Civic Intelligence

Brown County Water Utility Inc

990 • Fiscal year 2017 • EIN 23-7108111

Jan 01, 2017 to Dec 31, 2017 • Filed on May 11, 2018

Organization ProfileWWW.BROWNCOUNTYWATER.COM

View Organization Page

5130 N State Road 135Morgantown, IN 46160

(812) 988-6611

Siviq Scores

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

Liabilities / Assets

40th percentile

0.49x

Higher debt load relative to assets than 40% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

3.72x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2017

Net Margin

81st percentile

9.7%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

9th percentile

$3,095

Higher top officer pay than 9% of similar nonprofits.

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

2017 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2017

Asset Growth

95th percentile

9.5%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

67th percentile

5.6%

Faster revenue growth than 67% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$28,060,346

Up $2,423,121 (+9.5%) from 2016

Net Assets

Up

$14,290,332

Up $359,104 (+2.6%) from 2016

Liabilities

Up

$13,770,014

Up $2,064,017 (+18%) from 2016

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin81st percentile

Revenue

Up

$3,701,273

Up $197,505 (+5.6%) from 2016

Expenses

Up

$3,342,169

Up $155,343 (+4.9%) from 2016

Net Income

Up

$359,104

Up $42,162 (+13%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth95th 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

2017

Assets$28,060,346
Liabilities$13,770,014
Net Assets$14,290,332
Open 2017 Filing

Operations Trend

Revenue Growth67th percentile

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

2017

Revenue$3,701,273
Expenses$3,342,169
Net Income$359,104
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 11, 2018
Return Version
2017v2.3
Gross Receipts
$3,714,508
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$21,587,368$26,383,268▲ $4,795,900
Rtn Earn Endowment Incm Other Fnds$9,162,896$9,340,627▲ $177,731
Pd in Cap Srpls Land Bldg Eqp Fund$4,768,332$4,949,705▲ $181,373
Cash and Non-Interest-Bearing Accounts$178,069$333,823▲ $155,754
Accounts Receivable$371,533$322,270▼ $49,263
Inventories for Sale or Use$107,575$72,609▼ $34,966
Savings and Temporary Cash Investments$23,242$23,481▲ $239
Total Assets$25,637,225$28,060,346▲ $2,423,121
Other Assets Total$3,369,438$924,895▼ $2,444,543
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,983,090$12,040,364▲ $3,057,274
Grants Payable$1,028,000$1,028,000→ $0
Accounts Payable and Accrued Expenses$1,652,459$497,675▼ $1,154,784
Deferred Revenue-$162,025-
Other Liabilities$42,448$41,950▼ $498
Total Liabilities$11,705,997$13,770,014▲ $2,064,017
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,931,228$14,290,332▲ $359,104
Total Liabilities and Net Assets / Fund Balance$25,637,225$28,060,346▲ $2,423,121

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,925,600$7,939,657$32,865,257
Other Land Buildings$955,759$1,647,064$2,602,823
Buildings$215,080$135,020$350,100
Land$286,829-$286,829
Compensation and Service Providers
Top Officer Pay9th percentile

Employees

NameTitleBaseTotal
Delbert CooperTreasurer$3,095$3,095
Ben PhillipsPresident$2,987$2,987
Dan HuesmanDirector$2,761$2,761
David WeddleVice-preside$2,400$2,400
Don PoynterDirector$1,925$1,925
Jim AckermanSecretary$1,925$1,925
James McdonaldDirector$1,800$1,800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,701,282
Investment Income
$-9,609
Other Revenue
$9,600
Change in Net Assets
$359,104

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,519,900
Revenue Not Reported on Financial Statements
$181,373
Revenue Not Reported on Form 990
$1
Other Revenue Adjustments
$181,373
Total Revenue per Audited Statements
$3,519,901
Total Revenue per Form 990
$3,701,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,572,454
Salaries, Compensation, and Employee Benefits$769,715
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$760,807
Other Salaries and Wages---$529,528
Fees for Services Legal---$274,794
Interest---$213,533
Other Expenses---$190,152
Other Employee Benefits---$154,116
Office Expenses---$107,396
All Other Expenses---$71,925
Fees for Services Other---$60,287
Fees for Services Accounting---$59,279
Insurance---$54,997
Payroll Taxes---$42,744
Travel---$33,409
Pension Plan Contributions---$25,327
Occupancy---$21,733
Current Officers, Directors, Trustees, and Key Employees---$18,000
Total Functional Expenses$0$0$0$3,342,169

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,342,171
Expenses per Audited Statements$3,342,169
Total Expenses per Form 990$3,342,169
Expenses Not Reported on Form 990$2
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$41,950
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 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
Address
5130 N STATE ROAD 135, MORGANTOWN, IN 46160

Signing Officer

Name
Ben Phillips
Title
President
Signed
2018-05-11
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

Additional Explanations

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

“The corporation sold approx. 352,939,400 gallons of water to over 5,312 customers.”

