Civic Intelligence

Highland County Water Company Inc

EIN 31-0742125 • 501(c)12 • Hillsboro, OH

Profile

To serve the public with high quality water and to provide a proficient level of service.

PO Box 940Hillsboro, OH 45133-0940

www.highlandcountywater.com

Siviq Scores

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

Liabilities / Assets

18th percentile

0.16x

Higher debt load relative to assets than 18% of similar nonprofits.

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

Liabilities / Revenue

52nd percentile

1.43x

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

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

Net Margin

99th percentile

62%

Higher net margin than 99% of similar nonprofits.

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

Top Officer Pay

20th percentile

$115,180

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

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

Asset Growth

75th percentile

7.3%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

95th percentile

61%

Faster revenue growth than 95% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$36,710,689

Up $2,819,071 (+8.3%) from 2022

Liabilities

Down

$6,036,243

Down $706,938 (-10%) from 2022

Net Assets

Up

$30,674,446

Up $3,526,009 (+13%) from 2022

Operations
Liabilities / Revenue52nd percentileNet Margin99th percentile

Revenue

Up

$4,209,139

Up $1,732,177 (+70%) from 2022

Expenses

Down

$1,596,602

Down $291,811 (-15%) from 2022

Net Income

Up

$2,612,537

Up $2,023,988 (+344%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$40M$30M$20M$10M$0Assets 2010: $27,935,725Liabilities 2010: $6,124,197Net Assets 2010: $21,811,5282010Assets 2011: $27,113,522Liabilities 2011: $4,805,089Net Assets 2011: $22,308,4332011Assets 2012: $27,534,542Liabilities 2012: $4,648,841Net Assets 2012: $22,885,7012012Assets 2013: $27,868,617Liabilities 2013: $4,416,123Net Assets 2013: $23,452,4942013Assets 2014: $31,113,331Liabilities 2014: $7,162,299Net Assets 2014: $23,951,0322014Assets 2015: $32,038,062Liabilities 2015: $7,694,770Net Assets 2015: $24,343,2922015Assets 2016: $32,517,202Liabilities 2016: $7,571,644Net Assets 2016: $24,945,5582016Assets 2017: $32,602,672Liabilities 2017: $7,353,674Net Assets 2017: $25,248,9982017Assets 2018: $32,762,072Liabilities 2018: $7,186,846Net Assets 2018: $25,575,2262018Assets 2019: $32,677,754Liabilities 2019: $6,578,027Net Assets 2019: $26,099,7272019Assets 2020: $33,008,610Liabilities 2020: $6,574,868Net Assets 2020: $26,433,7422020Assets 2021: $33,308,456Liabilities 2021: $6,748,568Net Assets 2021: $26,559,8882021Assets 2022: $33,891,618Liabilities 2022: $6,743,181Net Assets 2022: $27,148,4372022Assets 2024: $36,710,689Liabilities 2024: $6,036,243Net Assets 2024: $30,674,4462024

Highlighted filing

2024

Assets$36,710,689
Liabilities$6,036,243
Net Assets$30,674,446
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$6.0M$4.0M$2.0M$0Expenses 2010: $1,263,8972010Expenses 2011: $1,177,7862011Expenses 2012: $1,186,9632012Revenue 2013: $1,743,807Expenses 2013: $1,177,014Net Income 2013: $566,7932013Revenue 2014: $1,707,325Expenses 2014: $1,208,787Net Income 2014: $498,5382014Revenue 2015: $1,573,263Expenses 2015: $1,181,003Net Income 2015: $392,2602015Revenue 2016: $1,995,268Expenses 2016: $1,393,002Net Income 2016: $602,2662016Revenue 2017: $1,670,604Expenses 2017: $1,353,422Net Income 2017: $317,1822017Revenue 2018: $1,681,336Expenses 2018: $1,355,108Net Income 2018: $326,2282018Revenue 2019: $1,809,747Expenses 2019: $1,285,246Net Income 2019: $524,5012019Revenue 2020: $1,745,778Expenses 2020: $1,411,763Net Income 2020: $334,0152020Revenue 2021: $1,770,294Expenses 2021: $1,644,148Net Income 2021: $126,1462021Revenue 2022: $2,476,962Expenses 2022: $1,888,413Net Income 2022: $588,5492022Revenue 2024: $4,209,139Expenses 2024: $1,596,602Net Income 2024: $2,612,5372024

