Civic Intelligence

South 43 Water Association Inc

EIN 35-1290801 • 501(c)12 • Greencastle, IN

Profile

Provide potable water to underserved, rural areas of putnam county, indiana which are outside of any municipal water service areas.

PO Box 918Greencastle, IN 46135

www.south43water.org

Siviq Scores

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

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.10x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

17th percentile

-12%

Higher net margin than 17% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$240

Higher top officer pay than 68% of similar nonprofits.

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

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

-0.7%

Faster asset growth than 38% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-86%

Faster revenue growth than 1% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets13th percentile

Assets

Down

$3,236,818

Down $24,394 (-0.7%) from 2023

Liabilities

Down

$19,778

Down $1,146 (-5.5%) from 2023

Net Assets

Down

$3,217,040

Down $23,248 (-0.7%) from 2023

Operations
Liabilities / Revenue25th percentileNet Margin17th percentile

Revenue

Down

$194,335

Down $1,236,521 (-86%) from 2023

Expenses

Up

$218,583

Up $58,270 (+36%) from 2023

Net Income

Down

-$24,248

Down $1,294,791 (-102%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $492,799Liabilities 2011: $10,059Net Assets 2011: $482,7402011Assets 2012: $506,092Liabilities 2012: $9,802Net Assets 2012: $496,2902012Assets 2013: $512,275Liabilities 2013: $9,946Net Assets 2013: $502,3292013Assets 2014: $505,896Liabilities 2014: $13,300Net Assets 2014: $492,5962014Assets 2015: $500,244Liabilities 2015: $15,957Net Assets 2015: $484,2872015Assets 2016: $512,756Liabilities 2016: $17,423Net Assets 2016: $495,3332016Assets 2017: $550,470Liabilities 2017: $16,011Net Assets 2017: $534,4592017Assets 2018: $614,844Liabilities 2018: $16,411Net Assets 2018: $598,4332018Assets 2019: $635,940Liabilities 2019: $17,293Net Assets 2019: $618,6472019Assets 2020: $648,871Liabilities 2020: $14,160Net Assets 2020: $634,7112020Assets 2021: $667,876Liabilities 2021: $16,333Net Assets 2021: $651,5432021Assets 2022: $1,982,284Liabilities 2022: $14,525Net Assets 2022: $1,967,7592022Assets 2023: $3,261,212Liabilities 2023: $20,924Net Assets 2023: $3,240,2882023Assets 2024: $3,236,818Liabilities 2024: $19,778Net Assets 2024: $3,217,0402024

Highlighted filing

2024

Assets$3,236,818
Liabilities$19,778
Net Assets$3,217,040
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $93,615Expenses 2011: $96,068Net Income 2011: -$2,4532011Expenses 2012: $93,9852012Revenue 2013: $94,576Expenses 2013: $90,537Net Income 2013: $4,0392013Revenue 2014: $87,107Expenses 2014: $98,841Net Income 2014: -$11,7342014Revenue 2015: $83,130Expenses 2015: $94,441Net Income 2015: -$11,3112015Revenue 2016: $118,256Expenses 2016: $110,210Net Income 2016: $8,0462016Revenue 2017: $182,412Expenses 2017: $144,286Net Income 2017: $38,1262017Revenue 2018: $190,940Expenses 2018: $126,799Net Income 2018: $64,1412018Revenue 2019: $166,797Expenses 2019: $147,405Net Income 2019: $19,3922019Revenue 2020: $158,239Expenses 2020: $155,247Net Income 2020: $2,9922020Revenue 2021: $221,093Expenses 2021: $205,584Net Income 2021: $15,5092021Revenue 2022: $1,481,233Expenses 2022: $166,010Net Income 2022: $1,315,2232022Revenue 2023: $1,430,856Expenses 2023: $160,313Net Income 2023: $1,270,5432023Revenue 2024: $194,335Expenses 2024: $218,583Net Income 2024: -$24,2482024

Highlighted filing

2024

Revenue$194,335
Expenses$218,583
Net Income-$24,248
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,236,818
Liabilities
$19,778
Net assets
$3,217,040
Revenue
$194,335
Expenses
$218,583
Net income
-$24,248
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.24$0.02$3.22$0.19$0.22$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.26$0.02$3.24$1.43$0.16$1.27
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.01$1.97$1.48$0.17$1.32
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.65$0.22$0.21$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.63$0.16$0.16$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.02$0.62$0.17$0.15$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.02$0.60$0.19$0.13$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.18$0.14$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.02$0.50$0.12$0.11$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$0.08$0.09$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.49$0.09$0.10$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.50$0.09$0.09$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.50$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.01$0.48$0.09$0.10$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 24, 2025
Return Version
2024v5.0
Gross Receipts
$398,687
Mission and Program Overview

Mission

Provide potable water to rural areas of putnam county, indiana.

