Civic Intelligence

Point Bluechataignier Water System Inc

990 • Fiscal year 2022 • EIN 23-7211708

Jul 01, 2021 to Jun 30, 2022 • Filed on Aug 10, 2022

2268 Chataignier RdVille Platte, LA 70586

(337) 363-5885

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.18x

Higher debt load relative to assets than 63% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.34x

Higher debt load relative to revenue than 60% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2022

Net Margin

60th percentile

12%

Higher net margin than 60% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2022 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2022

Asset Growth

90th percentile

19%

Faster asset growth than 90% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

1.9%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$657,551

Up $105,883 (+19%) from 2021

Net Assets

Up

$542,473

Up $41,079 (+8.2%) from 2021

Liabilities

Up

$115,078

Up $64,804 (+129%) from 2021

Revenue

Up

$337,184

Up $6,256 (+1.9%) from 2021

Expenses

Down

$296,105

Down $54,296 (-15%) from 2021

Net Income

Up

$41,079

Up $60,552 (+311%) from 2021

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $569,187Liabilities 2020: $48,320Net Assets 2020: $520,8672020Assets 2021: $551,668Liabilities 2021: $50,274Net Assets 2021: $501,3942021Assets 2022: $657,551Liabilities 2022: $115,078Net Assets 2022: $542,4732022Assets 2023: $762,045Liabilities 2023: $196,969Net Assets 2023: $565,0762023Assets 2024: $1,270,689Liabilities 2024: $199,377Net Assets 2024: $1,071,3122024Assets 2025: $6,896,228Liabilities 2025: $1,749,637Net Assets 2025: $5,146,5912025

Highlighted filing

2022

Assets$657,551
Liabilities$115,078
Net Assets$542,473

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2020: $325,993Expenses 2020: $259,815Net Income 2020: $66,1782020Revenue 2021: $330,928Expenses 2021: $350,401Net Income 2021: -$19,4732021Revenue 2022: $337,184Expenses 2022: $296,105Net Income 2022: $41,0792022Revenue 2023: $485,160Expenses 2023: $425,417Net Income 2023: $59,7432023Revenue 2024: $1,101,136Expenses 2024: $594,900Net Income 2024: $506,2362024Revenue 2025: $4,649,553Expenses 2025: $574,274Net Income 2025: $4,075,2792025

Highlighted filing

2022

Revenue$337,184
Expenses$296,105
Net Income$41,079
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 10, 2022
Return Version
2021v4.0
Gross Receipts
$340,184
Mission and Program Overview

Mission

The water system provides water to approximately 1,100 customers

The water system provides water to approximately 700 customers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$212,713$283,576▲ $70,863
Savings and Temporary Cash Investments$229,718$234,724▲ $5,006
Cash and Non-Interest-Bearing Accounts$76,110$103,522▲ $27,412
Accounts Receivable$33,127$35,728▲ $2,601
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$551,668$657,551▲ $105,883
Other Assets Total-$1-
Liabilities
Other Liabilities$50,274$110,316▲ $60,042
Accounts Payable and Accrued Expenses-$4,762-
Total Liabilities$50,274$115,078▲ $64,804
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$501,394$542,473▲ $41,079
Total Net Assets Fund Balance$501,394$542,473▲ $41,079
Total Liabilities and Net Assets / Fund Balance$551,668$657,551▲ $105,883

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$151,720$774,350$926,070
Equipment$97,163$90,981$188,144
Buildings$20,155$24,440$44,595
Land$13,000-$13,000
Leasehold Improvements$1,538$10,863$12,401
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rayburn FontenotPresident
Curt SaucierVice President
Freeman CelestineDirector
James Lester DaireDirector
Mark DuplechainSec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$332,027
Investment Income
$5,157
Other Revenue
$0
Change in Net Assets
$41,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$197,200
Salaries, Compensation, and Employee Benefits$98,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,959--$91,959
All Other Expenses$32,230--$32,230
Depreciation Depletion---$24,621
Insurance$19,631--$19,631
Other Expenses$13,975--$13,975
Fees for Services Accounting$8,004--$8,004
Payroll Taxes$6,946--$6,946
Fees for Services Other$5,800--$5,800
Office Expenses$5,038--$5,038
Interest$923--$923
Total Functional Expenses$271,484$0$0$296,105
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/p -ebt$56,484
Security Deposits Payable$50,015
A/p - Dhh$2,232
Payroll Taxes Payable$1,569
Sales Tax Payable$16
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

