Civic Intelligence

Western Wayne Water District

990 • Fiscal year 2021 • EIN 37-1263094

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 30, 2021

PO Box 336Wayne City, IL 62895

(618) 895-2813

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.53x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

4.39x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2021

Net Margin

20th percentile

-7.4%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$35,570

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2021 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2021

Asset Growth

17th percentile

-2.5%

Faster asset growth than 17% of similar nonprofits.

2021 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

3.7%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Down

$8,937,304

Down $230,294 (-2.5%) from 2020

Net Assets

Down

$4,242,943

Down $79,346 (-1.8%) from 2020

Liabilities

Down

$4,694,361

Down $150,948 (-3.1%) from 2020

Revenue

Up

$1,068,290

Up $37,793 (+3.7%) from 2020

Expenses

Up

$1,147,636

Up $20,637 (+1.8%) from 2020

Net Income

Up

-$79,346

Up $17,156 (+18%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2013: $10,567,776Liabilities 2013: $5,755,112Net Assets 2013: $4,812,6642013Assets 2014: $10,287,362Liabilities 2014: $5,630,638Net Assets 2014: $4,656,7242014Assets 2015: $9,972,117Liabilities 2015: $5,512,333Net Assets 2015: $4,459,7842015Assets 2016: $9,675,321Liabilities 2016: $5,389,697Net Assets 2016: $4,285,6242016Assets 2017: $9,879,617Liabilities 2017: $5,265,908Net Assets 2017: $4,613,7092017Assets 2018: $9,642,303Liabilities 2018: $5,130,505Net Assets 2018: $4,511,7982018Assets 2019: $9,410,244Liabilities 2019: $4,991,453Net Assets 2019: $4,418,7912019Assets 2020: $9,167,598Liabilities 2020: $4,845,309Net Assets 2020: $4,322,2892020Assets 2021: $8,937,304Liabilities 2021: $4,694,361Net Assets 2021: $4,242,9432021Assets 2022: $8,626,198Liabilities 2022: $4,542,912Net Assets 2022: $4,083,2862022Assets 2023: $8,224,735Liabilities 2023: $4,303,906Net Assets 2023: $3,920,8292023Assets 2024: $7,916,229Liabilities 2024: $4,056,990Net Assets 2024: $3,859,2392024Assets 2025: $7,571,474Liabilities 2025: $3,803,524Net Assets 2025: $3,767,9502025

Highlighted filing

2021

Assets$8,937,304
Liabilities$4,694,361
Net Assets$4,242,943

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2013: $1,105,8042013Revenue 2014: $925,724Expenses 2014: $1,081,664Net Income 2014: -$155,9402014Revenue 2015: $904,098Expenses 2015: $1,101,038Net Income 2015: -$196,9402015Revenue 2016: $924,566Expenses 2016: $1,098,726Net Income 2016: -$174,1602016Revenue 2017: $1,464,955Expenses 2017: $1,136,870Net Income 2017: $328,0852017Revenue 2018: $1,052,674Expenses 2018: $1,154,585Net Income 2018: -$101,9112018Revenue 2019: $1,067,984Expenses 2019: $1,160,991Net Income 2019: -$93,0072019Revenue 2020: $1,030,497Expenses 2020: $1,126,999Net Income 2020: -$96,5022020Revenue 2021: $1,068,290Expenses 2021: $1,147,636Net Income 2021: -$79,3462021Revenue 2022: $1,059,385Expenses 2022: $1,219,521Net Income 2022: -$160,1362022Revenue 2023: $1,060,011Expenses 2023: $1,218,587Net Income 2023: -$158,5762023Revenue 2024: $1,179,781Expenses 2024: $1,247,554Net Income 2024: -$67,7732024Revenue 2025: $1,277,765Expenses 2025: $1,370,108Net Income 2025: -$92,3432025

Highlighted filing

2021

Revenue$1,068,290
Expenses$1,147,636
Net Income-$79,346
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 30, 2021
Return Version
2020v4.1
Gross Receipts
$1,082,373
Mission and Program Overview