Highlighted filing

2024

Revenue$4,209,139
Expenses$1,596,602
Net Income$2,612,537
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$36,710,689
Liabilities
$6,036,243
Net assets
$30,674,446
Revenue
$4,209,139
Expenses
$1,596,602
Net income
$2,612,537
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.7$6.04$30.7$4.21$1.60$2.61
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.9$6.74$27.1$2.48$1.89$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.3$6.75$26.6$1.77$1.64$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.0$6.57$26.4$1.75$1.41$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.7$6.58$26.1$1.81$1.29$0.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.8$7.19$25.6$1.68$1.36$0.33
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.6$7.35$25.2$1.67$1.35$0.32
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.5$7.57$24.9$2.00$1.39$0.60
2015Detailed filing. Detailed filing data is available for this year.$32.0$7.69$24.3$1.57$1.18$0.39
2014Detailed filing. Detailed filing data is available for this year.$31.1$7.16$24.0$1.71$1.21$0.50
2013Detailed filing. Detailed filing data is available for this year.$27.9$4.42$23.5$1.74$1.18$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.5$4.65$22.9$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.1$4.81$22.3$1.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.9$6.12$21.8$1.26
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.0
Gross Receipts
$1,770,294
Mission and Program Overview

Mission

To serve the public with high quality water and to provide a proficient level of service.

To treat and deliver potable water to members of the organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,493,717$25,639,334▲ $145,617
Cash and Non-Interest-Bearing Accounts$3,453,711$2,789,085▼ $664,626
Investments in Publicly Traded Securities$2,167,971$2,570,419▲ $402,448
Accounts Receivable$823,723$847,651▲ $23,928
Savings and Temporary Cash Investments$531,856$536,925▲ $5,069
Inventories for Sale or Use$170,310$523,721▲ $353,411
Prepaid Expenses and Deferred Charges$177,431$177,864▲ $433
Total Assets$33,008,610$33,308,456▲ $299,846
Other Assets Total$189,891$223,457▲ $33,566
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,984,312$5,795,410▼ $188,902
Accounts Payable and Accrued Expenses$348,678$630,358▲ $281,680
Other Liabilities$241,878$322,800▲ $80,922
Total Liabilities$6,574,868$6,748,568▲ $173,700
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,433,742$26,559,888▲ $126,146
Total Net Assets Fund Balance$26,433,742$26,559,888▲ $126,146
Total Liabilities and Net Assets / Fund Balance$33,008,610$33,308,456▲ $299,846

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,134,223$2,424,849-
Land$2,133,579--
Equipment$19,986,539$20,599,559-
Leasehold Improvements$384,993$571,401-
Compensation and Service Providers
Top Officer Pay20th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Gary D CutlerGeneral ManaFT$99,152$99,152
Timothy HughesPast Preside-$5,050$5,050
Steve MccomasVice Preside-$3,575$3,575
Phillip BurchettSecretary/tr-$3,550$3,550
Roger PencePresident-$3,425$3,425
Greg JonesDirector-$3,375$3,375
Jeff PattonDirector-$2,375$2,375
Thomas SnyderDirector-$2,250$2,250
Ronald AllenPast Preside-$1,425$1,425
Edwin Schmid IiiPast Directo-$750$750
Roger RugglesPast Directo-$600$600

Highest Paid Contractors

ContractorServicesLocationCompensation
Brad Van WinkleExcavating11324 SMITH RD, Leesburg, OH 45135$128,538
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$11,404
Other Revenue
$1,758,890
Change in Net Assets
$126,146

