Civic Intelligence

Jackson County Water Assoc Inc

990 • Fiscal year 2015 • EIN 61-0849740

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 10, 2016

Organization ProfileWWW.JCWACO.COM

View Organization Page

PO Box 232Tyner, KY 40486

(606) 287-7000

Siviq Scores

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

Liabilities / Assets

58th percentile

0.29x

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

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

2.87x

Higher debt load relative to revenue than 75% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Net Margin

14th percentile

-17%

Higher net margin than 14% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

32nd percentile

$6,700

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Asset Growth

25th percentile

-3.0%

Faster asset growth than 25% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

25th percentile

-9.7%

Faster revenue growth than 25% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$23,313,350

Down $724,169 (-3.0%) from 2014

Net Assets

Down

$16,597,499

Down $403,830 (-2.4%) from 2014

Liabilities

Down

$6,715,851

Down $320,339 (-4.6%) from 2014

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin14th percentile

Revenue

Down

$2,338,159

Down $252,302 (-9.7%) from 2014

Expenses

Up

$2,741,989

Up $149,705 (+5.8%) from 2014

Net Income

Down

-$403,830

Down $402,007 (-22052%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth25th 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

2015

Assets$23,313,350
Liabilities$6,715,851
Net Assets$16,597,499
Open 2015 Filing

Operations Trend

Revenue Growth25th percentile

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

2015

Revenue$2,338,159
Expenses$2,741,989
Net Income-$403,830
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 10, 2016
Return Version
2015v2.1
Gross Receipts
$2,351,697
Mission and Program Overview

Mission

Provide rural water service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,558,216$17,979,328▼ $578,888
Savings and Temporary Cash Investments$4,934,336$4,796,980▼ $137,356
Accounts Receivable$341,992$338,830▼ $3,162
Inventories for Sale or Use$170,187$165,548▼ $4,639
Prepaid Expenses and Deferred Charges$31,773$31,848▲ $75
Cash and Non-Interest-Bearing Accounts$325$126▼ $199
Total Assets$24,037,519$23,313,350▼ $724,169
Other Assets Total$690$690→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,806,482$6,561,098▼ $245,384
Accounts Payable and Accrued Expenses$217,258$141,553▼ $75,705
Other Liabilities$12,450$13,200▲ $750
Total Liabilities$7,036,190$6,715,851▼ $320,339
Net Assets / Fund Balance
Unrestricted Net Assets$17,001,329$16,597,499▼ $403,830
Total Net Assets Fund Balance$17,001,329$16,597,499▼ $403,830
Total Liabilities and Net Assets / Fund Balance$24,037,519$23,313,350▼ $724,169

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,640,843$9,961,540$27,602,383
Land$338,485-$338,485
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleBaseTotal
Howard WilliamsChairman$6,700$6,700
Dallas CoxVice-chair.$5,200$5,200
Tim MaddenDirector$5,200$5,200
Warren LakesTreasurer$5,200$5,200
George PurcellCommissioner$4,800$4,800
Emmitt TurnerSecretary$3,600$3,600
Gregory L NeeleyCommissioner$1,200$1,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,340,378
Investment Income
$-2,219
Other Revenue
$0
Change in Net Assets
$-403,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,338,159
Total Revenue per Audited Statements
$2,338,159
Total Revenue per Form 990
$2,338,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,996,925
Salaries, Compensation, and Employee Benefits$745,064
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$746,033--$746,033
Other Salaries and Wages$635,502--$635,502
All Other Expenses$320,351--$320,351
Interest$227,913--$227,913
Other Expenses$85,513--$85,513
Payroll Taxes$48,928--$48,928
Current Officers, Directors, Trustees, and Key Employees-$36,300-$36,300
Pension Plan Contributions$24,334--$24,334
Office Expenses$19,187--$19,187
Total Functional Expenses$2,705,689$36,300$0$2,741,989

