Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
EIN 61-0701413 • 501(c)12 • Morehead, KY
Profile
Provide water service to residents in the rowan county area
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
55th percentile
Higher debt load relative to revenue than 55% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 1.5% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Assets
Up$14,724,826
Up $2,816,996 (+24%) from 2023
Liabilities
Up$7,441,460
Up $1,178,653 (+19%) from 2023
Net Assets
Up$7,283,366
Up $1,638,343 (+29%) from 2023
Revenue
Up$5,820,812
Up $1,639,691 (+39%) from 2023
Expenses
Up$4,182,469
Up $144,271 (+3.6%) from 2023
Net Income
Up$1,638,343
Up $1,495,420 (+1046%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provide water service to residents in the rowan county area
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $10,318,030 | $12,506,896 | ▲ $2,188,866 |
| Cash and Non-Interest-Bearing Accounts | $712,502 | $849,877 | ▲ $137,375 |
| Accounts Receivable | $417,185 | $678,841 | ▲ $261,656 |
| Inventories for Sale or Use | $204,820 | $226,889 | ▲ $22,069 |
| Total Assets | $11,907,830 | $14,724,826 | ▲ $2,816,996 |
| Other Assets Total | $255,293 | $462,323 | ▲ $207,030 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $5,659,574 | $6,597,469 | ▲ $937,895 |
| Accounts Payable and Accrued Expenses | $481,003 | $717,921 | ▲ $236,918 |
| Other Liabilities | $122,230 | $126,070 | ▲ $3,840 |
| Total Liabilities | $6,262,807 | $7,441,460 | ▲ $1,178,653 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,645,023 | $7,283,366 | ▲ $1,638,343 |
| Total Net Assets Fund Balance | $5,645,023 | $7,283,366 | ▲ $1,638,343 |
| Total Liabilities and Net Assets / Fund Balance | $11,907,830 | $14,724,826 | ▲ $2,816,996 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $552,130 | $347,408 | - |
| Other Land Buildings | $10,720,661 | $10,713,675 | - |
| Land | $228,215 | - | - |
| Equipment | $1,005,890 | $1,298,433 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jerry Patrick | General Manager | FT | $85,272 | $85,272 |
| Larry Johnson | President | - | $6,535 | $6,535 |
| Mike Collins | Secretary Treasurer | - | $6,535 | $6,535 |
| Enoch Blair | Vice President | - | $5,365 | $5,365 |
| Randy Cox | Member | - | $5,365 | $5,365 |
| Duane DeHart | Member | - | $5,007 | $5,007 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,139,959 |
| Salaries, Compensation, and Employee Benefits | $1,042,510 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $639,447 | $13,050 | - | $652,497 |
| Other Salaries and Wages | $396,950 | $168,517 | - | $565,467 |
| Other Employee Benefits | $195,281 | $124,851 | - | $320,132 |
| Interest | - | $173,209 | - | $173,209 |
| Occupancy | $159,107 | - | - | $159,107 |
| Other Expenses | $30,523 | $122,348 | - | $152,871 |
| Current Officers, Directors, Trustees, and Key Employees | - | $114,079 | - | $114,079 |
| Fees for Services Accounting | - | $59,139 | - | $59,139 |
| Insurance | - | $59,075 | - | $59,075 |
| Travel | $51,035 | - | - | $51,035 |
| Fees for Services Other | $43,170 | - | - | $43,170 |
| Payroll Taxes | $26,128 | $16,704 | - | $42,832 |
| Office Expenses | - | $15,897 | - | $15,897 |
| Total Functional Expenses | $3,293,347 | $889,122 | $0 | $4,182,469 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,182,469 |
| Total Expenses per Audited Statements | $4,182,469 |
| Total Expenses per Form 990 | $4,182,469 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Customer Deposits | $126,070 |
“All customers are members of the organization”
“The examination and discussion of each years form 990 is placed on the agenda of the regular monthly board meeting. The 990 is thoroughly reviewed at that meeting, necessary changes made - if any, and approved by the board.”
