Civic Intelligence

Raccoon Water Company

EIN 37-0955845 • 501(c)12 • Centralia, IL

Profile

To develop, construct, own and operate water supply and distribution facilities and system, and therefrom to furnish and sell water to the users of the system for drinking and general domestic use.

2640 State Route 161Centralia, IL 62801

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.32x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

0.84x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

54th percentile

8.5%

Higher net margin than 54% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$86,930

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Asset Growth

50th percentile

1.0%

Faster asset growth than 50% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

99th percentile

501%

Faster revenue growth than 99% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$4,506,740

Up $45,880 (+1.0%) from 2024

Liabilities

Down

$1,429,550

Down $97,563 (-6.4%) from 2024

Net Assets

Up

$3,077,190

Up $143,443 (+4.9%) from 2024

Operations
Liabilities / Revenue56th percentileNet Margin54th percentile

Revenue

Up

$1,691,965

Up $1,410,359 (+501%) from 2024

Expenses

Up

$1,548,522

Up $1,388,132 (+865%) from 2024

Net Income

Up

$143,443

Up $22,227 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$6.0M$4.0M$2.0M$0Assets 2014: $4,753,657Liabilities 2014: $2,756,075Net Assets 2014: $1,997,5822014Assets 2015: $4,607,542Liabilities 2015: $2,618,506Net Assets 2015: $1,989,0362015Assets 2016: $4,567,264Liabilities 2016: $2,474,131Net Assets 2016: $2,093,1332016Assets 2017: $4,560,999Liabilities 2017: $2,322,266Net Assets 2017: $2,238,7332017Assets 2018: $4,556,610Liabilities 2018: $2,166,451Net Assets 2018: $2,390,1592018Assets 2019: $4,543,297Liabilities 2019: $2,013,717Net Assets 2019: $2,529,5802019Assets 2020: $4,523,915Liabilities 2020: $1,880,518Net Assets 2020: $2,643,3972020Assets 2021: $4,422,170Liabilities 2021: $1,799,238Net Assets 2021: $2,622,9322021Assets 2022: $4,421,248Liabilities 2022: $1,710,909Net Assets 2022: $2,710,3392022Assets 2023: $4,433,889Liabilities 2023: $1,621,358Net Assets 2023: $2,812,5312023Assets 2024: $4,460,860Liabilities 2024: $1,527,113Net Assets 2024: $2,933,7472024Assets 2025: $4,506,740Liabilities 2025: $1,429,550Net Assets 2025: $3,077,1902025

Highlighted filing

2025

Assets$4,506,740
Liabilities$1,429,550
Net Assets$3,077,190
Open 2025 Filing

Operations Trend

Revenue Growth99th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $82,275Expenses 2014: $127,864Net Income 2014: -$45,5892014Revenue 2015: $113,293Expenses 2015: $121,839Net Income 2015: -$8,5462015Revenue 2016: $306,555Expenses 2016: $202,458Net Income 2016: $104,0972016Revenue 2017: $341,798Expenses 2017: $196,198Net Income 2017: $145,6002017Revenue 2018: $309,826Expenses 2018: $158,400Net Income 2018: $151,4262018Revenue 2019: $274,452Expenses 2019: $135,031Net Income 2019: $139,4212019Revenue 2020: $255,591Expenses 2020: $141,774Net Income 2020: $113,8172020Revenue 2021: $126,379Expenses 2021: $146,844Net Income 2021: -$20,4652021Revenue 2022: $231,612Expenses 2022: $144,205Net Income 2022: $87,4072022Revenue 2023: $263,632Expenses 2023: $161,440Net Income 2023: $102,1922023Revenue 2024: $281,606Expenses 2024: $160,390Net Income 2024: $121,2162024Revenue 2025: $1,691,965Expenses 2025: $1,548,522Net Income 2025: $143,4432025

Highlighted filing

2025

Revenue$1,691,965
Expenses$1,548,522
Net Income$143,443
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,506,740
Liabilities
$1,429,550
Net assets
$3,077,190
Revenue
$1,691,965
Expenses
$1,548,522
Net income
$143,443
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$1.43$3.08$1.69$1.55$0.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.46$1.53$2.93$0.28$0.16$0.12
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$1.62$2.81$0.26$0.16$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$1.71$2.71$0.23$0.14$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.42$1.80$2.62$0.13$0.15$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$1.88$2.64$0.26$0.14$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$2.01$2.53$0.27$0.14$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.56$2.17$2.39$0.31$0.16$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$2.32$2.24$0.34$0.20$0.15
2016Detailed filing. Detailed filing data is available for this year.$4.57$2.47$2.09$0.31$0.20$0.10
2015Detailed filing. Detailed filing data is available for this year.$4.61$2.62$1.99$0.11$0.12$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.75$2.76$2.00$0.08$0.13$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,691,965
Mission and Program Overview

Mission

To develop, construct, own and operate water supply and distribution facilities and system, and therefrom to furnish and sell water to the users of the system for drinking and general domestic use.