ORGANIZATION DOCUMENTS; FORM 990, PART VI, LINE 19

The organization makes organizing documents, as well as financial statements, available to the public by invitation to attend annual meetings

Filing and Contact Details

Filer

Filer Name
Point Blue Water System Inc
EIN
23-7211708
Phone
3373635885
Address
2268 CHATAIGNIER RD, VILLE PLATTE, LA 70586

Signing Officer

Name
Rayburn Fontenot
Title
President
Signed
2022-08-10
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Kolder Slaven & Company LLC
Address
434 E Main St, Ville Platte, LA 70586
Preparer
Dawn P Fontenot EA
Phone
3373632792
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BAD DEBT: Column (A) - Total = $2997; Column (B) - Program Services = $2997; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $281; Column (B) - Program Services = $281; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES & SUBSCRIPTIONS: Column (A) - Total = $375; Column (B) - Program Services = $375; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT RENTAL: Column (A) - Total = $6114; Column (B) - Program Services = $6114; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FUEL: Column (A) - Total = $4316; Column (B) - Program Services = $4316; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GIFTS: Column (A) - Total = $650; Column (B) - Program Services = $650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LICENSES & FEES: Column (A) - Total = $1537; Column (B) - Program Services = $1537; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PER DIEM: Column (A) - Total = $6100; Column (B) - Program Services = $6100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $5807; Column (B) - Program Services = $5807; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $4053; Column (B) - Program Services = $4053; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML Appendix371 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt156484
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21569
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt316
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt450015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0A/P - DHH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1N/P -EBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SECURITY DEPOSITS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0283576
IRS990ScheduleD/TotalLiabilityAmt0110316
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BAD DEBT: Column (A) - Total = $2997; Column (B) - Program Services = $2997; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES: Column (A) - Total = $281; Column (B) - Program Services = $281; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES & SUBSCRIPTIONS: Column (A) - Total = $375; Column (B) - Program Services = $375; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUIPMENT RENTAL: Column (A) - Total = $6114; Column (B) - Program Services = $6114; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUEL: Column (A) - Total = $4316; Column (B) - Program Services = $4316; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GIFTS: Column (A) - Total = $650; Column (B) - Program Services = $650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LICENSES & FEES: Column (A) - Total = $1537; Column (B) - Program Services = $1537; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PER DIEM: Column (A) - Total = $6100; Column (B) - Program Services = $6100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Postage and Shipping: Column (A) - Total = $5807; Column (B) - Program Services = $5807; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TELEPHONE: Column (A) - Total = $4053; Column (B) - Program Services = $4053; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12THE ORGANIZATION MAKES ORGANIZING DOCUMENTS, AS WELL AS FINANCIAL STATEMENTS, AVAILABLE TO THE PUBLIC BY INVITATION TO ATTEND ANNUAL MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12ORGANIZATION DOCUMENTS; FORM 990, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0551668
IRS990/TotalAssetsEOYAmt0657551
IRS990/TotalAssetsGrp/BOYAmt0551668
IRS990/TotalAssetsGrp/EOYAmt0657551
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0271484
IRS990/TotalFunctionalExpensesGrp/TotalAmt0296105
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050274
IRS990/TotalLiabilitiesEOYAmt0115078
IRS990/TotalLiabilitiesGrp/BOYAmt050274
IRS990/TotalLiabilitiesGrp/EOYAmt0115078
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0501394
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0542473
IRS990/TotalProgramServiceExpensesAmt0296106
IRS990/TotalProgramServiceRevenueAmt0332027
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0337184
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0337184
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0551668
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0657551
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02268 CHATAIGNIER RD
IRS990/USAddress/CityNm0VILLE PLATTE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070586
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAYBURN FONTENOT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POINT BLUE WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0POIN
ReturnHeader/Filer/EIN0237211708
ReturnHeader/Filer/PhoneNum03373635885
ReturnHeader/Filer/USAddress/AddressLine1Txt02268 CHATAIGNIER RD
ReturnHeader/Filer/USAddress/CityNm0VILLE PLATTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070586
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721369868
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kolder Slaven & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0434 E Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ville Platte
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070586
ReturnHeader/PreparerPersonGrp/PhoneNum03373632792
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dawn P Fontenot EA
ReturnHeader/ReturnTs02022-08-10T06:20:09-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RAYBURN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FONTENOT
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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