Civic Intelligence

Jackson County Water Assoc Inc

990 • Fiscal year 2013 • EIN 61-0849740

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 03, 2014

Organization ProfileWWW.JCWACO.COM

View Organization Page

PO Box 23240486

(606) 287-7000

Siviq Scores

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

Liabilities / Assets

58th percentile

0.30x

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

2013 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

77th percentile

3.24x

Higher debt load relative to revenue than 77% of similar nonprofits.

2013 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2013

Net Margin

15th percentile

-13%

Higher net margin than 15% of similar nonprofits.

2013 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

24th percentile

$3,600

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2013 filings • $10M-$25M nonprofits • Source year 2013

Asset Growth

27th percentile

-2.3%

Faster asset growth than 27% of similar nonprofits.

2013 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$24,204,959

Down $566,135 (-2.3%) from 2012

Net Assets

Down

$17,003,151

Down $279,578 (-1.6%) from 2012

Liabilities

Down

$7,201,808

Down $286,557 (-3.8%) from 2012

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin15th percentile

Revenue

$2,224,158

No earlier filing loaded for comparison.

Expenses

Up

$2,503,736

Up $41,112 (+1.7%) from 2012

Net Income

-$279,578

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

$30M$20M$10M$0Assets 2010: $19,518,987Liabilities 2010: $4,311,764Net Assets 2010: $15,207,2232010Assets 2011: $24,022,785Liabilities 2011: $7,724,712Net Assets 2011: $16,298,0732011Assets 2012: $24,771,094Liabilities 2012: $7,488,365Net Assets 2012: $17,282,7292012Assets 2013: $24,204,959Liabilities 2013: $7,201,808Net Assets 2013: $17,003,1512013Assets 2014: $24,037,519Liabilities 2014: $7,036,190Net Assets 2014: $17,001,3292014Assets 2015: $23,313,350Liabilities 2015: $6,715,851Net Assets 2015: $16,597,4992015Assets 2016: $22,675,591Liabilities 2016: $6,516,263Net Assets 2016: $16,159,3282016Assets 2017: $24,028,788Liabilities 2017: $8,010,445Net Assets 2017: $16,018,3432017Assets 2018: $25,345,780Liabilities 2018: $9,423,077Net Assets 2018: $15,922,7032018Assets 2019: $26,665,870Liabilities 2019: $9,901,231Net Assets 2019: $16,764,6392019Assets 2020: $26,004,955Liabilities 2020: $9,600,436Net Assets 2020: $16,404,5192020Assets 2021: $25,401,491Liabilities 2021: $9,332,196Net Assets 2021: $16,069,2952021Assets 2022: $24,781,358Liabilities 2022: $9,105,270Net Assets 2022: $15,676,0882022Assets 2023: $23,920,950Liabilities 2023: $8,842,754Net Assets 2023: $15,078,1962023Assets 2024: $23,156,769Liabilities 2024: $8,579,638Net Assets 2024: $14,577,1312024

Highlighted filing

2013

Assets$24,204,959
Liabilities$7,201,808
Net Assets$17,003,151
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,068,4142010Expenses 2011: $2,204,1702011Expenses 2012: $2,462,6242012Revenue 2013: $2,224,158Expenses 2013: $2,503,736Net Income 2013: -$279,5782013Revenue 2014: $2,590,461Expenses 2014: $2,592,284Net Income 2014: -$1,8232014Revenue 2015: $2,338,159Expenses 2015: $2,741,989Net Income 2015: -$403,8302015Revenue 2016: $2,375,075Expenses 2016: $2,813,246Net Income 2016: -$438,1712016Revenue 2017: $2,534,752Expenses 2017: $2,675,737Net Income 2017: -$140,9852017Revenue 2018: $2,681,581Expenses 2018: $2,777,221Net Income 2018: -$95,6402018Revenue 2019: $4,056,046Expenses 2019: $3,214,109Net Income 2019: $841,9372019Revenue 2020: $2,677,365Expenses 2020: $3,037,485Net Income 2020: -$360,1202020Revenue 2021: $2,749,555Expenses 2021: $3,084,779Net Income 2021: -$335,2242021Revenue 2022: $2,747,109Expenses 2022: $3,140,316Net Income 2022: -$393,2072022Revenue 2023: $2,930,169Expenses 2023: $3,528,061Net Income 2023: -$597,8922023Revenue 2024: $3,191,544Expenses 2024: $3,692,606Net Income 2024: -$501,0622024

