Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
EIN 35-1590713 • 501(c)12 • Spencer, IN
Profile
Distribute water to members
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
37th percentile
Higher top officer pay than 37% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Up$24,597,686
Up $203,198 (+0.8%) from 2024
Liabilities
Down$10,462,279
Down $354,941 (-3.3%) from 2024
Net Assets
Up$14,135,407
Up $558,139 (+4.1%) from 2024
Revenue
Down$4,214,359
Down $26,098 (-0.6%) from 2024
Expenses
Up$3,727,330
Up $454,796 (+14%) from 2024
Net Income
Down$487,029
Down $480,894 (-50%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Distribute water to members
To distribute water to members
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $19,059,107 | $19,624,462 | ▲ $565,355 |
| Rtn Earn Endowment Incm Other Fnds | $9,448,433 | $9,937,553 | ▲ $489,120 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $4,128,835 | $4,197,854 | ▲ $69,019 |
| Savings and Temporary Cash Investments | $4,252,396 | $4,045,473 | ▼ $206,923 |
| Inventories for Sale or Use | $612,321 | $463,395 | ▼ $148,926 |
| Accounts Receivable | $403,808 | $404,016 | ▲ $208 |
| Cash and Non-Interest-Bearing Accounts | $450 | $450 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $24,394,488 | $24,597,686 | ▲ $203,198 |
| Other Assets Total | $66,406 | $59,890 | ▼ $6,516 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $10,557,928 | $10,215,643 | ▼ $342,285 |
| Accounts Payable and Accrued Expenses | $259,292 | $246,636 | ▼ $12,656 |
| Total Liabilities | $10,817,220 | $10,462,279 | ▼ $354,941 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $13,577,268 | $14,135,407 | ▲ $558,139 |
| Total Liabilities and Net Assets / Fund Balance | $24,394,488 | $24,597,686 | ▲ $203,198 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $18,139,501 | $8,547,211 | $26,686,712 |
| Equipment | $421,048 | $486,242 | $907,290 |
| Buildings | $546,260 | $351,680 | $897,940 |
| Land | $517,653 | - | $517,653 |
| Name | Title | Base | Total |
|---|---|---|---|
| Judy Tucker | Director | $3,150 | $3,150 |
| Mike Noth | Director | $2,700 | $2,700 |
| Ronda Stogsdill | Director | $2,320 | $2,320 |
| Bruce Hamlin | Vice President | $2,080 | $2,080 |
| Debbie Keith | Sec/tres | $1,540 | $1,540 |
| Levi Clark | Director | $1,320 | $1,320 |
| Terry Davis | Director | $1,320 | $1,320 |
| Reed Hodges | President | $1,260 | $1,260 |
| Dwight Brooks | Director | $720 | $720 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,853,401 |
| Salaries, Compensation, and Employee Benefits | $873,929 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $821,970 |
| Other Salaries and Wages | - | - | - | $763,161 |
| Interest | - | - | - | $285,447 |
| Travel | - | - | - | $80,786 |
| Insurance | - | - | - | $64,317 |
| Office Expenses | - | - | - | $61,613 |
| Payroll Taxes | - | - | - | $50,259 |
| Conferences and Meetings | - | - | - | $47,988 |
| Other Employee Benefits | - | - | - | $42,899 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $17,610 |
| Fees for Services Accounting | - | - | - | $16,688 |
| Other Expenses | - | - | - | $10,162 |
| Advertising | - | - | - | $8,403 |
| Fees for Services Legal | - | - | - | $3,028 |
| Fees for Services Management | - | - | - | $1,140 |
| Total Functional Expenses | $0 | $0 | $0 | $3,727,330 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,727,330 |
| Total Expenses per Audited Statements | $3,727,330 |
| Total Expenses per Form 990 | $3,727,330 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Classes of members or stockholders the members consist of cutomers serviced by the utility”
“Election of members and their rights members of the water utility elect the board of directors”
“Decisions subject to approval of members duties of members and the board of directors are defined in the company's rules and regulations and bylaws”
“Organization's process to review form 990 the board and management are presented the tax return before filing”
“Compensation process for top official the board of directors determines pay increases for top management and key employees”
“Compensation process for officers the board of directors votes to change the board's compensation for meetings attended”
“Upon request during normal business hours”
“Contribution in aid of construction 69,020. Memberships 2,091. Rounding -1.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 259292 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 246636 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 403808 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 404016 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO DISTRIBUTE WATER TO MEMBERS |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 8403 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TODD GARDNER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8128292283 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 186 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SPENCER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 47460 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 450 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 450 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 17610 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 47988 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 121843 |
| IRS990/CYOtherExpensesAmt | 0 | 2853401 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4092516 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 487029 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 873929 |
| IRS990/CYTotalExpensesAmt | 0 | 3727330 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4214359 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 821970 |
| IRS990/Desc | 0 | THE CORPORATION SOLD APPROXIMATELY 246,003,600 GALLONS OF WATER TO AN AVERAGE OF 4,000 CUSTOMERS |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 3727330 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16688 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3028 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1140 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRUCE HAMLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | REED HODGES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RONDA STOGSDILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JUDY TUCKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DEBBIE KEITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LEVI CLARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MIKE NOTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TERRY DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DWIGHT BROOKS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 2080 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1260 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 2320 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 3150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1540 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 1320 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 2700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 1320 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 720 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SEC/TRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1988 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4214359 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 64317 |
