Civic Intelligence

Rowan Water Inc

990 • Fiscal year 2019 • EIN 61-0701413

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 08, 2020

Organization ProfileN/A

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1765 Christy CreekMorehead, KY 40351

(606) 784-9818

Siviq Scores

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

Liabilities / Assets

69th percentile

0.49x

Higher debt load relative to assets than 69% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

1.82x

Higher debt load relative to revenue than 56% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2019

Net Margin

4th percentile

-15%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

44th percentile

$61,769

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2019

Asset Growth

5th percentile

-3.5%

Faster asset growth than 5% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-8.9%

Faster revenue growth than 9% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$11,808,610

Down $433,736 (-3.5%) from 2018

Net Assets

Down

$6,054,671

Down $461,778 (-7.1%) from 2018

Liabilities

Up

$5,753,939

Up $28,042 (+0.5%) from 2018

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin4th percentile

Revenue

Down

$3,164,780

Down $309,518 (-8.9%) from 2018

Expenses

Up

$3,626,558

Up $231,837 (+6.8%) from 2018

Net Income

Down

-$461,778

Down $541,355 (-680%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$15M$10M$5.0M$0Assets 2010: $11,618,880Liabilities 2010: $4,505,453Net Assets 2010: $7,113,4272010Assets 2011: $11,801,382Liabilities 2011: $4,308,713Net Assets 2011: $7,492,6692011Assets 2012: $12,336,916Liabilities 2012: $5,236,318Net Assets 2012: $7,100,5982012Assets 2013: $12,740,009Liabilities 2013: $5,219,126Net Assets 2013: $7,520,8832013Assets 2014: $12,365,133Liabilities 2014: $5,041,837Net Assets 2014: $7,323,2962014Assets 2015: $12,036,781Liabilities 2015: $4,957,394Net Assets 2015: $7,079,3872015Assets 2016: $11,691,366Liabilities 2016: $4,864,491Net Assets 2016: $6,826,8752016Assets 2017: $11,743,945Liabilities 2017: $5,307,073Net Assets 2017: $6,436,8722017Assets 2018: $12,242,346Liabilities 2018: $5,725,897Net Assets 2018: $6,516,4492018Assets 2019: $11,808,610Liabilities 2019: $5,753,939Net Assets 2019: $6,054,6712019Assets 2020: $12,975,513Liabilities 2020: $6,838,083Net Assets 2020: $6,137,4302020Assets 2021: $12,516,222Liabilities 2021: $6,708,630Net Assets 2021: $5,807,5922021Assets 2022: $11,873,855Liabilities 2022: $6,371,755Net Assets 2022: $5,502,1002022Assets 2023: $11,907,830Liabilities 2023: $6,262,807Net Assets 2023: $5,645,0232023Assets 2024: $14,724,826Liabilities 2024: $7,441,460Net Assets 2024: $7,283,3662024

Highlighted filing

2019

Assets$11,808,610
Liabilities$5,753,939
Net Assets$6,054,671
Open 2019 Filing

Operations Trend

Revenue Growth9th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,890,4972010Expenses 2011: $3,017,1262011Revenue 2012: $2,588,849Expenses 2012: $3,017,314Net Income 2012: -$428,4652012Revenue 2013: $3,361,473Expenses 2013: $2,989,238Net Income 2013: $372,2352013Revenue 2014: $2,823,428Expenses 2014: $3,076,644Net Income 2014: -$253,2162014Revenue 2015: $2,894,515Expenses 2015: $3,138,794Net Income 2015: -$244,2792015Revenue 2016: $2,895,355Expenses 2016: $3,147,867Net Income 2016: -$252,5122016Revenue 2017: $2,956,198Expenses 2017: $3,290,126Net Income 2017: -$333,9282017Revenue 2018: $3,474,298Expenses 2018: $3,394,721Net Income 2018: $79,5772018Revenue 2019: $3,164,780Expenses 2019: $3,626,558Net Income 2019: -$461,7782019Revenue 2020: $3,560,063Expenses 2020: $3,477,304Net Income 2020: $82,7592020Revenue 2021: $3,336,690Expenses 2021: $3,698,435Net Income 2021: -$361,7452021Revenue 2022: $3,360,125Expenses 2022: $3,665,617Net Income 2022: -$305,4922022Revenue 2023: $4,181,121Expenses 2023: $4,038,198Net Income 2023: $142,9232023Revenue 2024: $5,820,812Expenses 2024: $4,182,469Net Income 2024: $1,638,3432024

