Civic Intelligence

Jackson County Water Assoc Inc

990 • Fiscal year 2020 • EIN 61-0849740

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 20, 2021

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

76th percentile

0.37x

Higher debt load relative to assets than 76% of similar nonprofits.

2020 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

87th percentile

3.59x

Higher debt load relative to revenue than 87% of similar nonprofits.

2020 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2020

Net Margin

15th percentile

-13%

Higher net margin than 15% of similar nonprofits.

2020 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

24th percentile

$5,200

Higher top officer pay than 24% of similar nonprofits.

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

2020 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2020

Asset Growth

26th percentile

-2.5%

Faster asset growth than 26% of similar nonprofits.

2020 filings • 501(c)4 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

8th percentile

-34%

Faster revenue growth than 8% of similar nonprofits.

2020 filings • 501(c)4 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$26,004,955

Down $660,915 (-2.5%) from 2019

Net Assets

Down

$16,404,519

Down $360,120 (-2.1%) from 2019

Liabilities

Down

$9,600,436

Down $300,795 (-3.0%) from 2019

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin15th percentile

Revenue

Down

$2,677,365

Down $1,378,681 (-34%) from 2019

Expenses

Down

$3,037,485

Down $176,624 (-5.5%) from 2019

Net Income

Down

-$360,120

Down $1,202,057 (-143%) from 2019

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

2020

Assets$26,004,955
Liabilities$9,600,436
Net Assets$16,404,519
Open 2020 Filing

Operations Trend

Revenue Growth8th 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

2020

Revenue$2,677,365
Expenses$3,037,485
Net Income-$360,120
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 20, 2021
Return Version
2020v4.0
Gross Receipts
$2,677,365
Mission and Program Overview

Mission

Provide rural water service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,453,342$20,650,516▼ $802,826
Savings and Temporary Cash Investments$4,563,146$4,734,460▲ $171,314
Accounts Receivable$417,822$398,128▼ $19,694
Inventories for Sale or Use$180,929$146,380▼ $34,549
Prepaid Expenses and Deferred Charges$48,435$52,596▲ $4,161
Cash and Non-Interest-Bearing Accounts$800$800→ $0
Total Assets$26,665,870$26,004,955▼ $660,915
Other Assets Total$1,396$22,075▲ $20,679
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,787,053$5,592,563▼ $194,490
Other Liabilities$3,918,454$3,820,862▼ $97,592
Accounts Payable and Accrued Expenses$195,724$187,011▼ $8,713
Total Liabilities$9,901,231$9,600,436▼ $300,795
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,764,639$16,404,519▼ $360,120
Total Net Assets Fund Balance$16,764,639$16,404,519▼ $360,120
Total Liabilities and Net Assets / Fund Balance$26,665,870$26,004,955▼ $660,915

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,300,626$13,911,075$34,211,701
Land$349,890-$349,890
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleBaseTotal
Dallas CoxPresident$5,200$5,200
Gregory L NeeleySecretary$5,200$5,200
Jeff BinghamDirector$5,200$5,200
Phillip ChrismanDirector$5,200$5,200
Tim MaddenTreasurer$5,200$5,200
Timmy TruettVice Preside$5,200$5,200
Verl HiselDirector$5,200$5,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,623,940
Investment Income
$53,425
Other Revenue
$0
Change in Net Assets
$-360,120

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,677,365
Total Revenue per Audited Statements
$2,677,365
Total Revenue per Form 990
$2,677,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,318,970
Salaries, Compensation, and Employee Benefits$718,515
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$941,520--$941,520
Other Salaries and Wages$646,921--$646,921
All Other Expenses$357,328--$357,328
Interest$266,924--$266,924
Other Expenses$154,462--$154,462
Payroll Taxes$47,141--$47,141
Office Expenses$33,427--$33,427
Pension Plan Contributions$24,453--$24,453
Total Functional Expenses$3,037,485$0$0$3,037,485

