Civic Intelligence

Montmorenci- Couchton Water & Sewer

EIN 57-0646698 • 501(c)12 • Aiken, SC

Profile

Operation and maintenance of a water distribution system.

PO Box 2069Aiken, SC 29802
Siviq Scores

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

Liabilities / Assets

67th percentile

0.38x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

1.70x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Net Margin

22nd percentile

-1.1%

Higher net margin than 22% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$99,437

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Asset Growth

49th percentile

2.5%

Faster asset growth than 49% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

0.2%

Faster revenue growth than 28% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$5,130,277

Up $125,316 (+2.5%) from 2023

Liabilities

Up

$1,966,191

Up $138,069 (+7.6%) from 2023

Net Assets

Down

$3,164,086

Down $12,753 (-0.4%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin22nd percentile

Revenue

Up

$1,159,015

Up $2,102 (+0.2%) from 2023

Expenses

Up

$1,171,768

Up $58,065 (+5.2%) from 2023

Net Income

Down

-$12,753

Down $55,963 (-130%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,901,662Liabilities 2011: $425,439Net Assets 2011: $1,476,2232011Assets 2012: $4,839,327Liabilities 2012: $2,378,392Net Assets 2012: $2,460,9352012Assets 2013: $4,967,333Liabilities 2013: $2,267,667Net Assets 2013: $2,699,6662013Assets 2014: $5,015,577Liabilities 2014: $2,230,465Net Assets 2014: $2,785,1122014Assets 2015: $5,490,107Liabilities 2015: $2,205,815Net Assets 2015: $3,284,2922015Assets 2016: $5,458,219Liabilities 2016: $2,165,670Net Assets 2016: $3,292,5492016Assets 2017: $5,274,398Liabilities 2017: $2,106,910Net Assets 2017: $3,167,4882017Assets 2018: $5,225,713Liabilities 2018: $2,046,516Net Assets 2018: $3,179,1972018Assets 2019: $5,296,746Liabilities 2019: $2,149,503Net Assets 2019: $3,147,2432019Assets 2020: $5,209,603Liabilities 2020: $2,065,616Net Assets 2020: $3,143,9872020Assets 2021: $5,105,489Liabilities 2021: $1,996,575Net Assets 2021: $3,108,9142021Assets 2022: $5,038,652Liabilities 2022: $1,905,023Net Assets 2022: $3,133,6292022Assets 2023: $5,004,961Liabilities 2023: $1,828,122Net Assets 2023: $3,176,8392023Assets 2024: $5,130,277Liabilities 2024: $1,966,191Net Assets 2024: $3,164,0862024

Highlighted filing

2024

Assets$5,130,277
Liabilities$1,966,191
Net Assets$3,164,086
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $769,335Expenses 2011: $635,383Net Income 2011: $133,9522011Revenue 2012: $1,677,188Expenses 2012: $692,476Net Income 2012: $984,7122012Revenue 2013: $965,621Expenses 2013: $726,889Net Income 2013: $238,7322013Revenue 2014: $810,475Expenses 2014: $725,029Net Income 2014: $85,4462014Revenue 2015: $1,285,530Expenses 2015: $786,350Net Income 2015: $499,1802015Revenue 2016: $905,045Expenses 2016: $896,788Net Income 2016: $8,2572016Revenue 2017: $869,214Expenses 2017: $994,275Net Income 2017: -$125,0612017Revenue 2018: $891,049Expenses 2018: $879,342Net Income 2018: $11,7072018Revenue 2019: $927,827Expenses 2019: $959,781Net Income 2019: -$31,9542019Revenue 2020: $924,815Expenses 2020: $928,071Net Income 2020: -$3,2562020Revenue 2021: $963,281Expenses 2021: $998,354Net Income 2021: -$35,0732021Revenue 2022: $1,044,671Expenses 2022: $1,019,956Net Income 2022: $24,7152022Revenue 2023: $1,156,913Expenses 2023: $1,113,703Net Income 2023: $43,2102023Revenue 2024: $1,159,015Expenses 2024: $1,171,768Net Income 2024: -$12,7532024