Highlighted filing

2019

Revenue$3,164,780
Expenses$3,626,558
Net Income-$461,778
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 8, 2020
Return Version
2019v5.1
Gross Receipts
$3,164,780
Mission and Program Overview

Mission

Provide water service to residents in the rowan county area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,900,745$10,589,162▼ $311,583
Rtn Earn Endowment Incm Other Fnds$6,516,449$6,054,671▼ $461,778
Cash and Non-Interest-Bearing Accounts$521,117$472,475▼ $48,642
Accounts Receivable$300,375$280,034▼ $20,341
Inventories for Sale or Use$138,403$129,951▼ $8,452
Total Assets$12,242,346$11,808,610▼ $433,736
Other Assets Total$381,706$336,988▼ $44,718
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,113,847$5,008,711▼ $105,136
Accounts Payable and Accrued Expenses$512,500$643,318▲ $130,818
Other Liabilities$99,550$101,910▲ $2,360
Total Liabilities$5,725,897$5,753,939▲ $28,042
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,516,449$6,054,671▼ $461,778
Total Liabilities and Net Assets / Fund Balance$12,242,346$11,808,610▼ $433,736

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$681,252$218,286-
Other Land Buildings$8,865,024$8,940,135-
Land$220,715--
Equipment$822,171$1,286,382-
Other Assets Org$1,045--
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jerry PatrickGeneral ManagerFT$61,769$61,769
Enoch BlairSecretaryTreasurer-$6,039$6,039
Larry JohnsonPresident-$5,402$5,402
Randy CoxDirector-$4,840$4,840
Danny StevensVice President-$4,790$4,790
Mike CollinsDirector-$4,402$4,402
Revenue and Support

Revenue Composition

Contributions and Grants
$71,967
Program Service Revenue
$2,889,030
Investment Income
$19,271
Other Revenue
$184,512
Change in Net Assets
$-461,778

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,164,780
Total Revenue per Audited Statements
$3,164,780
Total Revenue per Form 990
$3,164,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,752,976
Salaries, Compensation, and Employee Benefits$873,582
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$507,828$12,586-$520,414
Other Salaries and Wages$309,407$110,575-$419,982
Other Employee Benefits$197,636$126,357-$323,993
Interest-$199,297-$199,297
Other Expenses$19,394$110,769-$130,163
Occupancy$125,860--$125,860
Current Officers, Directors, Trustees, and Key Employees-$87,242-$87,242
Travel$61,346--$61,346
Insurance-$54,300-$54,300
Fees for Services Other$47,364--$47,364
Payroll Taxes$25,843$16,522-$42,365
Fees for Services Accounting-$17,094-$17,094
Office Expenses-$16,070-$16,070
Fees for Services Legal$2,000--$2,000
Total Functional Expenses$2,850,273$776,285$0$3,626,558

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,626,558
Total Expenses per Audited Statements$3,626,558
Total Expenses per Form 990$3,626,558
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$101,910
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“All customers are members of the organization”

Form 990 governing body review Part VI line 11

“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.”

Governing documents etc available to public Part VI line 19

“Up to the present, records are made available only upon request.”

