Hermosa Water User Association: Nonprofit Profile, Financials & Form 990 (EIN 51-0137862)

Revenue by fiscal year
FY2020	$103K
FY2021	$121K
FY2022	$334K
FY2023	$120K
FY2024	$130K
FY2025	$116K

Expenses by fiscal year
FY2020	$97K
FY2021	$80K
FY2022	$59K
FY2023	$64K
FY2024	$107K
FY2025	$209K

Net assets by fiscal year
FY2020	$45K
FY2021	$86K
FY2022	$362K
FY2023	$417K
FY2024	$440K
FY2025	$347K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

100%

Program services 100% · $209K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII

Dan Mintzlaff

Board Member

$0Pt VII · Sec A

Seth White

Board Member

$0Pt VII · Sec A

Darwin Schock

Board Member

$0Pt VII · Sec A

Robert Knapp

Vice President

$0Pt VII · Sec A

Tyler Robertson

President

$0Pt VII · Sec A

Betty Dikoff

Secretary

$0Pt VII · Sec A

Nancy Baker

Treasurer

$0Pt VII · Sec A

See Hermosa Water User Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Hermosa Water User Association is a member-serving organization based in Hermosa, SD.

Questions for Hermosa Water User Association

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1 program · $209K · in their own filed words · FY2024

01

Provided members with water service for domestic and livestock purposes in a small rural community.

$209Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$116K

Ln 12

Fees for servicesLn 2g$111K

Investment incomeLn 3$5K

Money outPt IX

$209K

Ln 25

Programscol B$209K

Owns and owesPt X

$347K

net assets · Ln 32

Cash and savingsLn 1–2$14K

Total assetsLn 16$471K

LiabilitiesLn 26$124K

PeoplePt VI, VII

7

listed · VII A

PaidVII A0

Voting boardVI 1a5

IndependentVI 1b5

2In more detail

Revenue in detailPt VIII

Fees for servicesLn 2g$111K

Investment incomeLn 3$5K

Total revenueLn 12$116K

Assets in detailPt X, end of year

CashLn 1$4K

SavingsLn 2$10K

Cash and savings togetherLn 1–2$14K

InvestmentsLn 11–13$156K

Land, buildings, equipmentLn 10c$301K

Total assetsLn 16$471K

LiabilitiesLn 26$124K

Net assetsLn 32$347K

OperationsPt I, VI

EmployeesI 50

Fiscal year endsHeaderOctober

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$16K	$14K
InvestmentsLn 11–13	$226K	$156K
Land, buildings, equipmentLn 10c	$327K	$301K
Total assetsLn 16	$569K	$471K
LiabilitiesLn 26	$129K	$124K
Net assetsLn 32	$440K	$347K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Legal feesLn 11b	$2K	$2K
Other fees for servicesLn 11g	$23K	$23K
Office expensesLn 13	$1K	$1K
InterestLn 20	$6K	$6K
Depreciation, depletion and amortizationLn 22	$25K	$25K
InsuranceLn 23	$4K	$4K
Other expenses (24a–d)Ln 24	$31K	$31K
All other expensesLn 24e	$117K	$117K
Total functional expensesLn 25	$209K	$209K	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest ViewingFiled with the IRS Dec 10, 2025	$116K	$209K	−$93K	$347K	990 PDF
FY2024Filed with the IRS Dec 23, 2024	$130K	$107K	$23K	$440K	990 PDF
FY2023Filed with the IRS Mar 15, 2024	$120K	$64K	$55K	$417K	990 PDF
FY2022Filed with the IRS Feb 28, 2023	$334K	$59K	$275K	$362K	990 PDF
FY2021Filed with the IRS Jan 31, 2022	$121K	$80K	$41K	$86K	990 PDF
FY2020Filed with the IRS May 17, 2021	$103K	$97K	$6K	$45K	990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations

See the full FY2025 990 (6 parts)

Part I · Summary $115,854 revenue, 12 lines filed

I-8 Contributions and grants$0

I-9 Program service revenuePrior year $122,157$110,983

I-10 Investment incomePrior year $8,027$4,871

I-11 Other revenue$0

I-12 Total revenuePrior year $130,184$115,854

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefits$0

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $107,444$208,875

I-18 Total expensesPrior year $107,444$208,875

I-19 Revenue less expensesPrior year $22,740−$93,021

Part VI · Governance 5 of 5 board members independent, 4 to look at

VI-1a Voting members of the governing body5

VI-1b Independent voting members5

VI-12a Written conflict of interest policyNo

VI-13 Written whistleblower policyNo

VI-14 Document retention and destruction policyNo

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

Part VIII · Statement of revenue $115,854 across 4 lines filed

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $110,983$110,983

VIII-3 Investment incomeRelated to mission $4,871$4,871

VIII-8 Net income from fundraising events$0

VIII-12 Total revenueRelated to mission $115,854 · Unrelated business $0 · Excluded from tax $0$115,854

Part IX · Statement of functional expenses $208,875 across 8 lines filed

IX-11b Legal feesPrograms $1,663$1,663

IX-11g Other fees for servicesPrograms $22,811$22,811

IX-13 Office expensesPrograms $1,106$1,106

IX-20 InterestPrograms $5,544$5,544

IX-22 Depreciation, depletion and amortizationPrograms $25,247$25,247

IX-23 InsurancePrograms $3,714$3,714

IX-24 Other expenses (24a–d)Programs $31,496$31,496

IX-24e All other expensesPrograms $117,294$117,294

IX-25 Total functional expensesPrograms $208,875 · Management $0 · Fundraising $0$208,875

Part X · Balance sheet $471,150 assets, 9 lines filed

X-1 Cash, non-interest-bearingStart of year $6,188$3,512

X-2 Savings and temporary cash investmentsStart of year $10,300$10,341

X-10c Land, buildings and equipment, netStart of year $326,688$301,442

X-12 Other securitiesStart of year $225,531$155,855

X-16 Total assetsStart of year $568,707$471,150

X-26 Total liabilitiesStart of year $128,791$124,255

X-27 Net assets without donor restrictionsStart of year $439,916$346,895

X-32 Total net assets or fund balancesStart of year $439,916$346,895

X-33 Total liabilities and net assetsStart of year $568,707$471,150

Part XI · Reconciliation of net assets $346,895 net assets at year end

XI-1 Total revenue$115,854

XI-2 Total expenses$208,875

XI-3 Revenue less expenses−$93,021

XI-4 Net assets at start of year$439,916

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$346,895

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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Hermosa Water User Association

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Hermosa Water User Association

By the numbers

Filing history

Schedules filed Part IV