Civic Intelligence

Berwick Water Association

990 • Fiscal year 2020 • EIN 42-1087383

Jan 01, 2020 to Dec 31, 2020 • Filed on May 15, 2021

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.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

5th percentile

0.00x

Higher debt load relative to revenue than 5% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Net Margin

99th percentile

80%

Higher net margin than 99% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

70th percentile

$1,250

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Asset Growth

72nd percentile

4.3%

Faster asset growth than 72% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

87th percentile

20%

Faster revenue growth than 87% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets4th percentile

Assets

Up

$2,092,867

Up $85,440 (+4.3%) from 2019

Net Assets

Up

$2,092,367

Up $85,440 (+4.3%) from 2019

Liabilities

Flat

$500

Flat from 2019

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin99th percentile

Revenue

Up

$106,588

Up $17,896 (+20%) from 2019

Expenses

Up

$21,148

Up $2,671 (+14%) from 2019

Net Income

Up

$85,440

Up $15,225 (+22%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2020

Assets$2,092,867
Liabilities$500
Net Assets$2,092,367
Open 2020 Filing

Operations Trend

Revenue Growth87th 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

2020

Revenue$106,588
Expenses$21,148
Net Income$85,440
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 15, 2021
Return Version
2020v4.1
Gross Receipts
$106,588
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 association operates a water distribution system which provides water scv to its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,967,781$1,989,805▲ $22,024
Receivables From Officers Etc$32,433$95,492▲ $63,059
Cash and Non-Interest-Bearing Accounts$5,910$6,532▲ $622
Land, Buildings, and Equipment, Net$1,303$1,038▼ $265
Total Assets$2,007,427$2,092,867▲ $85,440
Liabilities
Accounts Payable and Accrued Expenses$500$500→ $0
Total Liabilities$500$500→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,006,927$2,092,367▲ $85,440
Total Liabilities and Net Assets / Fund Balance$2,007,427$2,092,867▲ $85,440

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,038$723,957$724,995
Buildings-$32,732$32,732
Equipment-$7,970$7,970
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleBaseOtherTotal
Ted J GriffieonPresident$1,250-$1,250
Richard MooreTreasurer$1,250-$1,250
Barb HoffmanSecretary-$150$150
Dave HendersonVice President-$50$50
Doug MccarthyDirector-$50$50
Rick EngleDirector-$50$50
Rick LatchDirector-$50$50
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$69,559
Investment Income
$37,029
Other Revenue
$0
Change in Net Assets
$85,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,698
Salaries, Compensation, and Employee Benefits$8,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$5,600-$5,600
Current Officers, Directors, Trustees, and Key Employees-$2,850-$2,850
Insurance-$1,217-$1,217
Information Technology-$1,049-$1,049
Occupancy-$754-$754
Office Expenses-$672-$672
Travel-$637-$637
Fees for Services Accounting-$486-$486
Depreciation Depletion-$264-$264
Other Expenses$15--$15
Total Functional Expenses$7,619$13,529$0$21,148
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$32,433$95,492▲ $63,059
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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 improvemebnts 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 7A

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

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 there of.”

Form 990 Part VI Section B Line 11

“The association makes its form 990 available to all members of the governing body. The for 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
2021-05-15
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
Block Advisors
Address
3442 E 33RD ST, DES MOINES, IA 50317
Preparer
Dean Blum
Phone
5152658127
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

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

Financial Statement Notes

Sch. D, Part X, Line 2

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

Sch. D, Part X, Line 2

“Sch. D, 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”

Sch. D, Part X, Line 2

“Sch. D, part x, line 2: settlement in the finanacial statements. Any tax positions taken of expected to be taken that do not pass the more likely than not test. The asssoc. Establishes reserves offssetting the benenfits”

Sch. D, Part X, Line 2

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

Sch. D, Part X, Line 2

“Sch. D, part x, line 2: liability in the statement of financial position.”