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,037,485
Total Expenses per Audited Statements$3,037,485
Total Expenses per Form 990$3,037,485
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$3,814,363
Customer Deposits$6,500
Notes Payable - Rd$-1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
2021-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dallas Cox
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
0
Employees
14

Preparer

Firm
Abner & Cox Pllc
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

“Insurance - general liabi 59,074 0 0 maintenance 47,075 0 0 debit/credit card payment 36,402 0 0 board fees 36,400 0 0 bad debt expense 32,295 0 0 postage 23,490 0 0 telephone expense 22,962 0 0 miscellaneous expense 22,727 0 0 chemical lab testing 17,780 0 0 transporation expense 17,468 0 0 contracted services - acc 14,750 0 0 insurance - workers compe 10,274 0 0 other taxes & licenses 6,900 0 0 contracted services - leg 6,700 0 0 utilities 2,663 0 0 bank charges 359 0 0 line relocation 9 0 0 total 357,328 0 0”

Raw XML Appendix342 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/LandGrp/OtherCostOrOtherBasisAmt0349890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03814363
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-1
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE - RURAL DEVELOPMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTES PAYABLE - RD
IRS990ScheduleD/RevenueSubtotalAmt02677365
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020650516
IRS990ScheduleD/TotalExpensesPerForm990Amt03037485
IRS990ScheduleD/TotalLiabilityAmt03820862
IRS990ScheduleD/TotalRevenuePerForm990Amt02677365
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02677365
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03037485
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/ExplanationTxt3INSURANCE - GENERAL LIABI 59,074 0 0 MAINTENANCE 47,075 0 0 DEBIT/CREDIT CARD PAYMENT 36,402 0 0 BOARD FEES 36,400 0 0 BAD DEBT EXPENSE 32,295 0 0 POSTAGE 23,490 0 0 TELEPHONE EXPENSE 22,962 0 0 MISCELLANEOUS EXPENSE 22,727 0 0 CHEMICAL LAB TESTING 17,780 0 0 TRANSPORATION EXPENSE 17,468 0 0 CONTRACTED SERVICES - ACC 14,750 0 0 INSURANCE - WORKERS COMPE 10,274 0 0 OTHER TAXES & LICENSES 6,900 0 0 CONTRACTED SERVICES - LEG 6,700 0 0 UTILITIES 2,663 0 0 BANK CHARGES 359 0 0 LINE RELOCATION 9 0 0 TOTAL 357,328 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt026665870
IRS990/TotalAssetsEOYAmt026004955
IRS990/TotalAssetsGrp/BOYAmt026665870
IRS990/TotalAssetsGrp/EOYAmt026004955
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03037485
IRS990/TotalFunctionalExpensesGrp/TotalAmt03037485
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09901231
IRS990/TotalLiabilitiesEOYAmt09600436
IRS990/TotalLiabilitiesGrp/BOYAmt09901231
IRS990/TotalLiabilitiesGrp/EOYAmt09600436
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016764639
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016404519
IRS990/TotalOtherProgSrvcExpenseAmt0374352
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt039392
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt039392
IRS990/TotalProgramServiceExpensesAmt03037485
IRS990/TotalProgramServiceRevenueAmt02623940
IRS990/TotalReportableCompFromOrgAmt036400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02677365
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02677365
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026665870
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026004955
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALLAS COX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06062877000
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-20
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/PreparerFirmEIN0832781232
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ABNER & COX PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 901
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONDON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0407430901
ReturnHeader/PreparerPersonGrp/PhoneNum06068780861
ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT C ABNER CPA
ReturnHeader/ReturnTs02021-11-10T17:35:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DALLAS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COX
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,004,955
Liabilities
$9,600,436
Net assets
$16,404,519
Revenue
$2,677,365
Expenses
$3,037,485
Net income
-$360,120
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
2020Detailed filing. Detailed filing data is available for this year.$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