Civic Intelligence

Point Baker Water System Inc

990 • Fiscal year 2023 • EIN 59-1296743

Jul 01, 2022 to Jun 30, 2023 • Filed on May 03, 2024

Organization ProfileN/A
PO Box 808Milton, FL 32570

(850) 623-4545

Siviq Scores

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

Liabilities / Assets

58th percentile

0.33x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

1.16x

Higher debt load relative to revenue than 54% of similar nonprofits.

2023 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2023

Net Margin

53rd percentile

11%

Higher net margin than 53% of similar nonprofits.

2023 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$64,897

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2023 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2023

Asset Growth

47th percentile

2.2%

Faster asset growth than 47% of similar nonprofits.

2023 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

66th percentile

10%

Faster revenue growth than 66% of similar nonprofits.

2023 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$5,135,594

Up $109,400 (+2.2%) from 2022

Net Assets

Up

$3,439,770

Up $179,199 (+5.5%) from 2022

Liabilities

Down

$1,695,824

Down $69,799 (-4.0%) from 2022

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin53rd percentile

Revenue

Up

$1,456,048

Up $136,827 (+10%) from 2022

Expenses

Down

$1,290,356

Down $98,904 (-7.1%) from 2022

Net Income

Up

$165,692

Up $235,731 (+337%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $5,406,122Liabilities 2011: $2,978,341Net Assets 2011: $2,427,7812011Assets 2012: $5,300,995Liabilities 2012: $2,947,672Net Assets 2012: $2,353,3232012Assets 2013: $5,179,544Liabilities 2013: $2,861,040Net Assets 2013: $2,318,5042013Assets 2014: $5,078,704Liabilities 2014: $2,793,975Net Assets 2014: $2,284,7292014Assets 2015: $5,077,515Liabilities 2015: $2,720,783Net Assets 2015: $2,356,7322015Assets 2016: $4,896,231Liabilities 2016: $2,485,590Net Assets 2016: $2,410,6412016Assets 2017: $4,898,437Liabilities 2017: $2,502,275Net Assets 2017: $2,396,1622017Assets 2018: $4,852,858Liabilities 2018: $2,455,585Net Assets 2018: $2,397,2732018Assets 2019: $4,821,826Liabilities 2019: $2,328,688Net Assets 2019: $2,493,1382019Assets 2020: $5,202,307Liabilities 2020: $2,286,112Net Assets 2020: $2,916,1952020Assets 2021: $4,891,482Liabilities 2021: $1,765,190Net Assets 2021: $3,126,2922021Assets 2022: $5,026,194Liabilities 2022: $1,765,623Net Assets 2022: $3,260,5712022Assets 2023: $5,135,594Liabilities 2023: $1,695,824Net Assets 2023: $3,439,7702023Assets 2024: $5,383,752Liabilities 2024: $1,694,148Net Assets 2024: $3,689,6042024

Highlighted filing

2023

Assets$5,135,594
Liabilities$1,695,824
Net Assets$3,439,770
Open 2023 Filing

Operations Trend

Revenue Growth66th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,003,848Expenses 2011: $1,128,977Net Income 2011: -$125,1292011Revenue 2012: $956,760Expenses 2012: $1,056,552Net Income 2012: -$99,7922012Revenue 2013: $956,928Expenses 2013: $1,041,373Net Income 2013: -$84,4452013Revenue 2014: $1,031,948Expenses 2014: $1,104,904Net Income 2014: -$72,9562014Revenue 2015: $1,142,083Expenses 2015: $1,094,396Net Income 2015: $47,6872015Revenue 2016: $1,182,366Expenses 2016: $1,139,884Net Income 2016: $42,4822016Revenue 2017: $1,161,144Expenses 2017: $1,116,912Net Income 2017: $44,2322017Revenue 2018: $1,175,854Expenses 2018: $1,218,461Net Income 2018: -$42,6072018Revenue 2019: $1,265,264Expenses 2019: $1,169,399Net Income 2019: $95,8652019Revenue 2020: $1,539,010Expenses 2020: $1,216,841Net Income 2020: $322,1692020Revenue 2021: $1,569,724Expenses 2021: $1,362,982Net Income 2021: $206,7422021Revenue 2022: $1,319,221Expenses 2022: $1,389,260Net Income 2022: -$70,0392022Revenue 2023: $1,456,048Expenses 2023: $1,290,356Net Income 2023: $165,6922023Revenue 2024: $1,609,457Expenses 2024: $1,475,108Net Income 2024: $134,3492024

