Civic Intelligence

South Lawrence Water Corporation

EIN 36-4153039 • 501(c)12 • Sumner, IL

Profile

Rural water utility for southern lawrence county

3669 Sumner RdSumner, IL 62466

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.47x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

1.68x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

90th percentile

50%

Higher net margin than 90% of similar nonprofits.

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

Top Officer Pay

71st percentile

$25,100

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

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

Asset Growth

91st percentile

27%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

95th percentile

114%

Faster revenue growth than 95% of similar nonprofits.

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

Assets

Up

$5,484,026

Up $1,160,102 (+27%) from 2023

Liabilities

Up

$2,561,971

Up $399,944 (+18%) from 2023

Net Assets

Up

$2,922,055

Up $760,158 (+35%) from 2023

Revenue

Up

$1,525,520

Up $811,041 (+114%) from 2023

Expenses

Up

$765,362

Up $96,397 (+14%) from 2023

Net Income

Up

$760,158

Up $714,644 (+1570%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $3,958,377Liabilities 2014: $1,899,366Net Assets 2014: $2,059,0112014Assets 2015: $3,960,943Liabilities 2015: $1,852,087Net Assets 2015: $2,108,8562015Assets 2016: $3,928,884Liabilities 2016: $1,814,189Net Assets 2016: $2,114,6952016Assets 2017: $4,450,648Liabilities 2017: $2,297,338Net Assets 2017: $2,153,3102017Assets 2018: $4,599,582Liabilities 2018: $2,445,281Net Assets 2018: $2,154,3012018Assets 2019: $4,530,488Liabilities 2019: $2,392,894Net Assets 2019: $2,137,5942019Assets 2020: $4,461,591Liabilities 2020: $2,338,305Net Assets 2020: $2,123,2862020Assets 2021: $4,402,328Liabilities 2021: $2,281,102Net Assets 2021: $2,121,2262021Assets 2022: $4,339,548Liabilities 2022: $2,223,165Net Assets 2022: $2,116,3832022Assets 2023: $4,323,924Liabilities 2023: $2,162,027Net Assets 2023: $2,161,8972023Assets 2024: $5,484,026Liabilities 2024: $2,561,971Net Assets 2024: $2,922,0552024

Highlighted filing

2024

Assets$5,484,026
Liabilities$2,561,971
Net Assets$2,922,055

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $418,528Expenses 2014: $362,058Net Income 2014: $56,4702014Revenue 2015: $444,153Expenses 2015: $377,847Net Income 2015: $66,3062015Revenue 2016: $430,642Expenses 2016: $426,259Net Income 2016: $4,3832016Revenue 2017: $441,270Expenses 2017: $402,656Net Income 2017: $38,6142017Revenue 2018: $536,345Expenses 2018: $535,354Net Income 2018: $9912018Revenue 2019: $536,487Expenses 2019: $553,194Net Income 2019: -$16,7072019Revenue 2020: $543,349Expenses 2020: $557,658Net Income 2020: -$14,3092020Revenue 2021: $552,963Expenses 2021: $555,024Net Income 2021: -$2,0612021Revenue 2022: $589,041Expenses 2022: $593,883Net Income 2022: -$4,8422022Revenue 2023: $714,479Expenses 2023: $668,965Net Income 2023: $45,5142023Revenue 2024: $1,525,520Expenses 2024: $765,362Net Income 2024: $760,1582024

Highlighted filing

2024

Revenue$1,525,520
Expenses$765,362
Net Income$760,158

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$2.56$2.92$1.53$0.77$0.76
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$2.16$2.16$0.71$0.67$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$2.22$2.12$0.59$0.59$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.40$2.28$2.12$0.55$0.56$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.46$2.34$2.12$0.54$0.56$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$2.39$2.14$0.54$0.55$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.60$2.45$2.15$0.54$0.54$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$2.30$2.15$0.44$0.40$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$1.81$2.11$0.43$0.43$0.00
2015Detailed filing. Detailed filing data is available for this year.$3.96$1.85$2.11$0.44$0.38$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.96$1.90$2.06$0.42$0.36$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 5, 2025
Return Version
2024v5.1
Gross Receipts
$1,525,520
Mission and Program Overview

Mission

To operate a water supply facility for drinking and general domestic use for customers in rural southern lawrence county, illinois.

