Brookings Deuel Rural Water System (EIN 460321763) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Phone

6057944201

Tax Period

2025-01-01 to 2025-12-31

Brookings Deuel Rural Water System, founded in 1974, is a community nonprofit that reported $2.7M in total revenue in fiscal year 2018. Expenses of $2.5M left a modest 6% surplus.

Mission

Sale of water to members in Brookings and Deuel counties in South Dakota.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $714,541

Program Service Revenue $3,719,042

Investment Income $189,783

Other Revenue $1,383,709

TOTAL REVENUE $6,007,075

Expense Breakdown

Grants Paid $0

Salaries & Benefits $917,061

Fundraising Expenses $0

Other Expenses $3,088,112

TOTAL EXPENSES $4,005,173

Year-over-Year Comparison

	2025	2024	Change
Revenue	$6,007,075	$5,832,422	+0.0%
Expenses	$4,005,173	$3,691,627	+0.1%
Net Income	$2,001,902	$2,140,795	-0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$18,825

Total Directors

$10,775

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Reed Andries	Manager	40.00		$92,700	$21,266	$113,966
Douglas Feten	Chairman	1.00	Officer	$8,250	$0	$8,250
Neal Kjenstad	Secretary	1.00	Director	$4,325	$0	$4,325
Clark Rogness	Vice Chairman	1.00	Officer	$4,250	$0	$4,250
Gary Johnson	Director	1.00	Director	$4,000	$0	$4,000
Troy Lenning	Treasurer	1.00	Officer	$3,925	$0	$3,925
Dan Davis	Director	1.00	Director	$2,450	$0	$2,450
Michael Magadanz	Director	1.00	Officer	$2,400	$0	$2,400

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$6,007,075	$4,005,173	$31,923,626	$2,001,902
2024	$5,832,422	$3,691,627	$30,062,849	$2,140,795
2023	$7,495,632	$3,358,510	$26,712,616	$4,137,122
2022	$4,361,302	$3,048,073	$17,390,838	$1,313,229
2021	$3,437,052	$2,884,551	$16,230,524	$552,501
2020	$3,491,610	$2,705,577	$15,869,834	$786,033
2019	$2,837,383	$2,616,618	$15,417,809	$220,765
2018	$2,664,628	$2,497,976	$14,532,107	$166,652

Brookings Deuel Rural Water System