Civic Intelligence

Holmes Creek Sewer Company LLC

EIN 43-1828502 • 501(c)12 • Kearney, MO

Profile

SEWER COMPANY

PO Box 1273Kearney, MO 64060

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.06x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.07x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

58th percentile

9.2%

Higher net margin than 58% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

84th percentile

17%

Faster asset growth than 84% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

5.7%

Faster revenue growth than 60% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$195,595

Up $28,439 (+17%) from 2024

Liabilities

Up

$12,177

Up $12,177 from 2024

Net Assets

Up

$183,418

Up $16,262 (+9.7%) from 2024

Operations
Liabilities / Revenue63rd percentileNet Margin58th percentile

Revenue

Up

$174,387

Up $9,383 (+5.7%) from 2024

Expenses

Up

$158,425

Up $1,750 (+1.1%) from 2024

Net Income

Up

$15,962

Up $7,633 (+92%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $104,329Liabilities 2010: $1,964Net Assets 2010: $102,3652010Assets 2011: $136,790Liabilities 2011: $1,842Net Assets 2011: $134,9482011Assets 2012: $166,043Liabilities 2012: $591Net Assets 2012: $165,4522012Assets 2013: $193,745Liabilities 2013: $656Net Assets 2013: $193,0892013Assets 2014: $223,882Liabilities 2014: $124Net Assets 2014: $223,7582014Assets 2015: $255,415Liabilities 2015: $299Net Assets 2015: $255,1162015Assets 2016: $131,802Liabilities 2016: $105Net Assets 2016: $131,6972016Assets 2017: $81,318Liabilities 2017: $10,657Net Assets 2017: $70,6612017Assets 2018: $90,804Liabilities 2018: $1,0922018Assets 2019: $106,716Liabilities 2019: $12,0002019Assets 2020: $118,434Liabilities 2020: $12,300Net Assets 2020: $106,1342020Assets 2021: $133,008Liabilities 2021: $11,925Net Assets 2021: $121,0832021Assets 2022: $147,663Liabilities 2022: $12,150Net Assets 2022: $135,5132022Assets 2023: $158,827Liabilities 2023: $0Net Assets 2023: $158,8272023Assets 2024: $167,156Liabilities 2024: $0Net Assets 2024: $167,1562024Assets 2025: $195,595Liabilities 2025: $12,177Net Assets 2025: $183,4182025

Highlighted filing

2025

Assets$195,595
Liabilities$12,177
Net Assets$183,418
Open 2025 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2010: $66,662Expenses 2010: $48,408Net Income 2010: $18,2542010Revenue 2011: $74,613Expenses 2011: $42,030Net Income 2011: $32,5832011Revenue 2012: $72,354Expenses 2012: $41,850Net Income 2012: $30,5042012Revenue 2013: $74,432Expenses 2013: $46,795Net Income 2013: $27,6372013Revenue 2014: $72,272Expenses 2014: $41,603Net Income 2014: $30,6692014Revenue 2015: $80,357Expenses 2015: $48,999Net Income 2015: $31,3582015Revenue 2016: $122,797Expenses 2016: $246,216Net Income 2016: -$123,4192016Revenue 2017: $85,206Expenses 2017: $146,242Net Income 2017: -$61,0362017Revenue 2018: $148,967Expenses 2018: $140,554Net Income 2018: $8,4132018Revenue 2019: $157,694Expenses 2019: $152,490Net Income 2019: $5,2042019Revenue 2020: $164,721Expenses 2020: $153,303Net Income 2020: $11,4182020Revenue 2021: $170,185Expenses 2021: $155,236Net Income 2021: $14,9492021Revenue 2022: $168,708Expenses 2022: $155,218Net Income 2022: $13,4902022Revenue 2023: $168,105Expenses 2023: $156,137Net Income 2023: $11,9682023Revenue 2024: $165,004Expenses 2024: $156,675Net Income 2024: $8,3292024Revenue 2025: $174,387Expenses 2025: $158,425Net Income 2025: $15,9622025

