Civic Intelligence

Brown County Water Utility Inc

990 • Fiscal year 2013 • EIN 23-7108111

Jan 01, 2013 to Dec 31, 2013 • Filed on May 20, 2014

Organization ProfileWWW.BROWNCOUNTYWATER.COM

View Organization Page

5130 N State Road 13546160

(812) 988-6611

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.41x

Higher debt load relative to assets than 52% of similar nonprofits.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

2.58x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2013

Net Margin

79th percentile

19%

Higher net margin than 79% of similar nonprofits.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

16th percentile

$1,400

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2013

Asset Growth

26th percentile

-1.0%

Faster asset growth than 26% of similar nonprofits.

2013 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$21,580,766

Down $211,857 (-1.0%) from 2012

Net Assets

Up

$12,681,313

Up $658,411 (+5.5%) from 2012

Liabilities

Down

$8,899,453

Down $870,268 (-8.9%) from 2012

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin79th percentile

Revenue

$3,451,375

No earlier filing loaded for comparison.

Expenses

Down

$2,792,964

Down $235,360 (-7.8%) from 2012

Net Income

$658,411

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2013

Assets$21,580,766
Liabilities$8,899,453
Net Assets$12,681,313
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$3,451,375
Expenses$2,792,964
Net Income$658,411
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 20, 2014
Return Version
2013v3.1
Gross Receipts
$3,451,497
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$19,929,900$19,692,964▼ $236,936
Rtn Earn Endowment Incm Other Fnds$7,747,660$8,199,891▲ $452,231
Pd in Cap Srpls Land Bldg Eqp Fund$4,275,242$4,481,422▲ $206,180
Accounts Receivable$299,747$315,013▲ $15,266
Cash and Non-Interest-Bearing Accounts$127,015$263,716▲ $136,701
Inventories for Sale or Use$106,320$96,527▼ $9,793
Intangible Assets$42,673$33,668▼ $9,005
Savings and Temporary Cash Investments$27,281$27,648▲ $367
Total Assets$21,792,623$21,580,766▼ $211,857
Other Assets Total$1,259,687$1,151,230▼ $108,457
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,334,198$7,675,183▼ $659,015
Grants Payable$1,028,000$1,028,000→ $0
Accounts Payable and Accrued Expenses$366,264$135,369▼ $230,895
Other Liabilities$41,259$60,901▲ $19,642
Total Liabilities$9,769,721$8,899,453▼ $870,268
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,022,902$12,681,313▲ $658,411
Total Liabilities and Net Assets / Fund Balance$21,792,623$21,580,766▼ $211,857

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,992,387$7,208,888$25,201,275
Leasehold Improvements$1,160,565$1,599,700$2,760,265
Buildings$249,833$97,467$347,300
Land$286,829-$286,829
Other Land Buildings$3,350$2,570$5,920
Other Assets Org$3,855--
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleBaseTotal
Ben PhillipsPresident$1,400$1,400
Dan HuesmanTreasurer$1,400$1,400
David WeddleVice-preside$1,400$1,400
Delbert CooperDirector$950$950
Don PoynterSecretary$900$900
Robert MeltonDirector$850$850
James McdonaldDirector$150$150
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,439,619
Investment Income
$546
Other Revenue
$11,210
Change in Net Assets
$658,411

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,245,195
Revenue Not Reported on Financial Statements
$206,180
Other Revenue Adjustments
$206,180
Total Revenue per Audited Statements
$3,245,195
Total Revenue per Form 990
$3,451,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,042,780
Salaries, Compensation, and Employee Benefits$750,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$565,314
Other Salaries and Wages---$492,056
Interest---$270,053
Other Employee Benefits---$181,954
Other Expenses---$160,088
All Other Expenses---$131,777
Fees for Services Legal---$94,326
Fees for Services Other---$58,907
Office Expenses---$53,112
Payroll Taxes---$45,224
Insurance---$44,937
Fees for Services Accounting---$33,121
Pension Plan Contributions---$22,000
Occupancy---$14,597
Current Officers, Directors, Trustees, and Key Employees---$8,950
Total Functional Expenses$0$0$0$2,792,964

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,792,964
Expenses per Audited Statements$2,792,956
Total Expenses per Audited Statements$2,792,956
Expenses Not Reported on Financial Statements$8
Other Expense Adjustments$8
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$44,222
Unearned Revenue - Mt Nebo Rd Extens$16,679
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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 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

“No documents available to the public”

Filing and Contact Details

Filer

EIN
23-7108111

Signing Officer

Name
Ben Phillips
Title
President
Signed
2014-05-20
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
12

Preparer

Preparer
Ben Foley CPA
Phone
8122655312
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The corporation sold approx. 336,660,000 gallons of water to over 5,226 customers.”