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,770,294
Total Revenue per Audited Statements
$1,770,294
Total Revenue per Form 990
$1,770,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$916,971
Salaries, Compensation, and Employee Benefits$727,177
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$352,310-$352,310
Other Employee Benefits-$249,340-$249,340
Interest-$200,880-$200,880
Current Officers, Directors, Trustees, and Key Employees-$125,527-$125,527
Office Expenses-$97,638-$97,638
Depreciation Depletion-$92,597-$92,597
Occupancy-$54,168-$54,168
Other Expenses-$50,583-$50,583
All Other Expenses-$37,458-$37,458
Insurance-$33,152-$33,152
Total Functional Expenses$0$1,644,148$0$1,644,148

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,644,148
Total Expenses per Audited Statements$1,644,148
Total Expenses per Form 990$1,644,148
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
Customer Deposits$322,800
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization was formed as a membership organization. The members are usersof the water produced by the organization and pay a membership fee upon application for water.”

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

“The organizations members elect the directors at the annual meeting of the organization.”

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

“The officers and managers receive a copy of the form 990 for review and approval. Any questions are referred to the organization's cpa for review and correction.”

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

“Yearly related party letters are sent to key employees and directors regarding any business or interest they may have regarding any conflicts of interest. The letters are returned do our auditors for disclosure.”

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

“All increases for compensation for top management and key employees are approved by the governing body. It is customary to use best practices and gather compensation information from other similar oreganizations for compartive and review.”

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

“All increases for compensation for top management and key employees are approved by the governing body. It is customary to use best practices and gather compensation information from other similar oreganizations for compartive and review.”

Form 990, Page 6, Part VI, Line 19

“Company rules and by-laws are provided to new members at the time they sign uip for service. Financial statements are available to members at the annual meeting. This information is also provided upon request at any tiem during business hours. The organizations auditor sends conflict of interest letters to the key employees and directors. The letters are available for audit purposes and may not be available to the general public.”

Filing and Contact Details

Filer

Filer Name
Highland County Water Company Inc
EIN
31-0742125
Phone
9373934281
Address
PO BOX 940, HILLSBORO, OH 45133-0940

Signing Officer

Name
Roger Pence
Title
President
Phone
9373934281
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Pence
Formed
1969
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
31

