Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Keowee Key Utility Systems Inc
EIN 57-0980098 • 501(c)12 • Salem, SC
Profile
KKUS is a privately owned utility that provides dependable, cost effective water distribution, waste collection and treatment services to its members while ensuring the safety of all KKUS Team Members and proactively meeting or exceeding all environmental regulations.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.37x
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$9,253,674
Down $205,091 (-2.2%) from 2023
Liabilities
Down$3,448,701
Down $269,197 (-7.2%) from 2023
Net Assets
Up$5,804,973
Up $64,106 (+1.1%) from 2023
Revenue
Up$2,253,148
Up $33,376 (+1.5%) from 2023
Expenses
Up$2,191,515
Up $146,967 (+7.2%) from 2023
Net Income
Down$61,633
Down $113,591 (-65%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $9,253,674
- Liabilities
- $3,448,701
- Net assets
- $5,804,973
- Revenue
- $2,253,148
- Expenses
- $2,191,515
- Net income
- $61,633
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 14, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $2,253,148
Mission and Program Overview
Mission
Kkus is a privately owned utility that provides dependable, cost effective water distribution, waste collection and treatment services to its members while ensuring the safety of all kkus team members and proactively meeting or exceeding all environmental regulations.
Provide water and sewer service to members
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,420,524 | $6,204,625 | ▼ $215,899 |
| Cash and Non-Interest-Bearing Accounts | $1,570,687 | $1,647,728 | ▲ $77,041 |
| Savings and Temporary Cash Investments | $1,079,206 | $996,761 | ▼ $82,445 |
| Investments Other Securities | $241,926 | $252,761 | ▲ $10,835 |
| Accounts Receivable | $146,422 | $151,799 | ▲ $5,377 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $9,458,765 | $9,253,674 | ▼ $205,091 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,486,765 | $3,262,220 | ▼ $224,545 |
| Accounts Payable and Accrued Expenses | $215,333 | $170,346 | ▼ $44,987 |
| Other Liabilities | $15,800 | $16,135 | ▲ $335 |
| Total Liabilities | $3,717,898 | $3,448,701 | ▼ $269,197 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,740,867 | $5,804,973 | ▲ $64,106 |
| Total Net Assets Fund Balance | $5,740,867 | $5,804,973 | ▲ $64,106 |
| Total Liabilities and Net Assets / Fund Balance | $9,458,765 | $9,253,674 | ▼ $205,091 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,809,558 | $4,368,413 | $8,177,971 |
| Buildings | $2,056,231 | $2,357,876 | $4,414,107 |
| Other Land Buildings | $320,986 | $368,073 | $689,059 |
| Land | $17,850 | - | $17,850 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Tony Gody | President |
| Richard Johnson | Secretary/treasurer |
| Barry Cole | VP |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,092,960
- Investment Income
- $160,188
- Other Revenue
- $0
- Change in Net Assets
- $61,633
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,253,148
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $-245,855
- Other Revenue Adjustments
- $0
- Total Revenue per Audited Statements
- $2,007,293
- Total Revenue per Form 990
- $2,253,148
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,734,947 |
| Salaries, Compensation, and Employee Benefits | $456,568 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $496,212 |
| Other Salaries and Wages | - | - | - | $423,752 |
| All Other Expenses | - | - | - | $197,193 |
| Interest | - | - | - | $194,741 |
| Insurance | - | - | - | $90,255 |
| Fees for Services Management | - | - | - | $69,072 |
| Other Expenses | - | - | - | $66,291 |
| Payroll Taxes | - | - | - | $30,742 |
| Office Expenses | - | - | - | $16,945 |
| Fees for Services Accounting | - | - | - | $14,340 |
| Travel | - | - | - | $3,177 |
| Pension Plan Contributions | - | - | - | $2,074 |
| Total Functional Expenses | $0 | $0 | $0 | $2,191,515 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,191,515 |
| Expenses per Audited Statements | $1,943,187 |
| Total Expenses per Audited Statements | $1,943,187 |
| Expenses Not Reported on Financial Statements | $248,328 |
| Other Expense Adjustments | $248,328 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Federal Income Taxes | $16,135 |
| Deposits | - |
| prepaid property insurance | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Line 3 Delegation of management duties
“Keowee key utility system paid keowee key property owners association a management fee of $69,072 to perform the management functions of keowee key utility system.”