Financial Statement Notes

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

“Tap fees and line contributions 188,529 memberships 17,650 rounding 1”

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

“ROUNDING 8”

Raw XML Appendix386 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0366264
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0135369
IRS990/AccountsReceivableGrp/BOYAmt0299747
IRS990/AccountsReceivableGrp/EOYAmt0315013
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUPPLY SAFE AND POTABLE WATER TO MEMBERS OF BROWN COUNTY WATER UTILITY.
IRS990/AllOtherExpensesGrp/TotalAmt0131777
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0AJ MILLER
IRS990/BooksInCareOfDetail/PhoneNum08129886611
IRS990/BooksInCareOfDetail/USAddress/AddressLine105130 N SR 135
IRS990/BooksInCareOfDetail/USAddress/City0MORGANTOWN
IRS990/BooksInCareOfDetail/USAddress/State0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCode046160
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0127015
IRS990/CashNonInterestBearingGrp/EOYAmt0263716
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt08950
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0546
IRS990/CYOtherExpensesAmt02042780
IRS990/CYOtherRevenueAmt011210
IRS990/CYProgramServiceRevenueAmt03439619
IRS990/CYRevenuesLessExpensesAmt0658411
IRS990/CYSalariesCompEmpBnftPaidAmt0750184
IRS990/CYTotalExpensesAmt02792964
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03451375
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0565314
IRS990/Desc0THE CORPORATION SOLD APPROX. 336,660,000 GALLONS OF WATER TO OVER 5,226 CUSTOMERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt033121
IRS990/FeesForServicesLegalGrp/TotalAmt094326
IRS990/FeesForServicesOtherGrp/TotalAmt058907
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DELBERT COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT MELTON
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES MCDONALD
IRS990/Form990PartVIISectionAGrp/PersonNm3BEN PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm4DAN HUESMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID WEDDLE
IRS990/Form990PartVIISectionAGrp/PersonNm6DON POYNTER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0950
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01964
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-122
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsPayableGrp/BOYAmt01028000
IRS990/GrantsPayableGrp/EOYAmt01028000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03451497
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt044937
IRS990/IntangibleAssetsGrp/BOYAmt042673
IRS990/IntangibleAssetsGrp/EOYAmt033668
IRS990/InterestGrp/TotalAmt0270053
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0106320
IRS990/InventoriesForSaleOrUseGrp/EOYAmt096527
IRS990/InvestmentIncomeGrp/ExclusionAmt0668
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0668
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08908625
IRS990/LandBldgEquipBasisNetGrp/BOYAmt019929900
IRS990/LandBldgEquipBasisNetGrp/EOYAmt019692964
IRS990/LandBldgEquipCostOrOtherBssAmt028601589
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0122
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt03439619
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/BOYAmt08334198
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt07675183
IRS990/NetAssetsOrFundBalancesBOYAmt012022902
IRS990/NetAssetsOrFundBalancesEOYAmt012681313
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-122
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-122
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt014597
IRS990/OfficeExpensesGrp/TotalAmt053112
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01259687
IRS990/OtherAssetsTotalGrp/EOYAmt01151230
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0181954
IRS990/OtherExpensesGrp/Desc0PURCHASED WATER
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CHEMICALS
IRS990/OtherExpensesGrp/Desc3PURCHASED POWER
IRS990/OtherExpensesGrp/TotalAmt0234171
IRS990/OtherExpensesGrp/TotalAmt1200481
IRS990/OtherExpensesGrp/TotalAmt2181896
IRS990/OtherExpensesGrp/TotalAmt3160088
IRS990/OtherLiabilitiesGrp/BOYAmt041259
IRS990/OtherLiabilitiesGrp/EOYAmt060901
IRS990/OtherRevenueMiscGrp/Desc0LITIGATION REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011210
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011210
IRS990/OtherRevenueTotalAmt011210
IRS990/OtherSalariesAndWagesGrp/TotalAmt0492056
IRS990/OtherSourcesGrossIncomeAmt011878
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt045224
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt04275242
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt04481422
IRS990/PensionPlanContributionsGrp/TotalAmt022000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BEN PHILLIPS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1TAP FEES
IRS990/ProgramServiceRevenueGrp/Desc2FACILITY CHARGE-NASHVILLE
IRS990/ProgramServiceRevenueGrp/Desc3OTHER OPERATING INCOME
IRS990/ProgramServiceRevenueGrp/Desc4MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03022061
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1188529
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2135172
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt368589
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt417650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03022061
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1188529
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2135172
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt368589
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt417650
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE CORPORATION SOLD APPROX. 336,660,000 GALLONS OF WATER TO OVER 5,226 CUSTOMERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0-335314
IRS990/PYOtherExpensesAmt02279807
IRS990/PYProgramServiceRevenueAmt03449218
IRS990/PYRevenuesLessExpensesAmt085580
IRS990/PYSalariesCompEmpBnftPaidAmt0748517
IRS990/PYTotalExpensesAmt03028324
IRS990/PYTotalRevenueAmt03113904
IRS990/ReconcilationRevenueExpnssAmt0658411
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07747660
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt08199891