Preparer

Firm
Bhm CPA Group Inc
Address
PO BOX 875, CIRCLEVILLE, OH 43113-0875
Preparer
Michael a Balestra
Phone
7404745210
Raw XML Appendix378 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0348678
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0630358
IRS990/AccountsReceivableGrp/BOYAmt0823723
IRS990/AccountsReceivableGrp/EOYAmt0847651
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO TREAT AND DELIVER POTABLE WATER TO MEMBERS OF THE ORGANIZATION.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt037458
IRS990/AllOtherExpensesGrp/TotalAmt037458
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0GARY D CUTLER
IRS990/BooksInCareOfDetail/PhoneNum09373934281
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 940
IRS990/BooksInCareOfDetail/USAddress/CityNm0HILLSBORO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0451330940
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03453711
IRS990/CashNonInterestBearingGrp/EOYAmt02789085
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0125527
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0125527
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0128538
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt011324 SMITH RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LEESBURG
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0916971
IRS990/CYOtherRevenueAmt01758890
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0126146
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IRS990/CYTotalExpensesAmt01644148
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01770294
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IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt092597
IRS990/DepreciationDepletionGrp/TotalAmt092597
IRS990/Desc0TO DELIVER PORTABLE WATER TO MEMBERS OF THE ORGANIZATION.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt031
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt0GENERAL MANA
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt9PAST DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt10PAST DIRECTO
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01770294
IRS990/GrossSalesOfInventoryAmt05213653
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InterestGrp/TotalAmt0200880
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt025639334
IRS990/LandBldgEquipCostOrOtherBssAmt049235143
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IRS990/MissionDesc0TO SERVE THE PUBLIC WITH HIGH QUALITY WATER AND TO PROVIDE A PROFICIENT LEVEL OF SERVICE.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0189891
IRS990/OtherAssetsTotalGrp/EOYAmt0223457
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0249340
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0249340
IRS990/OtherExpensesGrp/Desc0LEGAL AND ACCOUNTING
IRS990/OtherExpensesGrp/Desc1LICENSE FEES/OUTSIDE SERV
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt199025
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt282481
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IRS990/OtherLiabilitiesGrp/EOYAmt0322800
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IRS990/OtherRevenueTotalAmt0298065
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0352310
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PYOtherExpensesAmt0815055
IRS990/PYOtherRevenueAmt01685774
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/BuildingsGrp/BookValueAmt03134223
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02424849
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IRS990ScheduleD/EquipmentGrp/BookValueAmt019986539
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020599559
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt040586098
IRS990ScheduleD/ExpensesSubtotalAmt01644148
IRS990ScheduleD/LandGrp/BookValueAmt02133579
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt02133579
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0384993
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0571401
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0956394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0322800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt025639334
IRS990ScheduleD/TotalExpensesPerForm990Amt01644148
IRS990ScheduleD/TotalLiabilityAmt0322800
IRS990ScheduleD/TotalRevenuePerForm990Amt01770294
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS FORMED AS A MEMBERSHIP ORGANIZATION. THE MEMBERS ARE USERSOF THE WATER PRODUCED BY THE ORGANIZATION AND PAY A MEMBERSHIP FEE UPON APPLICATION FOR WATER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS MEMBERS ELECT THE DIRECTORS AT THE ANNUAL MEETING OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICERS AND MANAGERS RECEIVE A COPY OF THE FORM 990 FOR REVIEW AND APPROVAL. ANY QUESTIONS ARE REFERRED TO THE ORGANIZATION'S CPA FOR REVIEW AND CORRECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YEARLY RELATED PARTY LETTERS ARE SENT TO KEY EMPLOYEES AND DIRECTORS REGARDING ANY BUSINESS OR INTEREST THEY MAY HAVE REGARDING ANY CONFLICTS OF INTEREST. THE LETTERS ARE RETURNED DO OUR AUDITORS FOR DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL INCREASES FOR COMPENSATION FOR TOP MANAGEMENT AND KEY EMPLOYEES ARE APPROVED BY THE GOVERNING BODY. IT IS CUSTOMARY TO USE BEST PRACTICES AND GATHER COMPENSATION INFORMATION FROM OTHER SIMILAR OREGANIZATIONS FOR COMPARTIVE AND REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL INCREASES FOR COMPENSATION FOR TOP MANAGEMENT AND KEY EMPLOYEES ARE APPROVED BY THE GOVERNING BODY. IT IS CUSTOMARY TO USE BEST PRACTICES AND GATHER COMPENSATION INFORMATION FROM OTHER SIMILAR OREGANIZATIONS FOR COMPARTIVE AND REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPANY RULES AND BY-LAWS ARE PROVIDED TO NEW MEMBERS AT THE TIME THEY SIGN UIP FOR SERVICE. FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS AT THE ANNUAL MEETING. THIS INFORMATION IS ALSO PROVIDED UPON REQUEST AT ANY TIEM DURING BUSINESS HOURS. THE ORGANIZATIONS AUDITOR SENDS CONFLICT OF INTEREST LETTERS TO THE KEY EMPLOYEES AND DIRECTORS. THE LETTERS ARE AVAILABLE FOR AUDIT PURPOSES AND MAY NOT BE AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt033308456
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IRS990/TotalAssetsGrp/EOYAmt033308456
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01644148
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01644148
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06574868
IRS990/TotalLiabilitiesEOYAmt06748568
IRS990/TotalLiabilitiesGrp/BOYAmt06574868
IRS990/TotalLiabilitiesGrp/EOYAmt06748568
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026433742
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IRS990/TotalReportableCompFromOrgAmt0125527
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01770294
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01770294
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt033008610
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033308456
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.HIGHLANDCOUNTYWATER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER PENCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09373934281
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND COUNTY WATER COMPANY INC
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0310742125
ReturnHeader/Filer/PhoneNum09373934281
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 940
ReturnHeader/Filer/USAddress/CityNm0HILLSBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0451330940
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311413363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BHM CPA GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 875
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CIRCLEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431130875
ReturnHeader/PreparerPersonGrp/PhoneNum07404745210
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A BALESTRA
ReturnHeader/ReturnTs02022-11-15T19:21:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROGER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PENCE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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