Civic Intelligence

Carbon Hill Water Association

EIN 31-0797244 • 501(c)12 • Carbon Hill, OH

Profile

Mutually Organized Water Distribution Services

PO Box 104Carbon Hill, OH 43111
Siviq Scores

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

Liabilities / Assets

70th percentile

0.12x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.16x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

61st percentile

12%

Higher net margin than 61% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

76th percentile

9.8%

Faster asset growth than 76% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

35%

Faster revenue growth than 88% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$119,522

Up $10,703 (+9.8%) from 2023

Liabilities

Down

$14,090

Down $49 (-0.3%) from 2023

Net Assets

Up

$105,432

Up $10,752 (+11%) from 2023

Revenue

Up

$88,021

Up $22,968 (+35%) from 2023

Expenses

Down

$77,269

Down $12,401 (-14%) from 2023

Net Income

Up

$10,752

Up $35,369 (+144%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $133,903Liabilities 2010: $9,432Net Assets 2010: $124,4712010Assets 2011: $132,361Liabilities 2011: $8,846Net Assets 2011: $123,5152011Assets 2012: $113,487Liabilities 2012: $9,633Net Assets 2012: $103,8542012Assets 2013: $117,455Liabilities 2013: $9,512Net Assets 2013: $107,9432013Assets 2014: $88,059Liabilities 2014: $10,505Net Assets 2014: $77,5542014Assets 2015: $101,435Liabilities 2015: $10,767Net Assets 2015: $90,6682015Assets 2016: $118,083Liabilities 2016: $11,495Net Assets 2016: $106,5882016Assets 2017: $128,157Liabilities 2017: $10,919Net Assets 2017: $117,2382017Assets 2018: $150,501Liabilities 2018: $9,613Net Assets 2018: $140,8882018Assets 2019: $177,011Liabilities 2019: $10,215Net Assets 2019: $166,7962019Assets 2020: $154,939Liabilities 2020: $16,287Net Assets 2020: $138,6522020Assets 2021: $156,311Liabilities 2021: $14,132Net Assets 2021: $142,1792021Assets 2022: $135,237Liabilities 2022: $15,940Net Assets 2022: $119,2972022Assets 2023: $108,819Liabilities 2023: $14,139Net Assets 2023: $94,6802023Assets 2024: $119,522Liabilities 2024: $14,090Net Assets 2024: $105,4322024

Highlighted filing

2024

Assets$119,522
Liabilities$14,090
Net Assets$105,432

Operations Trend

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

$100K$50K$0-$50KExpenses 2010: $64,8692010Expenses 2011: $69,7162011Expenses 2012: $78,8512012Revenue 2013: $64,559Expenses 2013: $60,469Net Income 2013: $4,0902013Revenue 2014: $66,790Expenses 2014: $97,179Net Income 2014: -$30,3892014Revenue 2015: $88,272Expenses 2015: $75,157Net Income 2015: $13,1152015Revenue 2016: $87,563Expenses 2016: $71,644Net Income 2016: $15,9192016Revenue 2017: $83,574Expenses 2017: $72,923Net Income 2017: $10,6512017Revenue 2018: $98,736Expenses 2018: $75,084Net Income 2018: $23,6522018Revenue 2019: $98,674Expenses 2019: $72,765Net Income 2019: $25,9092019Revenue 2020: $70,297Expenses 2020: $98,441Net Income 2020: -$28,1442020Revenue 2021: $76,716Expenses 2021: $73,189Net Income 2021: $3,5272021Revenue 2022: $57,721Expenses 2022: $80,601Net Income 2022: -$22,8802022Revenue 2023: $65,053Expenses 2023: $89,670Net Income 2023: -$24,6172023Revenue 2024: $88,021Expenses 2024: $77,269Net Income 2024: $10,7522024

Highlighted filing

2024

Revenue$88,021
Expenses$77,269
Net Income$10,752

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.14$1.05$0.88$0.77$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.14$0.95$0.65$0.90$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.35$0.16$1.19$0.58$0.81$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.56$0.14$1.42$0.77$0.73$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.16$1.39$0.70$0.98$0.28
2019Detailed filing. Detailed filing data is available for this year.$1.77$0.10$1.67$0.99$0.73$0.26
2018Detailed filing. Detailed filing data is available for this year.$1.51$0.10$1.41$0.99$0.75$0.24
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.11$1.17$0.84$0.73$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.11$1.07$0.88$0.72$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.11$0.91$0.88$0.75$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.11$0.78$0.67$0.97$0.30
2013Detailed filing. Detailed filing data is available for this year.$1.17$0.10$1.08$0.65$0.60$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.10$1.04$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.09$1.24$0.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.09$1.24$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 1, 2025
Return Version
2024v5.0
Gross Receipts
$88,021
Mission and Program Overview