Financial Statement Notes

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

“ROUNDING 1”

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

“Tap fees and line contributions 152,873 memberships 28,500”

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

“ROUNDING 2”

Raw XML Appendix375 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/BOYAmt01652459
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0497675
IRS990/AccountsReceivableGrp/BOYAmt0371533
IRS990/AccountsReceivableGrp/EOYAmt0322270
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUPPLY SAFE AND POTABLE WATER TO MEMBERS OF BROWN COUNTY WATER UTILITY.
IRS990/AllOtherExpensesGrp/TotalAmt071925
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ELLEN MASTELLER
IRS990/BooksInCareOfDetail/PhoneNum08129886611
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05130 N SR 135
IRS990/BooksInCareOfDetail/USAddress/CityNm0MORGANTOWN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046160
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0178069
IRS990/CashNonInterestBearingGrp/EOYAmt0333823
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt018000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-9609
IRS990/CYOtherExpensesAmt02572454
IRS990/CYOtherRevenueAmt09600
IRS990/CYProgramServiceRevenueAmt03701282
IRS990/CYRevenuesLessExpensesAmt0359104
IRS990/CYSalariesCompEmpBnftPaidAmt0769715
IRS990/CYTotalExpensesAmt03342169
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03701273
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt0162025
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0760807
IRS990/Desc0THE CORPORATION SOLD APPROX. 352,939,400 GALLONS OF WATER TO OVER 5,312 CUSTOMERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt059279
IRS990/FeesForServicesLegalGrp/TotalAmt0274794
IRS990/FeesForServicesOtherGrp/TotalAmt060287
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/PersonNm0DAN HUESMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1DON POYNTER
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES MCDONALD
IRS990/Form990PartVIISectionAGrp/PersonNm3DELBERT COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm4BEN PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID WEDDLE
IRS990/Form990PartVIISectionAGrp/PersonNm6JIM ACKERMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt02761
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11925
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33095
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt42987
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt52400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt61925
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/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01964
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-13235
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsPayableGrp/BOYAmt01028000
IRS990/GrantsPayableGrp/EOYAmt01028000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03714508
IRS990/GrossRentsGrp/RealAmt09600
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt054997
IRS990/InterestGrp/TotalAmt0213533
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0107575
IRS990/InventoriesForSaleOrUseGrp/EOYAmt072609
IRS990/InvestmentIncomeGrp/ExclusionAmt03626
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03626
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09721741
IRS990/LandBldgEquipBasisNetGrp/BOYAmt021587368
IRS990/LandBldgEquipBasisNetGrp/EOYAmt026383268
IRS990/LandBldgEquipCostOrOtherBssAmt036105009
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt013235
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt03710882
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/BOYAmt08983090
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt012040364
IRS990/NetAssetsOrFundBalancesBOYAmt013931228
IRS990/NetAssetsOrFundBalancesEOYAmt014290332
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-13235
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-13235
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt09600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt09600
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt021733
IRS990/OfficeExpensesGrp/TotalAmt0107396
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03369438
IRS990/OtherAssetsTotalGrp/EOYAmt0924895
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0154116
IRS990/OtherExpensesGrp/Desc0PURCHASED WATER
IRS990/OtherExpensesGrp/Desc1CHEMICALS
IRS990/OtherExpensesGrp/Desc2PURCHASED POWER
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/TotalAmt0278277
IRS990/OtherExpensesGrp/TotalAmt1253844
IRS990/OtherExpensesGrp/TotalAmt2192021
IRS990/OtherExpensesGrp/TotalAmt3190152
IRS990/OtherLiabilitiesGrp/BOYAmt042448
IRS990/OtherLiabilitiesGrp/EOYAmt041950
IRS990/OtherSalariesAndWagesGrp/TotalAmt0529528
IRS990/OtherSourcesGrossIncomeAmt03626
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt042744
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt04768332
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt04949705
IRS990/PensionPlanContributionsGrp/TotalAmt025327
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BEN PHILLIPS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1TAP FEES & LINE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2FACILITY CHARGE-NASHVILLE
IRS990/ProgramServiceRevenueGrp/Desc3OTHER OPERATING INCOME
IRS990/ProgramServiceRevenueGrp/Desc4MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03269665
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1152873
