Civic Intelligence

Clay County Water Inc

EIN 36-1330547 • 501(c)12 • Flora, IL

Profile

Rural water delivery system

PO Box 555Flora, IL 62839

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.56x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

6.55x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Net Margin

12th percentile

-9.9%

Higher net margin than 12% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)12 • $5M-$10M nonprofits • Source year 2024

Asset Growth

18th percentile

-2.1%

Faster asset growth than 18% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

8.1%

Faster revenue growth than 54% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$5,980,996

Down $127,803 (-2.1%) from 2023

Liabilities

Down

$3,335,473

Down $103,519 (-3.0%) from 2023

Net Assets

Down

$2,645,523

Down $24,284 (-0.9%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin12th percentile

Revenue

Up

$509,032

Up $38,324 (+8.1%) from 2023

Expenses

Up

$559,370

Up $20,895 (+3.9%) from 2023

Net Income

Up

-$50,338

Up $17,429 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $5,740,933Liabilities 2020: $2,907,976Net Assets 2020: $2,832,9572020Assets 2021: $5,618,312Liabilities 2021: $2,831,359Net Assets 2021: $2,786,9532021Assets 2022: $5,485,683Liabilities 2022: $2,748,109Net Assets 2022: $2,737,5742022Assets 2023: $6,108,799Liabilities 2023: $3,438,992Net Assets 2023: $2,669,8072023Assets 2024: $5,980,996Liabilities 2024: $3,335,473Net Assets 2024: $2,645,5232024

Highlighted filing

2024

Assets$5,980,996
Liabilities$3,335,473
Net Assets$2,645,523
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$600K$400K$200K$0-$200KRevenue 2020: $416,021Expenses 2020: $440,797Net Income 2020: -$24,7762020Revenue 2021: $429,651Expenses 2021: $475,653Net Income 2021: -$46,0022021Revenue 2022: $437,847Expenses 2022: $487,228Net Income 2022: -$49,3812022Revenue 2023: $470,708Expenses 2023: $538,475Net Income 2023: -$67,7672023Revenue 2024: $509,032Expenses 2024: $559,370Net Income 2024: -$50,3382024

Highlighted filing

2024

Revenue$509,032
Expenses$559,370
Net Income-$50,338
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,980,996
Liabilities
$3,335,473
Net assets
$2,645,523
Revenue
$509,032
Expenses
$559,370
Net income
-$50,338
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.98$3.34$2.65$0.51$0.56$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.11$3.44$2.67$0.47$0.54$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.49$2.75$2.74$0.44$0.49$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.62$2.83$2.79$0.43$0.48$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.74$2.91$2.83$0.42$0.44$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$509,032
Mission and Program Overview

Mission

Rural water delivery system

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,560,717$5,408,974▼ $151,743
Savings and Temporary Cash Investments$414,456$437,772▲ $23,316
Cash and Non-Interest-Bearing Accounts$88,081$83,056▼ $5,025
Accounts Receivable$43,071$48,720▲ $5,649
Prepaid Expenses and Deferred Charges$2,474$2,474→ $0
Total Assets$6,108,799$5,980,996▼ $127,803
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,408,013$3,308,240▼ $99,773
Accounts Payable and Accrued Expenses$28,004$24,158▼ $3,846
Other Liabilities$2,975$3,075▲ $100
Total Liabilities$3,438,992$3,335,473▼ $103,519
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,125,023$2,076,240▼ $48,783
Net Assets Without Donor Restrictions$544,784$569,283▲ $24,499
Total Net Assets Fund Balance$2,669,807$2,645,523▼ $24,284
Total Liabilities and Net Assets / Fund Balance$6,108,799$5,980,996▼ $127,803

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,358,482$2,384,969$7,743,451
Equipment$50,492$105,853$156,345
Buildings$0$8,743$8,743
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Troy LeonardPresident
Bobby BriscoeVice President
Brian ScarbroughDirector
Bryce HenryDirector
William CroyDirector
Hank HilmesSecretary
Troy BrittonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$490,088
Investment Income
$18,944
Other Revenue
$0
Change in Net Assets
$-50,338

