Civic Intelligence

Berwick Water Association

990 • Fiscal year 2018 • EIN 42-1087383

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

Organization ProfileN/A
PO Box 187Berwick, IA 50032

(515) 779-1930

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

Higher debt load relative to assets than 4% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

7th percentile

0.01x

Higher debt load relative to revenue than 7% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

67th percentile

$1,300

Higher top officer pay than 67% of similar nonprofits.

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

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Asset Growth

38th percentile

-0.8%

Faster asset growth than 38% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-96%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets4th percentile

Assets

Down

$1,937,211

Down $15,827 (-0.8%) from 2017

Net Assets

Down

$1,936,711

Down $15,827 (-0.8%) from 2017

Liabilities

Flat

$500

Flat from 2017

Revenue And Expenses
Liabilities / Revenue7th percentileNet Margin76th percentile

Revenue

Down

$39,151

Down $899,085 (-96%) from 2017

Expenses

Down

$31,743

Down $16,415 (-34%) from 2017

Net Income

Down

$7,408

Down $882,670 (-99%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,235,264Liabilities 2011: $121,835Net Assets 2011: $1,113,4292011Assets 2012: $1,244,759Liabilities 2012: $101,674Net Assets 2012: $1,143,0852012Assets 2013: $1,216,225Liabilities 2013: $80,553Net Assets 2013: $1,135,6722013Assets 2017: $1,953,038Liabilities 2017: $500Net Assets 2017: $1,952,5382017Assets 2018: $1,937,211Liabilities 2018: $500Net Assets 2018: $1,936,7112018Assets 2019: $2,007,427Liabilities 2019: $500Net Assets 2019: $2,006,9272019Assets 2020: $2,092,867Liabilities 2020: $500Net Assets 2020: $2,092,3672020Assets 2021: $2,183,644Liabilities 2021: $500Net Assets 2021: $2,183,1442021Assets 2022: $2,053,057Liabilities 2022: $500Net Assets 2022: $2,052,5572022Assets 2023: $2,294,005Liabilities 2023: $500Net Assets 2023: $2,293,5052023Assets 2024: $2,416,402Liabilities 2024: $500Net Assets 2024: $2,415,9022024

Highlighted filing

2018

Assets$1,937,211
Liabilities$500
Net Assets$1,936,711
Open 2018 Filing

Operations Trend

Revenue Growth1st percentile

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

$1.0M$500K$0-$500KRevenue 2011: $161,274Expenses 2011: $130,769Net Income 2011: $30,5052011Revenue 2012: $170,565Expenses 2012: $140,909Net Income 2012: $29,6562012Revenue 2013: $133,437Expenses 2013: $140,851Net Income 2013: -$7,4142013Revenue 2017: $938,236Expenses 2017: $48,158Net Income 2017: $890,0782017Revenue 2018: $39,151Expenses 2018: $31,743Net Income 2018: $7,4082018Revenue 2019: $88,692Expenses 2019: $18,477Net Income 2019: $70,2152019Revenue 2020: $106,588Expenses 2020: $21,148Net Income 2020: $85,4402020Revenue 2021: $104,367Expenses 2021: $13,590Net Income 2021: $90,7772021Revenue 2022: $177,511Expenses 2022: $308,098Net Income 2022: -$130,5872022Revenue 2023: $119,767Expenses 2023: $40,051Net Income 2023: $79,7162023Revenue 2024: $137,642Expenses 2024: $15,245Net Income 2024: $122,3972024

Highlighted filing

2018

Revenue$39,151
Expenses$31,743
Net Income$7,408
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$39,151
Mission and Program Overview

Mission

The association operates a water distribution system with the assistance of the des moines water works whic provides water services to its members.

