Civic Intelligence

Baker Water System Inc

990 • Fiscal year 2019 • EIN 59-1264410

Oct 01, 2018 to Sep 30, 2019 • Filed on Dec 29, 2019

5783 Monroe St PO Box 98Baker, FL 32531

(850) 537-5121

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.15x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

40th percentile

0.60x

Higher debt load relative to revenue than 40% of similar nonprofits.

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

Net Margin

41st percentile

1.0%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

89th percentile

$45,738

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

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

Asset Growth

39th percentile

-0.9%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

79th percentile

9.1%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Down

$1,670,973

Down $15,193 (-0.9%) from 2018

Net Assets

Up

$1,414,308

Up $4,415 (+0.3%) from 2018

Liabilities

Down

$256,665

Down $19,608 (-7.1%) from 2018

Revenue

Up

$428,654

Up $35,889 (+9.1%) from 2018

Expenses

Up

$424,239

Up $46,865 (+12%) from 2018

Net Income

Down

$4,415

Down $10,976 (-71%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,598,144Liabilities 2011: $332,121Net Assets 2011: $1,266,0232011Assets 2012: $1,644,286Liabilities 2012: $333,608Net Assets 2012: $1,310,6782012Assets 2013: $1,624,096Liabilities 2013: $321,333Net Assets 2013: $1,302,7632013Assets 2014: $1,644,802Liabilities 2014: $317,265Net Assets 2014: $1,327,5372014Assets 2015: $1,659,444Liabilities 2015: $311,513Net Assets 2015: $1,347,9312015Assets 2016: $1,685,014Liabilities 2016: $306,790Net Assets 2016: $1,378,2242016Assets 2017: $1,702,611Liabilities 2017: $308,109Net Assets 2017: $1,394,5022017Assets 2018: $1,686,166Liabilities 2018: $276,273Net Assets 2018: $1,409,8932018Assets 2019: $1,670,973Liabilities 2019: $256,665Net Assets 2019: $1,414,3082019Assets 2020: $1,695,962Liabilities 2020: $250,434Net Assets 2020: $1,445,5282020Assets 2021: $1,795,504Liabilities 2021: $233,683Net Assets 2021: $1,561,8212021Assets 2022: $1,751,985Liabilities 2022: $230,953Net Assets 2022: $1,521,0322022Assets 2023: $1,850,266Liabilities 2023: $313,306Net Assets 2023: $1,536,9602023Assets 2024: $2,078,261Liabilities 2024: $277,736Net Assets 2024: $1,800,5252024Assets 2025: $2,290,366Liabilities 2025: $232,276Net Assets 2025: $2,058,0902025

Highlighted filing

2019

Assets$1,670,973
Liabilities$256,665
Net Assets$1,414,308

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $326,395Expenses 2011: $244,862Net Income 2011: $81,5332011Expenses 2012: $265,0382012Revenue 2013: $315,048Expenses 2013: $285,905Net Income 2013: $29,1432013Revenue 2014: $316,056Expenses 2014: $291,282Net Income 2014: $24,7742014Revenue 2015: $349,573Expenses 2015: $329,179Net Income 2015: $20,3942015Revenue 2016: $367,879Expenses 2016: $337,586Net Income 2016: $30,2932016Revenue 2017: $348,329Expenses 2017: $332,051Net Income 2017: $16,2782017Revenue 2018: $392,765Expenses 2018: $377,374Net Income 2018: $15,3912018Revenue 2019: $428,654Expenses 2019: $424,239Net Income 2019: $4,4152019Revenue 2020: $450,007Expenses 2020: $403,972Net Income 2020: $46,0352020Revenue 2021: $529,799Expenses 2021: $413,506Net Income 2021: $116,2932021Revenue 2022: $580,377Expenses 2022: $621,166Net Income 2022: -$40,7892022Revenue 2023: $554,714Expenses 2023: $538,786Net Income 2023: $15,9282023Revenue 2024: $706,761Expenses 2024: $443,196Net Income 2024: $263,5652024Revenue 2025: $754,678Expenses 2025: $497,113Net Income 2025: $257,5652025