Highlighted filing

2013

Revenue$2,224,158
Expenses$2,503,736
Net Income-$279,578
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 3, 2014
Return Version
2013v3.1
Gross Receipts
$2,436,068
Mission and Program Overview

Mission

Provide rural water service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,076,631$18,761,813▼ $314,818
Savings and Temporary Cash Investments$4,576,496$4,823,520▲ $247,024
Accounts Receivable$326,922$339,116▲ $12,194
Inventories for Sale or Use$168,186$247,617▲ $79,431
Pledges and Grants Receivable$77,994--
Prepaid Expenses and Deferred Charges$23,994$31,228▲ $7,234
Cash and Non-Interest-Bearing Accounts$800$800→ $0
Total Assets$24,771,094$24,204,959▼ $566,135
Other Assets Total$520,071$865▼ $519,206
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,385,611$7,098,850▼ $286,761
Accounts Payable and Accrued Expenses$92,854$91,608▼ $1,246
Other Liabilities$9,900$11,350▲ $1,450
Total Liabilities$7,488,365$7,201,808▼ $286,557
Net Assets / Fund Balance
Unrestricted Net Assets$17,282,729$17,003,151▼ $279,578
Total Net Assets Fund Balance$17,282,729$17,003,151▼ $279,578
Total Liabilities and Net Assets / Fund Balance$24,771,094$24,204,959▼ $566,135

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,438,328$8,845,141$27,283,469
Land$323,485-$323,485
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleBaseTotal
Howard WilliamsChairman$3,600$3,600
George PurcellCommissioner$3,000$3,000
Kenneth MooreCommissioner$3,000$3,000
Warren LakesCommissioner$3,000$3,000
Dallas CoxVice-chair.$2,800$2,800
Emmitt TurnerSecretary$2,200$2,200
Ricky Joe BoggsTreasurer$2,000$2,000
Revenue and Support

Revenue Composition

Contributions and Grants
$65,822
Program Service Revenue
$2,347,608
Investment Income
$-189,272
Other Revenue
$0
Change in Net Assets
$-279,578

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,224,158
Total Revenue per Audited Statements
$2,224,158
Total Revenue per Form 990
$2,224,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,839,182
Salaries, Compensation, and Employee Benefits$664,554
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$728,426--$728,426
Other Salaries and Wages$577,146--$577,146
All Other Expenses$284,872--$284,872
Interest$247,552--$247,552
Other Expenses$75,406--$75,406
Payroll Taxes$44,737--$44,737
Pension Plan Contributions$22,471--$22,471
Current Officers, Directors, Trustees, and Key Employees-$20,200-$20,200
Office Expenses$9,276--$9,276
Total Functional Expenses$2,483,536$20,200$0$2,503,736

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,503,736
Total Expenses per Audited Statements$2,503,736
Total Expenses per Form 990$2,503,736
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$11,350
Governance and Compliance

Governance Checklist

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

EIN
61-0849740
Phone
6062877000

Signing Officer

Name
John Powell
Title
Superintendent
Phone
6062877000
Signed
2014-06-03

Organization Details

Principal Officer
Howard Williams
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
0
Employees
15

Preparer

Preparer
Robert C Abner CPA
Phone
6068780861
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Association provides water utility service to approximately 4,000 members in jackson and rockcastle counties.”

Form 990, Part IX, Line 24E

“Maintenance 45,850 0 0 insurance - general liabi 44,299 0 0 transporation expense 35,439 0 0 bad debt expense 26,158 0 0 miscellaneous expense 24,400 0 0 postage 23,157 0 0 chemical lab testing 18,344 0 0 telephone expense 16,105 0 0 debit/credit card payment 13,831 0 0 contracted services - acc 13,800 0 0 insurance - workers compe 11,641 0 0 other taxes & licenses 6,232 0 0 line relocation 3,060 0 0 utilities 1,604 0 0 contracted services - leg 765 0 0 bank charges 187 0 0”