The associaiton operates a water distribution system which provides water services to its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,879,731$1,898,175▲ $18,444
Prepaid Expenses and Deferred Charges$32,433$32,433→ $0
Cash and Non-Interest-Bearing Accounts$6,902$5,037▼ $1,865
Land, Buildings, and Equipment, Net$33,972$1,566▼ $32,406
Total Assets$1,953,038$1,937,211▼ $15,827
Liabilities
Accounts Payable and Accrued Expenses$500$500→ $0
Total Liabilities$500$500→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,952,538$1,936,711▼ $15,827
Total Net Assets Fund Balance$1,952,538$1,936,711▼ $15,827
Total Liabilities and Net Assets / Fund Balance$1,953,038$1,937,211▼ $15,827

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,566$723,429$724,995
Other Land Buildings-$41,418$41,418
Buildings-$32,732$32,732
Equipment-$7,970$7,970
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleBaseOtherTotal
Ted J GriffieonPresident$1,300-$1,300
Richard MooreTreasurer$1,300-$1,300
Barb HoffmanSecretary-$300$300
Dave HendersonVice President-$100$100
Doug MccarthyDirector-$100$100
Rick EngleDirector-$100$100
Rick LatchDirector-$100$100
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,000
Investment Income
$32,151
Other Revenue
$0
Change in Net Assets
$7,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,393
Salaries, Compensation, and Employee Benefits$7,350
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$9,172-$9,172
Other Salaries and Wages-$4,050-$4,050
Current Officers, Directors, Trustees, and Key Employees-$3,300-$3,300
Insurance-$1,270-$1,270
Occupancy-$681-$681
Office Expenses-$630-$630
Fees for Services Accounting-$450-$450
Travel-$408-$408
Other Expenses$10,000$220-$220
Information Technology-$47-$47
Total Functional Expenses$11,500$20,243$0$31,743
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
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 6 -

“Membership in the association is limited to those who possess property served by the water system. One membership may be held with respect to the property at one time. Each member is provided one vote at all annual and special meetings held. By-laws state that the purpose of any suplus funds is for the on going repairs and improvements to the 40 year old water system. At the time of dissolution of the organization. And after paying all debts and obligations, all current members will be entitled to receive their equitable share of any remaining proceeds.”

Form 990 Part VI Section A Line 7B -

“Members have the right to petition for special meetings to be held. The purpose of such meetings will be stated in the petition and the notice thereof.”

Form 990 Part VI Section B Line 11 -

“The association makes its form 990 available to all members of the governing body. The form 990 is reviewed by management and at least one officer prior to its filing.”

Form 990 Part VI Section C Line 19 -

“The asssociation makes its governing documents, policies, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Berwick Water Association
EIN
42-1087383
Phone
5157791930
Address
PO BOX 187, BERWICK, IA 50032

Signing Officer

Name
Ted J Griffieon
Title
President
Phone
5157791930
Signed
2019-05-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Ted J Griffieon
Formed
1977
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Hrb Tax Group Inc
Address
3442 E 33RD ST, DES MOINES, IA 50317
Preparer
Dean Blum
Phone
5152658127
Supplemental Narrative

Additional Explanations

Form 990 Par VI Section A Line 7A -

“Members of the organization elect the directors at the annual meeting.”

For 990 Part XII Line 2C -

“The elected board of directors have the resposibility of requesting a review and audit of the financial statements of the organization.”

Financial Statement Notes

Part X, Line 2

“Part x, line 2: the association evaluates uncertain tax benefits arising from tax positions taken or expected to be taken based upon the likeihood of being sustained upon examination by applicable tax authorities.”

Part X, Line 2

“Part x, line 2: if the assoc determines that a tax position is more likely than not of being sustained. It recognizes the largest amount of the rising benefit that is greater than 50% likely of being realized upon”

Part X, Line 2

“Part x, line 2: settlement in the financial statements. Any tax positions taken or expected to be taken that do not pass the more likely than not test. The assoc. Establishes reserves offsetting the benenfits”

Part X, Line 2

“Part x, line 2: related to such positions. Interest and penalties, if any, are included in the current period provision for income taxs in the associations statement of activities and are included as a current”

Part X, Line 2

“Part x, line 2: liability in the statement of financial position.”