Ownership and operation of a water supply facility for drinking and general domestic use on a mutual aid or cooperative basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,524,957$4,628,745▲ $1,103,788
Savings and Temporary Cash Investments$538,214$661,377▲ $123,163
Cash and Non-Interest-Bearing Accounts$260,753$193,904▼ $66,849
Total Assets$4,323,924$5,484,026▲ $1,160,102
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,160,877$2,560,821▲ $399,944
Other Liabilities$1,150$1,150→ $0
Total Liabilities$2,162,027$2,561,971▲ $399,944
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,161,897$2,922,055▲ $760,158
Total Net Assets Fund Balance$2,161,897$2,922,055▲ $760,158
Total Liabilities and Net Assets / Fund Balance$4,323,924$5,484,026▲ $1,160,102

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,607,069$1,821,772$5,428,841
Buildings$942,925$300,925$1,243,850
Equipment$58,016$128,012$186,028
Land$20,735-$20,735
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judy WhiteSecretary/treasurerPT$25,100$25,100

Board Members and Trustees

NameTitle
Brian EmmonsPresident
John KingVice President
Brad BuchananDirector
Carl PriceDirector
Kevin MooreDirector
Lloyd SchraderDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$731,982
Investment Income
$34,020
Other Revenue
$759,518
Change in Net Assets
$760,158

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,525,520
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,525,520
Total Revenue per Form 990
$1,525,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$738,184
Salaries, Compensation, and Employee Benefits$27,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$147,329--$147,329
Interest$78,540--$78,540
Occupancy$43,223--$43,223
Other Salaries and Wages$25,100--$25,100
Office Expenses$15,080--$15,080
Fees for Services Accounting$12,225--$12,225
Insurance$8,058--$8,058
Other Expenses$4,510--$4,510
All Other Expenses$3,870--$3,870
Payroll Taxes$1,920--$1,920
Fees for Services Legal$435--$435
Other Employee Benefits$158--$158
Total Functional Expenses$765,362$0$0$765,362

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per 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$1,150
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 2

Secretary/treasurer is the mother-in-law of the president.

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

Board reviews return upon completion.

Form 990, Part VI, Section B, Line 15

Board approves pay rates and raises for employees. Board of directors are not compensated.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
South Lawrence Water Corporation
EIN
36-4153039
Phone
6189369411
Address
3669 SUMNER RD, SUMNER, IL 62466

Signing Officer

Name
Brian Emmons
Title
President
Phone
6189369411
Signed
2025-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Emmons
Formed
1997
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
0

Preparer

Firm
Kemper CPA Group Llp
Address
P O BOX 297, VINCENNES, IN 47591-0297
Preparer
Curt Benson
Phone
8128827730
Raw XML AppendixShowing 400 of 402 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
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt044334
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0731982
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0702419
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0580878
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0544949
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0536535
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03096763
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt034020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01798
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0483
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0927
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt044334
IRS990ScheduleA/InvestmentIncomeCYPct00.01130
IRS990ScheduleA/InvestmentIncomePYPct00.00400
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0759518
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04954
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06365
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt07531
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05887
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0784255
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78890
IRS990ScheduleA/PublicSupportPY509Pct00.98670
IRS990ScheduleA/PublicSupportTotal509Amt03096763
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0731982
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0702419
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0580878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0544949
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0536535
IRS990ScheduleA/Total509Grp/TotalAmt03096763
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01525520
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0714479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0589041
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0552963
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0543349
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03925352
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0942925
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0300925
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01243850
IRS990ScheduleD/EquipmentGrp/BookValueAmt058016
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128012
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0186028
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/LandGrp/BookValueAmt020735
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020735
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03607069
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01821772
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05428841
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01525520
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04628745
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt01150
IRS990ScheduleD/TotalRevenuePerForm990Amt01525520
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01525520
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECRETARY/TREASURER IS THE MOTHER-IN-LAW OF THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS RETURN UPON COMPLETION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVES PAY RATES AND RAISES FOR EMPLOYEES. BOARD OF DIRECTORS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04323924
IRS990/TotalAssetsEOYAmt05484026
IRS990/TotalAssetsGrp/BOYAmt04323924
IRS990/TotalAssetsGrp/EOYAmt05484026
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0765362
IRS990/TotalFunctionalExpensesGrp/TotalAmt0765362
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02162027
IRS990/TotalLiabilitiesEOYAmt02561971
IRS990/TotalLiabilitiesGrp/BOYAmt02162027
IRS990/TotalLiabilitiesGrp/EOYAmt02561971
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02161897
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02922055
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0765362
IRS990/TotalProgramServiceRevenueAmt0731982
IRS990/TotalReportableCompFromOrgAmt025100
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01525520
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01525520
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04323924
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05484026
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03669 SUMNER RD
IRS990/USAddress/CityNm0SUMNER
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062466
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN EMMONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06189369411
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH LAWRENCE WATER CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0364153039
ReturnHeader/Filer/PhoneNum06189369411
ReturnHeader/Filer/USAddress/AddressLine1Txt03669 SUMNER RD
ReturnHeader/Filer/USAddress/CityNm0SUMNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062466
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0370818432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEMPER CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 297
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VINCENNES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0475910297
ReturnHeader/PreparerPersonGrp/PhoneNum08128827730
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CURT BENSON
ReturnHeader/ReturnTs02025-11-17T07:35:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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