Civic Intelligence

Blackman Community Water System Inc

EIN 57-1218370 • 501(c)12 • Baker, FL

Profile

Operating a rural, non-profit,

7626 Hwy 189 NBaker, FL 32531

n/A

Siviq Scores

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

Liabilities / Assets

80th percentile

0.48x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

99th percentile

17.55x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2019

Net Margin

1st percentile

-119%

Higher net margin than 1% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

34th percentile

-1.1%

Faster asset growth than 34% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

6.8%

Faster revenue growth than 53% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$4,546,228

Down $52,831 (-1.1%) from 2018

Liabilities

Up

$2,173,026

Up $94,852 (+4.6%) from 2018

Net Assets

Down

$2,373,202

Down $147,683 (-5.9%) from 2018

Revenue

Up

$123,805

Up $7,900 (+6.8%) from 2018

Expenses

Down

$271,488

Down $27,868 (-9.3%) from 2018

Net Income

Up

-$147,683

Up $35,768 (+19%) from 2018

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,100,408Liabilities 2010: $2,203,918Net Assets 2010: $896,4902010Assets 2011: $5,023,187Liabilities 2011: $1,979,859Net Assets 2011: $3,043,3282011Assets 2012: $5,218,748Liabilities 2012: $1,960,792Net Assets 2012: $3,257,9562012Assets 2013: $5,097,663Liabilities 2013: $1,960,792Net Assets 2013: $3,136,8712013Assets 2014: $5,011,116Liabilities 2014: $1,961,045Net Assets 2014: $3,050,0712014Assets 2015: $4,943,995Liabilities 2015: $2,027,955Net Assets 2015: $2,916,0402015Assets 2016: $4,833,662Liabilities 2016: $2,030,762Net Assets 2016: $2,802,9002016Assets 2017: $4,758,945Liabilities 2017: $2,054,609Net Assets 2017: $2,704,3362017Assets 2018: $4,599,059Liabilities 2018: $2,078,174Net Assets 2018: $2,520,8852018Assets 2019: $4,546,228Liabilities 2019: $2,173,026Net Assets 2019: $2,373,2022019

Highlighted filing

2019

Assets$4,546,228
Liabilities$2,173,026
Net Assets$2,373,202

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $2,3752010Expenses 2011: $85,3942011Revenue 2012: $425,848Expenses 2012: $211,470Net Income 2012: $214,3782012Revenue 2013: $84,929Expenses 2013: $206,014Net Income 2013: -$121,0852013Revenue 2014: $97,256Expenses 2014: $180,796Net Income 2014: -$83,5402014Revenue 2015: $105,681Expenses 2015: $219,322Net Income 2015: -$113,6412015Revenue 2016: $106,337Expenses 2016: $214,391Net Income 2016: -$108,0542016Revenue 2017: $113,375Expenses 2017: $211,939Net Income 2017: -$98,5642017Revenue 2018: $115,905Expenses 2018: $299,356Net Income 2018: -$183,4512018Revenue 2019: $123,805Expenses 2019: $271,488Net Income 2019: -$147,6832019

Highlighted filing

2019

Revenue$123,805
Expenses$271,488
Net Income-$147,683

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 14, 2020
Return Version
2019v5.0
Gross Receipts
$123,805
Mission and Program Overview

Mission

Operating a rural, non-profit,

Operating a rural, non-profit, water system to provide potable water to the Blackman, Florida community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,540,171$4,435,651▼ $104,520
Cash and Non-Interest-Bearing Accounts$28,614$85,490▲ $56,876
Inventories for Sale or Use$22,580$22,580→ $0
Accounts Receivable$7,694$2,507▼ $5,187
Total Assets$4,599,059$4,546,228▼ $52,831
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,960,786$1,960,786→ $0
Other Liabilities$116,076$156,669▲ $40,593
Accounts Payable and Accrued Expenses$1,312$55,571▲ $54,259
Total Liabilities$2,078,174$2,173,026▲ $94,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,520,885$2,373,202▼ $147,683
Total Net Assets Fund Balance$2,520,885$2,373,202▼ $147,683
Total Liabilities and Net Assets / Fund Balance$4,599,059$4,546,228▼ $52,831

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,405,978$820,019$5,225,997
Land$29,673-$29,673
Equipment$0$2,400$2,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Randall WardPresident
Cassie ScofieldBoard Member
Harvey GatewoodBoard Member
Mark CatoBoard Member
Sharon CunninghamBoard Member
Donnie Fugate SrBoard Member/Treasurer
Donnie Fugate JrBoard Member/Vice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$123,650
Investment Income
$8
Other Revenue
$147
Change in Net Assets
$-147,683
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$271,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$104,520$0$0$104,520
All Other Expenses$73,086$0$0$73,086
Interest$44,238$0$0$44,238
Fees for Services Legal$30,204$0$0$30,204
Insurance$7,256$0$0$7,256
Other Expenses$3,622$0$0$3,622
Total Functional Expenses$271,488$0$0$271,488
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unpaid Interest due to USDA$150,964
Meter Deposits$5,705
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Blackman Community Water System Inc
EIN
57-1218370
Phone
8505372527
Address
7626 Hwy 189 N, Baker, FL 32531