Form 990, Part VI, Line 6 Classes of members or stockholders
“Any individual who owns property in keowee key is considered a member of keowee key utility system, inc.”
Form 990, Part VI, Line 7A Members or stockholders electing members of governing body
“Each year, members receive a listing of persons nominated for the board of directors. The members then cast their vote and return their ballots to elect members to the board of directors.”
Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders
“Each year members receive a copy of the proposed budget. They are then required to approve the budget, or address any issues with the board of directors.”
Form 990, Part VI, Line 11B Review of form 990 by governing body
“The board of directors will normally be given a copy of the form 990 for review prior to the next scheduled board meeting. Time will be set aside for discussion of the 990 at the board meeting, and the return will be approved by all board members and signed by the board president prior to its filing. If the return must be approved prior to the next board meeting, an electronic copy of the form 990 will be emailed to board members as soon as it is made available by our tax preparers. The 990 will be reviewed by board members and the board members will convey their votes electronically, after which the board president will sign the return. The tax return approval will be incorporated into the minutes of the next board meeting.”
Form 990, Part VI, Line 12C Conflict of interest policy
“The kkus board of directors, community general manager and controller are aware of, and in agreement with, the conflict of interest policy, which includes the duty to disclose any possible conflict of interest. Any breach or suspected breach of this policy would be addressed in the next available monthly board meeting, and the proceedings and findings would be recorded in the board minutes.”
Form 990, Part VI, Line 15A Process to establish compensation of top management official
“The KKPOA general manager in conjunction with the KKUS board of directors periodically utilizes compensation surveys to compare the annual compensation of the KKUS Director with utility directors within the same region to ensure the compensation is reasonable.”
Form 990, Part VI, Line 19 Required documents available to the public
“Keowee key utility systems' bylaws are available to members at the keowee key property owners' association website. Its annual audited financials are mailed to members each april as part of keowee key's annual report. Monthly financials and bylaws are available to members at keowee key property owners association's administrative offices at 1392 stamp creek road, salem sc 29676.”
Filing and Contact Details
Filer
- Filer Name
- Keowee Key Utility Systems Inc
- EIN
- 57-0980098
- Phone
- 8649440598
- Address
- 1392 STAMP CREEK ROAD, SALEM, SC 29676
Signing Officer
- Name
- Tony Gody
- Title
- President
- Phone
- 8649440598
- Signed
- 2025-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1993
- Legal Domicile
- Sc
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 13
- Volunteers
- 0
Preparer
- Firm
- Forvis Mazars LLP
- Address
- 500 Ridgefield Court, Asheville, NC 28806
- Preparer
- Amy Bibby
- Phone
- 8282542254
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C Change of oversight process or selection process
“The process has not changed from the prior year.”
Financial Statement Notes
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
“Income Taxes: KKUS is exempt from federal income taxes Section 501(c)(12) of the Internal Revenue Code. Accordingly, the accompanying financial statements do not reflect a provision or liability for federal and state income taxes.”
Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990
“Water COGS - -248328”
Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements
“Water COGS - 248328”
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| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 402546 |
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| IRS990/PYTotalRevenueAmt | 0 | 2219772 |
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| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 61633 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
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| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2357876 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4414107 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4368413 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 8177971 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal Income Taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | prepaid property insurance |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Income Taxes: KKUS is exempt from federal income taxes Section 501(c)(12) of the Internal Revenue Code. Accordingly, the accompanying financial statements do not reflect a provision or liability for federal and state income taxes. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Water COGS - -248328 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Water COGS - 248328 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KEOWEE KEY UTILITY SYSTEM PAID KEOWEE KEY PROPERTY OWNERS ASSOCIATION A MANAGEMENT FEE OF $69,072 TO PERFORM THE MANAGEMENT FUNCTIONS OF KEOWEE KEY UTILITY SYSTEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANY INDIVIDUAL WHO OWNS PROPERTY IN KEOWEE KEY IS CONSIDERED A MEMBER OF KEOWEE KEY UTILITY SYSTEM, INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH YEAR, MEMBERS RECEIVE A LISTING OF PERSONS NOMINATED FOR THE BOARD OF DIRECTORS. THE MEMBERS THEN CAST THEIR VOTE AND RETURN THEIR BALLOTS TO ELECT MEMBERS TO THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH YEAR MEMBERS RECEIVE A COPY OF THE PROPOSED BUDGET. THEY ARE THEN REQUIRED TO APPROVE THE BUDGET, OR ADDRESS ANY ISSUES WITH THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS WILL NORMALLY BE GIVEN A COPY OF THE FORM 990 FOR REVIEW PRIOR TO THE NEXT SCHEDULED BOARD MEETING. TIME WILL BE SET ASIDE FOR DISCUSSION OF THE 990 AT THE BOARD MEETING, AND THE RETURN WILL BE APPROVED BY ALL BOARD MEMBERS AND SIGNED BY THE BOARD PRESIDENT PRIOR TO ITS FILING. IF THE RETURN MUST BE APPROVED PRIOR TO THE NEXT BOARD MEETING, AN ELECTRONIC COPY OF THE FORM 990 WILL BE EMAILED TO BOARD MEMBERS AS SOON AS IT IS MADE AVAILABLE BY OUR TAX PREPARERS. THE 990 WILL BE REVIEWED BY BOARD MEMBERS AND THE BOARD MEMBERS WILL CONVEY THEIR VOTES ELECTRONICALLY, AFTER WHICH THE BOARD PRESIDENT WILL SIGN THE RETURN. THE TAX RETURN APPROVAL WILL BE INCORPORATED INTO THE MINUTES OF THE NEXT BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE KKUS BOARD OF DIRECTORS, COMMUNITY GENERAL MANAGER AND CONTROLLER ARE AWARE OF, AND IN AGREEMENT WITH, THE CONFLICT OF INTEREST POLICY, WHICH INCLUDES THE DUTY TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST. ANY BREACH OR SUSPECTED BREACH OF THIS POLICY WOULD BE ADDRESSED IN THE NEXT AVAILABLE MONTHLY BOARD MEETING, AND THE PROCEEDINGS AND FINDINGS WOULD BE RECORDED IN THE BOARD MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The KKPOA general manager in conjunction with the KKUS board of directors periodically utilizes compensation surveys to compare the annual compensation of the KKUS Director with utility directors within the same region to ensure the compensation is reasonable. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | KEOWEE KEY UTILITY SYSTEMS' BYLAWS ARE AVAILABLE TO MEMBERS AT THE KEOWEE KEY PROPERTY OWNERS' ASSOCIATION WEBSITE. ITS ANNUAL AUDITED FINANCIALS ARE MAILED TO MEMBERS EACH APRIL AS PART OF KEOWEE KEY'S ANNUAL REPORT. MONTHLY FINANCIALS AND BYLAWS ARE AVAILABLE TO MEMBERS AT KEOWEE KEY PROPERTY OWNERS ASSOCIATION'S ADMINISTRATIVE OFFICES AT 1392 STAMP CREEK ROAD, SALEM SC 29676. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The process has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 3 Delegation of management duties |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 6 Classes of members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 7a Members or stockholders electing members of governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 12c Conflict of interest policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 15a Process to establish compensation of top management official |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XII, Line 2c Change of oversight process or selection process |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | SALEM |
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| IRS990/USAddress/ZIPCd | 0 | 29676 |
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| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Tony Gody |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8649440598 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Keowee Key Utility Systems Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KEOW |
| ReturnHeader/Filer/EIN | 0 | 570980098 |
| ReturnHeader/Filer/PhoneNum | 0 | 8649440598 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1392 STAMP CREEK ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SALEM |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29676 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 440160260 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Forvis Mazars LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 500 Ridgefield Court |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Asheville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28806 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8282542254 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Amy Bibby |
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