To develop, construct, own and operate water supply and distribution facilities and system, therefrom to furnish and sell water to the users of the system for drinking and general domestic use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,662,558$3,744,135▲ $81,577
Cash and Non-Interest-Bearing Accounts$624,042$587,922▼ $36,120
Savings and Temporary Cash Investments$174,260$174,683▲ $423
Total Assets$4,460,860$4,506,740▲ $45,880
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,527,113$1,429,550▼ $97,563
Total Liabilities$1,527,113$1,429,550▼ $97,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,933,747$3,077,190▲ $143,443
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,933,747$3,077,190▲ $143,443
Total Liabilities and Net Assets / Fund Balance$4,460,860$4,506,740▲ $45,880

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,152,955$5,433,970$8,586,925
Equipment$228,563$257,138$485,701
Buildings$323,837$105,601$429,438
Land$38,780-$38,780
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kim TorresTreasurerFT$86,930$86,930
Danny MaysPresident-$1,200$1,200

Board Members and Trustees

NameTitle
Danny PhillipsVice President
Edgar ElliottVice President
Bev GoddardDirector
Tony GeurinDirector
Travis SandersDirector
Wayne MooneyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,665,194
Investment Income
$21,448
Other Revenue
$5,323
Change in Net Assets
$143,443

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,691,965
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,691,965
Total Revenue per Form 990
$1,691,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,213,771
Salaries, Compensation, and Employee Benefits$334,751
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$285,084--$285,084
Other Salaries and Wages$197,887--$197,887
Current Officers, Directors, Trustees, and Key Employees-$88,524-$88,524
Interest$66,473--$66,473
Office Expenses$36,559$29,566-$66,125
Occupancy$43,583--$43,583
Fees for Services Other$34,262--$34,262
Information Technology$32,822--$32,822
Insurance-$30,792-$30,792
Other Employee Benefits$26,088--$26,088
Payroll Taxes$15,467$6,785-$22,252
Other Expenses$4,975$6,514-$11,489
All Other Expenses$5,347--$5,347
Fees for Services Accounting-$4,700-$4,700
Fees for Services Legal-$294-$294
Total Functional Expenses$1,381,347$167,175$0$1,548,522

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,548,522
Total Expenses per Audited Statements$1,548,522
Total Expenses per Form 990$1,548,522
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Section A, Line 7A

“Members elect governing body.”

Form 990, Part VI, Section A, Line 7B

“CHANGES TO BYLAWS.”

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

“President and treasurer review form 990 before filing, not entire board.”

Form 990, Part VI, Section B, Line 15

“Review and approval is done by the board.”

Form 990, Part VI, Section C, Line 19

“Provide copies upon request or inspection at organization's office.”

Filing and Contact Details

Filer

Filer Name
Raccoon Water Company
EIN
37-0955845
Phone
6185329201
Address
2640 STATE ROUTE 161, CENTRALIA, IL 62801

Signing Officer

Name
Danny Mays
Title
President
Phone
6185326094
Signed
2025-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danny Mays
Formed
1971
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
0

Preparer

Firm
Kerber Eck & Braeckel Llp
Address
3401 OFFICE PARK DRIVE, MARION, IL 62959
Preparer
Amber Halstead
Phone
6189938724
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The company is exempt from payment of federal and illinois income taxes under section 501(c)(12) of the internal revenue code. The company has recognized in the financial statements the effects of all tax positions and continually evaluates expiring statutes of limitations, audits, changes in tax law, and new authoritative rulings. The company is not aware of any significant circumstances or events that make it reasonably possible that unrecognized tax benefits may increase or decrease within 12 months of the statement of financial position - modified cash basis date. Penalties and interest assessed by taxing authorities are included in general and administrative expenses, if applicable. There were no interest or penalties paid during 2025 or 2024.”