Highlighted filing

2019

Revenue$428,654
Expenses$424,239
Net Income$4,415
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Dec 29, 2019
Return Version
2018v3.1
Gross Receipts
$429,104
Mission and Program Overview

Mission

To provide potable water to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,165,272$1,097,046▼ $68,226
Savings and Temporary Cash Investments$189,522$451,649▲ $262,127
Cash and Non-Interest-Bearing Accounts$301,291$90,514▼ $210,777
Accounts Receivable$26,148$27,831▲ $1,683
Prepaid Expenses and Deferred Charges$3,673$3,673→ $0
Total Assets$1,686,166$1,670,973▼ $15,193
Other Assets Total$260$260→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$220,676$207,057▼ $13,619
Other Liabilities$36,725$38,938▲ $2,213
Deferred Revenue$13,017$0▼ $13,017
Accounts Payable and Accrued Expenses$5,855$10,670▲ $4,815
Total Liabilities$276,273$256,665▼ $19,608
Net Assets / Fund Balance
Unrestricted Net Assets$1,361,168$1,363,370▲ $2,202
Temporarily Rstr Net Assets$48,725$50,938▲ $2,213
Total Net Assets Fund Balance$1,409,893$1,414,308▲ $4,415
Total Liabilities and Net Assets / Fund Balance$1,686,166$1,670,973▼ $15,193

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$991,978$1,302,238$2,294,216
Equipment$31,310$82,777$114,087
Land$56,765-$56,765
Buildings$16,993$23,102$40,095
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wanda PattersonSecretary-TreasurerFT$45,738$45,738

Board Members and Trustees

NameTitle
Feagin HayslipChairman
Donald GriffinVice Chairman
Chad WilkinsonDirector
Dale WalkerDirector
Dan WalkerDirector
Jim VailDirector
Mark HowzeDirector
Mike PaulDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$390,210
Investment Income
$22,472
Other Revenue
$15,972
Change in Net Assets
$4,415

Audited Revenue Reconciliation

Revenue per Audited Statements
$428,654
Total Revenue per Audited Statements
$428,654
Total Revenue per Form 990
$428,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$272,311
Salaries, Compensation, and Employee Benefits$151,928
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,144$0$0$90,144
Depreciation Depletion$67,776$0$0$67,776
Current Officers, Directors, Trustees, and Key Employees$45,738$0$0$45,738
Other Expenses$0$20,551$0$20,551
All Other Expenses$12,275$3,241$0$15,516
Payroll Taxes$12,020$0$0$12,020
Interest$8,512$0$0$8,512
Fees for Services Accounting$7,200$0$0$7,200
Pension Plan Contributions$4,026$0$0$4,026
Insurance$0$2,326$0$2,326
Office Expenses$1,021$0$0$1,021
Total Functional Expenses$398,121$26,118$0$424,239

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$424,239
Total Expenses per Audited Statements$424,239
Total Expenses per Form 990$424,239
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
Customer Deposits$38,938
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Baker Water System
EIN
59-1264410
Phone
8505375121
Address
5783 Monroe St PO Box 98, Baker, FL 32531

Signing Officer

Name
Deborah L McLendon
Title
Office manager
Phone
8505375121
Signed
2019-12-29

Organization Details

Principal Officer
Wanda Patterson
Formed
1960
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
0

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

Members are customers of the water system

Pt VI, Line 11B

The form 990 is reviewed by the signing officer.

Pt VI, Line 19

No documents are available to the public

Pt VIII

Sold land for $16,881, which had a historical cost of $450

Form 990, Part IX, Line 24E

Fuel 4802. 4802. 0. 0.

Form 990, Part IX, Line 24E

Licenses, Permits, Fees 6080. 6080. 0. 0.

Form 990, Part IX, Line 24E

Water Analysis 1393. 1393. 0. 0.

Form 990, Part IX, Line 24E

Training 1374. 0. 1374. 0.

Form 990, Part IX, Line 24E

Public relations 530. 0. 530. 0.

