Civic Intelligence

Jefferson Communities Water System Inc

990 • Fiscal year 2014 • EIN 59-3547867

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 11, 2015

Organization ProfileWWW.JEFFERSONWATER.COM
Post Office Box 82Lloyd, FL 32337

(850) 977-0314

Siviq Scores

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

Liabilities / Assets

81st percentile

0.58x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

94th percentile

8.82x

Higher debt load relative to revenue than 94% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Net Margin

6th percentile

-39%

Higher net margin than 6% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Asset Growth

19th percentile

-3.4%

Faster asset growth than 19% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

8th percentile

-29%

Faster revenue growth than 8% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$8,965,467

Down $319,239 (-3.4%) from 2013

Net Assets

Down

$3,738,914

Down $230,616 (-5.8%) from 2013

Liabilities

Down

$5,226,553

Down $88,623 (-1.7%) from 2013

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin6th percentile

Revenue

Down

$592,348

Down $240,140 (-29%) from 2013

Expenses

Up

$822,964

Up $127,206 (+18%) from 2013

Net Income

Down

-$230,616

Down $367,346 (-269%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

$10M$5.0M$0Assets 2010: $9,334,481Liabilities 2010: $5,294,170Net Assets 2010: $4,040,3112010Assets 2011: $9,176,843Liabilities 2011: $5,292,526Net Assets 2011: $3,884,3172011Assets 2012: $9,225,639Liabilities 2012: $5,392,839Net Assets 2012: $3,832,8002012Assets 2013: $9,284,706Liabilities 2013: $5,315,176Net Assets 2013: $3,969,5302013Assets 2014: $8,965,467Liabilities 2014: $5,226,553Net Assets 2014: $3,738,9142014Assets 2015: $8,675,329Liabilities 2015: $5,138,606Net Assets 2015: $3,536,7232015Assets 2016: $8,498,289Liabilities 2016: $5,048,078Net Assets 2016: $3,450,2112016Assets 2017: $8,578,457Liabilities 2017: $4,950,574Net Assets 2017: $3,627,8832017Assets 2018: $8,413,703Liabilities 2018: $4,850,565Net Assets 2018: $3,563,1382018Assets 2019: $8,330,643Liabilities 2019: $4,752,174Net Assets 2019: $3,578,4692019Assets 2020: $8,235,950Liabilities 2020: $4,650,435Net Assets 2020: $3,585,5152020Assets 2021: $8,124,594Liabilities 2021: $4,545,306Net Assets 2021: $3,579,2882021Assets 2022: $7,977,186Liabilities 2022: $4,443,466Net Assets 2022: $3,533,7202022Assets 2023: $7,893,827Liabilities 2023: $4,395,656Net Assets 2023: $3,498,1712023Assets 2024: $7,873,159Liabilities 2024: $4,314,814Net Assets 2024: $3,558,3452024

Highlighted filing

2014

Assets$8,965,467
Liabilities$5,226,553
Net Assets$3,738,914
Open 2014 Filing

Operations Trend

Revenue Growth8th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $503,623Expenses 2010: $705,924Net Income 2010: -$202,3012010Revenue 2011: $588,392Expenses 2011: $734,480Net Income 2011: -$146,0882011Expenses 2012: $714,6682012Revenue 2013: $832,488Expenses 2013: $695,758Net Income 2013: $136,7302013Revenue 2014: $592,348Expenses 2014: $822,964Net Income 2014: -$230,6162014Revenue 2015: $557,869Expenses 2015: $760,060Net Income 2015: -$202,1912015Revenue 2016: $603,763Expenses 2016: $690,275Net Income 2016: -$86,5122016Revenue 2017: $887,782Expenses 2017: $710,110Net Income 2017: $177,6722017Revenue 2018: $714,622Expenses 2018: $779,367Net Income 2018: -$64,7452018Revenue 2019: $753,350Expenses 2019: $738,019Net Income 2019: $15,3312019Revenue 2020: $777,626Expenses 2020: $770,580Net Income 2020: $7,0462020Revenue 2021: $788,522Expenses 2021: $794,749Net Income 2021: -$6,2272021Revenue 2022: $791,486Expenses 2022: $837,054Net Income 2022: -$45,5682022Revenue 2023: $849,148Expenses 2023: $884,697Net Income 2023: -$35,5492023Revenue 2024: $993,902Expenses 2024: $933,728Net Income 2024: $60,1742024