Highlighted filing

2023

Revenue$1,456,048
Expenses$1,290,356
Net Income$165,692
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 3, 2024
Return Version
2022v5.0
Gross Receipts
$1,456,048
Mission and Program Overview

Mission

Provide water for rural residents in the area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,973,315$3,740,412▼ $232,903
Rtn Earn Endowment Incm Other Fnds$3,242,215$3,420,564▲ $178,349
Cash and Non-Interest-Bearing Accounts$777,113$802,799▲ $25,686
Savings and Temporary Cash Investments$115,047$115,795▲ $748
Inventories for Sale or Use$71,377$73,700▲ $2,323
Accounts Receivable$54,410$67,097▲ $12,687
Prepaid Expenses and Deferred Charges$29,855$31,643▲ $1,788
Pd in Cap Srpls Land Bldg Eqp Fund$18,356$19,206▲ $850
Total Assets$5,026,194$5,135,594▲ $109,400
Other Assets Total$5,077$304,148▲ $299,071
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,546,683$1,504,743▼ $41,940
Escrow Account Liability$185,737$172,335▼ $13,402
Accounts Payable and Accrued Expenses$33,203$17,388▼ $15,815
Other Liabilities-$1,358-
Total Liabilities$1,765,623$1,695,824▼ $69,799
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,260,571$3,439,770▲ $179,199
Total Liabilities and Net Assets / Fund Balance$5,026,194$5,135,594▲ $109,400

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$7,294,703-$7,294,703
Equipment$643,851-$643,851
Buildings$291,972-$291,972
Land$162,915-$162,915
Other Land Buildings$-4,653,029$4,715,869$62,840
Other Assets Org$5,077--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Anthony MathisManagerFT$64,897$64,897

Board Members and Trustees

NameTitle
Keith RowellPresident
Charles ShermanDirector
Ed SalterDirector
James DennisDirector
James StewartDirector
Robert SmithDirector
William J Murphy JrDirector
Jerry WomackSec/treasure
James RinehartVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,447,689
Investment Income
$8,359
Other Revenue
$0
Change in Net Assets
$165,692

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,456,048
Total Revenue per Audited Statements
$1,456,048
Total Revenue per Form 990
$1,456,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$704,409
Salaries, Compensation, and Employee Benefits$585,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$507,071
Insurance---$192,092
Depreciation Depletion---$130,754
All Other Expenses---$73,279
Interest---$66,528
Current Officers, Directors, Trustees, and Key Employees---$64,897
Office Expenses---$44,563
Fees for Services Other---$27,512
Other Expenses---$23,259
Pension Plan Contributions---$13,979
Advertising---$639
Total Functional Expenses$0$0$0$1,290,356

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,290,356
Total Expenses per Audited Statements$1,290,356
Total Expenses per Form 990$1,290,356
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
Unclaimed Customer Refunds$1,358
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Point Baker Water System Inc
EIN
59-1296743
Address
PO BOX 808, MILTON, FL 32570

Signing Officer

Name
Keith Rowell
Title
President
Phone
8506234545
Signed
2024-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Rowell
Formed
1968
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
12

Preparer

Firm
Durst Jordan CPA Pa
Address
4459-B HIGHWAY 90, MILTON, FL 32571
Preparer
Joshua C Durst
Phone
8509955000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“New membership 185 tap fees 118,491 donated capital 850 amort of contribution in aid of construction -134,538 total -15,012”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The system holds customer deposits in a reserve account. These deposits are considered a liability because the deposit is returned to the customer when they leave the system.”

