Civic Intelligence

Jackson County Water Assoc Inc

990 • Fiscal year 2017 • EIN 61-0849740

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 28, 2018

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

65th percentile

0.33x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

3.16x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Net Margin

17th percentile

-5.6%

Higher net margin than 17% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

33rd percentile

$5,600

Higher top officer pay than 33% of similar nonprofits.

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

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Asset Growth

57th percentile

6.0%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

6.7%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$24,028,788

Up $1,353,197 (+6.0%) from 2016

Net Assets

Down

$16,018,343

Down $140,985 (-0.9%) from 2016

Liabilities

Up

$8,010,445

Up $1,494,182 (+23%) from 2016

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin17th percentile

Revenue

Up

$2,534,752

Up $159,677 (+6.7%) from 2016

Expenses

Down

$2,675,737

Down $137,509 (-4.9%) from 2016

Net Income

Up

-$140,985

Up $297,186 (+68%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2017

Assets$24,028,788
Liabilities$8,010,445
Net Assets$16,018,343
Open 2017 Filing

Operations Trend

Revenue Growth56th 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

2017

Revenue$2,534,752
Expenses$2,675,737
Net Income-$140,985
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 28, 2018
Return Version
2017v2.3
Gross Receipts
$2,534,752
Mission and Program Overview

Mission

Provide rural water service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,862,741$19,368,094▲ $1,505,353
Savings and Temporary Cash Investments$4,241,926$4,052,717▼ $189,209
Accounts Receivable$361,618$379,518▲ $17,900
Inventories for Sale or Use$144,338$180,841▲ $36,503
Prepaid Expenses and Deferred Charges$63,478$46,128▼ $17,350
Cash and Non-Interest-Bearing Accounts$800$800→ $0
Total Assets$22,675,591$24,028,788▲ $1,353,197
Other Assets Total$690$690→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,364,410$6,154,582▼ $209,828
Other Liabilities$11,500$1,549,318▲ $1,537,818
Accounts Payable and Accrued Expenses$140,353$306,545▲ $166,192
Total Liabilities$6,516,263$8,010,445▲ $1,494,182
Net Assets / Fund Balance
Unrestricted Net Assets$16,159,328$16,018,343▼ $140,985
Total Net Assets Fund Balance$16,159,328$16,018,343▼ $140,985
Total Liabilities and Net Assets / Fund Balance$22,675,591$24,028,788▲ $1,353,197

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,023,204$11,236,908$30,260,112
Land$344,890-$344,890
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleBaseTotal
Dallas CoxPresident$5,600$5,600
George PurcellVice Preside$5,600$5,600
Gregory L NeeleySecretary$5,600$5,600
Tim MaddenTreasurer$5,600$5,600
Warren LakesDirector$5,600$5,600
Billy Joe RoseDirector$5,200$5,200
Timmy TruettDirector$1,600$1,600
Revenue and Support

Revenue Composition

Contributions and Grants
$9,247
Program Service Revenue
$2,454,900
Investment Income
$70,605
Other Revenue
$0
Change in Net Assets
$-140,985

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,534,752
Total Revenue per Audited Statements
$2,534,752
Total Revenue per Form 990
$2,534,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,943,417
Salaries, Compensation, and Employee Benefits$732,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$768,747--$768,747
Other Salaries and Wages$629,097--$629,097
All Other Expenses$314,543--$314,543
Interest$211,189--$211,189
Other Expenses$59,856--$59,856
Payroll Taxes$47,379--$47,379
Current Officers, Directors, Trustees, and Key Employees-$34,800-$34,800
Office Expenses$22,266--$22,266
Pension Plan Contributions$21,044--$21,044
Total Functional Expenses$2,640,937$34,800$0$2,675,737

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,675,737
Total Expenses per Audited Statements$2,675,737
Total Expenses per Form 990$2,675,737
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
Notes Payable - Rural Development$1,531,598
Customer Deposits$10,200
Prepaid Tap on or Move Meter Chg$7,520
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
2018-08-28
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 59,248 0 0 insurance - general liabi 52,714 0 0 miscellaneous expense 34,105 0 0 bad debt expense 26,532 0 0 postage 25,715 0 0 debit/credit card payment 23,394 0 0 transporation expense 22,691 0 0 telephone expense 18,999 0 0 chemical lab testing 16,696 0 0 contracted services - acc 12,000 0 0 insurance - workers compe 10,048 0 0 other taxes & licenses 6,634 0 0 utilities 2,786 0 0 contracted services - leg 2,675 0 0 bank charges 306 0 0 total 314,543 0 0”

Raw XML Appendix353 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/EquipmentGrp/OtherCostOrOtherBasisAmt030260112
IRS990ScheduleD/ExpensesSubtotalAmt02675737
IRS990ScheduleD/LandGrp/BookValueAmt0344890
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0344890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01531598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt27520
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE - RURAL DEVELOPMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PREPAID TAP ON OR MOVE METER CHG
IRS990ScheduleD/RevenueSubtotalAmt02534752
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019368094
IRS990ScheduleD/TotalExpensesPerForm990Amt02675737
IRS990ScheduleD/TotalLiabilityAmt01549318
IRS990ScheduleD/TotalRevenuePerForm990Amt02534752
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02534752
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02675737
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 59,248 0 0 INSURANCE - GENERAL LIABI 52,714 0 0 MISCELLANEOUS EXPENSE 34,105 0 0 BAD DEBT EXPENSE 26,532 0 0 POSTAGE 25,715 0 0 DEBIT/CREDIT CARD PAYMENT 23,394 0 0 TRANSPORATION EXPENSE 22,691 0 0 TELEPHONE EXPENSE 18,999 0 0 CHEMICAL LAB TESTING 16,696 0 0 CONTRACTED SERVICES - ACC 12,000 0 0 INSURANCE - WORKERS COMPE 10,048 0 0 OTHER TAXES & LICENSES 6,634 0 0 UTILITIES 2,786 0 0 CONTRACTED SERVICES - LEG 2,675 0 0 BANK CHARGES 306 0 0 TOTAL 314,543 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/TotalAssetsBOYAmt022675591
IRS990/TotalAssetsEOYAmt024028788
IRS990/TotalAssetsGrp/BOYAmt022675591
IRS990/TotalAssetsGrp/EOYAmt024028788
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09247
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02640937
IRS990/TotalFunctionalExpensesGrp/TotalAmt02675737
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06516263
IRS990/TotalLiabilitiesEOYAmt08010445
IRS990/TotalLiabilitiesGrp/BOYAmt06516263
IRS990/TotalLiabilitiesGrp/EOYAmt08010445
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016159328
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016018343
IRS990/TotalOtherProgSrvcExpenseAmt0164819
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt012713
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt012713
IRS990/TotalProgramServiceExpensesAmt02640937
IRS990/TotalProgramServiceRevenueAmt02454900
IRS990/TotalReportableCompFromOrgAmt034800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02525505
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02534752
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt022675591
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024028788
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt016159328
IRS990/UnrestrictedNetAssetsGrp/EOYAmt016018343
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALLAS COX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06062877000
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-28
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/AtSubmissionCreationDeviceId03B1D31E76CD1C70699A781690D44F456F7344810
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01EFC2CED23F079C9EED1B74F8A68CF0526FC1586
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-09-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:57:37
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/PreparationDt02018-08-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT C ABNER CPA
ReturnHeader/ReturnTs02018-09-14T13:57:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,028,788
Liabilities
$8,010,445
Net assets
$16,018,343
Revenue
$2,534,752
Expenses
$2,675,737
Net income
-$140,985
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
2017Detailed filing. Detailed filing data is available for this year.$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

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