Highlighted filing

2014

Revenue$592,348
Expenses$822,964
Net Income-$230,616
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 11, 2015
Return Version
2014v5.0
Gross Receipts
$592,348
Mission and Program Overview

Mission

The jefferson communities water system maintains and operates a water distribution system in jefferson county, florida.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,610,513$8,352,464▼ $258,049
Cash and Non-Interest-Bearing Accounts$512,834$509,154▼ $3,680
Inventories for Sale or Use$84,657$33,885▼ $50,772
Accounts Receivable$33,969$23,438▼ $10,531
Prepaid Expenses and Deferred Charges$1,186$2,358▲ $1,172
Total Assets$9,284,706$8,965,467▼ $319,239
Other Assets Total$41,547$44,168▲ $2,621
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,294,031$5,200,636▼ $93,395
Other Liabilities$16,074$18,454▲ $2,380
Accounts Payable and Accrued Expenses$5,071$7,463▲ $2,392
Total Liabilities$5,315,176$5,226,553▼ $88,623
Net Assets / Fund Balance
Unrestricted Net Assets$3,969,530$3,738,914▼ $230,616
Total Net Assets Fund Balance$3,969,530$3,738,914▼ $230,616
Total Liabilities and Net Assets / Fund Balance$9,284,706$8,965,467▼ $319,239

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,093,984$2,077,503$10,171,487
Equipment$101,673$75,416$177,089
Buildings$85,900$75,078$160,978
Land$70,907-$70,907
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Walter Edwards JrPresident
Charles McclellanDirector
Doris ScottDirector
Frank LeveretteDirector
Ike LewisDirector
Jeffery GrangerDirector
Rhonda PetersDirector
Jesse HughesSecretary-tr
Clifford PlummerVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$591,342
Investment Income
$200
Other Revenue
$806
Change in Net Assets
$-230,616

Audited Revenue Reconciliation

Revenue per Audited Statements
$592,348
Total Revenue per Audited Statements
$592,348
Total Revenue per Form 990
$592,348
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$758,203
Salaries, Compensation, and Employee Benefits$64,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$277,278--$277,278
Interest$140,519--$140,519
Other Salaries and Wages$60,237--$60,237
All Other Expenses$28,380--$28,380
Other Expenses$19,367--$19,367
Fees for Services Accounting$18,850--$18,850
Office Expenses$14,667--$14,667
Fees for Services Other$13,433--$13,433
Insurance$13,069--$13,069
Information Technology$4,684--$4,684
Payroll Taxes$4,524--$4,524
Occupancy$1,850--$1,850
Advertising$746--$746
Fees for Services Legal$630--$630
Conferences and Meetings$125--$125
Total Functional Expenses$822,964$0$0$822,964

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$822,964
Total Expenses per Audited Statements$822,964
Total Expenses per Form 990$822,964
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$11,737
Accrued Interest$6,717
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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

Governance Explanations

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

“The organization's treasurer reviews the form 990 before it is filed.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Jefferson Communities Water
EIN
59-3547867
Phone
8509770314
Address
POST OFFICE BOX 82, LLOYD, FL 32337

Signing Officer

Name
Walter B Edwards
Title
President
Phone
8509770314
Signed
2015-06-11

Organization Details

Principal Officer
Walter B Edwards Jr
Formed
1998
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
9

Preparer

Firm
Law Redd Crona & Munroe Pa
Address
2075 CENTRE POINTE BLVD SUITE 200, TALLAHASSEE, FL 32308-4893
Preparer
Richard P Lamb CPA
Phone
8508786189
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“An entity must recognize the impact of uncertain tax positions in the financial statements if it is more likely than not that a tax position taken for tax return purposes will not be sustained upon examination by taxing authorities. The corporation has concluded that it has no material uncertain tax positions and, accordingly, it has not recognized any liability for unrecognized tax benefits. The corporation has filed all required tax returns in all jurisdictions in which it operates. Tax years after 2010 remain subject to examination by the applicable taxing authorities.”

Raw XML Appendix362 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.