Signing Officer

Name
Randall Ward
Title
President
Phone
8505372527
Signed
2020-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall Ward
Formed
2004
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Joseph a Jones CPA
Address
6075 BUD MOULTON RD, CRESTVIEW, FL 32536
Preparer
Joseph a Jones CPA
Phone
8506828950
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Yes, there are over 200 voting members of the water system

Pt VI, Line 7A

Yes, the voting members have elected the 7 board members

Pt VI, Line 11B

The board members review the form 990 before mailing

Pt VI, Line 12C

Yes, the board meets once per month to review policy

Form 990, Part IX, Line 24E

Operating Supplies 4192. 4192.

Form 990, Part IX, Line 24E

Bank Charges 45. 45.

Form 990, Part IX, Line 24E

Maintenance & Repair 3540. 3540.

Form 990, Part IX, Line 24E

Office Supplies 608. 608.

Form 990, Part IX, Line 24E

Taxes 10. 10.

Form 990, Part IX, Line 24E

Business Registration 61. 61.

Form 990, Part IX, Line 24E

Office Rent 3500. 3500.

Form 990, Part IX, Line 24E

Postage 1640. 1640.

Form 990, Part IX, Line 24E

Software 1266. 1266.

Form 990, Part IX, Line 24E

Printing 451. 451.

Form 990, Part IX, Line 24E

Fuel 55. 55.

Form 990, Part IX, Line 24E

Office Contractor 8555. 8555.

Form 990, Part IX, Line 24E

Maintenance Contractor 6643. 6643.

Form 990, Part IX, Line 24E

Water Operator contractor 12500. 12500.

Form 990, Part IX, Line 24E

National Rural Water Expense 28210. 28210.

Form 990, Part IX, Line 24E

Equipment rent 620. 620.

Form 990, Part IX, Line 24E

Permits and Fees 715. 715.

Form 990, Part IX, Line 24E

Miscellaneous 475. 475.

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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/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Yes, there are over 200 voting members of the water system
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Yes, the voting members have elected the 7 board members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board members review the form 990 before mailing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Yes, the board meets once per month to review policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Operating Supplies 4192. 4192.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank Charges 45. 45.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Maintenance & Repair 3540. 3540.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Office Supplies 608. 608.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Taxes 10. 10.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Business Registration 61. 61.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Office Rent 3500. 3500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Postage 1640. 1640.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Software 1266. 1266.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Printing 451. 451.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Fuel 55. 55.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Office Contractor 8555. 8555.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Maintenance Contractor 6643. 6643.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Water Operator contractor 12500. 12500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18National Rural Water Expense 28210. 28210.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Equipment rent 620. 620.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Permits and Fees 715. 715.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Miscellaneous 475. 475.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04599059
IRS990/TotalAssetsEOYAmt04546228
IRS990/TotalAssetsGrp/BOYAmt04599059
IRS990/TotalAssetsGrp/EOYAmt04546228
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0271488
IRS990/TotalFunctionalExpensesGrp/TotalAmt0271488
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02078174
IRS990/TotalLiabilitiesEOYAmt02173026
IRS990/TotalLiabilitiesGrp/BOYAmt02078174
IRS990/TotalLiabilitiesGrp/EOYAmt02173026
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02520885
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02373202
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0123650
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0123805
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0123805
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04599059
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04546228
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08324 Hwy 189 N
IRS990/USAddress/CityNm0Baker
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032531
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Randall Ward
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08505372527
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Blackman Community Water System Inc
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0571218370
ReturnHeader/Filer/PhoneNum08505372527
ReturnHeader/Filer/USAddress/AddressLine1Txt07626 Hwy 189 N
ReturnHeader/Filer/USAddress/CityNm0Baker
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032531
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CBDB049E5CF863D72AC238DF71230F259549D41A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CBDB049E5CF863D72AC238DF71230F259549D41A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.203.175.88
ReturnHeader/FilingSecurityInformation/IPDt02020-02-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm013:07:24
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOSEPH A JONES CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06075 BUD MOULTON RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRESTVIEW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032536
ReturnHeader/PreparerPersonGrp/PhoneNum08506828950
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH A JONES CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-02-21T13:07:29-08:00

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