULE R PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION WEB WATER BOTTLING COMPANY DIRECT CONTROLLING ENTITY: WEB WATER DEVELOPMENT ASSOCIATION, INC.