“Up to the present, records are made available only upon request.”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 481003 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 717921 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 417185 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 678841 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE WATER SERVICE TO RESIDENTS IN THE ROWAN COUNTY AREA |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Jerry Patrick |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6067849818 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1765 Christy Creek |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Morehead |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40351 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 712502 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 849877 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 114079 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 114079 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1317713 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 105537 |
| IRS990/CYOtherExpensesAmt | 0 | 3139959 |
| IRS990/CYOtherRevenueAmt | 0 | 169961 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4227601 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1638343 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1042510 |
| IRS990/CYTotalExpensesAmt | 0 | 4182469 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5820812 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 13050 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 639447 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 652497 |
| IRS990/Desc | 0 | PROVIDE WATER SERVICE TO RESIDENTS IN THE ROWAN COUNTY AREA |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 3293347 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 59139 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 59139 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 43170 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 43170 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Jerry Patrick |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Larry Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mike Collins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Randy Cox |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Enoch Blair |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Duane DeHart |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 85272 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 6535 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 6535 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 5365 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 5365 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 5007 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | General Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 67501 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 1317713 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 67501 |
| IRS990/GrossReceiptsAmt | 0 | 5820812 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 59075 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 59075 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 173209 |
| IRS990/InterestGrp/TotalAmt | 0 | 173209 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 204820 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 226889 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 38036 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 38036 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 12359516 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10318030 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12506896 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 24866412 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 4227601 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE WATER SERVICE TO RESIDENTS IN THE ROWAN COUNTY AREA |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 5659574 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 6597469 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5645023 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7283366 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 67501 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 67501 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5645023 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7283366 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 159107 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 159107 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 15897 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15897 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 255293 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 462323 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 124851 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 195281 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 320132 |
| IRS990/OtherExpensesGrp/Desc | 0 | COST OF WATER |
| IRS990/OtherExpensesGrp/Desc | 1 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Bad Debts |
| IRS990/OtherExpensesGrp/Desc | 3 | MISC |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 22253 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 122348 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1578072 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 173634 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 30523 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1578072 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 173634 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 22253 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 152871 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 122230 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 126070 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 221000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER OPERATING |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 169961 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 169961 |
| IRS990/OtherRevenueTotalAmt | 0 | 169961 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 168517 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 396950 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 565467 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 1593211 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16704 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 26128 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 42832 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Water Sales and Related |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4227601 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4227601 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 210636 |
| IRS990/PYOtherExpensesAmt | 0 | 3090734 |
| IRS990/PYOtherRevenueAmt | 0 | 172066 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3798419 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 142923 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 947464 |
| IRS990/PYTotalExpensesAmt | 0 | 4038198 |
| IRS990/PYTotalRevenueAmt | 0 | 4181121 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1638343 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 552130 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 347408 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 899538 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1005890 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1298433 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 2304323 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4182469 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 228215 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 228215 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 10720661 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 10713675 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 21434336 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 126070 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5820812 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 12506896 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4182469 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 126070 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5820812 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5820812 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4182469 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | All customers are members of the organization |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The examination and discussion of each years form 990 is placed on the agenda of the regular monthly board meeting. The 990 is thoroughly reviewed at that meeting, necessary changes made - if any, and approved by the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Up to the present, records are made available only upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing documents etc available to public Part VI line 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 14724826 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 889122 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4182469 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 6262807 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 7441460 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 6262807 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 7441460 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5645023 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 7283366 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3293347 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4227601 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 114079 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 11907830 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 14724826 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 51035 |
| IRS990/TravelGrp/TotalAmt | 0 | 51035 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JERRY PATRICK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | General Manager |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6067849818 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Rowan Water Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROWA |
| ReturnHeader/Filer/EIN | 0 | 610701413 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Jerry Patrick |
| ReturnHeader/Filer/PhoneNum | 0 | 6067849818 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1765 Christy Creek |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Morehead |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40351 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 270422301 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Millhuff Stang CPA Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 8841 Ohio River Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Wheelersburg |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 45694 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7408768548 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NATALIE MILLHUFF-STANG |
| ReturnHeader/ReturnTs | 0 | 2025-11-05T12:31:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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