Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
EIN 61-0849740 • 501(c)4 • Tyner, KY
Profile
Provide rural water service
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.2% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Down$23,156,769
Down $764,181 (-3.2%) from 2023
Liabilities
Down$8,579,638
Down $263,116 (-3.0%) from 2023
Net Assets
Down$14,577,131
Down $501,065 (-3.3%) from 2023
Revenue
Up$3,191,544
Up $261,375 (+8.9%) from 2023
Expenses
Up$3,692,606
Up $164,545 (+4.7%) from 2023
Net Income
Up-$501,062
Up $96,830 (+16%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.
Provide rural water service
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $17,979,328 | $17,862,741 | ▼ $116,587 |
| Savings and Temporary Cash Investments | $4,796,980 | $4,241,926 | ▼ $555,054 |
| Accounts Receivable | $338,830 | $361,618 | ▲ $22,788 |
| Inventories for Sale or Use | $165,548 | $144,338 | ▼ $21,210 |
| Prepaid Expenses and Deferred Charges | $31,848 | $63,478 | ▲ $31,630 |
| Cash and Non-Interest-Bearing Accounts | $126 | $800 | ▲ $674 |
| Total Assets | $23,313,350 | $22,675,591 | ▼ $637,759 |
| Other Assets Total | $690 | $690 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $6,561,098 | $6,364,410 | ▼ $196,688 |
| Accounts Payable and Accrued Expenses | $141,553 | $140,353 | ▼ $1,200 |
| Other Liabilities | $13,200 | $11,500 | ▼ $1,700 |
| Total Liabilities | $6,715,851 | $6,516,263 | ▼ $199,588 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $16,597,499 | $16,159,328 | ▼ $438,171 |
| Total Net Assets Fund Balance | $16,597,499 | $16,159,328 | ▼ $438,171 |
| Total Liabilities and Net Assets / Fund Balance | $23,313,350 | $22,675,591 | ▼ $637,759 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $17,524,256 | $10,678,853 | $28,203,109 |
| Land | $338,485 | - | $338,485 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Howard Williams | Former Secre | - | $6,100 | $6,100 |
| Gregory L Neeley | Secretary | PT | $5,200 | $5,200 |
| Dallas Cox | President | - | $5,200 | $5,200 |
| George Purcell | Vice Preside | - | $5,200 | $5,200 |
| Warren Lakes | Director | - | $5,200 | $5,200 |
| Tim Madden | Treasurer | - | $4,800 | $4,800 |
| Billy Joe Rose | Director | - | $1,200 | $1,200 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,037,933 |
| Salaries, Compensation, and Employee Benefits | $775,313 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $754,017 | - | - | $754,017 |
| Other Salaries and Wages | $662,956 | - | - | $662,956 |
| All Other Expenses | $347,607 | - | - | $347,607 |
| Interest | $219,063 | - | - | $219,063 |
| Other Expenses | $96,330 | - | - | $96,330 |
| Payroll Taxes | $50,444 | - | - | $50,444 |
| Current Officers, Directors, Trustees, and Key Employees | - | $36,300 | - | $36,300 |
| Pension Plan Contributions | $25,613 | - | - | $25,613 |
| Office Expenses | $16,694 | - | - | $16,694 |
| Total Functional Expenses | $2,776,946 | $36,300 | $0 | $2,813,246 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,813,246 |
| Total Expenses per Audited Statements | $2,813,246 |
| Total Expenses per Form 990 | $2,813,246 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Customer Deposits | $11,500 |
“No review was or will be conducted.”
“No documents available to the public”
“Association provides water utility service to approximately 4,000 members in jackson and rockcastle counties.”