| IRS990/InterestGrp/TotalAmt | 0 | 285447 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 612321 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 463395 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 121843 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 121843 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 18 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 9385133 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 19059107 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 19624462 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 29009595 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 4092515 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO DISTRIBUTE WATER TO MEMBERS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 10557928 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 10215643 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 13577268 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 14135407 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 61613 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 66406 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 59890 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 71110 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 42899 |
| IRS990/OtherExpensesGrp/Desc | 0 | MATERIALS & REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | CHEMICALS |
| IRS990/OtherExpensesGrp/Desc | 2 | PURCHASED POWER |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1017270 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 257474 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 177115 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 10162 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 763161 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 121843 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50259 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 4128835 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 4197854 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | REED HODGES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | METERED SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FIRE PROTECTION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3939542 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 94976 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 57998 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3939542 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 94976 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 57998 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 155504 |
| IRS990/PYOtherExpensesAmt | 0 | 2438566 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4084953 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 967923 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 833968 |
| IRS990/PYTotalExpensesAmt | 0 | 3272534 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4240457 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 487029 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 9448433 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 9937553 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4252396 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4045473 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 546260 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 351680 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 897940 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 421048 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 486242 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 907290 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3727330 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 517653 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 517653 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 18139501 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 8547211 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 26686712 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4214359 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 19624462 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3727330 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4214359 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4214359 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3727330 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CLASSES OF MEMBERS OR STOCKHOLDERS THE MEMBERS CONSIST OF CUTOMERS SERVICED BY THE UTILITY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ELECTION OF MEMBERS AND THEIR RIGHTS MEMBERS OF THE WATER UTILITY ELECT THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DECISIONS SUBJECT TO APPROVAL OF MEMBERS DUTIES OF MEMBERS AND THE BOARD OF DIRECTORS ARE DEFINED IN THE COMPANY'S RULES AND REGULATIONS AND BYLAWS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE BOARD AND MANAGEMENT ARE PRESENTED THE TAX RETURN BEFORE FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION PROCESS FOR TOP OFFICIAL THE BOARD OF DIRECTORS DETERMINES PAY INCREASES FOR TOP MANAGEMENT AND KEY EMPLOYEES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPENSATION PROCESS FOR OFFICERS THE BOARD OF DIRECTORS VOTES TO CHANGE THE BOARD'S COMPENSATION FOR MEETINGS ATTENDED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | UPON REQUEST DURING NORMAL BUSINESS HOURS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CONTRIBUTION IN AID OF CONSTRUCTION 69,020. MEMBERSHIPS 2,091. ROUNDING -1. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 24597686 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 17 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3727330 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 10817220 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10462279 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 10817220 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10462279 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 13577268 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 14135407 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3727330 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4092516 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 16410 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4214359 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4214359 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 24394488 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 24597686 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 80786 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 186 |
| IRS990/USAddress/CityNm | 0 | SPENCER |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 47460 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | BBPWATERCORP.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | REED HODGES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8128292283 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BBP WATER CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BBPW |
| ReturnHeader/Filer/EIN | 0 | 351590713 |
| ReturnHeader/Filer/PhoneNum | 0 | 8128292283 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 186 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SPENCER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 47460 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351402437 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PERSHING & COMPANY INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 20 CENTRAL SQUARE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENCASTLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46135 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7656534120 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CURTIS C KROMINAKER CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-16T07:49:02-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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