Mission

Water Distribution System: The District provides drinking water to rural residents of Western Wayne, IL.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,320,508$8,026,479▼ $294,029
Savings and Temporary Cash Investments$808,243$871,978▲ $63,735
Cash and Non-Interest-Bearing Accounts$38,847$38,847→ $0
Total Assets$9,167,598$8,937,304▼ $230,294
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,836,079$4,683,747▼ $152,332
Accounts Payable and Accrued Expenses$9,230$10,614▲ $1,384
Total Liabilities$4,845,309$4,694,361▼ $150,948
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,322,289$4,242,943▼ $79,346
Total Net Assets Fund Balance$4,322,289$4,242,943▼ $79,346
Total Liabilities and Net Assets / Fund Balance$9,167,598$8,937,304▼ $230,294

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,026,479$6,016,298$14,042,777
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tiffany DavisSecretary/TreasurerPT$35,570-$35,570
Larry ReedPresident--$1,240$1,240
Jason McKinneyDirector--$325$325
Rex BraddockDirector--$275$275
Brad GreenwaltVice President--$275$275
Steve JordanDirector--$275$275
Larry FrazierDirector--$175$175
Elijah EllisDirector--$100$100
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,053,327
Investment Income
$14,963
Other Revenue
$0
Change in Net Assets
$-79,346

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,068,290
Total Revenue per Audited Statements
$1,068,290
Total Revenue per Form 990
$1,068,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$994,987
Salaries, Compensation, and Employee Benefits$152,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$370,840$0$0$370,840
All Other Expenses$324,898$0$0$324,898
Interest$198,008$0$0$198,008
Other Salaries and Wages$97,711$0$0$97,711
Current Officers, Directors, Trustees, and Key Employees$39,229$0$0$39,229
Insurance$19,489$0$0$19,489
Other Expenses$12,076$0$0$12,076
Office Expenses$0$11,101$0$11,101
Payroll Taxes$10,554$0$0$10,554
Fees for Services Accounting$6,585$0$0$6,585
Other Employee Benefits$5,155$0$0$5,155
Information Technology$2,735$0$0$2,735
Travel$1,961$0$0$1,961
Total Functional Expenses$1,136,535$11,101$0$1,147,636

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,147,636
Total Expenses per Audited Statements$1,147,636
Total Expenses per Form 990$1,147,636
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Western Wayne Water District
EIN
37-1263094
Phone
6188952813
Address
PO Box 336, Wayne City, IL 62895

Signing Officer

Name
Larry Reed
Title
President
Phone
6188952813
Signed
2021-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tiffany Davis
Formed
1991
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
0

Preparer

Firm
Leymone Hardcastle & Co Ltd
Address
126 East North Avenue, Flora, IL 62839
Preparer
Richard L Petrea CPA
Phone
6186624466
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Each customer is considered a member with equal voting rights in accordance with 501(c)(12).

Pt VI, Line 7A

Directors are elected by the membership at the annual meeting.

Pt VI, Line 7B

All actions and activities of the directors are subject to ratification by the members at the annual meeting.

Pt VI, Line 11B

The directors review the Form 990 at a regular monthly meeting.

Pt VI, Line 12C

The directors review the conflict of interest policy once each year at a monthly meeting.

Pt VI, Line 15A

Independent directors establish compensation using comparable data. The established compensation rates are recorded in the minutes annually.

Pt VI, Line 15B

Independent directors establish the compensation of other officers or key employees using comparable information. The established compensation rates are recorded in the minutes annually.

Pt VI, Line 19

Documents are available at the corporate office and at the meeting of the general members.

Form 990, Part IX, Line 24E

Real Estate Taxes 624. 624. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 3247. 3247. 0. 0.

Form 990, Part IX, Line 24E

Utilities 36273. 36273. 0. 0.

Form 990, Part IX, Line 24E

Water Purchase 248881. 248881. 0. 0.

Form 990, Part IX, Line 24E

Dues 588. 588. 0. 0.

Form 990, Part IX, Line 24E

Licenses 254. 254. 0. 0.

Form 990, Part IX, Line 24E

Telephone 3164. 3164. 0. 0.