Highlighted filing

2025

Revenue$174,387
Expenses$158,425
Net Income$15,962
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$195,595
Liabilities
$12,177
Net assets
$183,418
Revenue
$174,387
Expenses
$158,425
Net income
$15,962
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.96$0.12$1.83$1.74$1.58$0.16
2024Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$1.65$1.57$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$1.68$1.56$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.12$1.36$1.69$1.55$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.33$0.12$1.21$1.70$1.55$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.12$1.06$1.65$1.53$0.11
2019Summary only. Only limited summary data is available for this year.$1.07$0.12$1.58$1.52$0.05
2018Summary only. Only limited summary data is available for this year.$0.91$0.01$1.49$1.41$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.11$0.71$0.85$1.46$0.61
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$1.23$2.46$1.23
2015Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$0.80$0.49$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.72$0.42$0.31
2013Detailed filing. Detailed filing data is available for this year.$1.94$0.01$1.93$0.74$0.47$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.01$1.65$0.72$0.42$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.02$1.35$0.75$0.42$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.02$1.02$0.67$0.48$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 4, 2026
Return Version
2025v4.0
Gross Receipts
$174,387
Mission and Program Overview

Mission

SEWER COMPANY

Program Services

DescriptionGrantsExpenses
SEWER COMPANY-$0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RON TOPPINGPresident-$0--
JOHN BOSKEYVice President-$0--
CAROL DAVISTreasurer-$0--
MICHELLE REEDSecretary-$0--
LAURA DEFARKASDirector-$0--
GREG MELTONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Holmes Creek Sewer Company LLC
EIN
43-1828502
In Care Of
% RON TOPPING
Phone
2147703208
Address
PO BOX 1273, KEARNEY, MO 64060

Signing Officer

Name
Ron Topping
Title
President
Phone
8169854785
Signed
2026-02-04
Discuss with paid preparer
Yes

Preparer

Firm
Scott Accounting and Tax LLC
Address
407 N PENNSYLANIA, Lawson, MO 64062
Preparer
Brian Scott Ea
Phone
8165804092
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountOFFICE EXPENSE 1,010INSURANCE 3,196PROPERTY TAXES 65PAYMENT PROCESS FEES 2,142PROFESSIONAL FEES 360UTILITIES 146,118SOFTWARE SUBSCRIPTION 2,092WEB-DOMAIN-EMAIL EXPENSES 15”

Description of other assets Part II line 24

“Category Beginning of Year End of YearPCEC CAPITAL CREDITS 4,874 4,661”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCOUNTS PAYABLE 0 12,177”

Raw XML Appendix151 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CAR0L DAVIS
IRS990EZ/BooksInCareOfDetail/PhoneNum02147703208
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1273
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KEARNEY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd064060
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0160082
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0188434
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0174387
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt015962
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02100
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0167456
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0195595
IRS990EZ/GrossReceiptsAmt0174387
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt02500
IRS990EZ/LandAndBuildingsGrp/EOYAmt02500
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0167456
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0183418
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0167456
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0183418
IRS990EZ/OccupancyRentUtltsAndMaintAmt01000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RON TOPPING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN BOSKEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CAROL DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHELLE REED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LAURA DEFARKAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5GREG MELTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04874
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04661
IRS990EZ/OtherExpensesTotalAmt0154998
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEWER COMPANY
IRS990EZ/PrintingPublicationsPostageAmt0327
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEWER COMPANY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012177
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0158425
IRS990EZ/TotalRevenueAmt0174387
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0174387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0165004
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0168105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0168256
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0169445
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0845197
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0845197
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0174387
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0165004
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0168105
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0168256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0169445
IRS990ScheduleA/Total509Grp/TotalAmt0845197
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0174387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0165004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0168105
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0168256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0169445
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0845197
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountOFFICE EXPENSE 1,010INSURANCE 3,196PROPERTY TAXES 65PAYMENT PROCESS FEES 2,142PROFESSIONAL FEES 360UTILITIES 146,118SOFTWARE SUBSCRIPTION 2,092WEB-DOMAIN-EMAIL EXPENSES 15
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearPCEC CAPITAL CREDITS 4,874 4,661
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearACCOUNTS PAYABLE 0 12,177
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RON TOPPING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08169854785
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOLMES CREEK SEWER COMPANY LLC
ReturnHeader/Filer/BusinessNameControlTxt0HOLM
ReturnHeader/Filer/EIN0431828502
ReturnHeader/Filer/InCareOfNm0% RON TOPPING
ReturnHeader/Filer/PhoneNum02147703208
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1273
ReturnHeader/Filer/USAddress/CityNm0KEARNEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064060
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472011136
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCOTT ACCOUNTING AND TAX LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0407 N PENNSYLANIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lawson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064062
ReturnHeader/PreparerPersonGrp/PhoneNum08165804092
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN SCOTT EA
ReturnHeader/ReturnTs02026-02-05T08:49:24-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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