Form 990, Part IX, Line 24E

Miscellaneous 1337. 0. 1337. 0.

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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/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/Desc0Water Sales
IRS990/ProgramServiceRevenueGrp/Desc1Tap and Reinstallation
IRS990/ProgramServiceRevenueGrp/Desc2Membership Fees
IRS990/ProgramServiceRevenueGrp/Desc3Misc Income
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0346917
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2462
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31582
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt03958
IRS990/PYOtherExpensesAmt0236117
IRS990/PYOtherRevenueAmt015942
IRS990/PYProgramServiceRevenueAmt0372865
IRS990/PYRevenuesLessExpensesAmt015391
IRS990/PYSalariesCompEmpBnftPaidAmt0141257
IRS990/PYTotalExpensesAmt0377374
IRS990/PYTotalRevenueAmt0392765
IRS990/QuidProQuoContributionsInd0false
IRS990/ReconcilationRevenueExpnssAmt04415
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt015972
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0189522
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0451649
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt016993
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023102
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt040095
IRS990ScheduleD/EquipmentGrp/BookValueAmt031310
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082777
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114087
IRS990ScheduleD/ExpensesSubtotalAmt0424239
IRS990ScheduleD/LandGrp/BookValueAmt056765
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt056765
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0991978
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01302238
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02294216
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038938
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Customer Deposits
IRS990ScheduleD/RevenueSubtotalAmt0428654
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01097046
IRS990ScheduleD/TotalExpensesPerForm990Amt0424239
IRS990ScheduleD/TotalLiabilityAmt038938
IRS990ScheduleD/TotalRevenuePerForm990Amt0428654
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0428654
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0424239
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members are customers of the water system
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The form 990 is reviewed by the signing officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents are available to the public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Sold land for $16,881, which had a historical cost of $450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Fuel 4802. 4802. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Licenses, Permits, Fees 6080. 6080. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Water Analysis 1393. 1393. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Training 1374. 0. 1374. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Public relations 530. 0. 530. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Miscellaneous 1337. 0. 1337. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VIII
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt048725
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt050938
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01686166
IRS990/TotalAssetsEOYAmt01670973
IRS990/TotalAssetsGrp/BOYAmt01686166
IRS990/TotalAssetsGrp/EOYAmt01670973
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026118
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0398121
IRS990/TotalFunctionalExpensesGrp/TotalAmt0424239
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0276273
IRS990/TotalLiabilitiesEOYAmt0256665
IRS990/TotalLiabilitiesGrp/BOYAmt0276273
IRS990/TotalLiabilitiesGrp/EOYAmt0256665
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01409893
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01414308
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0390210
IRS990/TotalReportableCompFromOrgAmt045738
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0428654
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0428654
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01686166
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01670973
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01361168
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01363370
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 98
IRS990/USAddress/CityNm0Baker
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032531
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Deborah L McLendon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Office manager
ReturnHeader/BusinessOfficerGrp/PhoneNum08505375121
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Baker Water System
ReturnHeader/Filer/BusinessNameControlTxt0BAKE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.29$0.23$2.06$0.75$0.50$0.26
2024Detailed filing. Detailed filing data is available for this year.$2.08$0.28$1.80$0.71$0.44$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.85$0.31$1.54$0.55$0.54$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.75$0.23$1.52$0.58$0.62$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.80$0.23$1.56$0.53$0.41$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.70$0.25$1.45$0.45$0.40$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.67$0.26$1.41$0.43$0.42$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.69$0.28$1.41$0.39$0.38$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.70$0.31$1.39$0.35$0.33$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.69$0.31$1.38$0.37$0.34$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.66$0.31$1.35$0.35$0.33$0.02
2014Summary only. Only limited summary data is available for this year.$1.64$0.32$1.33$0.32$0.29$0.02
2013Summary only. Only limited summary data is available for this year.$1.62$0.32$1.30$0.32$0.29$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.33$1.31$0.27
2011Summary only. Only limited summary data is available for this year.$1.60$0.33$1.27$0.33$0.24$0.08