Form 990, Part IX, Line 24E

Repairs and Maintenance 20462. 20462. 0. 0.

Form 990, Part IX, Line 24E

Uniforms 4094. 4094. 0. 0.

Form 990, Part IX, Line 24E

Lab Testing Fees 3846. 3846. 0. 0.

Form 990, Part IX, Line 24E

Installation Fees 3465. 3465. 0. 0.

Raw XML AppendixShowing 400 of 418 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09230
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010614
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Water Distribution System: The District provides drinking water to rural residents of Western Wayne, IL.
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0324898
IRS990/AllOtherExpensesGrp/TotalAmt0324898
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0Tiffany Davis
IRS990/BooksInCareOfDetail/PhoneNum06188952813
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 336
IRS990/BooksInCareOfDetail/USAddress/CityNm0Wayne City
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd062895
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt038847
IRS990/CashNonInterestBearingGrp/EOYAmt038847
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt039229
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt039229
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt014963
IRS990/CYOtherExpensesAmt0994987
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01053327
IRS990/CYRevenuesLessExpensesAmt0-79346
IRS990/CYSalariesCompEmpBnftPaidAmt0152649
IRS990/CYTotalExpensesAmt01147636
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01068290
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0370840
IRS990/DepreciationDepletionGrp/TotalAmt0370840
IRS990/Desc0The Water District is a rural water distribution utility that provides water to residents of rural Wayne, Jefferson, Marion, and Clay Counties in Illinois.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt01136535
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06585
IRS990/FeesForServicesAccountingGrp/TotalAmt06585
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt730.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt01240
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1275
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2275
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt4325
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt5275
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt6175
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Larry Reed
IRS990/Form990PartVIISectionAGrp/PersonNm1Brad Greenwalt
IRS990/Form990PartVIISectionAGrp/PersonNm2Rex Braddock
IRS990/Form990PartVIISectionAGrp/PersonNm3Elijah Ellis
IRS990/Form990PartVIISectionAGrp/PersonNm4Jason McKinney
IRS990/Form990PartVIISectionAGrp/PersonNm5Steve Jordan
IRS990/Form990PartVIISectionAGrp/PersonNm6Larry Frazier
IRS990/Form990PartVIISectionAGrp/PersonNm7Tiffany Davis
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt735570
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary/Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt08167
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt022250
IRS990/GrossReceiptsAmt01082373
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
IRS990/InformationTechnologyGrp/ProgramServicesAmt02735
IRS990/InformationTechnologyGrp/TotalAmt02735
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt019489
IRS990/InsuranceGrp/TotalAmt019489
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt0198008
IRS990/InterestGrp/TotalAmt0198008
IRS990/InvestmentIncomeGrp/ExclusionAmt06796
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06796
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06016298
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08320508
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08026479
IRS990/LandBldgEquipCostOrOtherBssAmt014042777
IRS990/LegalDomicileStateCd0IL
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt014083
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01061494
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Water Distribution System: The District provides drinking water to rural residents of Western Wayne, IL.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04836079
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04683747
IRS990/NetAssetsOrFundBalancesBOYAmt04322289
IRS990/NetAssetsOrFundBalancesEOYAmt04242943
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt08167
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt08167
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04322289
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04242943
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011101
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt011101
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05155
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05155
IRS990/OtherExpensesGrp/Desc0Chemicals
IRS990/OtherExpensesGrp/Desc1Contract Labor
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/Desc3Vehicle Expenses
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt012025
IRS990/OtherExpensesGrp/ProgramServicesAmt14270
IRS990/OtherExpensesGrp/ProgramServicesAmt230999
IRS990/OtherExpensesGrp/ProgramServicesAmt312076
IRS990/OtherExpensesGrp/TotalAmt012025
IRS990/OtherExpensesGrp/TotalAmt14270
IRS990/OtherExpensesGrp/TotalAmt230999
IRS990/OtherExpensesGrp/TotalAmt312076
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt097711
IRS990/OtherSalariesAndWagesGrp/TotalAmt097711
IRS990/OtherSourcesGrossIncomeAmt06796
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt010554
IRS990/PayrollTaxesGrp/TotalAmt010554
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Tiffany Davis
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Water Sales
IRS990/ProgramServiceRevenueGrp/Desc1Water Connection Fees
IRS990/ProgramServiceRevenueGrp/Desc2Other Program Receipts
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01012714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137508