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027281
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027648
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0249833
IRS990ScheduleD/BuildingsGrp/DepreciationAmt097467
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0347300
IRS990ScheduleD/EquipmentGrp/BookValueAmt017992387
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07208888
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025201275
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt08
IRS990ScheduleD/ExpensesSubtotalAmt02792956
IRS990ScheduleD/LandGrp/BookValueAmt0286829
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0286829
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01160565
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01599700
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02760265
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0274134
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1207188
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2186596
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3137713
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4101990
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt595100
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt670459
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt761522
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt812673
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt93855
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEBT SERVICE RESERVE-2002B NOTE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEBT SERVICE RESERVE-1996 BOND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEBT SERVICE RESERVE-2002A BOND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc32002B NOTES-P & I
IRS990ScheduleD/OtherAssetsOrgGrp/Desc41996 BOND-P & I
IRS990ScheduleD/OtherAssetsOrgGrp/Desc52002A NOTES-P & I
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6USDA RD DEBT SERVICE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc7USDA RD DEBT SERVICE ACCOUNT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc8PREPAID INSURANCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc9CWIP - T & D MAINS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc10RURAL DEVELOPMENT CASH ACCOUNT
IRS990ScheduleD/OtherExpensesNotIncludedAmt08
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03350
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02570
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05920
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044222
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116679
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNEARNED REVENUE - MT NEBO RD EXTENS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0206180
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0206180
IRS990ScheduleD/RevenueSubtotalAmt03245195
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TAP FEES AND LINE CONTRIBUTIONS 188,529 MEMBERSHIPS 17,650 ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 8
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019692964
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01151230
IRS990ScheduleD/TotalExpensesPerForm990Amt02792964
IRS990ScheduleD/TotalLiabilityAmt060901
IRS990ScheduleD/TotalRevenuePerForm990Amt03451375
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03245195
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02792956
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION SOLD APPROX. 336,660,000 GALLONS OF WATER TO OVER 5,226 CUSTOMERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP CONSISTS OF CUSTOMERS SERVICED BY THE UTILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS OF THE UTILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CERTAIN DECISIONS REQUIRE MEMBER APPROVAL IN ACCORDANCE WITH THE BYLAWS OF THE UTILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS THE 990 PRIOR TO FILING.
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/ExplanationTxt7NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt021792623
IRS990/TotalAssetsEOYAmt021580766
IRS990/TotalAssetsGrp/BOYAmt021792623
IRS990/TotalAssetsGrp/EOYAmt021580766
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02792964
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09769721
IRS990/TotalLiabilitiesEOYAmt08899453
IRS990/TotalLiabilitiesGrp/BOYAmt09769721
IRS990/TotalLiabilitiesGrp/EOYAmt08899453
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012022902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012681313
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt07618
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt07618
IRS990/TotalProgramServiceRevenueAmt03439619
IRS990/TotalReportableCompFromOrgAmt07050
IRS990/TotalRevenueGrp/ExclusionAmt0668
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03450707
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03451375
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021792623
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021580766
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine105130 N STATE ROAD 135
IRS990/USAddress/City0MORGANTOWN
IRS990/USAddress/State0IN
IRS990/USAddress/ZIPCode046160
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.BROWNCOUNTYWATER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10BROWN COUNTY WATER UTILITY INC
ReturnHeader/Filer/BusinessNameControlTxt0BROW
ReturnHeader/Filer/EIN0237108111
ReturnHeader/Filer/USAddress/AddressLine105130 N STATE ROAD 135
ReturnHeader/Filer/USAddress/City0MORGANTOWN
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode046160
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SHERMAN BARBER & MULLIKIN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10210 W 3RD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0472503339
ReturnHeader/PreparerPersonGrp/PhoneNum08122655312
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BEN FOLEY CPA
ReturnHeader/ReturnTs02014-05-30T15:14:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,580,766
Liabilities
$8,899,453
Net assets
$12,681,313
Revenue
$3,451,375
Expenses
$2,792,964
Net income
$658,411
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