Civic Intelligence

Brown County Water Utility Inc

EIN 23-7108111 • 501(c)12 • Morgantown, IN

Profile

Supply safe and potable water to members of brown county water utility.

5130 N State Road 135Morgantown, IN 46160

www.browncountywater.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.48x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

3.47x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Net Margin

41st percentile

0.9%

Higher net margin than 41% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

13th percentile

$5,350

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Asset Growth

4th percentile

-3.1%

Faster asset growth than 4% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

0.2%

Faster revenue growth than 27% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$32,967,831

Down $1,059,040 (-3.1%) from 2023

Liabilities

Down

$15,938,243

Down $1,099,181 (-6.5%) from 2023

Net Assets

Up

$17,029,588

Up $40,141 (+0.2%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin41st percentile

Revenue

Up

$4,593,454

Up $9,396 (+0.2%) from 2023

Expenses

Up

$4,553,313

Up $669,894 (+17%) from 2023

Net Income

Down

$40,141

Down $660,498 (-94%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2012: $21,792,623Liabilities 2012: $9,769,721Net Assets 2012: $12,022,9022012Assets 2013: $21,580,766Liabilities 2013: $8,899,453Net Assets 2013: $12,681,3132013Assets 2014: $21,388,820Liabilities 2014: $8,223,316Net Assets 2014: $13,165,5042014Assets 2015: $21,566,052Liabilities 2015: $7,951,766Net Assets 2015: $13,614,2862015Assets 2016: $25,637,225Liabilities 2016: $11,705,997Net Assets 2016: $13,931,2282016Assets 2017: $28,060,346Liabilities 2017: $13,770,014Net Assets 2017: $14,290,3322017Assets 2018: $27,807,919Liabilities 2018: $12,534,061Net Assets 2018: $15,273,8582018Assets 2019: $27,541,340Liabilities 2019: $12,588,962Net Assets 2019: $14,952,3782019Assets 2020: $27,584,031Liabilities 2020: $11,947,474Net Assets 2020: $15,636,5572020Assets 2021: $27,450,261Liabilities 2021: $11,396,037Net Assets 2021: $16,054,2242021Assets 2022: $27,120,588Liabilities 2022: $10,926,793Net Assets 2022: $16,193,7952022Assets 2023: $34,026,871Liabilities 2023: $17,037,424Net Assets 2023: $16,989,4472023Assets 2024: $32,967,831Liabilities 2024: $15,938,243Net Assets 2024: $17,029,5882024

Highlighted filing

2024

Assets$32,967,831
Liabilities$15,938,243
Net Assets$17,029,588
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,028,3242012Revenue 2013: $3,451,375Expenses 2013: $2,792,964Net Income 2013: $658,4112013Revenue 2014: $3,317,401Expenses 2014: $2,833,210Net Income 2014: $484,1912014Revenue 2015: $3,371,089Expenses 2015: $2,922,307Net Income 2015: $448,7822015Revenue 2016: $3,503,768Expenses 2016: $3,186,826Net Income 2016: $316,9422016Revenue 2017: $3,701,273Expenses 2017: $3,342,169Net Income 2017: $359,1042017Revenue 2018: $4,857,027Expenses 2018: $3,873,501Net Income 2018: $983,5262018Revenue 2019: $3,780,069Expenses 2019: $4,101,549Net Income 2019: -$321,4802019Revenue 2020: $4,196,893Expenses 2020: $3,512,714Net Income 2020: $684,1792020Revenue 2021: $4,056,634Expenses 2021: $3,638,967Net Income 2021: $417,6672021Revenue 2022: $4,081,286Expenses 2022: $3,941,715Net Income 2022: $139,5712022Revenue 2023: $4,584,058Expenses 2023: $3,883,419Net Income 2023: $700,6392023Revenue 2024: $4,593,454Expenses 2024: $4,553,313Net Income 2024: $40,1412024

