Civic Intelligence

Citizens Water Service Inc

990 • Fiscal year 2021 • EIN 23-7137004

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 08, 2021

Organization ProfileWWW.CITIZENSWATERSERVICE.COM
16773 Hwy 11 NorthVance, AL 35490

(205) 556-2224

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.66x

Higher debt load relative to assets than 93% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

3.29x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Net Margin

13th percentile

-5.8%

Higher net margin than 13% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

26th percentile

$0

Higher top officer pay than 26% of similar nonprofits.

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

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Asset Growth

41st percentile

0.8%

Faster asset growth than 41% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

13th percentile

-7.3%

Faster revenue growth than 13% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$12,116,791

Up $97,120 (+0.8%) from 2020

Net Assets

Down

$4,118,348

Down $141,958 (-3.3%) from 2020

Liabilities

Up

$7,998,443

Up $239,078 (+3.1%) from 2020

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin13th percentile

Revenue

Down

$2,429,495

Down $190,835 (-7.3%) from 2020

Expenses

Up

$2,571,453

Up $127,674 (+5.2%) from 2020

Net Income

Down

-$141,958

Down $318,509 (-180%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$20M$15M$10M$5.0M$0Assets 2019: $12,325,023Liabilities 2019: $8,241,268Net Assets 2019: $4,083,7552019Assets 2020: $12,019,671Liabilities 2020: $7,759,365Net Assets 2020: $4,260,3062020Assets 2021: $12,116,791Liabilities 2021: $7,998,443Net Assets 2021: $4,118,3482021Assets 2023: $15,957,474Liabilities 2023: $9,820,001Net Assets 2023: $6,137,4732023Assets 2024: $16,413,503Liabilities 2024: $10,067,366Net Assets 2024: $6,346,1372024Assets 2025: $18,455,797Liabilities 2025: $9,747,409Net Assets 2025: $8,708,3882025

Highlighted filing

2021

Assets$12,116,791
Liabilities$7,998,443
Net Assets$4,118,348
Open 2021 Filing

Operations Trend

Revenue Growth13th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $2,464,843Expenses 2019: $2,009,047Net Income 2019: $455,7962019Revenue 2020: $2,620,330Expenses 2020: $2,443,779Net Income 2020: $176,5512020Revenue 2021: $2,429,495Expenses 2021: $2,571,453Net Income 2021: -$141,9582021Revenue 2023: $5,296,929Expenses 2023: $3,044,253Net Income 2023: $2,252,6762023Revenue 2024: $3,609,436Expenses 2024: $3,400,772Net Income 2024: $208,6642024Revenue 2025: $6,049,209Expenses 2025: $3,686,958Net Income 2025: $2,362,2512025

Highlighted filing

2021

Revenue$2,429,495
Expenses$2,571,453
Net Income-$141,958
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 8, 2021
Return Version
2020v4.1
Gross Receipts
$2,429,495
Mission and Program Overview

Mission

Provide drinking water to approximately 5000 customers in adjoining municipalities and surrounding areas

Provide drinking water for rural communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,555,360$6,673,964▲ $118,604
Cash and Non-Interest-Bearing Accounts$3,348,304$3,468,814▲ $120,510
Savings and Temporary Cash Investments$1,636,177$1,687,435▲ $51,258
Accounts Receivable$301,683$274,075▼ $27,608
Intangible Assets$170,902--
Prepaid Expenses and Deferred Charges$6,952$12,210▲ $5,258
Total Assets$12,019,671$12,116,791▲ $97,120
Other Assets Total$293$293→ $0
Liabilities
Other Liabilities$5,723,505$6,547,974▲ $824,469
Mortgage Notes Payable Secured by Investment Property$1,913,705$1,377,858▼ $535,847
Accounts Payable and Accrued Expenses$122,155$72,611▼ $49,544
Total Liabilities$7,759,365$7,998,443▲ $239,078
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,624,129$2,430,913▼ $193,216
Net Assets With Donor Restrictions$1,636,177$1,687,435▲ $51,258
Total Net Assets Fund Balance$4,260,306$4,118,348▼ $141,958
Total Liabilities and Net Assets / Fund Balance$12,019,671$12,116,791▲ $97,120