Raw XML Appendix370 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/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt05347
IRS990/AllOtherExpensesGrp/TotalAmt05347
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum06185329201
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02640 STATE ROUTE 161
IRS990/BooksInCareOfDetail/USAddress/CityNm0CENTRAILIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd062801
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt088524
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt088524
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/Desc0WE DEVELOPED, CONSTRUCTED, OWNED AND OPERATED WATER SUPPLY AND DISTRIBUTION FACILITIES AND SYSTEMS, AND FURNISHED AND SOLD WATER TO THE USERS OF THE SYSTEM FOR DRINKING AND GENERAL DOMESTIC USE.
IRS990/DescribedInSection501c3Ind00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/FeesForServicesOtherGrp/TotalAmt034262
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/PersonNm1EDGAR ELLIOTT
IRS990/Form990PartVIISectionAGrp/PersonNm2BEV GODDARD
IRS990/Form990PartVIISectionAGrp/PersonNm3DANNY PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm4WAYNE MOONEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
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IRS990/FSAuditedInd01
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IRS990/GrantsToOrganizationsInd00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021448
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
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IRS990/MissionDesc0TO DEVELOP, CONSTRUCT, OWN AND OPERATE WATER SUPPLY AND DISTRIBUTION FACILITIES AND SYSTEM, AND THEREFROM TO FURNISH AND SELL WATER TO THE USERS OF THE SYSTEM FOR DRINKING AND GENERAL DOMESTIC USE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt026088
IRS990/OtherExpensesGrp/Desc0WATER PURCHASE
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc2ANNUAL TESTING FEE
IRS990/OtherExpensesGrp/Desc3OTHER MISCELLANEOUS EXP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06514
IRS990/OtherExpensesGrp/ProgramServicesAmt0597471
IRS990/OtherExpensesGrp/ProgramServicesAmt122108
IRS990/OtherExpensesGrp/ProgramServicesAmt213221
IRS990/OtherExpensesGrp/ProgramServicesAmt34975
IRS990/OtherExpensesGrp/TotalAmt0597471
IRS990/OtherExpensesGrp/TotalAmt122108
IRS990/OtherExpensesGrp/TotalAmt213221
IRS990/OtherExpensesGrp/TotalAmt311489
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC
IRS990/OtherRevenueMiscGrp/ExclusionAmt05323
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05323
IRS990/OtherRevenueTotalAmt05323
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0197887
IRS990/OtherSalariesAndWagesGrp/TotalAmt0197887
IRS990/OtherSourcesGrossIncomeAmt026771
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06785
IRS990/PayrollTaxesGrp/ProgramServicesAmt015467
IRS990/PayrollTaxesGrp/TotalAmt022252
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DANNY MAYS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01665194
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01665194
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt034324
IRS990/PYOtherExpensesAmt071013
IRS990/PYOtherRevenueAmt0247282
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0121216
IRS990/PYSalariesCompEmpBnftPaidAmt089377
IRS990/PYTotalExpensesAmt0160390
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0281606
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0143443
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01665194
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0174260
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0174683
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0323837
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0105601
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0429438
IRS990ScheduleD/EquipmentGrp/BookValueAmt0228563
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0257138
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0485701
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01548522
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt038780
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038780
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03152955
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05433970
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08586925
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01691965
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY IS EXEMPT FROM PAYMENT OF FEDERAL AND ILLINOIS INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. THE COMPANY HAS RECOGNIZED IN THE FINANCIAL STATEMENTS THE EFFECTS OF ALL TAX POSITIONS AND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE COMPANY IS NOT AWARE OF ANY SIGNIFICANT CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT UNRECOGNIZED TAX BENEFITS MAY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENT OF FINANCIAL POSITION - MODIFIED CASH BASIS DATE. PENALTIES AND INTEREST ASSESSED BY TAXING AUTHORITIES ARE INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES, IF APPLICABLE. THERE WERE NO INTEREST OR PENALTIES PAID DURING 2025 OR 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03744135
IRS990ScheduleD/TotalExpensesPerForm990Amt01548522
IRS990ScheduleD/TotalRevenuePerForm990Amt01691965
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01691965
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01548522
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ELECT GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGES TO BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRESIDENT AND TREASURER REVIEW FORM 990 BEFORE FILING, NOT ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW AND APPROVAL IS DONE BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDE COPIES UPON REQUEST OR INSPECTION AT ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04460860
IRS990/TotalAssetsEOYAmt04506740
IRS990/TotalAssetsGrp/BOYAmt04460860
IRS990/TotalAssetsGrp/EOYAmt04506740
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0167175
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01381347
IRS990/TotalFunctionalExpensesGrp/TotalAmt01548522
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01527113
IRS990/TotalLiabilitiesEOYAmt01429550
IRS990/TotalLiabilitiesGrp/BOYAmt01527113
IRS990/TotalLiabilitiesGrp/EOYAmt01429550
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02933747
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03077190
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01381347
IRS990/TotalProgramServiceRevenueAmt01665194
IRS990/TotalReportableCompFromOrgAmt088130
IRS990/TotalRevenueGrp/ExclusionAmt026771
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01665194
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01691965
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04460860
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04506740
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02640 STATE ROUTE 161
IRS990/USAddress/CityNm0CENTRALIA
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062801
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANNY MAYS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06185326094
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RACCOON WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0RACC
ReturnHeader/Filer/EIN0370955845
ReturnHeader/Filer/PhoneNum06185329201
ReturnHeader/Filer/USAddress/AddressLine1Txt02640 STATE ROUTE 161
ReturnHeader/Filer/USAddress/CityNm0CENTRALIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0430352985
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KERBER ECK & BRAECKEL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03401 OFFICE PARK DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062959
ReturnHeader/PreparerPersonGrp/PhoneNum06189938724
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMBER HALSTEAD
ReturnHeader/ReturnTs02025-12-19T07:07:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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