Highlighted filing

2024

Revenue$4,593,454
Expenses$4,553,313
Net Income$40,141
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,967,831
Liabilities
$15,938,243
Net assets
$17,029,588
Revenue
$4,593,454
Expenses
$4,553,313
Net income
$40,141
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$33.0$15.9$17.0$4.59$4.55$0.04
2023Detailed filing. Detailed filing data is available for this year.$34.0$17.0$17.0$4.58$3.88$0.70
2022Detailed filing. Detailed filing data is available for this year.$27.1$10.9$16.2$4.08$3.94$0.14
2021Detailed filing. Detailed filing data is available for this year.$27.5$11.4$16.1$4.06$3.64$0.42
2020Detailed filing. Detailed filing data is available for this year.$27.6$11.9$15.6$4.20$3.51$0.68
2019Detailed filing. Detailed filing data is available for this year.$27.5$12.6$15.0$3.78$4.10$0.32
2018Detailed filing. Detailed filing data is available for this year.$27.8$12.5$15.3$4.86$3.87$0.98
2017Detailed filing. Detailed filing data is available for this year.$28.1$13.8$14.3$3.70$3.34$0.36
2016Detailed filing. Detailed filing data is available for this year.$25.6$11.7$13.9$3.50$3.19$0.32
2015Detailed filing. Detailed filing data is available for this year.$21.6$7.95$13.6$3.37$2.92$0.45
2014Detailed filing. Detailed filing data is available for this year.$21.4$8.22$13.2$3.32$2.83$0.48
2013Detailed filing. Detailed filing data is available for this year.$21.6$8.90$12.7$3.45$2.79$0.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.8$9.77$12.0$3.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$4,844,923
Mission and Program Overview

Mission

Supply safe and potable water to members of brown county water utility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,073,177$29,985,453▲ $5,912,276
Rtn Earn Endowment Incm Other Fnds$9,425,020$9,192,982▼ $232,038
Pd in Cap Srpls Land Bldg Eqp Fund$7,564,427$7,836,606▲ $272,179
Cash and Non-Interest-Bearing Accounts$4,757,925$1,167,382▼ $3,590,543
Accounts Receivable$337,044$376,063▲ $39,019
Inventories for Sale or Use$260,502$222,961▼ $37,541
Savings and Temporary Cash Investments$13,261$13,723▲ $462
Total Assets$34,026,871$32,967,831▼ $1,059,040
Other Assets Total$4,584,962$1,202,249▼ $3,382,713
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,942,026$15,451,500▼ $490,526
Accounts Payable and Accrued Expenses$1,030,403$428,010▼ $602,393
Deferred Revenue$46,800$43,200▼ $3,600
Other Liabilities$18,195$15,533▼ $2,662
Total Liabilities$17,037,424$15,938,243▼ $1,099,181
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,989,447$17,029,588▲ $40,141
Total Liabilities and Net Assets / Fund Balance$34,026,871$32,967,831▼ $1,059,040

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,464,598$13,682,527$41,147,125
Other Land Buildings$671,070$1,921,497$2,592,567
Leasehold Improvements$1,205,561$17,815$1,223,376
Land$479,563-$479,563
Buildings$164,661$185,439$350,100
Compensation and Service Providers
Top Officer Pay13th percentile

Employees

NameTitleBaseTotal
Delbert CooperTreasurer$5,350$5,350
Ben PhillipsPresident$4,200$4,200
Dan HuesmanVice Preside$3,400$3,400
Roger HickeySecretary$3,250$3,250
James McdonaldDirector$2,800$2,800
Don PoynterDirector$2,000$2,000
Susan McclainPrevious Director$1,500$1,500
Lisa PatrickDirector$1,200$1,200

Highest Paid Contractors

ContractorServicesLocationCompensation
Lykins ContractingConstruction12783 IN-101, Sunman, IN 47041$2,157,191
Mitchell & Stark ConstructionConstruction170 W 1ST ST, Medora, IN 47260$254,191
Striegel Design & ConstructionPaving6575 ST MARYS RD, Floyds Knobs, IN 47119$253,526
Curry & AssociatesEngineering110 COMMERCE DR, Danville, IN 46122$200,437
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,559,075
Investment Income
$30,029
Other Revenue
$4,350
Change in Net Assets
$40,141

