Civic Intelligence

Jackson County Water Assoc Inc

990 • Fiscal year 2016 • EIN 61-0849740

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

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

63rd percentile

0.29x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

2.74x

Higher debt load relative to revenue than 78% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Net Margin

13th percentile

-18%

Higher net margin than 13% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

37th percentile

$6,100

Higher top officer pay than 37% of similar nonprofits.

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

2016 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2016

Asset Growth

26th percentile

-2.7%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

1.6%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$22,675,591

Down $637,759 (-2.7%) from 2015

Net Assets

Down

$16,159,328

Down $438,171 (-2.6%) from 2015

Liabilities

Down

$6,516,263

Down $199,588 (-3.0%) from 2015

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin13th percentile

Revenue

Up

$2,375,075

Up $36,916 (+1.6%) from 2015

Expenses

Up

$2,813,246

Up $71,257 (+2.6%) from 2015

Net Income

Down

-$438,171

Down $34,341 (-8.5%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth26th 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

2016

Assets$22,675,591
Liabilities$6,516,263
Net Assets$16,159,328
Open 2016 Filing

Operations Trend

Revenue Growth51st 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

2016

Revenue$2,375,075
Expenses$2,813,246
Net Income-$438,171
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$2,376,671
Mission and Program Overview

Mission

Provide rural water service

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$17,524,256$10,678,853$28,203,109
Land$338,485-$338,485
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Howard WilliamsFormer Secre-$6,100$6,100
Gregory L NeeleySecretaryPT$5,200$5,200
Dallas CoxPresident-$5,200$5,200
George PurcellVice Preside-$5,200$5,200
Warren LakesDirector-$5,200$5,200
Tim MaddenTreasurer-$4,800$4,800
Billy Joe RoseDirector-$1,200$1,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,344,409
Investment Income
$30,666
Other Revenue
$0
Change in Net Assets
$-438,171

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,375,075
Total Revenue per Audited Statements
$2,375,075
Total Revenue per Form 990
$2,375,075
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,813,246
Total Expenses per Audited Statements$2,813,246
Total Expenses per Form 990$2,813,246
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$11,500
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
Dallas Cox
Title
President
Phone
6062877000
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dallas Cox
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
0
Employees
17

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

“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”