Raw XML Appendix340 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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IRS990ScheduleD/RevenueSubtotalAmt02224158
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018761813
IRS990ScheduleD/TotalExpensesPerForm990Amt02503736
IRS990ScheduleD/TotalLiabilityAmt011350
IRS990ScheduleD/TotalRevenuePerForm990Amt02224158
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02224158
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02503736
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION PROVIDES WATER UTILITY SERVICE TO APPROXIMATELY 4,000 MEMBERS IN JACKSON AND ROCKCASTLE COUNTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MAINTENANCE 45,850 0 0 INSURANCE - GENERAL LIABI 44,299 0 0 TRANSPORATION EXPENSE 35,439 0 0 BAD DEBT EXPENSE 26,158 0 0 MISCELLANEOUS EXPENSE 24,400 0 0 POSTAGE 23,157 0 0 CHEMICAL LAB TESTING 18,344 0 0 TELEPHONE EXPENSE 16,105 0 0 DEBIT/CREDIT CARD PAYMENT 13,831 0 0 CONTRACTED SERVICES - ACC 13,800 0 0 INSURANCE - WORKERS COMPE 11,641 0 0 OTHER TAXES & LICENSES 6,232 0 0 LINE RELOCATION 3,060 0 0 UTILITIES 1,604 0 0 CONTRACTED SERVICES - LEG 765 0 0 BANK CHARGES 187 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024771094
IRS990/TotalAssetsEOYAmt024204959
IRS990/TotalAssetsGrp/BOYAmt024771094
IRS990/TotalAssetsGrp/EOYAmt024204959
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065822
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020200
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02483536
IRS990/TotalFunctionalExpensesGrp/TotalAmt02503736
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07488365
IRS990/TotalLiabilitiesEOYAmt07201808
IRS990/TotalLiabilitiesGrp/BOYAmt07488365
IRS990/TotalLiabilitiesGrp/EOYAmt07201808
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017282729
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017003151
IRS990/TotalOtherProgSrvcExpenseAmt061713
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt039063
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt039063
IRS990/TotalProgramServiceExpensesAmt02483536
IRS990/TotalProgramServiceRevenueAmt02347608
IRS990/TotalReportableCompFromOrgAmt019600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02158336
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02224158
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024771094
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024204959
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt017282729
IRS990/UnrestrictedNetAssetsGrp/EOYAmt017003151
IRS990/USAddress/AddressLine109190 HWY 30 WEST
IRS990/USAddress/City0ANNVILLE
IRS990/USAddress/State0KY
IRS990/USAddress/ZIPCode040402
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.JCWACO.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN POWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06062877000
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10JACKSON COUNTY WATER ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0JACK
ReturnHeader/Filer/EIN0610849740
ReturnHeader/Filer/PhoneNum06062877000
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 232
ReturnHeader/Filer/USAddress/City0TYNER
ReturnHeader/Filer/USAddress/State0KY
ReturnHeader/Filer/USAddress/ZIPCode040486
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CHRISTIAN STURGEON & ASSOCIATES PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 901
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LONDON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0407430901
ReturnHeader/PreparerPersonGrp/PhoneNum06068780861
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT C ABNER CPA
ReturnHeader/ReturnTs02014-06-12T07:30:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,204,959
Liabilities
$7,201,808
Net assets
$17,003,151
Revenue
$2,224,158
Expenses
$2,503,736
Net income
-$279,578
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.2$8.58$14.6$3.19$3.69$0.50
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.9$8.84$15.1$2.93$3.53$0.60
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.8$9.11$15.7$2.75$3.14$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.4$9.33$16.1$2.75$3.08$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.0$9.60$16.4$2.68$3.04$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.7$9.90$16.8$4.06$3.21$0.84
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.3$9.42$15.9$2.68$2.78$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.0$8.01$16.0$2.53$2.68$0.14
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.7$6.52$16.2$2.38$2.81$0.44
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.3$6.72$16.6$2.34$2.74$0.40
2014Detailed filing. Detailed filing data is available for this year.$24.0$7.04$17.0$2.59$2.59$0.00
2013Detailed filing. Detailed filing data is available for this year.$24.2$7.20$17.0$2.22$2.50$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.8$7.49$17.3$2.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.0$7.72$16.3$2.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.5$4.31$15.2$2.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)4 • $10M-$25M nonprofits