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,741,989
Total Expenses per Audited Statements$2,741,989
Total Expenses per Form 990$2,741,989
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$13,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Filer Name
Jackson County Water Assoc Inc
EIN
61-0849740
Phone
6062877000
Address
PO BOX 232, TYNER, KY 40486

Signing Officer

Name
Howard Williams
Title
Chairman
Phone
6062877000
Signed
2016-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard Williams
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
0
Employees
14

Preparer

Firm
Christian Sturgeon & Associates Psc
Address
PO BOX 901, LONDON, KY 40743-0901
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

“Chemicals 71,234 0 0 insurance - general liabi 50,271 0 0 bad debt expense 29,619 0 0 transporation expense 28,213 0 0 postage 27,273 0 0 miscellaneous expense 24,726 0 0 debit/credit card payment 19,662 0 0 chemical lab testing 18,802 0 0 telephone expense 17,162 0 0 contracted services - acc 12,600 0 0 insurance - workers compe 12,264 0 0 other taxes & licenses 6,503 0 0 utilities 1,633 0 0 bank charges 389 0 0”

Raw XML Appendix338 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/OtherLiabilitiesOrgGrp/Amt013200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt02338159
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017979328
IRS990ScheduleD/TotalExpensesPerForm990Amt02741989
IRS990ScheduleD/TotalLiabilityAmt013200
IRS990ScheduleD/TotalRevenuePerForm990Amt02338159
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02338159
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02741989
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/ExplanationTxt3CHEMICALS 71,234 0 0 INSURANCE - GENERAL LIABI 50,271 0 0 BAD DEBT EXPENSE 29,619 0 0 TRANSPORATION EXPENSE 28,213 0 0 POSTAGE 27,273 0 0 MISCELLANEOUS EXPENSE 24,726 0 0 DEBIT/CREDIT CARD PAYMENT 19,662 0 0 CHEMICAL LAB TESTING 18,802 0 0 TELEPHONE EXPENSE 17,162 0 0 CONTRACTED SERVICES - ACC 12,600 0 0 INSURANCE - WORKERS COMPE 12,264 0 0 OTHER TAXES & LICENSES 6,503 0 0 UTILITIES 1,633 0 0 BANK CHARGES 389 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/TotalAssetsBOYAmt024037519
IRS990/TotalAssetsEOYAmt023313350
IRS990/TotalAssetsGrp/BOYAmt024037519
IRS990/TotalAssetsGrp/EOYAmt023313350
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02705689
IRS990/TotalFunctionalExpensesGrp/TotalAmt02741989
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07036190
IRS990/TotalLiabilitiesEOYAmt06715851
IRS990/TotalLiabilitiesGrp/BOYAmt07036190
IRS990/TotalLiabilitiesGrp/EOYAmt06715851
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017001329
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016597499
IRS990/TotalOtherProgSrvcExpenseAmt0116881
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt018344
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt018344
IRS990/TotalProgramServiceExpensesAmt02705689
IRS990/TotalProgramServiceRevenueAmt02340378
IRS990/TotalReportableCompFromOrgAmt031900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02338159
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02338159
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024037519
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023313350
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt017001329
IRS990/UnrestrictedNetAssetsGrp/EOYAmt016597499
IRS990/USAddress/AddressLine1Txt09390 HIGHWAY 3630
IRS990/USAddress/CityNm0ANNVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040402
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.JCWACO.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06062877000
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JACKSON COUNTY WATER ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0JACK
ReturnHeader/Filer/EIN0610849740
ReturnHeader/Filer/PhoneNum06062877000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 232
ReturnHeader/Filer/USAddress/CityNm0TYNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040486
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030499799
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTIAN STURGEON & ASSOCIATES PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 901
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONDON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0407430901
ReturnHeader/PreparerPersonGrp/PhoneNum06068780861
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT C ABNER CPA
ReturnHeader/ReturnTs02016-11-15T08:33:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,313,350
Liabilities
$6,715,851
Net assets
$16,597,499
Revenue
$2,338,159
Expenses
$2,741,989
Net income
-$403,830
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
2015Detailed filing. Detailed filing data is available for this year.$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