Raw XML Appendix355 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt033203
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt017388
IRS990/AccountsReceivableGrp/BOYAmt054410
IRS990/AccountsReceivableGrp/EOYAmt067097
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE WATER FOR RURAL RESIDENTS IN THE AREA
IRS990/AdvertisingGrp/TotalAmt0639
IRS990/AllOtherExpensesGrp/TotalAmt073279
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0CHRIS IOAKIM
IRS990/BooksInCareOfDetail/PhoneNum08506234545
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06837 HWY
IRS990/BooksInCareOfDetail/USAddress/CityNm0MILTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032570
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0777113
IRS990/CashNonInterestBearingGrp/EOYAmt0802799
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt064897
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0true
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08359
IRS990/CYOtherExpensesAmt0704409
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01447689
IRS990/CYRevenuesLessExpensesAmt0165692
IRS990/CYSalariesCompEmpBnftPaidAmt0585947
IRS990/CYTotalExpensesAmt01290356
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01456048
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0130754
IRS990/Desc0PROVIDE WATER SERVICE FOR UNINCORPORATED AREA
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt0185737
IRS990/EscrowAccountLiabilityGrp/EOYAmt0172335
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/TotalAmt027512
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0KEITH ROWELL
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES RINEHART
IRS990/Form990PartVIISectionAGrp/PersonNm2JERRY WOMACK
IRS990/Form990PartVIISectionAGrp/PersonNm3ANTHONY MATHIS
IRS990/Form990PartVIISectionAGrp/PersonNm4CHARLES SHERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5ED SALTER
IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES DENNIS
IRS990/Form990PartVIISectionAGrp/PersonNm7WILLIAM J MURPHY JR
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBERT SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm9JAMES STEWART
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt364897
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SEC/TREASURE
IRS990/Form990PartVIISectionAGrp/TitleTxt3MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt02088
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02088
IRS990/GrossReceiptsAmt01456048
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt0192092
IRS990/InterestGrp/TotalAmt066528
IRS990/InventoriesForSaleOrUseGrp/BOYAmt071377
IRS990/InventoriesForSaleOrUseGrp/EOYAmt073700
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt06271
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06271
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04715869
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03973315
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03740412
IRS990/LandBldgEquipCostOrOtherBssAmt08456281
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE WATER FOR RURAL RESIDENTS IN THE AREA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01546683
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01504743
IRS990/NetAssetsOrFundBalancesBOYAmt03260571
IRS990/NetAssetsOrFundBalancesEOYAmt03439770
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02088
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02088
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt044563
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05077
IRS990/OtherAssetsTotalGrp/EOYAmt0304148
IRS990/OtherChangesInNetAssetsAmt0-15012
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1AUTO & TRUCK
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3TREATMENT & TESTING
IRS990/OtherExpensesGrp/TotalAmt090118
IRS990/OtherExpensesGrp/TotalAmt128346
IRS990/OtherExpensesGrp/TotalAmt227319
IRS990/OtherExpensesGrp/TotalAmt323259
IRS990/OtherLiabilitiesGrp/EOYAmt01358
IRS990/OtherSalariesAndWagesGrp/TotalAmt0507071
IRS990/PartialLiquidationInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt018356
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt019206
IRS990/PensionPlanContributionsGrp/TotalAmt013979
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029855
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031643
IRS990/PrincipalOfficerNm0KEITH ROWELL
IRS990/PriorPeriodAdjustmentsAmt028519
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1SERVICE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc3CUSTOMER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01399865
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt138660
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24754
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01399865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24754
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34410
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt03752
IRS990/PYOtherExpensesAmt0809277
IRS990/PYProgramServiceRevenueAmt01315469
IRS990/PYRevenuesLessExpensesAmt0-70039
IRS990/PYSalariesCompEmpBnftPaidAmt0579983
IRS990/PYTotalExpensesAmt01389260
IRS990/PYTotalRevenueAmt01319221
IRS990/ReconcilationRevenueExpnssAmt0165692
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03242215
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03420564