“Maintenance 82,094 0 0 insurance - general liabi 52,081 0 0 miscellaneous expense 31,158 0 0 bad debt expense 27,867 0 0 transporation expense 26,380 0 0 postage 24,120 0 0 chemical lab testing 22,248 0 0 debit/credit card payment 21,719 0 0 telephone expense 19,199 0 0 insurance - workers compe 13,039 0 0 contracted services - acc 13,000 0 0 other taxes & licenses 6,744 0 0 line relocation 3,430 0 0 contracted services - eng 2,171 0 0 utilities 2,131 0 0 bank charges 226 0 0 total 347,607 0 0”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 141553 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 140353 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 338830 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 361618 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE RURAL WATER SERVICE |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 347607 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 347607 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JACKSON COUNTY WATER ASSOCIATION I |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6062877000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 232 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TYNER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40486 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 126 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 800 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 36300 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 36300 |
| 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 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 30666 |
| IRS990/CYOtherExpensesAmt | 0 | 2037933 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2344409 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -438171 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 775313 |
| IRS990/CYTotalExpensesAmt | 0 | 2813246 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2375075 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 754017 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 754017 |
| IRS990/Desc | 0 | ASSOCIATION PROVIDES WATER UTILITY SERVICE TO APPROXIMATELY 4,000 MEMBERS IN JACKSON AND ROCKCASTLE COUNTIES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2639097 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | 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/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HOWARD WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DALLAS COX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WARREN LAKES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GEORGE PURCELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GREGORY L NEELEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TIM MADDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BILLY JOE ROSE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 6100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 5200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 5200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 5200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 5200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 4800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 1200 |
| 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/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | FORMER SECRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 19850 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 21446 |
| IRS990/GrossReceiptsAmt | 0 | 2376671 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 219063 |
| IRS990/InterestGrp/TotalAmt | 0 | 219063 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 165548 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 144338 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10816 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10816 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 10678853 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 17979328 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17862741 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 28541594 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 1596 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE RURAL WATER SERVICE |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 6561098 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 6364410 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 16597499 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 16159328 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 19850 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 19850 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 16694 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16694 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 690 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 690 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSURANCE - OTHER |
| IRS990/OtherExpensesGrp/Desc | 1 | PURCHASED POWER |
| IRS990/OtherExpensesGrp/Desc | 2 | MATERIALS & SUPPLIES (PLA |
| IRS990/OtherExpensesGrp/Desc | 3 | CHEMICALS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 284324 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 198937 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 120961 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 96330 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 284324 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 198937 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 120961 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 96330 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13200 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 11500 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 662956 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 662956 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 50444 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50444 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 25613 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 25613 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 31848 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 63478 |
| IRS990/PrincipalOfficerNm | 0 | DALLAS COX |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | METERED WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | WATER SALES FOR RESALE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LATE CHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISCELLANEOUS SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | TAP ON FEES INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2103809 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 105056 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 51301 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 39981 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 31200 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2103809 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 105056 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 51301 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 39981 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 31200 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ASSOCIATION PROVIDES WATER UTILITY SERVICE TO APPROXIMATELY 4,000 MEMBERS IN JACKSON AND ROCKCASTLE COUNTIES. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 137849 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -2219 |
| IRS990/PYOtherExpensesAmt | 0 | 1996925 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2340378 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -403830 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 745064 |
| IRS990/PYTotalExpensesAmt | 0 | 2741989 |
| IRS990/PYTotalRevenueAmt | 0 | 2338159 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -438171 |
| 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/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4796980 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4241926 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 17524256 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10678853 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 28203109 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2813246 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 338485 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 338485 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 11500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2375075 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 17862741 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2813246 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 11500 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2375075 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2375075 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2813246 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ASSOCIATION PROVIDES WATER UTILITY SERVICE TO APPROXIMATELY 4,000 MEMBERS IN JACKSON AND ROCKCASTLE COUNTIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MAINTENANCE 82,094 0 0 INSURANCE - GENERAL LIABI 52,081 0 0 MISCELLANEOUS EXPENSE 31,158 0 0 BAD DEBT EXPENSE 27,867 0 0 TRANSPORATION EXPENSE 26,380 0 0 POSTAGE 24,120 0 0 CHEMICAL LAB TESTING 22,248 0 0 DEBIT/CREDIT CARD PAYMENT 21,719 0 0 TELEPHONE EXPENSE 19,199 0 0 INSURANCE - WORKERS COMPE 13,039 0 0 CONTRACTED SERVICES - ACC 13,000 0 0 OTHER TAXES & LICENSES 6,744 0 0 LINE RELOCATION 3,430 0 0 CONTRACTED SERVICES - ENG 2,171 0 0 UTILITIES 2,131 0 0 BANK CHARGES 226 0 0 TOTAL 347,607 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 23313350 |
| IRS990/TotalAssetsEOYAmt | 0 | 22675591 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 23313350 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 22675591 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 17 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 36300 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2776946 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2813246 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 6715851 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 6516263 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 6715851 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 6516263 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 16597499 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 16159328 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 137849 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 13062 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 13062 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2776946 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2344409 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 32900 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2375075 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2375075 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 23313350 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 22675591 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 16597499 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 16159328 |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 1010 |
| IRS990/USAddress/CityNm | 0 | MCKEE |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 40447 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | WWW.JCWACO.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DALLAS COX |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6062877000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JACKSON COUNTY WATER ASSOC INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JACK |
| ReturnHeader/Filer/EIN | 0 | 610849740 |
| ReturnHeader/Filer/PhoneNum | 0 | 6062877000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 232 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TYNER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40486 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | B5AF86BE4C7E2721889D34699BB1C63A1848B6CE |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 1C196688A2CA714784FDFFC8C264CC80F338CE36 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 030499799 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CHRISTIAN STURGEON & ASSOCIATES PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 901 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LONDON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 407430901 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6068780861 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-05-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT C ABNER CPA |
| ReturnHeader/ReturnTs | 0 | 2017-05-26T09:13:09-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
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