Provide potable water to underserved, rural areas of putnam county, indiana which are outside of any municipal water service areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,114,333$3,090,085▼ $24,248
Savings and Temporary Cash Investments$2,319,993$2,186,210▼ $133,783
Land, Buildings, and Equipment, Net$800,151$955,481▲ $155,330
Cap Stk Tr Prin Current Funds$116,070$117,070▲ $1,000
Accounts Receivable$37,806$45,381▲ $7,575
Cash and Non-Interest-Bearing Accounts$96,893$42,566▼ $54,327
Pd in Cap Srpls Land Bldg Eqp Fund$9,885$9,885→ $0
Prepaid Expenses and Deferred Charges$6,369$7,180▲ $811
Total Assets$3,261,212$3,236,818▼ $24,394
Liabilities
Accounts Payable and Accrued Expenses$18,287$16,279▼ $2,008
Other Liabilities$2,404$2,607▲ $203
Deferred Revenue$233$892▲ $659
Total Liabilities$20,924$19,778▼ $1,146
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,240,288$3,217,040▼ $23,248
Total Liabilities and Net Assets / Fund Balance$3,261,212$3,236,818▼ $24,394

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$955,181$471,568$1,426,749
Land$300-$300
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleBaseTotal
Chris DuellDirector$240$240
James PritchardDirector$240$240
Chris BrothertonDirector$200$200
Jerod L ChewPresident$200$200
Trevor HuberVice Preside$200$200
Dawn PuckettDirector$120$120
Ryan StevensDirector$80$80
Maurice MckeeDirector$40$40
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,989
Investment Income
$37,352
Other Revenue
$143,994
Change in Net Assets
$-24,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,992
Salaries, Compensation, and Employee Benefits$15,591
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$14,400
Fees for Services Other---$11,885
All Other Expenses---$8,404
Insurance---$5,836
Office Expenses---$5,516
Other Expenses---$5,460
Fees for Services Accounting---$3,305
Fees for Services Management---$1,320
Payroll Taxes---$1,191
Total Functional Expenses$0$0$0$218,583
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
Payroll and Sales Taxes$2,607
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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, Page 6, Part VI, Line 6

“All patrons of the water association are members and are eligible to vote at the annual meeting held in march each year, to which they are invited.”

Form 990, Page 6, Part VI, Line 9

“Jerod l. Chew 140 woodland heights greencastle, in 46135 trevor huber 1215 n us hwy 231 greencastle, in 46135 james pritchard 614 medallion drive greencastle, in 46135 chris duell 1417 west co. Rd. 100 north greencastle, in 46135 chris brotherton 3333 south hwy 231 greencastle, in 46135 dawn puckett 1655 e tall oaks lane greencastle, in 46315 ryan stevens 107 deer creek hills greencastle, in 46135 maurice mckee 1298 north county road 175 west greencastle, in 46135”

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

“The president of the board reviews the tax return prior to signing it and determines that the financial figures agree with the year-end financial statements, which were approved by the full board at the annual meeting in march. The tax return & financial statements were prepared by the board's independent cpa.”

Form 990, Page 6, Part VI, Line 19

“Any member customer/patron of the water association can review the form 990 at the association's office during regular business hours. All members of the association are notified of the annual meeting of the board that occurs every march, and are encouraged to attend and participate in the management and decision-making of their water company.”

