Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
EIN 57-0485879 • 501(c)12 • Georgetown, SC
Profile
WATER SERVICE
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 5.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Up$7,424,367
Up $323,704 (+4.6%) from 2024
Liabilities
Down$4,903,456
Down $123,235 (-2.5%) from 2024
Net Assets
Up$2,520,911
Up $446,939 (+22%) from 2024
Revenue
Up$1,662,544
Up $156,536 (+10%) from 2024
Expenses
Up$1,215,605
Up $147,157 (+14%) from 2024
Net Income
Up$446,939
Up $9,379 (+2.1%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
WATER SERVICE
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,379,383 | $5,281,545 | ▼ $97,838 |
| Rtn Earn Endowment Incm Other Fnds | $2,073,972 | $2,520,911 | ▲ $446,939 |
| Savings and Temporary Cash Investments | $1,412,548 | $1,846,033 | ▲ $433,485 |
| Accounts Receivable | $86,576 | $76,259 | ▼ $10,317 |
| Inventories for Sale or Use | $25,024 | $31,099 | ▲ $6,075 |
| Prepaid Expenses and Deferred Charges | $17,065 | $22,961 | ▲ $5,896 |
| Intangible Assets | $3,426 | $2,719 | ▼ $707 |
| Total Assets | $7,100,663 | $7,424,367 | ▲ $323,704 |
| Other Assets Total | $176,641 | $163,751 | ▼ $12,890 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $4,273,991 | $4,192,493 | ▼ $81,498 |
| Other Liabilities | $691,821 | $676,088 | ▼ $15,733 |
| Accounts Payable and Accrued Expenses | $60,879 | $34,875 | ▼ $26,004 |
| Total Liabilities | $5,026,691 | $4,903,456 | ▼ $123,235 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,073,972 | $2,520,911 | ▲ $446,939 |
| Total Liabilities and Net Assets / Fund Balance | $7,100,663 | $7,424,367 | ▲ $323,704 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $4,327,975 | $3,235,762 | $7,563,737 |
| Buildings | $603,466 | $250,091 | $853,557 |
| Equipment | $103,286 | $338,095 | $441,381 |
| Land | $246,818 | - | $246,818 |
| Other Assets Org | $0 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Will Cook | Director | FT | $82,590 | $82,590 |
| Charles King | Board Member | - | $575 | $575 |
| Cleveland Holmes | Board Member | - | $575 | $575 |
| Gregory Russell | Board Member | - | $575 | $575 |
| Nelson E Brown | Board Member | - | $575 | $575 |
| Randy Harrelson | Board Member | - | $575 | $575 |
| Line Item | Amount |
|---|---|
| Other Expenses | $743,749 |
| Salaries, Compensation, and Employee Benefits | $471,856 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $0 | $0 | $0 | $241,640 |
| Depreciation Depletion | $0 | $0 | $0 | $204,139 |
| Interest | $0 | $0 | $0 | $116,898 |
| Other Employee Benefits | $0 | $0 | $0 | $93,848 |
| Current Officers, Directors, Trustees, and Key Employees | $0 | $0 | $0 | $82,590 |
| Office Expenses | $0 | $0 | $0 | $60,380 |
| Insurance | $0 | $0 | $0 | $33,051 |
| Pension Plan Contributions | $0 | $0 | $0 | $29,161 |
| Payroll Taxes | $0 | $0 | $0 | $24,617 |
| Other Expenses | $0 | $0 | $0 | $24,238 |
| All Other Expenses | $0 | $0 | $0 | $15,837 |
| Total Functional Expenses | $0 | $0 | $0 | $1,215,605 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,215,605 |
| Total Expenses per Audited Statements | $1,215,605 |
| Total Expenses per Form 990 | $1,215,605 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $519,802 |
| Customer Deposits | $97,229 |
| Deferred Inflows of Resources Related to Pensions | $55,612 |
| Lease Liability | $2,818 |
| Accrued Interest Payable | $627 |
“Water customers are considered members of the organization”
“Pt vi, line 7a - members elect the governing board of the organization”
“Pt vi, line 11b - form 990 is reviewed by the director and board”
“Pt vi, line 15a - the board annually sets compensation of the executive director”
“Pt vi, line 15b - see pt vi, line 15a response”
“Pt vi, line 19 - upon request”
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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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 76259 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 204139 |
| IRS990/Desc | 0 | PROVIDE RURAL AREAS IN GEORGETOWN COUNTY WITH WATER SERVICE |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GREGORY RUSSELL |
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| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 2719 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
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| IRS990/PYTotalRevenueAmt | 0 | 1506008 |
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| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 853557 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 103286 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 338095 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 441381 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 76784 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM BROWNS FERRY WATER COMPANY, INC. |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | ACCRUED INTEREST RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | DUE FROM SC RURAL INFRASTRUCTURE AUTHORITY |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 627 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 97229 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2818 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 519802 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 55612 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED INTEREST PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | LEASE LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1662544 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5281545 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 163751 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1215605 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 676088 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1662544 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1662544 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1215605 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WATER CUSTOMERS ARE CONSIDERED MEMBERS OF THE ORGANIZATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PT VI, LINE 7A - MEMBERS ELECT THE GOVERNING BOARD OF THE ORGANIZATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PT VI, LINE 11B - FORM 990 IS REVIEWED BY THE DIRECTOR AND BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PT VI, LINE 15A - THE BOARD ANNUALLY SETS COMPENSATION OF THE EXECUTIVE DIRECTOR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PT VI, LINE 15B - SEE PT VI, LINE 15A RESPONSE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PT VI, LINE 19 - UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 7100663 |
| IRS990/TotalAssetsEOYAmt | 0 | 7424367 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7100663 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7424367 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 145883 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1215605 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 5026691 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4903456 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 5026691 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4903456 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2073972 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2520911 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1472128 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 85465 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 44533 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1472128 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1662544 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7100663 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7424367 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 4273991 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 4192493 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 692 |
| IRS990/USAddress/CityNm | 0 | GEORGETOWN |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29442 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.RCWDGTOWN.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM J COOK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8435469003 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RURAL COMMUNITY WATER DISTRICT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RURA |
| ReturnHeader/Filer/EIN | 0 | 570485879 |
| ReturnHeader/Filer/PhoneNum | 0 | 8435469003 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | POST OFFICE BOX 692 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GEORGETOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29442 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 570701337 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | POSTON MOREE & MOREE CPAS PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 106 WALL STEET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PAWLEYS ISLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29585 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8432379125 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STACEY C MOREE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-22T14:17:35-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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