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,321,274
Revenue Not Reported on Financial Statements
$272,180
Other Revenue Adjustments
$272,180
Total Revenue per Audited Statements
$4,321,274
Total Revenue per Form 990
$4,593,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,481,186
Salaries, Compensation, and Employee Benefits$1,072,127
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$1,131,443
Other Salaries and Wages---$685,926
All Other Expenses---$394,778
Other Employee Benefits---$282,868
Other Expenses---$241,393
Office Expenses---$228,759
Interest---$221,955
Fees for Services Other---$140,030
Fees for Services Legal---$93,707
Insurance---$83,112
Fees for Services Accounting---$66,445
Payroll Taxes---$51,667
Travel---$37,555
Pension Plan Contributions---$28,316
Current Officers, Directors, Trustees, and Key Employees---$23,350
Occupancy---$19,001
Total Functional Expenses$0$0$0$4,553,313

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,553,317
Expenses per Audited Statements$4,553,313
Total Expenses per Form 990$4,553,313
Expenses Not Reported on Form 990$4
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposits$15,533
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The membership consists of customers serviced by the utility.”

Form 990, Page 6, Part VI, Line 7A

“The board of directors are elected by members of the utility.”

Form 990, Page 6, Part VI, Line 7B

“Certain decisions require member approval in accordance with the bylaws of the utility.”

Form 990, Page 6, Part VI, Line 11B

“The board of directors reviews the 990 prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Monitored conflicts policy on a regular basis.”

Form 990, Page 6, Part VI, Line 15A

“Annual approval of salary increases by the board of directors.”

Form 990, Page 6, Part VI, Line 15B

“Annual approval of salary increases by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Membership may request copies of governing documents at the company's main office.”

Filing and Contact Details

Filer

Filer Name
Brown County Water Utility Inc
EIN
23-7108111
Phone
8129886611
Address
5130 N STATE ROAD 135, MORGANTOWN, IN 46160

Signing Officer

Name
Ben Phillips
Title
President
Phone
8129886611
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Phillips
Formed
1964
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
15

Preparer

Firm
Sherman Barber & Mullikin Pc
Address
210 W 3RD ST, MADISON, IN 47250-3339
Preparer
Christine D Dattilo CPA
Phone
8122655312
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“Tap fees and line contributions 245,979 memberships 26,200 rounding 1”

Schedule D, Page 4, Part XII, Line 2D

“ROUNDING 4”

