Civic Intelligence

Napoleon Community Rural Water Corp

EIN 35-1379733 • 501(c)12 • Napoleon, IN

Profile

Distribute water to members in the service area.

PO Box 107Napoleon, IN 47034

n/A

Siviq Scores

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

Liabilities / Assets

20th percentile

0.05x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.23x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Net Margin

17th percentile

-3.8%

Higher net margin than 17% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$1,980

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Asset Growth

25th percentile

-0.7%

Faster asset growth than 25% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

3.0%

Faster revenue growth than 39% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets20th percentile

Assets

Down

$5,412,928

Down $146,662 (-2.6%) from 2023

Liabilities

Down

$250,499

Down $239,987 (-49%) from 2023

Net Assets

Up

$5,162,429

Up $93,325 (+1.8%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin17th percentile

Revenue

Down

$1,098,392

Down $63,793 (-5.5%) from 2023

Expenses

Up

$1,005,067

Up $145,571 (+17%) from 2023

Net Income

Down

$93,325

Down $209,364 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$6.0M$4.0M$2.0M$0Assets 2016: $4,096,214Liabilities 2016: $214,784Net Assets 2016: $3,881,4302016Assets 2017: $4,065,840Liabilities 2017: $216,446Net Assets 2017: $3,849,3942017Assets 2018: $4,211,331Liabilities 2018: $210,576Net Assets 2018: $4,000,7552018Assets 2019: $4,373,724Liabilities 2019: $220,764Net Assets 2019: $4,152,9602019Assets 2020: $4,557,116Liabilities 2020: $238,108Net Assets 2020: $4,319,0082020Assets 2021: $4,711,374Liabilities 2021: $223,628Net Assets 2021: $4,487,7462021Assets 2022: $4,995,384Liabilities 2022: $228,969Net Assets 2022: $4,766,4152022Assets 2023: $5,559,590Liabilities 2023: $490,486Net Assets 2023: $5,069,1042023Assets 2024: $5,412,928Liabilities 2024: $250,499Net Assets 2024: $5,162,4292024

Highlighted filing

2024

Assets$5,412,928
Liabilities$250,499
Net Assets$5,162,429
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $728,564Expenses 2016: $610,677Net Income 2016: $117,8872016Revenue 2017: $790,721Expenses 2017: $822,757Net Income 2017: -$32,0362017Revenue 2018: $844,731Expenses 2018: $693,760Net Income 2018: $150,9712018Revenue 2019: $912,795Expenses 2019: $760,590Net Income 2019: $152,2052019Revenue 2020: $933,280Expenses 2020: $767,232Net Income 2020: $166,0482020Revenue 2021: $912,525Expenses 2021: $743,787Net Income 2021: $168,7382021Revenue 2022: $1,067,848Expenses 2022: $789,179Net Income 2022: $278,6692022Revenue 2023: $1,162,185Expenses 2023: $859,496Net Income 2023: $302,6892023Revenue 2024: $1,098,392Expenses 2024: $1,005,067Net Income 2024: $93,3252024

Highlighted filing

2024

Revenue$1,098,392
Expenses$1,005,067
Net Income$93,325
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$5,412,928
Liabilities
$250,499
Net assets
$5,162,429
Revenue
$1,098,392
Expenses
$1,005,067
Net income
$93,325
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.41$0.25$5.16$1.10$1.01$0.09
2023Detailed filing. Detailed filing data is available for this year.$5.56$0.49$5.07$1.16$0.86$0.30
2022Detailed filing. Detailed filing data is available for this year.$5.00$0.23$4.77$1.07$0.79$0.28
2021Detailed filing. Detailed filing data is available for this year.$4.71$0.22$4.49$0.91$0.74$0.17
2020Detailed filing. Detailed filing data is available for this year.$4.56$0.24$4.32$0.93$0.77$0.17
2019Detailed filing. Detailed filing data is available for this year.$4.37$0.22$4.15$0.91$0.76$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.21$0.21$4.00$0.84$0.69$0.15
2017Detailed filing. Detailed filing data is available for this year.$4.07$0.22$3.85$0.79$0.82$0.03
2016Detailed filing. Detailed filing data is available for this year.$4.10$0.21$3.88$0.73$0.61$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.0
Gross Receipts
$1,098,392
Mission and Program Overview

Mission

Distribute water to members in the service area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,807,496$3,883,379▲ $75,883
Pd in Cap Srpls Land Bldg Eqp Fund$2,955,337$3,021,269▲ $65,932
Rtn Earn Endowment Incm Other Fnds$2,113,767$2,141,160▲ $27,393
Savings and Temporary Cash Investments$1,451,994$1,352,641▼ $99,353
Inventories for Sale or Use$105,847$85,090▼ $20,757
Accounts Receivable$78,594$78,177▼ $417
Cash and Non-Interest-Bearing Accounts$11,324$13,641▲ $2,317
Total Assets$5,559,590$5,412,928▼ $146,662
Other Assets Total$104,335--
Liabilities
Other Liabilities$175,250$176,788▲ $1,538
Accounts Payable and Accrued Expenses$315,236$73,711▼ $241,525
Total Liabilities$490,486$250,499▼ $239,987
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,069,104$5,162,429▲ $93,325
Total Liabilities and Net Assets / Fund Balance$5,559,590$5,412,928▼ $146,662