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IRS990/ReconcilationRevenueExpnssAmt0-230616
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt085900
IRS990ScheduleD/BuildingsGrp/DepreciationAmt075078
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0160978
IRS990ScheduleD/EquipmentGrp/BookValueAmt0101673
IRS990ScheduleD/EquipmentGrp/DepreciationAmt075416
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177089
IRS990ScheduleD/ExpensesSubtotalAmt0822964
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt070907
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070907
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08093984
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02077503
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010171487
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011737
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16717
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/RevenueSubtotalAmt0592348
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AN ENTITY MUST RECOGNIZE THE IMPACT OF UNCERTAIN TAX POSITIONS IN THE FINANCIAL STATEMENTS IF IT IS MORE LIKELY THAN NOT THAT A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WILL NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CORPORATION HAS CONCLUDED THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE CORPORATION HAS FILED ALL REQUIRED TAX RETURNS IN ALL JURISDICTIONS IN WHICH IT OPERATES. TAX YEARS AFTER 2010 REMAIN SUBJECT TO EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08352464
IRS990ScheduleD/TotalExpensesPerForm990Amt0822964
IRS990ScheduleD/TotalLiabilityAmt018454
IRS990ScheduleD/TotalRevenuePerForm990Amt0592348
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0592348
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0822964
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S TREASURER REVIEWS THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09284706
IRS990/TotalAssetsEOYAmt08965467
IRS990/TotalAssetsGrp/BOYAmt09284706
IRS990/TotalAssetsGrp/EOYAmt08965467
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0822964
IRS990/TotalFunctionalExpensesGrp/TotalAmt0822964
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05315176
IRS990/TotalLiabilitiesEOYAmt05226553
IRS990/TotalLiabilitiesGrp/BOYAmt05315176
IRS990/TotalLiabilitiesGrp/EOYAmt05226553
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03969530
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03738914
IRS990/TotalProgramServiceExpensesAmt0822964
IRS990/TotalProgramServiceRevenueAmt0591342
IRS990/TotalRevenueGrp/ExclusionAmt0200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0592148
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0592348
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09284706
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08965467
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03969530
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03738914
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0POST OFFICE BOX 82
IRS990/USAddress/CityNm0LLOYD
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032337
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WALTER B EDWARDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08509770314
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEFFERSON COMMUNITIES WATER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0JEFF
ReturnHeader/Filer/EIN0593547867
ReturnHeader/Filer/PhoneNum08509770314
ReturnHeader/Filer/USAddress/AddressLine1Txt0POST OFFICE BOX 82
ReturnHeader/Filer/USAddress/CityNm0LLOYD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032337
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592221664
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAW REDD CRONA & MUNROE PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02075 CENTRE POINTE BLVD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TALLAHASSEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0323084893
ReturnHeader/PreparerPersonGrp/PhoneNum08508786189
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD P LAMB CPA
ReturnHeader/ReturnTs02015-06-17T10:53:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,965,467
Liabilities
$5,226,553
Net assets
$3,738,914
Revenue
$592,348
Expenses
$822,964
Net income
-$230,616
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.87$4.31$3.56$0.99$0.93$0.06
2023Detailed filing. Detailed filing data is available for this year.$7.89$4.40$3.50$0.85$0.88$0.04
2022Detailed filing. Detailed filing data is available for this year.$7.98$4.44$3.53$0.79$0.84$0.05
2021Detailed filing. Detailed filing data is available for this year.$8.12$4.55$3.58$0.79$0.79$0.01
2020Detailed filing. Detailed filing data is available for this year.$8.24$4.65$3.59$0.78$0.77$0.01
2019Detailed filing. Detailed filing data is available for this year.$8.33$4.75$3.58$0.75$0.74$0.02
2018Detailed filing. Detailed filing data is available for this year.$8.41$4.85$3.56$0.71$0.78$0.06
2017Detailed filing. Detailed filing data is available for this year.$8.58$4.95$3.63$0.89$0.71$0.18
2016Detailed filing. Detailed filing data is available for this year.$8.50$5.05$3.45$0.60$0.69$0.09
2015Detailed filing. Detailed filing data is available for this year.$8.68$5.14$3.54$0.56$0.76$0.20
2014Detailed filing. Detailed filing data is available for this year.$8.97$5.23$3.74$0.59$0.82$0.23
2013Detailed filing. Detailed filing data is available for this year.$9.28$5.32$3.97$0.83$0.70$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.23$5.39$3.83$0.71
2011Summary only. Only limited summary data is available for this year.$9.18$5.29$3.88$0.59$0.73$0.15
2010Summary only. Only limited summary data is available for this year.$9.33$5.29$4.04$0.50$0.71$0.20