Audited Revenue Reconciliation

Revenue per Audited Statements
$509,033
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,758
Total Revenue per Audited Statements
$513,791
Total Revenue per Form 990
$509,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$559,370
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$191,499--$191,499
Interest$73,091--$73,091
Occupancy$56,994--$56,994
Fees for Services Management-$39,790-$39,790
Other Expenses$9,100--$9,100
All Other Expenses$6,614--$6,614
Insurance$2,472--$2,472
Fees for Services Accounting-$2,360-$2,360
Office Expenses$52--$52
Total Functional Expenses$517,220$42,150$0$559,370

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$559,371
Total Expenses per Audited Statements$559,371
Total Expenses per Form 990$559,371
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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$3,075
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, line 6

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

Form 990, Part VI, Section A, line 7A

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

Form 990, Part VI, Section B, line 11B

“The board is provided with a draft of the report for approval prior to filing.”

Form 990, Part VI, Section B, line 12C

“The water utility has a policy that requires any member of the board of directors to disclose any contractual or business relationships that may present a conflict of interest.”

Form 990, Part VI, Section C, line 19

“These documents are available to members upon request.”

Filing and Contact Details

Filer

Filer Name
Clay County Water Inc
EIN
36-1330547
Phone
6186626666
Address
PO BOX 555, FLORA, IL 62839

Signing Officer

Name
Adam Mcknight
Title
Member Services Manager
Phone
6186626666
Signed
2025-08-14

Organization Details

Principal Officer
Adam Mcknight
Formed
1994
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Lwg Cpas & Advisors LLC
Address
1776 N MERIDIAN ST STE 500, INDIANAPOLIS, IN 46202
Preparer
Earl L Ridlen Iii
Phone
3176344747
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process has remained consistent from prior year in regards to oversight and selection process.”

Financial Statement Notes

Part X, Line 2:

“The Organization follows "Accounting for Uncertainty in Income Taxes." The generally accepted accounting principle provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise's financial statements. The accounting principle requires and entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The adoption of this accounting principle does not have a material effect on its financial position, results of operations or cash flows as the Organization does not believe they are taking any uncertain tax positions.”

