Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
EIN 37-1019959 • 501(c)12 • Mattoon, IL
Profile
To provide rural water service to residents of coles and cumberland counties.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
Liabilities / Revenue
19th percentile
Higher debt load relative to revenue than 19% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Assets
Up$5,845,869
Up $73,419 (+1.3%) from 2024
Liabilities
Down$318,682
Down $3,795 (-1.2%) from 2024
Net Assets
Up$5,527,187
Up $77,214 (+1.4%) from 2024
Revenue
Down$2,070,781
Down $207,150 (-9.1%) from 2024
Expenses
Down$1,993,567
Down $36,334 (-1.8%) from 2024
Net Income
Down$77,214
Down $170,816 (-69%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide rural water service to residents of coles and cumberland counties.
To provide rural water service to residents of coles and cumberland counties
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,967,979 | $4,539,666 | ▲ $571,687 |
| Savings and Temporary Cash Investments | $597,491 | $640,157 | ▲ $42,666 |
| Accounts Receivable | $248,156 | $277,388 | ▲ $29,232 |
| Cash and Non-Interest-Bearing Accounts | $839,459 | $227,056 | ▼ $612,403 |
| Inventories for Sale or Use | $72,055 | $110,459 | ▲ $38,404 |
| Prepaid Expenses and Deferred Charges | $47,310 | $51,143 | ▲ $3,833 |
| Total Assets | $5,772,450 | $5,845,869 | ▲ $73,419 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $306,827 | $318,682 | ▲ $11,855 |
| Deferred Revenue | $14,650 | - | - |
| Unsecured Notes Loans Payable | $1,000 | - | - |
| Total Liabilities | $322,477 | $318,682 | ▼ $3,795 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,449,973 | $5,527,187 | ▲ $77,214 |
| Total Net Assets Fund Balance | $5,449,973 | $5,527,187 | ▲ $77,214 |
| Total Liabilities and Net Assets / Fund Balance | $5,772,450 | $5,845,869 | ▲ $73,419 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,697,649 | $7,191,515 | $9,889,164 |
| Buildings | $1,052,253 | $631,241 | $1,683,494 |
| Land | $789,764 | - | $789,764 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kory Culp | CEO | FT | $122,000 | $9,760 | $131,760 |
| Name | Title |
|---|---|
| Brian Fogarty | President |
| Todd Padrick | Director |
| Aaron Holt | Asst. Secret |
| Bob Schafer | Asst. Treasu |
| Pam Wright | Secretary |
| Chris Swing | Treasurer |
| Stan Uphoff | Vice-preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,226,560 |
| Salaries, Compensation, and Employee Benefits | $767,007 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $501,755 |
| Depreciation Depletion | - | - | - | $316,094 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $122,000 |
| All Other Expenses | - | - | - | $119,599 |
| Office Expenses | - | - | - | $87,399 |
| Other Employee Benefits | - | - | - | $54,739 |
| Other Expenses | - | - | - | $53,136 |
| Payroll Taxes | - | - | - | $51,691 |
| Pension Plan Contributions | - | - | - | $36,822 |
| Occupancy | - | - | - | $31,984 |
| Insurance | - | - | - | $30,477 |
| Fees for Services Accounting | - | - | - | $23,314 |
| Travel | - | - | - | $614 |
| Total Functional Expenses | $0 | $0 | $0 | $1,993,567 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,993,567 |
| Total Expenses per Audited Statements | $1,993,567 |
| Total Expenses per Form 990 | $1,993,567 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Any entity that receives water service from the corporation shall be considered a member provided the entity submits a written application, agrees to purchase water from the corporation, and follows the rules set forth by the board of directors.”
“Board of directors are elected to a three year term with elections done at the annual meeting.”
“Bylaw changes are subject to membership approval at the annual meeting.”
“Accountant prepared the form 990 and return was reviewed by the president of the board of directors. Before filing the final form 990, a copy was provided to each member of the board at the regular board meeting held before the filing date.”
“Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a) has received a copy of the conflict of interest policy, b) has read and understands the policy, c) has agreed to comply with the policy, and d) understands that the organization is tax-exempt and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”
“Once a year at a board meeting, the salaries are discussed and documented in the minutes. Prior to the meeting, the board president reviews salaries of similar positions in the area and the board discusses what the new compensation should be.”
“See description for part vi, line 15a.”
“Governing documents and policies are available upon request. Members are notified during the annual meeting that the financial statements are available upon request to any member.”