Filing and Contact Details

Filer

Filer Name
South 43 Water Association Inc
EIN
35-1290801
Phone
7656575000
Address
PO BOX 918, GREENCASTLE, IN 46135

Signing Officer

Name
Jerod L Chew
Title
President
Phone
7656575000
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerod L Chew
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Hammer & Swigart Cpas Inc
Address
25 S VINE ST, GREENCASTLE, IN 46135-0412
Preparer
Sonya J Swigart CPA Ea
Phone
7656536941
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“New membership investment 1,000 rounding error 0 tax penalties 0 rounding error 0 total 1,000”

Raw XML Appendix331 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13252
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23175
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01250000
IRS990/PYInvestmentIncomeAmt029402
IRS990/PYOtherExpensesAmt0144721
IRS990/PYOtherRevenueAmt0142881
IRS990/PYProgramServiceRevenueAmt08573
IRS990/PYRevenuesLessExpensesAmt01270543
IRS990/PYSalariesCompEmpBnftPaidAmt015592
IRS990/PYTotalExpensesAmt0160313
IRS990/PYTotalRevenueAmt01430856
IRS990/ReconcilationRevenueExpnssAmt0-24248
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03114333
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03090085
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02319993
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02186210
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0955181
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0471568
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01426749
IRS990ScheduleD/LandGrp/BookValueAmt0300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02607
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL AND SALES TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0955481
IRS990ScheduleD/TotalLiabilityAmt02607
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PATRONS OF THE WATER ASSOCIATION ARE MEMBERS AND ARE ELIGIBLE TO VOTE AT THE ANNUAL MEETING HELD IN MARCH EACH YEAR, TO WHICH THEY ARE INVITED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JEROD L. CHEW 140 WOODLAND HEIGHTS GREENCASTLE, IN 46135 TREVOR HUBER 1215 N US HWY 231 GREENCASTLE, IN 46135 JAMES PRITCHARD 614 MEDALLION DRIVE GREENCASTLE, IN 46135 CHRIS DUELL 1417 WEST CO. RD. 100 NORTH GREENCASTLE, IN 46135 CHRIS BROTHERTON 3333 SOUTH HWY 231 GREENCASTLE, IN 46135 DAWN PUCKETT 1655 E TALL OAKS LANE GREENCASTLE, IN 46315 RYAN STEVENS 107 DEER CREEK HILLS GREENCASTLE, IN 46135 MAURICE MCKEE 1298 NORTH COUNTY ROAD 175 WEST GREENCASTLE, IN 46135
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT OF THE BOARD REVIEWS THE TAX RETURN PRIOR TO SIGNING IT AND DETERMINES THAT THE FINANCIAL FIGURES AGREE WITH THE YEAR-END FINANCIAL STATEMENTS, WHICH WERE APPROVED BY THE FULL BOARD AT THE ANNUAL MEETING IN MARCH. THE TAX RETURN & FINANCIAL STATEMENTS WERE PREPARED BY THE BOARD'S INDEPENDENT CPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY MEMBER CUSTOMER/PATRON OF THE WATER ASSOCIATION CAN REVIEW THE FORM 990 AT THE ASSOCIATION'S OFFICE DURING REGULAR BUSINESS HOURS. ALL MEMBERS OF THE ASSOCIATION ARE NOTIFIED OF THE ANNUAL MEETING OF THE BOARD THAT OCCURS EVERY MARCH, AND ARE ENCOURAGED TO ATTEND AND PARTICIPATE IN THE MANAGEMENT AND DECISION-MAKING OF THEIR WATER COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NEW MEMBERSHIP INVESTMENT 1,000 ROUNDING ERROR 0 TAX PENALTIES 0 ROUNDING ERROR 0 TOTAL 1,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03261212
IRS990/TotalAssetsEOYAmt03236818
IRS990/TotalAssetsGrp/BOYAmt03261212
IRS990/TotalAssetsGrp/EOYAmt03236818
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218583
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020924
IRS990/TotalLiabilitiesEOYAmt019778
IRS990/TotalLiabilitiesGrp/BOYAmt020924
IRS990/TotalLiabilitiesGrp/EOYAmt019778
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03240288
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03217040
IRS990/TotalProgramServiceRevenueAmt012989
IRS990/TotalReportableCompFromOrgAmt01320
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0194335
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0194335
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03261212
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03236818
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0140 WOODLAND HEIGHTS
IRS990/USAddress/CityNm0GREENCASTLE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046135
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SOUTH43WATER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEROD L CHEW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07656575000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH 43 WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0351290801
ReturnHeader/Filer/PhoneNum07656575000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 918
ReturnHeader/Filer/USAddress/CityNm0GREENCASTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046135
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832871184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAMMER & SWIGART CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025 S VINE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENCASTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0461350412
ReturnHeader/PreparerPersonGrp/PhoneNum07656536941
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SONYA J SWIGART CPA EA
ReturnHeader/ReturnTs02025-04-29T18:25:02-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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