Raw XML AppendixShowing 400 of 404 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/InventoriesForSaleOrUseGrp/BOYAmt0260502
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0222961
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0162853
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0162853
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015807278
IRS990/LandBldgEquipBasisNetGrp/BOYAmt024073177
IRS990/LandBldgEquipBasisNetGrp/EOYAmt029985453
IRS990/LandBldgEquipCostOrOtherBssAmt045792731
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0251469
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt04559075
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPLY SAFE AND POTABLE WATER TO MEMBERS OF BROWN COUNTY WATER UTILITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt015942026
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt015451500
IRS990/NetAssetsOrFundBalancesBOYAmt016989447
IRS990/NetAssetsOrFundBalancesEOYAmt017029588
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-132824
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-132824
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04350
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04350
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt019001
IRS990/OfficeExpensesGrp/TotalAmt0228759
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04584962
IRS990/OtherAssetsTotalGrp/EOYAmt01202249
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0282868
IRS990/OtherExpensesGrp/Desc0PURCHASED WATER
IRS990/OtherExpensesGrp/Desc1CHEMICALS
IRS990/OtherExpensesGrp/Desc2TANK MAINTENANCE
IRS990/OtherExpensesGrp/Desc3PURCHASED POWER
IRS990/OtherExpensesGrp/TotalAmt0289275
IRS990/OtherExpensesGrp/TotalAmt1272435
IRS990/OtherExpensesGrp/TotalAmt2261298
IRS990/OtherExpensesGrp/TotalAmt3241393
IRS990/OtherLiabilitiesGrp/BOYAmt018195
IRS990/OtherLiabilitiesGrp/EOYAmt015533
IRS990/OtherSalariesAndWagesGrp/TotalAmt0685926
IRS990/OtherSourcesGrossIncomeAmt0167203
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt051667
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt07564427
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt07836606
IRS990/PensionPlanContributionsGrp/TotalAmt028316
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BEN PHILLIPS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1NASHVILLE UTILITY WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc2TAP FEES & LINE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc3CREDIT CARD CONVENIENCE FEE
IRS990/ProgramServiceRevenueGrp/Desc4MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03643699
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1554169
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2245979
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt331771
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt426200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03643699
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1554169
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2245979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt331771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt426200
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0228077
IRS990/PYOtherExpensesAmt02897290
IRS990/PYOtherRevenueAmt04350
IRS990/PYProgramServiceRevenueAmt04351631
IRS990/PYRevenuesLessExpensesAmt0700639
IRS990/PYSalariesCompEmpBnftPaidAmt0986129
IRS990/PYTotalExpensesAmt03883419
IRS990/PYTotalRevenueAmt04584058
IRS990/ReconcilationRevenueExpnssAmt040141
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04350
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt09425020
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09192982
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013261
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013723
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0164661
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0185439
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0350100
IRS990ScheduleD/EquipmentGrp/BookValueAmt027464598
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013682527
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041147125
IRS990ScheduleD/ExpensesNotReportedAmt04
IRS990ScheduleD/ExpensesSubtotalAmt04553313
IRS990ScheduleD/LandGrp/BookValueAmt0479563
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0479563
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01205561
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt017815
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01223376
IRS990ScheduleD/OtherExpensesIncludedAmt04
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0671070
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01921497
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02592567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015533
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL DEPOSITS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0272180
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0272180
IRS990ScheduleD/RevenueSubtotalAmt04321274
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TAP FEES AND LINE CONTRIBUTIONS 245,979 MEMBERSHIPS 26,200 ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029985453
IRS990ScheduleD/TotalExpensesPerForm990Amt04553313
IRS990ScheduleD/TotalLiabilityAmt015533
IRS990ScheduleD/TotalRevenuePerForm990Amt04593454
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04321274
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04553317
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP CONSISTS OF CUSTOMERS SERVICED BY THE UTILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS OF THE UTILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS REQUIRE MEMBER APPROVAL IN ACCORDANCE WITH THE BYLAWS OF THE UTILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MONITORED CONFLICTS POLICY ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL APPROVAL OF SALARY INCREASES BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUAL APPROVAL OF SALARY INCREASES BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEMBERSHIP MAY REQUEST COPIES OF GOVERNING DOCUMENTS AT THE COMPANY'S MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt034026871
IRS990/TotalAssetsEOYAmt032967831
IRS990/TotalAssetsGrp/BOYAmt034026871
IRS990/TotalAssetsGrp/EOYAmt032967831
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt04553313
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017037424
IRS990/TotalLiabilitiesEOYAmt015938243
IRS990/TotalLiabilitiesGrp/BOYAmt017037424
IRS990/TotalLiabilitiesGrp/EOYAmt015938243
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016989447
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017029588
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt057257
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt057257
IRS990/TotalProgramServiceRevenueAmt04559075
IRS990/TotalReportableCompFromOrgAmt023700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04593454
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04593454
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt034026871
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt032967831
IRS990/TravelGrp/TotalAmt037555
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05130 N STATE ROAD 135
IRS990/USAddress/CityNm0MORGANTOWN
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046160
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.BROWNCOUNTYWATER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08129886611
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROWN COUNTY WATER UTILITY INC
ReturnHeader/Filer/BusinessNameControlTxt0BROW
ReturnHeader/Filer/EIN0237108111
ReturnHeader/Filer/PhoneNum08129886611
ReturnHeader/Filer/USAddress/AddressLine1Txt05130 N STATE ROAD 135
ReturnHeader/Filer/USAddress/CityNm0MORGANTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046160
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351900977
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHERMAN BARBER & MULLIKIN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 W 3RD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0472503339
ReturnHeader/PreparerPersonGrp/PhoneNum08122655312
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINE D DATTILO CPA
ReturnHeader/ReturnTs02025-05-22T11:07:56-04:00

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