Highlighted filing

2024

Revenue$1,159,015
Expenses$1,171,768
Net Income-$12,753
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,130,277
Liabilities
$1,966,191
Net assets
$3,164,086
Revenue
$1,159,015
Expenses
$1,171,768
Net income
-$12,753
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.13$1.97$3.16$1.16$1.17$0.01
2023Detailed filing. Detailed filing data is available for this year.$5.00$1.83$3.18$1.16$1.11$0.04
2022Detailed filing. Detailed filing data is available for this year.$5.04$1.91$3.13$1.04$1.02$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.11$2.00$3.11$0.96$1.00$0.04
2020Detailed filing. Detailed filing data is available for this year.$5.21$2.07$3.14$0.92$0.93$0.00
2019Summary only. Only limited summary data is available for this year.$5.30$2.15$3.15$0.93$0.96$0.03
2018Summary only. Only limited summary data is available for this year.$5.23$2.05$3.18$0.89$0.88$0.01
2017Summary only. Only limited summary data is available for this year.$5.27$2.11$3.17$0.87$0.99$0.13
2016Summary only. Only limited summary data is available for this year.$5.46$2.17$3.29$0.91$0.90$0.01
2015Summary only. Only limited summary data is available for this year.$5.49$2.21$3.28$1.29$0.79$0.50
2014Summary only. Only limited summary data is available for this year.$5.02$2.23$2.79$0.81$0.73$0.09
2013Summary only. Only limited summary data is available for this year.$4.97$2.27$2.70$0.97$0.73$0.24
2012Summary only. Only limited summary data is available for this year.$4.84$2.38$2.46$1.68$0.69$0.98
2011Summary only. Only limited summary data is available for this year.$1.90$0.43$1.48$0.77$0.64$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.0
Gross Receipts
$1,178,314
Mission and Program Overview

Mission

Operation and maintenance of a water distribution system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,076,646$4,243,738▲ $167,092
Cash and Non-Interest-Bearing Accounts$575,258$539,016▼ $36,242
Accounts Receivable$117,084$108,724▼ $8,360
Inventories for Sale or Use$29,675$28,002▼ $1,673
Prepaid Expenses and Deferred Charges$3,738$3,983▲ $245
Total Assets$5,004,961$5,130,277▲ $125,316
Other Assets Total$202,560$206,814▲ $4,254
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,810,348$1,948,045▲ $137,697
Accounts Payable and Accrued Expenses$17,774$18,146▲ $372
Total Liabilities$1,828,122$1,966,191▲ $138,069
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,176,839$3,164,086▼ $12,753
Total Net Assets Fund Balance$3,176,839$3,164,086▼ $12,753
Total Liabilities and Net Assets / Fund Balance$5,004,961$5,130,277▲ $125,316

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,942,804$3,222,649$7,165,453
Buildings$254,295$221,133$475,428
Land$46,639-$46,639
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeremy RandallGeneral ManaFT$99,437$99,437

Board Members and Trustees

NameTitle
Michael GoodwinPresident
Chris CadyDirector
Dawn CampbellDirector
Donna Caprell-kraftDirector
Stephen HouseholderDirector
Stetson AlleySecretary/tr
Donnie CookVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,066,831
Investment Income
$11,503
Other Revenue
$80,681
Change in Net Assets
$-12,753

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,159,015
Total Revenue per Audited Statements
$1,159,015
Total Revenue per Form 990
$1,159,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$767,953
Salaries, Compensation, and Employee Benefits$403,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$192,860$66,062-$258,922
Depreciation Depletion$185,903--$185,903
Insurance$159,672--$159,672
Current Officers, Directors, Trustees, and Key Employees$74,061$25,376-$99,437
All Other Expenses$98,336$140-$98,476
Interest$51,839--$51,839
Payroll Taxes$34,092$11,364-$45,456
Other Expenses$40,366--$40,366
Office Expenses$27,125--$27,125
Conferences and Meetings$13,162--$13,162
Fees for Services Accounting$6,300--$6,300
Total Functional Expenses$1,068,826$102,942$0$1,171,768

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,171,768
Total Expenses per Audited Statements$1,171,768
Total Expenses per Form 990$1,171,768
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
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The board approves the 990 before it is filed.”

