Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
EIN 37-0958161 • 501(c)12 • Fairfield, IL
Profile
Rural water utility system
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 6.3% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Down$1,630,954
Down $1,437 (-0.1%) from 2024
Liabilities
Down$442,175
Down $42,804 (-8.8%) from 2024
Net Assets
Up$1,188,779
Up $41,367 (+3.6%) from 2024
Revenue
Up$251,706
Up $15,936 (+6.8%) from 2024
Expenses
Up$253,928
Up $3,409 (+1.4%) from 2024
Net Income
Up-$2,222
Up $12,527 (+85%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Rural water utility system
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,265,297 | $1,230,537 | ▼ $34,760 |
| Investments in Publicly Traded Securities | $276,744 | $305,275 | ▲ $28,531 |
| Savings and Temporary Cash Investments | $42,025 | $35,994 | ▼ $6,031 |
| Accounts Receivable | $27,344 | $33,711 | ▲ $6,367 |
| Cash and Non-Interest-Bearing Accounts | $18,426 | $22,682 | ▲ $4,256 |
| Prepaid Expenses and Deferred Charges | $2,555 | $2,755 | ▲ $200 |
| Total Assets | $1,632,391 | $1,630,954 | ▼ $1,437 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $468,183 | $424,390 | ▼ $43,793 |
| Accounts Payable and Accrued Expenses | $14,296 | $15,285 | ▲ $989 |
| Other Liabilities | $2,500 | $2,500 | → $0 |
| Total Liabilities | $484,979 | $442,175 | ▼ $42,804 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,147,412 | $1,188,779 | ▲ $41,367 |
| Total Net Assets Fund Balance | $1,147,412 | $1,188,779 | ▲ $41,367 |
| Total Liabilities and Net Assets / Fund Balance | $1,632,391 | $1,630,954 | ▼ $1,437 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,224,979 | $1,133,096 | $2,358,075 |
| Land | $5,558 | - | $5,558 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sharon K Young | Director | - | $15,855 | $15,855 |
| William Dale Young | Laborer | PT | $6,324 | $6,324 |
| Samuel R Resor | Treasurer | PT | $2,670 | $2,670 |
| Clinton Legg | Secretary | - | $396 | $396 |
| Galen Dunn | President | - | $72 | $72 |
| Michael Irwin | Vice President | - | $72 | $72 |
| Sharon Wolfe | Director | - | $72 | $72 |
| Jack Tribe | Director | - | $36 | $36 |
| Line Item | Amount |
|---|---|
| Other Expenses | $226,704 |
| Salaries, Compensation, and Employee Benefits | $27,224 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $50,582 | $0 | $0 | $50,582 |
| Other Salaries and Wages | $21,423 | $0 | $0 | $21,423 |
| All Other Expenses | $9,681 | $736 | $0 | $10,417 |
| Interest | $9,341 | $0 | $0 | $9,341 |
| Fees for Services Accounting | $0 | $8,800 | $0 | $8,800 |
| Insurance | $5,818 | $257 | $0 | $6,075 |
| Fees for Service Investment Mgmnt Fees | $0 | $4,542 | $0 | $4,542 |
| Current Officers, Directors, Trustees, and Key Employees | $0 | $3,603 | $0 | $3,603 |
| Travel | $3,213 | $0 | $0 | $3,213 |
| Payroll Taxes | $1,872 | $326 | $0 | $2,198 |
| Fees for Services Other | $700 | $0 | $0 | $700 |
| Office Expenses | $0 | $558 | $0 | $558 |
| Other Expenses | $358 | $0 | $0 | $358 |
| Advertising | $0 | $74 | $0 | $74 |
| Conferences and Meetings | $35 | $0 | $0 | $35 |
| Total Functional Expenses | $230,980 | $22,948 | $0 | $253,928 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $253,928 |
| Expenses per Audited Statements | $249,386 |
| Total Expenses per Audited Statements | $249,386 |
| Expenses Not Reported on Financial Statements | $4,542 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Customer/member deposits | $2,500 |
“To be eligible for water utility service an individual is required to become a member of the utilty system.”
“Directors are elected at an annual meeting by the membership.”
“All activities of the directors are subject to ratification by the members at the annual meeting.”
“The corporation treasurer reviews the Form 990 prior to signing and electronic submission.”
“The conflict of interest policy is reviewed annually by the directors.”
“All organzation documents are available to the public upon request.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 14296 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 15285 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 27344 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 33711 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Rural water utility system |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 74 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 74 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 736 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9681 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 10417 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Samuel R Resor |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6188422775 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 628 COUNTY ROAD 1225 EAST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FAIRFIELD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 628379743 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 18426 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 22682 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 3603 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 3603 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 35 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 35 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 4000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 8511 |
| IRS990/CYOtherExpensesAmt | 0 | 226704 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 239195 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -2222 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 27224 |
| IRS990/CYTotalExpensesAmt | 0 | 253928 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 251706 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 50582 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 50582 |
| IRS990/Desc | 0 | The operation, maintenance, and expansion of a rural water utility system. The total number of members served is approximately 380 |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 230980 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8800 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8800 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 700 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 700 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 4542 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 4542 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| 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/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/PersonNm | 0 | Clinton Legg |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Galen Dunn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Samuel R Resor |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Sharon K Young |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | William Dale Young |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jack Tribe |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Michael Irwin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Sharon Wolfe |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 396 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 72 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 2670 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 15855 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 6324 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 36 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 72 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 72 |
| 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/TitleTxt | 0 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Laborer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -806 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 19589 |
| IRS990/GrossReceiptsAmt | 0 | 272101 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 257 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5818 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6075 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 9341 |
| IRS990/InterestGrp/TotalAmt | 0 | 9341 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 9317 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9317 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 276744 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 305275 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1133096 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1265297 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1230537 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2363633 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 20395 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 243069 |
| IRS990/MembershipDuesAmt | 0 | 4000 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Rural water utility system |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 468183 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 424390 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1147412 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1188779 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -806 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -806 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 43589 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1147412 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1188779 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 558 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 558 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | Water purchases |
| IRS990/OtherExpensesGrp/Desc | 1 | Collection fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 3 | Real estate taxes |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 4052 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 122266 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5691 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 358 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 122266 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4052 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5691 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 358 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2500 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2500 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 21423 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 21423 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 8637 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 326 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1872 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2198 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2555 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2755 |
| IRS990/PrincipalOfficerNm | 0 | Samuel R Resor |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Water sales and fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other program related receipts |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 236956 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2239 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 5000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 9496 |
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| IRS990/PYTotalRevenueAmt | 0 | 235770 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Customer/member deposits |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | To be eligible for water utility service an individual is required to become a member of the utilty system. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Directors are elected at an annual meeting by the membership. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | All activities of the directors are subject to ratification by the members at the annual meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The corporation treasurer reviews the Form 990 prior to signing and electronic submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The conflict of interest policy is reviewed annually by the directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | All organzation documents are available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 19 |
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| IRS990/USAddress/CityNm | 0 | FAIRFIELD |
| IRS990/USAddress/StateAbbreviationCd | 0 | IL |
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| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SAMUEL R RESOR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6188422775 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BOYLESTON WATERWORKS CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOYL |
| ReturnHeader/Filer/EIN | 0 | 370958161 |
| ReturnHeader/Filer/PhoneNum | 0 | 6188422775 |
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