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0115047
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0115795
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0291972
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0291972
IRS990ScheduleD/EquipmentGrp/BookValueAmt0643851
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0643851
IRS990ScheduleD/ExpensesSubtotalAmt01290356
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0162915
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0162915
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07294703
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07294703
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0299071
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15077
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UTILITY DEPOSITS & EASEMENTS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-4653029
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04715869
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt062840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01358
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNCLAIMED CUSTOMER REFUNDS
IRS990ScheduleD/RevenueSubtotalAmt01456048
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SYSTEM HOLDS CUSTOMER DEPOSITS IN A RESERVE ACCOUNT. THESE DEPOSITS ARE CONSIDERED A LIABILITY BECAUSE THE DEPOSIT IS RETURNED TO THE CUSTOMER WHEN THEY LEAVE THE SYSTEM.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03740412
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0304148
IRS990ScheduleD/TotalExpensesPerForm990Amt01290356
IRS990ScheduleD/TotalLiabilityAmt01358
IRS990ScheduleD/TotalRevenuePerForm990Amt01456048
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01456048
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01290356
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEW MEMBERSHIP 185 TAP FEES 118,491 DONATED CAPITAL 850 AMORT OF CONTRIBUTION IN AID OF CONSTRUCTION -134,538 TOTAL -15,012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05026194
IRS990/TotalAssetsEOYAmt05135594
IRS990/TotalAssetsGrp/BOYAmt05026194
IRS990/TotalAssetsGrp/EOYAmt05135594
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01290356
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01765623
IRS990/TotalLiabilitiesEOYAmt01695824
IRS990/TotalLiabilitiesGrp/BOYAmt01765623
IRS990/TotalLiabilitiesGrp/EOYAmt01695824
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03260571
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03439770
IRS990/TotalProgramServiceRevenueAmt01447689
IRS990/TotalReportableCompFromOrgAmt064897
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01456048
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01456048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05026194
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05135594
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH ROWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08506234545
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POINT BAKER WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0POIN
ReturnHeader/Filer/EIN0591296743
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 808
ReturnHeader/Filer/USAddress/CityNm0MILTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032570
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450529207
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DURST JORDAN CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04459-B HIGHWAY 90
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032571
ReturnHeader/PreparerPersonGrp/PhoneNum08509955000
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSHUA C DURST
ReturnHeader/ReturnTs02024-05-08T09:52:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEITH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ROWELL
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,135,594
Liabilities
$1,695,824
Net assets
$3,439,770
Revenue
$1,456,048
Expenses
$1,290,356
Net income
$165,692
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.38$1.69$3.69$1.61$1.48$0.13
2023Detailed filing. Detailed filing data is available for this year.$5.14$1.70$3.44$1.46$1.29$0.17
2022Detailed filing. Detailed filing data is available for this year.$5.03$1.77$3.26$1.32$1.39$0.07
2021Detailed filing. Detailed filing data is available for this year.$4.89$1.77$3.13$1.57$1.36$0.21
2020Detailed filing. Detailed filing data is available for this year.$5.20$2.29$2.92$1.54$1.22$0.32
2019Summary only. Only limited summary data is available for this year.$4.82$2.33$2.49$1.27$1.17$0.10
2018Summary only. Only limited summary data is available for this year.$4.85$2.46$2.40$1.18$1.22$0.04
2017Summary only. Only limited summary data is available for this year.$4.90$2.50$2.40$1.16$1.12$0.04
2016Summary only. Only limited summary data is available for this year.$4.90$2.49$2.41$1.18$1.14$0.04
2015Summary only. Only limited summary data is available for this year.$5.08$2.72$2.36$1.14$1.09$0.05
2014Summary only. Only limited summary data is available for this year.$5.08$2.79$2.28$1.03$1.10$0.07
2013Summary only. Only limited summary data is available for this year.$5.18$2.86$2.32$0.96$1.04$0.08
2012Summary only. Only limited summary data is available for this year.$5.30$2.95$2.35$0.96$1.06$0.10
2011Summary only. Only limited summary data is available for this year.$5.41$2.98$2.43$1.00$1.13$0.13