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23105
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt015345
IRS990/PYOtherExpensesAmt0980569
IRS990/PYProgramServiceRevenueAmt01015152
IRS990/PYRevenuesLessExpensesAmt0-96502
IRS990/PYSalariesCompEmpBnftPaidAmt0146430
IRS990/PYTotalExpensesAmt01126999
IRS990/PYTotalRevenueAmt01030497
IRS990/ReconcilationRevenueExpnssAmt0-79346
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01068290
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0808243
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0871978
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08026479
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06016298
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014042777
IRS990ScheduleD/ExpensesSubtotalAmt01147636
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/RevenueSubtotalAmt01068290
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08026479
IRS990ScheduleD/TotalExpensesPerForm990Amt01147636
IRS990ScheduleD/TotalRevenuePerForm990Amt01068290
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01068290
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01147636
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each customer is considered a member with equal voting rights in accordance with 501(c)(12).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Directors are elected by the membership at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All actions and activities of the directors are subject to ratification by the members at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The directors review the Form 990 at a regular monthly meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The directors review the conflict of interest policy once each year at a monthly meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Independent directors establish compensation using comparable data. The established compensation rates are recorded in the minutes annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Independent directors establish the compensation of other officers or key employees using comparable information. The established compensation rates are recorded in the minutes annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Documents are available at the corporate office and at the meeting of the general members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Real Estate Taxes 624. 624. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Miscellaneous 3247. 3247. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Utilities 36273. 36273. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Water Purchase 248881. 248881. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Dues 588. 588. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Licenses 254. 254. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Telephone 3164. 3164. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Repairs and Maintenance 20462. 20462. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Uniforms 4094. 4094. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Lab Testing Fees 3846. 3846. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Installation Fees 3465. 3465. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09167598
IRS990/TotalAssetsEOYAmt08937304
IRS990/TotalAssetsGrp/BOYAmt09167598
IRS990/TotalAssetsGrp/EOYAmt08937304
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011101
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01136535
IRS990/TotalFunctionalExpensesGrp/TotalAmt01147636
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04845309
IRS990/TotalLiabilitiesEOYAmt04694361
IRS990/TotalLiabilitiesGrp/BOYAmt04845309
IRS990/TotalLiabilitiesGrp/EOYAmt04694361
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04322289
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04242943
IRS990/TotalOtherCompensationAmt02665
IRS990/TotalProgramServiceExpensesAmt01136535
IRS990/TotalProgramServiceRevenueAmt01053327
IRS990/TotalReportableCompFromOrgAmt035570
IRS990/TotalRevenueGrp/ExclusionAmt06796
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01061494
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01068290
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09167598
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08937304
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt01961
IRS990/TravelGrp/TotalAmt01961
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 336
IRS990/USAddress/CityNm0Wayne City
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062895
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Larry Reed
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06188952813
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Wayne Water District
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0371263094
ReturnHeader/Filer/PhoneNum06188952813

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.57$3.80$3.77$1.28$1.37$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.92$4.06$3.86$1.18$1.25$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.22$4.30$3.92$1.06$1.22$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$4.54$4.08$1.06$1.22$0.16
2021Detailed filing. Detailed filing data is available for this year.$8.94$4.69$4.24$1.07$1.15$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.17$4.85$4.32$1.03$1.13$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.41$4.99$4.42$1.07$1.16$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.64$5.13$4.51$1.05$1.15$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.88$5.27$4.61$1.46$1.14$0.33
2016Detailed filing. Detailed filing data is available for this year.$9.68$5.39$4.29$0.92$1.10$0.17
2015Detailed filing. Detailed filing data is available for this year.$9.97$5.51$4.46$0.90$1.10$0.20
2014Detailed filing. Detailed filing data is available for this year.$10.3$5.63$4.66$0.93$1.08$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$5.76$4.81$1.11