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2135171
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3108125
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt428500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03269665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1152873
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2135171
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3108125
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt428500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE CORPORATION SOLD APPROX. 352,939,400 GALLONS OF WATER TO OVER 5,312 CUSTOMERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0-4658
IRS990/PYOtherExpensesAmt02422779
IRS990/PYProgramServiceRevenueAmt03508426
IRS990/PYRevenuesLessExpensesAmt0316942
IRS990/PYSalariesCompEmpBnftPaidAmt0764047
IRS990/PYTotalExpensesAmt03186826
IRS990/PYTotalRevenueAmt03503768
IRS990/ReconcilationRevenueExpnssAmt0359104
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt09600
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt09162896
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09340627
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023242
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023481
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0215080
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0135020
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0350100
IRS990ScheduleD/EquipmentGrp/BookValueAmt024925600
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07939657
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032865257
IRS990ScheduleD/ExpensesNotReportedAmt02
IRS990ScheduleD/ExpensesSubtotalAmt03342169
IRS990ScheduleD/LandGrp/BookValueAmt0286829
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0286829
IRS990ScheduleD/OtherExpensesIncludedAmt02
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0955759
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01647064
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02602823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL DEPOSITS
IRS990ScheduleD/OtherRevenueAmt01
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0181373
IRS990ScheduleD/RevenueNotReportedAmt01
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0181373
IRS990ScheduleD/RevenueSubtotalAmt03519900
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TAP FEES AND LINE CONTRIBUTIONS 152,873 MEMBERSHIPS 28,500
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ROUNDING 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026383268
IRS990ScheduleD/TotalExpensesPerForm990Amt03342169
IRS990ScheduleD/TotalLiabilityAmt041950
IRS990ScheduleD/TotalRevenuePerForm990Amt03701273
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03519901
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03342171
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION SOLD APPROX. 352,939,400 GALLONS OF WATER TO OVER 5,312 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/ExplanationTxt5MONITORED CONFLICTS POLICY ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUAL APPROVAL OF SALARY INCREASES BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ANNUAL APPROVAL OF SALARY INCREASES BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEMBERSHIP MAY REQUEST COPIES OF GOVERNING DOCUMENTS AT THE COMPANY'S MAIN OFFICE.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt025637225
IRS990/TotalAssetsEOYAmt028060346
IRS990/TotalAssetsGrp/BOYAmt025637225
IRS990/TotalAssetsGrp/EOYAmt028060346
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03342169
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011705997
IRS990/TotalLiabilitiesEOYAmt013770014
IRS990/TotalLiabilitiesGrp/BOYAmt011705997
IRS990/TotalLiabilitiesGrp/EOYAmt013770014
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013931228
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014290332
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06948
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06948
IRS990/TotalProgramServiceRevenueAmt03701282
IRS990/TotalReportableCompFromOrgAmt016893
IRS990/TotalRevenueGrp/ExclusionAmt03626
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03697647
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03701273
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt025637225
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt028060346
IRS990/TravelGrp/TotalAmt033409
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROWN COUNTY WATER UTILITY INC
ReturnHeader/Filer/BusinessNameControlTxt0BROW
ReturnHeader/Filer/EIN0237108111
ReturnHeader/Filer/USAddress/AddressLine1Txt05130 N STATE ROAD 135
ReturnHeader/Filer/USAddress/CityNm0MORGANTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046160
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BD0A6391B3274C46CEB943BF68C65F094BAD7A4F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AC4DBA24EA2BE5743A49E2BF41F80369EDE5E034
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.174.133.146
ReturnHeader/FilingSecurityInformation/IPDt02018-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:52:13
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/PreparationDt02018-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINE D DATTILO CPA
ReturnHeader/ReturnTs02018-05-14T12:52:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,060,346
Liabilities
$13,770,014
Net assets
$14,290,332
Revenue
$3,701,273
Expenses
$3,342,169
Net income
$359,104
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