Mission

Mutually Organized Water Distribution Services

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$67,197$73,675▲ $6,478
Land, Buildings, and Equipment, Net$22,686$25,799▲ $3,113
Accounts Receivable$11,703$11,005▼ $698
Inventories for Sale or Use$4,113$6,783▲ $2,670
Prepaid Expenses and Deferred Charges$3,086$2,260▼ $826
Other Notes and Loans Receivable, Net$34--
Total Assets$108,819$119,522▲ $10,703
Liabilities
Accounts Payable and Accrued Expenses$9,988$11,010▲ $1,022
Other Liabilities$4,151$3,080▼ $1,071
Total Liabilities$14,139$14,090▼ $49
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$94,680$105,432▲ $10,752
Total Net Assets Fund Balance$94,680$105,432▲ $10,752
Total Liabilities and Net Assets / Fund Balance$108,819$119,522▲ $10,703

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$25,799$42,917$68,716
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike KinneerPresident
James MountBoard Member
Jeff TraughBoard Member
Terry CourtneyBoard Member
Leah WhitmoreVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,019
Other Revenue
$87,002
Change in Net Assets
$10,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$58,708
Salaries, Compensation, and Employee Benefits$18,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$16,920
Insurance---$5,651
Depreciation Depletion---$4,310
Occupancy---$4,183
Office Expenses---$3,731
Conferences and Meetings---$2,020
Payroll Taxes---$1,641
Fees for Services Accounting---$1,470
All Other Expenses---$896
Other Expenses---$738
Total Functional Expenses$0$0$0$77,269
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
Other Liabilities$3,080
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
Yes
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, Page 6, Part VI, Line 6

Each person who owns a water tap on our water service is considered a member.

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

Our members elect the governing members of the water board. We accept nominations as each term expires. After the nominations are accepted, a ballot is compiled and each member has the option to vote.

Form 990, Page 6, Part VI, Line 8B

Our organization does not have committees.

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

The form 990 is completed by our independent accountant. We do not review the form 990 once it is recieved to be filed.

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

Our organization does not have ceos, exec directors, or management officials.

Form 990, Page 6, Part VI, Line 19

These documents are available at all times at our office, upon request.

Filing and Contact Details

Filer

Filer Name
Carbon Hill Water Association
EIN
31-0797244
Phone
7407533040
Address
PO BOX 104, CARBON HILL, OH 43111

Signing Officer

Name
Krystal Joyce
Title
Treasurer
Phone
7407533040
Signed
2025-10-01

Organization Details

Principal Officer
Mike Kinneer
Formed
1970
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
2

Preparer

Firm
Parfitt Cooley & Associates Cpas
Address
82 COLUMBUS CIR, ATHENS, OH 45701-1370
Preparer
Zach Hedrick
Phone
7405926641
Supplemental Narrative

Additional Explanations

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

Mutually organized water distribution service. Provides service to approximately 360 members.

Raw XML Appendix284 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MUTUALLY ORGANIZED WATER DISTRIBUTION SERVICE. PROVIDES SERVICE TO APPROXIMATELY 360 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH PERSON WHO OWNS A WATER TAP ON OUR WATER SERVICE IS CONSIDERED A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR MEMBERS ELECT THE GOVERNING MEMBERS OF THE WATER BOARD. WE ACCEPT NOMINATIONS AS EACH TERM EXPIRES. AFTER THE NOMINATIONS ARE ACCEPTED, A BALLOT IS COMPILED AND EACH MEMBER HAS THE OPTION TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR ORGANIZATION DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS COMPLETED BY OUR INDEPENDENT ACCOUNTANT. WE DO NOT REVIEW THE FORM 990 ONCE IT IS RECIEVED TO BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUR ORGANIZATION DOES NOT HAVE CEOS, EXEC DIRECTORS, OR MANAGEMENT OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THESE DOCUMENTS ARE AVAILABLE AT ALL TIMES AT OUR OFFICE, UPON REQUEST.
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt088021
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt088021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108819
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0119522
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 104
IRS990/USAddress/CityNm0CHESTER HILL
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043111
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KRYSTAL JOYCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07407533040
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARBON HILL WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CARB
ReturnHeader/Filer/EIN0310797244
ReturnHeader/Filer/PhoneNum07407533040
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 104
ReturnHeader/Filer/USAddress/CityNm0CARBON HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043111
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0872076399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PARFITT COOLEY & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt082 COLUMBUS CIR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATHENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0457011370
ReturnHeader/PreparerPersonGrp/PhoneNum07405926641
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ZACH HEDRICK
ReturnHeader/ReturnTs02025-10-14T17:12:13-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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