Form 990, Page 6, Part VI, Line 15A

“The board approves the compensation of the executive director.”

Form 990, Page 6, Part VI, Line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Montmorenci- Couchton Water & Sewer
EIN
57-0646698
Phone
8036489920
Address
PO BOX 2069, AIKEN, SC 29802

Signing Officer

Name
Jeremy Randall
Title
General Manager
Phone
8036489920
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Randall
Formed
1968
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
6

Preparer

Firm
Phillips Cpas & Advisors
Address
201 LAVINIA AVE, GREENVILLE, SC 29601
Preparer
Matthew V Phillips
Phone
8642361380
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Operation of a water distribution system.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoption of asc 740-10 resulted in no significant impact to the organization's financial statements.”

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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/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011364
IRS990/PayrollTaxesGrp/ProgramServicesAmt034092
IRS990/PayrollTaxesGrp/TotalAmt045456
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03738
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03983
IRS990/PrincipalOfficerNm0JEREMY RANDALL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1TAP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01045481
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01045481
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121350
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OPERATION OF A WATER DISTRIBUTION SYSTEM.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07375
IRS990/PYInvestmentIncomeAmt08021
IRS990/PYOtherExpensesAmt0729604
IRS990/PYOtherRevenueAmt085119
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IRS990/PYRevenuesLessExpensesAmt043210
IRS990/PYSalariesCompEmpBnftPaidAmt0384099
IRS990/PYTotalExpensesAmt01113703
IRS990/PYTotalRevenueAmt01156913
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0221133
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IRS990ScheduleD/EquipmentGrp/BookValueAmt03942804
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03222649
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07165453
IRS990ScheduleD/ExpensesSubtotalAmt01171768
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt046639
IRS990ScheduleD/RevenueSubtotalAmt01159015
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04243738
IRS990ScheduleD/TotalExpensesPerForm990Amt01171768
IRS990ScheduleD/TotalRevenuePerForm990Amt01159015
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01159015
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01171768
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATION OF A WATER DISTRIBUTION SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD APPROVES THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05004961
IRS990/TotalAssetsEOYAmt05130277
IRS990/TotalAssetsGrp/BOYAmt05004961
IRS990/TotalAssetsGrp/EOYAmt05130277
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102942
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01068826
IRS990/TotalFunctionalExpensesGrp/TotalAmt01171768
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01828122
IRS990/TotalLiabilitiesEOYAmt01966191
IRS990/TotalLiabilitiesGrp/BOYAmt01828122
IRS990/TotalLiabilitiesGrp/EOYAmt01966191
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03176839
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03164086
IRS990/TotalProgramServiceExpensesAmt01068826
IRS990/TotalProgramServiceRevenueAmt01066831
IRS990/TotalReportableCompFromOrgAmt099437
IRS990/TotalRevenueGrp/ExclusionAmt08801
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01150214
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01159015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05004961
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05130277
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2069
IRS990/USAddress/CityNm0AIKEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029802
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMY RANDALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08036489920
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTMORENCI- COUCHTON WATER & SEWER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT INC
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0570646698
ReturnHeader/Filer/PhoneNum08036489920
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2069
ReturnHeader/Filer/USAddress/CityNm0AIKEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029802
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0883651234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHILLIPS CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 LAVINIA AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029601
ReturnHeader/PreparerPersonGrp/PhoneNum08642361380
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW V PHILLIPS
ReturnHeader/ReturnTs02025-06-27T13:40:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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