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 | 306827 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 318682 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 248156 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 277388 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE RURAL WATER SERVICE TO RESIDENTS OF COLES AND CUMBERLAND COUNTIES |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 119599 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KRISTEN JANES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2172586711 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2020 N COUNTY ROAD 150 E |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MATTOON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 61938 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 839459 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 227056 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 122000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 32723 |
| IRS990/CYOtherExpensesAmt | 0 | 1226560 |
| IRS990/CYOtherRevenueAmt | 0 | 8296 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2029762 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 77214 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 767007 |
| IRS990/CYTotalExpensesAmt | 0 | 1993567 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2070781 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 14650 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 316094 |
| IRS990/Desc | 0 | TO PROVIDE OVER 160,000,000 GALLONS OF WATER TO OVER 3,500 RURAL CUSTOMERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 23314 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| 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/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/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | 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 | 9760 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRIAN FOGARTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STAN UPHOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PAM WRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRIS SWING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AARON HOLT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BOB SCHAFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TODD PADRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KORY CULP |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 122000 |
| 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 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | ASST. SECRET |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ASST. TREASU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CEO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1974 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 4987 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 5500 |
| IRS990/GrossReceiptsAmt | 0 | 2071294 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 30477 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 72055 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 110459 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 27736 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 27736 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7822756 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3967979 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4539666 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 12362422 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 513 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 2029762 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE RURAL WATER SERVICE TO RESIDENTS OF COLES AND CUMBERLAND COUNTIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5449973 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5527187 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4987 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4987 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5449973 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5527187 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 31984 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 87399 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 54739 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURCHASED WATER COSTS |
| IRS990/OtherExpensesGrp/Desc | 1 | CHEMICALS |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 318004 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 150109 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 95830 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 53136 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 221000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8296 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 8296 |
| IRS990/OtherRevenueTotalAmt | 0 | 8296 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 501755 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 41019 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 51691 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 36822 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 47310 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 51143 |
| IRS990/PrincipalOfficerNm | 0 | KORY CULP |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LATE PAYMENT CHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONNECTION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | WATER MAIN EXTENSION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1901378 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 62802 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 56326 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 9256 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1901378 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 62802 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 56326 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 9256 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 62840 |
| IRS990/PYOtherExpensesAmt | 0 | 1357250 |
| IRS990/PYOtherRevenueAmt | 0 | 386822 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1828269 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 248030 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 672651 |
| IRS990/PYTotalExpensesAmt | 0 | 2029901 |
| IRS990/PYTotalRevenueAmt | 0 | 2277931 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 77214 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 597491 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 640157 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1052253 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 631241 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1683494 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1993567 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 789764 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 789764 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2697649 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 7191515 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 9889164 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2070781 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4539666 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1993567 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2070781 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2070781 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1993567 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ANY ENTITY THAT RECEIVES WATER SERVICE FROM THE CORPORATION SHALL BE CONSIDERED A MEMBER PROVIDED THE ENTITY SUBMITS A WRITTEN APPLICATION, AGREES TO PURCHASE WATER FROM THE CORPORATION, AND FOLLOWS THE RULES SET FORTH BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD OF DIRECTORS ARE ELECTED TO A THREE YEAR TERM WITH ELECTIONS DONE AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BYLAW CHANGES ARE SUBJECT TO MEMBERSHIP APPROVAL AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTANT PREPARED THE FORM 990 AND RETURN WAS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS. BEFORE FILING THE FINAL FORM 990, A COPY WAS PROVIDED TO EACH MEMBER OF THE BOARD AT THE REGULAR BOARD MEETING HELD BEFORE THE FILING DATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTANDS THAT THE ORGANIZATION IS TAX-EXEMPT AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ONCE A YEAR AT A BOARD MEETING, THE SALARIES ARE DISCUSSED AND DOCUMENTED IN THE MINUTES. PRIOR TO THE MEETING, THE BOARD PRESIDENT REVIEWS SALARIES OF SIMILAR POSITIONS IN THE AREA AND THE BOARD DISCUSSES WHAT THE NEW COMPENSATION SHOULD BE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SEE DESCRIPTION FOR PART VI, LINE 15A. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. MEMBERS ARE NOTIFIED DURING THE ANNUAL MEETING THAT THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO ANY MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CLEAR WATER SERVICE CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CLEA |
| ReturnHeader/Filer/EIN | 0 | 371019959 |
| ReturnHeader/Filer/PhoneNum | 0 | 2172586711 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2020 N COUNTY ROAD 150 E |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MATTOON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 61938 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 371206717 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DOEHRING WINDERS & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 400 W JEFFERSON AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | EFFINGHAM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 624012336 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2173420377 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MATTHEW D CEKANDER CPA |
| ReturnHeader/ReturnTs | 0 | 2026-01-30T14:04:01-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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