Filing and Contact Details

Filer

Filer Name
Rowan Water Inc
EIN
61-0701413
Address
1765 Christy Creek, Morehead, KY 40351

Signing Officer

Name
Jerry Patrick
Title
General Manager
Phone
6067849818
Signed
2020-07-08
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
11

Preparer

Firm
Millhuff Stang CPA Inc
Address
1428 Gallia Street, Portsmouth, OH 45662
Preparer
Natalie Millhuff-Stang
Phone
7408768548
Raw XML Appendix373 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/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06054671
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0681252
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0218286
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0899538
IRS990ScheduleD/EquipmentGrp/BookValueAmt0822171
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01286382
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02108553
IRS990ScheduleD/ExpensesSubtotalAmt03626558
IRS990ScheduleD/LandGrp/BookValueAmt0220715
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0220715
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0335943
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11045
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED CASH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UTILITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08865024
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08940135
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt017805159
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0101910
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt03164780
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010589162
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0336988
IRS990ScheduleD/TotalExpensesPerForm990Amt03626558
IRS990ScheduleD/TotalLiabilityAmt0101910
IRS990ScheduleD/TotalRevenuePerForm990Amt03164780
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03164780
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03626558
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All customers are members of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/ExplanationTxt2Up to the present, records are made available only upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012242346
IRS990/TotalAssetsEOYAmt011808610
IRS990/TotalAssetsGrp/BOYAmt012242346
IRS990/TotalAssetsGrp/EOYAmt011808610
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt071967
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0776285
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02850273
IRS990/TotalFunctionalExpensesGrp/TotalAmt03626558
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05725897
IRS990/TotalLiabilitiesEOYAmt05753939
IRS990/TotalLiabilitiesGrp/BOYAmt05725897
IRS990/TotalLiabilitiesGrp/EOYAmt05753939
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06516449
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06054671
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02850273
IRS990/TotalProgramServiceRevenueAmt02889030
IRS990/TotalReportableCompFromOrgAmt087242
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03092813
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03164780
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012242346
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011808610
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt061346
IRS990/TravelGrp/TotalAmt061346
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jerry Patrick
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum06067849818
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rowan Water Inc
ReturnHeader/Filer/BusinessNameControlTxt0ROWA
ReturnHeader/Filer/EIN0610701413
ReturnHeader/Filer/USAddress/AddressLine1Txt01765 Christy Creek
ReturnHeader/Filer/USAddress/CityNm0Morehead
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040351
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId019329860184DB52715548E9487F29DAF0E16DC98
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId019329860184DB52715548E9487F29DAF0E16DC98
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId031573120203140zbiupb
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-11-09
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.180.49.169
ReturnHeader/FilingSecurityInformation/IPDt02020-11-09
ReturnHeader/FilingSecurityInformation/IPTm010:30:19
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270422301
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Millhuff Stang CPA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01428 Gallia Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portsmouth
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045662
ReturnHeader/PreparerPersonGrp/PhoneNum07408768548
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Natalie Millhuff-Stang
ReturnHeader/ReturnTs02020-11-06T11:50:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,808,610
Liabilities
$5,753,939
Net assets
$6,054,671
Revenue
$3,164,780
Expenses
$3,626,558
Net income
-$461,778
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$7.44$7.28$5.82$4.18$1.64
2023Summary only. Only limited summary data is available for this year.$11.9$6.26$5.65$4.18$4.04$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$6.37$5.50$3.36$3.67$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$6.71$5.81$3.34$3.70$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.0$6.84$6.14$3.56$3.48$0.08
2019Detailed filing. Detailed filing data is available for this year.$11.8$5.75$6.05$3.16$3.63$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$5.73$6.52$3.47$3.39$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$5.31$6.44$2.96$3.29$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.7$4.86$6.83$2.90$3.15$0.25
2015Detailed filing. Detailed filing data is available for this year.$12.0$4.96$7.08$2.89$3.14$0.24
2014Detailed filing. Detailed filing data is available for this year.$12.4$5.04$7.32$2.82$3.08$0.25
2013Detailed filing. Detailed filing data is available for this year.$12.7$5.22$7.52$3.36$2.99$0.37
2012Summary only. Only limited summary data is available for this year.$12.3$5.24$7.10$2.59$3.02$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$4.31$7.49$3.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$4.51$7.11$2.89