Raw XML Appendix347 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X, LINE 2: THE ASSOCIATION EVALUATES UNCERTAIN TAX BENEFITS ARISING FROM TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BASED UPON THE LIKEIHOOD OF BEING SUSTAINED UPON EXAMINATION BY APPLICABLE TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART X, LINE 2: IF THE ASSOC DETERMINES THAT A TAX POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED. IT RECOGNIZES THE LARGEST AMOUNT OF THE RISING BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PART X, LINE 2: SETTLEMENT IN THE FINANCIAL STATEMENTS. ANY TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT DO NOT PASS THE MORE LIKELY THAN NOT TEST. THE ASSOC. ESTABLISHES RESERVES OFFSETTING THE BENENFITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3PART X, LINE 2: RELATED TO SUCH POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN THE CURRENT PERIOD PROVISION FOR INCOME TAXS IN THE ASSOCIATIONS STATEMENT OF ACTIVITIES AND ARE INCLUDED AS A CURRENT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4PART X, LINE 2: LIABILITY IN THE STATEMENT OF FINANCIAL POSITION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THE ASSOCIATION IS LIMITED TO THOSE WHO POSSESS PROPERTY SERVED BY THE WATER SYSTEM. ONE MEMBERSHIP MAY BE HELD WITH RESPECT TO THE PROPERTY AT ONE TIME. EACH MEMBER IS PROVIDED ONE VOTE AT ALL ANNUAL AND SPECIAL MEETINGS HELD. BY-LAWS STATE THAT THE PURPOSE OF ANY SUPLUS FUNDS IS FOR THE ON GOING REPAIRS AND IMPROVEMENTS TO THE 40 YEAR OLD WATER SYSTEM. AT THE TIME OF DISSOLUTION OF THE ORGANIZATION. AND AFTER PAYING ALL DEBTS AND OBLIGATIONS, ALL CURRENT MEMBERS WILL BE ENTITLED TO RECEIVE THEIR EQUITABLE SHARE OF ANY REMAINING PROCEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZATION ELECT THE DIRECTORS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE RIGHT TO PETITION FOR SPECIAL MEETINGS TO BE HELD. THE PURPOSE OF SUCH MEETINGS WILL BE STATED IN THE PETITION AND THE NOTICE THEREOF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION MAKES ITS FORM 990 AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY. THE FORM 990 IS REVIEWED BY MANAGEMENT AND AT LEAST ONE OFFICER PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSSOCIATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ELECTED BOARD OF DIRECTORS HAVE THE RESPOSIBILITY OF REQUESTING A REVIEW AND AUDIT OF THE FINANCIAL STATEMENTS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART VI SECTION A LINE 6 -
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PAR VI SECTION A LINE 7A -
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PART VI SECTION A LINE 7B -
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART VI SECTION B LINE 11 -
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART VI SECTION C LINE 19 -
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FOR 990 PART XII LINE 2C -
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.230.55.162
ReturnHeader/FilingSecurityInformation/IPDt02019-05-21
ReturnHeader/FilingSecurityInformation/IPTm015:30:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431871840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HRB TAX GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03442 E 33RD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DES MOINES
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dean Blum
ReturnHeader/ReturnTs02019-05-21T01:23:39Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,937,211
Liabilities
$500
Net assets
$1,936,711
Revenue
$39,151
Expenses
$31,743
Net income
$7,408
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.00$2.42$0.14$0.02$0.12
2023Summary only. Only limited summary data is available for this year.$2.29$0.00$2.29$0.12$0.04$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.05$0.00$2.05$0.18$0.31$0.13
2021Summary only. Only limited summary data is available for this year.$2.18$0.00$2.18$0.10$0.01$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.00$2.09$0.11$0.02$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.00$2.01$0.09$0.02$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.04$0.03$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.00$1.95$0.94$0.05$0.89
2013Summary only. Only limited summary data is available for this year.$1.22$0.08$1.14$0.13$0.14$0.01
2012Summary only. Only limited summary data is available for this year.$1.24$0.10$1.14$0.17$0.14$0.03
2011Summary only. Only limited summary data is available for this year.$1.24$0.12$1.11$0.16$0.13$0.03