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,582,109$2,790,798$6,372,907
Equipment$133,989$161,961$295,950
Buildings$125,445$97,088$222,533
Land$41,836-$41,836
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleBaseTotal
Bart HicksTreasurer$1,980$1,980
Kendall HartDirector$1,680$1,680
Gerald HarmeyerPresident$1,560$1,560
Steve DieckmannVice Pres.$1,540$1,540
Brian DaegerSecretary$1,220$1,220

Board Members and Trustees

NameTitle
Steven HartDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$15,000
Program Service Revenue
$1,030,724
Investment Income
$51,616
Other Revenue
$1,052
All Other Contributions
$15,000
Change in Net Assets
$93,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$805,352
Salaries, Compensation, and Employee Benefits$199,715
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$206,156
Other Salaries and Wages---$168,247
Fees for Services Other---$61,382
Insurance---$13,944
Payroll Taxes---$13,588
Travel---$9,439
Other Employee Benefits---$9,000
Current Officers, Directors, Trustees, and Key Employees---$8,880
Other Expenses---$7,455
All Other Expenses---$400
Total Functional Expenses$0$0$0$1,005,067
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$176,788
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The membership consists of customers serviced by the water utility.”

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

“Members of the water utility elect the board of directors”

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

“Duties of members and the board of directors are defined in the company's rules & regulations & bylaws”

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

“Board reviews copy of 990 before the form is filed.”

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

“The board of directors review officer and employee compensation and approve changes to compensation annually”

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

“The board of directors review officer and employee compensation and approve changes to compensation annually”

Form 990, Page 6, Part VI, Line 19

“Membership may request copies of governing documents at the company's main office”

Filing and Contact Details

Filer

Filer Name
Napoleon Community Rural Water Corp
EIN
35-1379733
Phone
8128524374
Address
PO BOX 107, NAPOLEON, IN 47034
Doing Business As
Water Corporation

Signing Officer

Name
Bart Hicks
Title
Treasurer
Phone
8128524374
Signed
2025-05-07

Organization Details

Principal Officer
Gerald Harmeyer
Formed
1975
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
4

Preparer

Firm
Sherman Barber & Mullikin Pc
Address
210 W 3RD ST, MADISON, IN 47250-3339
Preparer
Christine D Dattilo CPA
Phone
8122655312
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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/ExplanationTxt0THE MEMBERSHIP CONSISTS OF CUSTOMERS SERVICED BY THE WATER UTILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE WATER UTILITY ELECT THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUTIES OF MEMBERS AND THE BOARD OF DIRECTORS ARE DEFINED IN THE COMPANY'S RULES & REGULATIONS & BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS COPY OF 990 BEFORE THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEW OFFICER AND EMPLOYEE COMPENSATION AND APPROVE CHANGES TO COMPENSATION ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS REVIEW OFFICER AND EMPLOYEE COMPENSATION AND APPROVE CHANGES TO COMPENSATION ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERSHIP MAY REQUEST COPIES OF GOVERNING DOCUMENTS AT THE COMPANY'S MAIN OFFICE
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05559590
IRS990/TotalAssetsEOYAmt05412928
IRS990/TotalAssetsGrp/BOYAmt05559590
IRS990/TotalAssetsGrp/EOYAmt05412928
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015000
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01005067
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0490486
IRS990/TotalLiabilitiesEOYAmt0250499
IRS990/TotalLiabilitiesGrp/BOYAmt0490486
IRS990/TotalLiabilitiesGrp/EOYAmt0250499
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05069104
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05162429
IRS990/TotalProgramServiceRevenueAmt01030724
IRS990/TotalReportableCompFromOrgAmt07980
IRS990/TotalRevenueGrp/ExclusionAmt050616
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01032776
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01098392
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05559590
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05412928
IRS990/TravelGrp/TotalAmt09439
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0582 W COUNTY ROAD 925 N
IRS990/USAddress/CityNm0BATESVILLE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047006
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BART HICKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08128524374
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAPOLEON COMMUNITY RURAL WATER CORP
ReturnHeader/Filer/BusinessNameControlTxt0NAPO
ReturnHeader/Filer/EIN0351379733
ReturnHeader/Filer/PhoneNum08128524374
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 107
ReturnHeader/Filer/USAddress/CityNm0NAPOLEON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047034
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351900977
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHERMAN BARBER & MULLIKIN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 W 3RD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0472503339
ReturnHeader/PreparerPersonGrp/PhoneNum08122655312
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINE D DATTILO CPA
ReturnHeader/ReturnTs02025-05-13T14:50:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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