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$256,188$159,788-
Other Land Buildings$6,189,209$5,689,643-
Land$85,471--
Equipment$143,096$305,404-
Other Assets Org$293--
Compensation and Service Providers
Top Officer Pay26th percentile

Board Members and Trustees

NameTitle
Kenneth HerringPresident
Jeffrey HuguleyVice President
Billy HubbardOfficer
Jana GeneryOfficer
Robert McphersonOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,419,904
Investment Income
$9,591
Other Revenue
$0
Change in Net Assets
$-141,958
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,101,874
Salaries, Compensation, and Employee Benefits$469,579
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$449,879$5,588-$449,879
Other Salaries and Wages$398,065$20,951-$419,016
All Other Expenses$302,676$4,497-$307,173
Interest$261,816$29,090-$290,906
Depreciation Depletion$259,151$28,795-$287,946
Insurance$136,525$7,186-$143,711
Office Expenses$45,643$15,214-$60,857
Fees for Services Other$58,873--$58,873
Payroll Taxes$33,539--$33,539
Pension Plan Contributions$10,366$545-$10,911
Other Employee Benefits$5,807$306-$6,113
Total Functional Expenses$2,433,147$138,306$0$2,571,453
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
Lease Payable$6,171,867
Security Deposits$322,120
Accrued Interest Payable$35,458
Accrued Payroll & Pto$13,514
Accrued Payroll Tax$5,015
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Organizations process to review form 990 at the annual board meeting open to all customers.”

Governing documents etc available to public Part VI line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Citizens Water Service Inc
EIN
23-7137004
Address
16773 HWY 11 NORTH, Vance, AL 35490

Signing Officer

Name
Kenneth Herring
Title
President
Phone
2055562224
Signed
2021-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Herring
Formed
1974
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
5
Employees
9

Preparer

Firm
Kellum Wilson Associates Pc
Address
1799 ELIOTT BLVD, JASPER, AL 35501
Preparer
Charles R Wilson
Phone
2052212935
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“OTHER EXPENSES - 307,173”

Raw XML Appendix350 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/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0138306
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02571453
IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceExpensesAmt02433147
IRS990/TotalProgramServiceRevenueAmt02419904
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02429495
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02429495
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012019671
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012116791
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.CITIZENSWATERSERVICE.COM
IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH HERRING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02055562224
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CITIZENS WATER SERVICE INC
ReturnHeader/Filer/BusinessNameControlTxt0CITI
ReturnHeader/Filer/EIN0237137004
ReturnHeader/Filer/USAddress/AddressLine1Txt016773 HWY 11 NORTH
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0630910369
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLUM WILSON ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01799 ELIOTT BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JASPER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035501
ReturnHeader/PreparerPersonGrp/PhoneNum02052212935
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES R WILSON
ReturnHeader/ReturnTs02021-11-10T09:27:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KENNETH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HERRING
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,116,791
Liabilities
$7,998,443
Net assets
$4,118,348
Revenue
$2,429,495
Expenses
$2,571,453
Net income
-$141,958
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$18.5$9.75$8.71$6.05$3.69$2.36
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.4$10.1$6.35$3.61$3.40$0.21
2023Detailed filing. Detailed filing data is available for this year.$16.0$9.82$6.14$5.30$3.04$2.25
2021Detailed filing. Detailed filing data is available for this year.$12.1$8.00$4.12$2.43$2.57$0.14
2020Detailed filing. Detailed filing data is available for this year.$12.0$7.76$4.26$2.62$2.44$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$8.24$4.08$2.46$2.01$0.46