Raw XML Appendix329 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/BOYAmt0500
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0500
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ASSOCIATION OPERATES A WATER DISTRIBUTION SYSTEM WHICH PROVIDES WATER SCV TO ITS MEMBERS
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0TOM ODONNELL
IRS990/BooksInCareOfDetail/PhoneNum05157791930
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 187
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO BOX 187
IRS990/BooksInCareOfDetail/USAddress/CityNm0Berwick
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050032
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt05910
IRS990/CashNonInterestBearingGrp/EOYAmt06532
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02850
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02850
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt037029
IRS990/CYOtherExpensesAmt012698
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt069559
IRS990/CYRevenuesLessExpensesAmt085440
IRS990/CYSalariesCompEmpBnftPaidAmt08450
IRS990/CYTotalExpensesAmt021148
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0106588
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0264
IRS990/DepreciationDepletionGrp/TotalAmt0264
IRS990/Desc0THE ASSOCIATION PROVIDED WATER SERVICES TO APOXIMATELY 220 RESIDENTS DURING THE YEAR
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/ExpenseAmt021148
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0486
IRS990/FeesForServicesAccountingGrp/TotalAmt0486
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
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/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt450
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt550
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt650
IRS990/Form990PartVIISectionAGrp/PersonNm0TED J GRIFFIEON
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVE HENDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm2RICHARD MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm3BARB HOFFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4DOUG MCCARTHY
IRS990/Form990PartVIISectionAGrp/PersonNm5RICK ENGLE
IRS990/Form990PartVIISectionAGrp/PersonNm6RICK LATCH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0106588
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01049
IRS990/InformationTechnologyGrp/TotalAmt01049
IRS990/InsuranceGrp/ManagementAndGeneralAmt01217
IRS990/InsuranceGrp/TotalAmt01217
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt037029
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037029
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0764659
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01303
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01038
IRS990/LandBldgEquipCostOrOtherBssAmt0765697
IRS990/LegalDomicileStateCd0IA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ASSOCIATION OPERATES A WATER DISTRIBUTION SYSTEM WITH THE ASSISTANCE OF THE DES MOINES WATER WORKS WHICH PROVIDES WATER SERVICES TO ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02006927
IRS990/NetAssetsOrFundBalancesEOYAmt02092367
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0754
IRS990/OccupancyGrp/TotalAmt0754
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0672
IRS990/OfficeExpensesGrp/TotalAmt0672
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1WATER PURCHASES
IRS990/OtherExpensesGrp/Desc2LOCK BOX
IRS990/OtherExpensesGrp/ProgramServicesAmt0249
IRS990/OtherExpensesGrp/ProgramServicesAmt17355
IRS990/OtherExpensesGrp/ProgramServicesAmt215
IRS990/OtherExpensesGrp/TotalAmt0249
IRS990/OtherExpensesGrp/TotalAmt17355
IRS990/OtherExpensesGrp/TotalAmt215
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05600
IRS990/OtherSalariesAndWagesGrp/TotalAmt05600
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TED J GRIFFIEON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0WATER FEES
IRS990/ProgramServiceRevenueGrp/Desc1OFFICE BUILDING RENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt063559
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt063559
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt034191
IRS990/PYOtherExpensesAmt010227
IRS990/PYProgramServiceRevenueAmt054501
IRS990/PYRevenuesLessExpensesAmt070215
IRS990/PYSalariesCompEmpBnftPaidAmt08250
IRS990/PYTotalExpensesAmt018477
IRS990/PYTotalRevenueAmt088692
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt032433
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt095492
IRS990/ReconcilationRevenueExpnssAmt085440
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0106588
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01967781
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01989805
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt032732
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt032732
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07970
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07970
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01038
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0723957
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0724995
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCH. D, PART X, LINE 2: THE ASSOCIATION EVALUATES UNCERTAIN TAX BENEFITS ARISING FROM TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BASED UPON THE LIKEIHOOD BEING SUSTAINED UPON EXAMINATION BY APPLICABLE TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SCH. D, 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
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SCH. D, PART X, LINE 2: SETTLEMENT IN THE FINANACIAL STATEMENTS. ANY TAX POSITIONS TAKEN OF EXPECTED TO BE TAKEN THAT DO NOT PASS THE MORE LIKELY THAN NOT TEST. THE ASSSOC. ESTABLISHES RESERVES OFFSSETTING THE BENENFITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SCH. D, PART X, LINE 2: RELATED TO SUCH POSITIONS. INTEREST AND PENALTIES IF ANY, ARE INCLUDED IN THE CURRENT PERIOD PROVISION FOR INCOME TAXES AND THE ASSOCIATIONS STATEMENT OF ACTIVITIES AND ARE INCLUDED AS A CURRENT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4SCH. D, PART X, LINE 2: LIABILITY IN THE STATEMENT OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH. D, PART X, LINE 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCH. D, PART X, LINE 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCH. D, PART X, LINE 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCH. D, PART X, LINE 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4SCH. D, PART X, LINE 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01038
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 IMPROVEMEBNTS 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 SELET 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 THERE OF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION MAKES ITS FORM 990 AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY. THE FOR 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 REWPOSIBILITY 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 PART 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/FormAndLineReferenceDesc5FORM 990 PART XII LINE 2C
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TaxExemptInterestAmt00
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02007427
IRS990/TotalAssetsEOYAmt02092867
IRS990/TotalAssetsGrp/BOYAmt02007427
IRS990/TotalAssetsGrp/EOYAmt02092867
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013529
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07619
IRS990/TotalFunctionalExpensesGrp/TotalAmt021148
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0500
IRS990/TotalLiabilitiesEOYAmt0500
IRS990/TotalLiabilitiesGrp/BOYAmt0500
IRS990/TotalLiabilitiesGrp/EOYAmt0500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02006927
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02092367
IRS990/TotalOtherCompensationAmt0350
IRS990/TotalProgramServiceExpensesAmt021148
IRS990/TotalProgramServiceRevenueAmt069559
IRS990/TotalReportableCompFromOrgAmt02500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0106588
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0106588
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02007427
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02092867
IRS990/TravelGrp/ManagementAndGeneralAmt0637
IRS990/TravelGrp/TotalAmt0637
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 187
IRS990/USAddress/CityNm0Berwick
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050032
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0TED J GRIFFIEON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05157791930
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERWICK WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BERW
ReturnHeader/Filer/EIN0421087383
ReturnHeader/Filer/PhoneNum05157791930
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 187
ReturnHeader/Filer/USAddress/CityNm0BERWICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050032
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431871840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Block Advisors
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03442 E 33RD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050317
ReturnHeader/PreparerPersonGrp/PhoneNum05152658127
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dean Blum
ReturnHeader/ReturnTs02021-05-19T22:37:00Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TED
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GRIFFIEON
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,092,867
Liabilities
$500
Net assets
$2,092,367
Revenue
$106,588
Expenses
$21,148
Net income
$85,440
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
2020Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)12 • $1M-$5M nonprofits