Raw XML Appendix341 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0141553
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0140353
IRS990/AccountsReceivableGrp/BOYAmt0338830
IRS990/AccountsReceivableGrp/EOYAmt0361618
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE RURAL WATER SERVICE
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0347607
IRS990/AllOtherExpensesGrp/TotalAmt0347607
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JACKSON COUNTY WATER ASSOCIATION I
IRS990/BooksInCareOfDetail/PhoneNum06062877000
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 232
IRS990/BooksInCareOfDetail/USAddress/CityNm0TYNER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040486
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0126
IRS990/CashNonInterestBearingGrp/EOYAmt0800
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt036300
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt036300
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt030666
IRS990/CYOtherExpensesAmt02037933
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02344409
IRS990/CYRevenuesLessExpensesAmt0-438171
IRS990/CYSalariesCompEmpBnftPaidAmt0775313
IRS990/CYTotalExpensesAmt02813246
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02375075
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0754017
IRS990/DepreciationDepletionGrp/TotalAmt0754017
IRS990/Desc0ASSOCIATION PROVIDES WATER UTILITY SERVICE TO APPROXIMATELY 4,000 MEMBERS IN JACKSON AND ROCKCASTLE COUNTIES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02639097
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt46.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt54.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt64.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0HOWARD WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm1DALLAS COX
IRS990/Form990PartVIISectionAGrp/PersonNm2WARREN LAKES
IRS990/Form990PartVIISectionAGrp/PersonNm3GEORGE PURCELL
IRS990/Form990PartVIISectionAGrp/PersonNm4GREGORY L NEELEY
IRS990/Form990PartVIISectionAGrp/PersonNm5TIM MADDEN
IRS990/Form990PartVIISectionAGrp/PersonNm6BILLY JOE ROSE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt06100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt35200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt45200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt54800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt61200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0FORMER SECRE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt019850
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt021446
IRS990/GrossReceiptsAmt02376671
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InterestGrp/ProgramServicesAmt0219063
IRS990/InterestGrp/TotalAmt0219063
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0165548
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0144338
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt010816
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010816
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010678853
IRS990/LandBldgEquipBasisNetGrp/BOYAmt017979328
IRS990/LandBldgEquipBasisNetGrp/EOYAmt017862741
IRS990/LandBldgEquipCostOrOtherBssAmt028541594
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01596
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE RURAL WATER SERVICE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06561098
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06364410
IRS990/NetAssetsOrFundBalancesBOYAmt016597499
IRS990/NetAssetsOrFundBalancesEOYAmt016159328
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt019850
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt019850
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt016694
IRS990/OfficeExpensesGrp/TotalAmt016694
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0690
IRS990/OtherAssetsTotalGrp/EOYAmt0690
IRS990/OtherExpensesGrp/Desc0INSURANCE - OTHER
IRS990/OtherExpensesGrp/Desc1PURCHASED POWER
IRS990/OtherExpensesGrp/Desc2MATERIALS & SUPPLIES (PLA
IRS990/OtherExpensesGrp/Desc3CHEMICALS
IRS990/OtherExpensesGrp/ProgramServicesAmt0284324
IRS990/OtherExpensesGrp/ProgramServicesAmt1198937
IRS990/OtherExpensesGrp/ProgramServicesAmt2120961
IRS990/OtherExpensesGrp/ProgramServicesAmt396330
IRS990/OtherExpensesGrp/TotalAmt0284324
IRS990/OtherExpensesGrp/TotalAmt1198937
IRS990/OtherExpensesGrp/TotalAmt2120961
IRS990/OtherExpensesGrp/TotalAmt396330
IRS990/OtherLiabilitiesGrp/BOYAmt013200
IRS990/OtherLiabilitiesGrp/EOYAmt011500
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0662956
IRS990/OtherSalariesAndWagesGrp/TotalAmt0662956
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt050444
IRS990/PayrollTaxesGrp/TotalAmt050444
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt025613
IRS990/PensionPlanContributionsGrp/TotalAmt025613
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031848
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt063478
IRS990/PrincipalOfficerNm0DALLAS COX
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0METERED WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1WATER SALES FOR RESALE
IRS990/ProgramServiceRevenueGrp/Desc2LATE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4TAP ON FEES INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02103809
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1105056
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt251301
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt339981
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt431200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02103809
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1105056
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt251301
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt339981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt431200
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ASSOCIATION PROVIDES WATER UTILITY SERVICE TO APPROXIMATELY 4,000 MEMBERS IN JACKSON AND ROCKCASTLE COUNTIES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0137849
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-2219
IRS990/PYOtherExpensesAmt01996925
IRS990/PYProgramServiceRevenueAmt02340378
IRS990/PYRevenuesLessExpensesAmt0-403830
IRS990/PYSalariesCompEmpBnftPaidAmt0745064
IRS990/PYTotalExpensesAmt02741989
IRS990/PYTotalRevenueAmt02338159
IRS990/ReconcilationRevenueExpnssAmt0-438171
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04796980
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04241926
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt017524256
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010678853
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028203109
IRS990ScheduleD/ExpensesSubtotalAmt02813246
IRS990ScheduleD/LandGrp/BookValueAmt0338485
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0338485
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt02375075
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017862741
IRS990ScheduleD/TotalExpensesPerForm990Amt02813246
IRS990ScheduleD/TotalLiabilityAmt011500
IRS990ScheduleD/TotalRevenuePerForm990Amt02375075
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02375075
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02813246
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 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/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/TotalAssetsBOYAmt023313350
IRS990/TotalAssetsEOYAmt022675591
IRS990/TotalAssetsGrp/BOYAmt023313350
IRS990/TotalAssetsGrp/EOYAmt022675591
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02776946
IRS990/TotalFunctionalExpensesGrp/TotalAmt02813246
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06715851
IRS990/TotalLiabilitiesEOYAmt06516263
IRS990/TotalLiabilitiesGrp/BOYAmt06715851
IRS990/TotalLiabilitiesGrp/EOYAmt06516263
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016597499
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016159328
IRS990/TotalOtherProgSrvcExpenseAmt0137849
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt013062
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt013062
IRS990/TotalProgramServiceExpensesAmt02776946
IRS990/TotalProgramServiceRevenueAmt02344409
IRS990/TotalReportableCompFromOrgAmt032900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02375075
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02375075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023313350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022675591
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt016597499
IRS990/UnrestrictedNetAssetsGrp/EOYAmt016159328
IRS990/USAddress/AddressLine1Txt0PO BOX 1010
IRS990/USAddress/CityNm0MCKEE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040447
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.JCWACO.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALLAS COX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06062877000
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0B5AF86BE4C7E2721889D34699BB1C63A1848B6CE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01C196688A2CA714784FDFFC8C264CC80F338CE36
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/PreparationDt02017-05-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT C ABNER CPA
ReturnHeader/ReturnTs02017-05-26T09:13:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,675,591
Liabilities
$6,516,263
Net assets
$16,159,328
Revenue
$2,375,075
Expenses
$2,813,246
Net income
-$438,171
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
2016Detailed filing. Detailed filing data is available for this year.$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