Raw XML Appendix361 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt028004
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt024158
IRS990/AccountsReceivableGrp/BOYAmt043071
IRS990/AccountsReceivableGrp/EOYAmt048720
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0RURAL WATER DELIVERY SYSTEM
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06614
IRS990/AllOtherExpensesGrp/TotalAmt06614
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ADAM MCKNIGHT
IRS990/BooksInCareOfDetail/PhoneNum06186620530
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 555
IRS990/BooksInCareOfDetail/USAddress/CityNm0FLORA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd062839
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt088081
IRS990/CashNonInterestBearingGrp/EOYAmt083056
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt018944
IRS990/CYOtherExpensesAmt0559370
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0490088
IRS990/CYRevenuesLessExpensesAmt0-50338
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0559370
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0509032
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0191499
IRS990/DepreciationDepletionGrp/TotalAmt0191499
IRS990/Desc0DISTRIBUTION OF WATER TO MEMBERS
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonatedServicesAndUseFcltsAmt021296
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt02125023
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt02076240
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0517220
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02360
IRS990/FeesForServicesAccountingGrp/TotalAmt02360
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt039790
IRS990/FeesForServicesManagementGrp/TotalAmt039790
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0TROY LEONARD
IRS990/Form990PartVIISectionAGrp/PersonNm1BOBBY BRISCOE
IRS990/Form990PartVIISectionAGrp/PersonNm2HANK HILMES
IRS990/Form990PartVIISectionAGrp/PersonNm3TROY BRITTON
IRS990/Form990PartVIISectionAGrp/PersonNm4WILLIAM CROY
IRS990/Form990PartVIISectionAGrp/PersonNm5BRYCE HENRY
IRS990/Form990PartVIISectionAGrp/PersonNm6BRIAN SCARBROUGH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0509032
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt02472
IRS990/InsuranceGrp/TotalAmt02472
IRS990/InterestGrp/ProgramServicesAmt073091
IRS990/InterestGrp/TotalAmt073091
IRS990/InvestmentIncomeGrp/ExclusionAmt018944
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018944
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02499565
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05560717
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05408974
IRS990/LandBldgEquipCostOrOtherBssAmt07908539
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt0490089
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0RURAL WATER DELIVERY SYSTEM
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03408013
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03308240
IRS990/NetAssetsOrFundBalancesBOYAmt02669807
IRS990/NetAssetsOrFundBalancesEOYAmt02645523
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt04758
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0544784
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0569283
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt056994
IRS990/OccupancyGrp/TotalAmt056994
IRS990/OfficeExpensesGrp/ProgramServicesAmt052
IRS990/OfficeExpensesGrp/TotalAmt052
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Water Purchases
IRS990/OtherExpensesGrp/Desc1TAP FEE EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt0177398
IRS990/OtherExpensesGrp/ProgramServicesAmt19100
IRS990/OtherExpensesGrp/TotalAmt0177398
IRS990/OtherExpensesGrp/TotalAmt19100
IRS990/OtherLiabilitiesGrp/BOYAmt02975
IRS990/OtherLiabilitiesGrp/EOYAmt03075
IRS990/OtherSourcesGrossIncomeAmt018944
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02474
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02474
IRS990/PrincipalOfficerNm0ADAM MCKNIGHT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0Water Sales
IRS990/ProgramServiceRevenueGrp/Desc1Tap Fees
IRS990/ProgramServiceRevenueGrp/Desc2Service Connection Fee
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0469018
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120235
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2835
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0469018
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2835
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt024273
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06286
IRS990/PYOtherExpensesAmt0538475
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0440149
IRS990/PYRevenuesLessExpensesAmt0-67767
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0538475
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0470708
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-50338
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0490089
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0414456
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0437772
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08743
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08743
IRS990ScheduleD/EquipmentGrp/BookValueAmt050492
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0105853
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0156345
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0559371
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt04758
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05358482
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02384969
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07743451
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03075
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt04758
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0509033
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization follows "Accounting for Uncertainty in Income Taxes." The generally accepted accounting principle provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise's financial statements. The accounting principle requires and entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The adoption of this accounting principle does not have a material effect on its financial position, results of operations or cash flows as the Organization does not believe they are taking any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05408974
IRS990ScheduleD/TotalExpensesPerForm990Amt0559371
IRS990ScheduleD/TotalLiabilityAmt03075
IRS990ScheduleD/TotalRevenuePerForm990Amt0509033
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0513791
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0559371
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/ExplanationTxt2THE BOARD IS PROVIDED WITH A DRAFT OF THE REPORT FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE WATER UTILITY HAS A POLICY THAT REQUIRES ANY MEMBER OF THE BOARD OF DIRECTORS TO DISCLOSE ANY CONTRACTUAL OR BUSINESS RELATIONSHIPS THAT MAY PRESENT A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE DOCUMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS REMAINED CONSISTENT FROM PRIOR YEAR IN REGARDS TO OVERSIGHT AND SELECTION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06108799
IRS990/TotalAssetsEOYAmt05980996
IRS990/TotalAssetsGrp/BOYAmt06108799
IRS990/TotalAssetsGrp/EOYAmt05980996
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042150
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0517220
IRS990/TotalFunctionalExpensesGrp/TotalAmt0559370
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03438992
IRS990/TotalLiabilitiesEOYAmt03335473
IRS990/TotalLiabilitiesGrp/BOYAmt03438992
IRS990/TotalLiabilitiesGrp/EOYAmt03335473
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02669807
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02645523
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0517220
IRS990/TotalProgramServiceRevenueAmt0490088
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt018944
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0490088
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509032
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06108799
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05980996
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 555
IRS990/USAddress/CityNm0FLORA
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062839
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM MCKNIGHT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MEMBER SERVICES MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum06186626666
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLAY COUNTY WATER INC
ReturnHeader/Filer/BusinessNameControlTxt0CLAY
ReturnHeader/Filer/EIN0361330547
ReturnHeader/Filer/PhoneNum06186626666
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 555
ReturnHeader/Filer/USAddress/CityNm0FLORA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062839
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363163136
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LWG CPAS & ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01776 N MERIDIAN ST STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046202
ReturnHeader/PreparerPersonGrp/PhoneNum03176344747
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EARL L RIDLEN III
ReturnHeader/ReturnTs02025-08-14T07:06:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.