Civic Intelligence

Western Rockcastle Water Associations Inc

EIN 61-0904314 • 501(c)12 • MT Vernon, KY

View Organization Page

Profile

To provide water service to rural citizens in rockcastle county, kentucky and surrounding counties.

PO Box 627MT Vernon, KY 40456

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.48x

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

501(c)12 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

1.17x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Net Margin

44th percentile

8.4%

Higher net margin than 44% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$72,336

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Asset Growth

82nd percentile

15%

Faster asset growth than 82% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

29%

Faster revenue growth than 83% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$6,930,282

Up $882,829 (+15%) from 2023

Liabilities

Up

$3,341,890

Up $643,478 (+24%) from 2023

Net Assets

Up

$3,588,392

Up $239,351 (+7.1%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin44th percentile

Revenue

Up

$2,849,023

Up $639,738 (+29%) from 2023

Expenses

Up

$2,609,672

Up $133,996 (+5.4%) from 2023

Net Income

Up

$239,351

Up $505,742 (+190%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $7,920,021Liabilities 2014: $3,591,232Net Assets 2014: $4,328,7892014Assets 2015: $7,855,369Liabilities 2015: $3,395,289Net Assets 2015: $4,460,0802015Assets 2016: $7,573,647Liabilities 2016: $3,228,724Net Assets 2016: $4,344,9232016Assets 2017: $7,608,207Liabilities 2017: $3,036,777Net Assets 2017: $4,571,4302017Assets 2018: $7,618,104Liabilities 2018: $3,005,736Net Assets 2018: $4,612,3682018Assets 2019: $7,361,450Liabilities 2019: $3,022,198Net Assets 2019: $4,339,2522019Assets 2020: $7,133,061Liabilities 2020: $2,960,232Net Assets 2020: $4,172,8292020Assets 2021: $7,209,280Liabilities 2021: $2,930,163Net Assets 2021: $4,279,1172021Assets 2022: $6,374,167Liabilities 2022: $2,758,735Net Assets 2022: $3,615,4322022Assets 2023: $6,047,453Liabilities 2023: $2,698,412Net Assets 2023: $3,349,0412023Assets 2024: $6,930,282Liabilities 2024: $3,341,890Net Assets 2024: $3,588,3922024

Highlighted filing

2024

Assets$6,930,282
Liabilities$3,341,890
Net Assets$3,588,392
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $2,333,966Expenses 2014: $2,094,607Net Income 2014: $239,3592014Revenue 2015: $2,334,359Expenses 2015: $2,406,210Net Income 2015: -$71,8512015Revenue 2016: $2,149,062Expenses 2016: $2,264,219Net Income 2016: -$115,1572016Revenue 2017: $2,145,746Expenses 2017: $1,919,239Net Income 2017: $226,5072017Revenue 2018: $1,997,455Expenses 2018: $1,956,517Net Income 2018: $40,9382018Revenue 2019: $2,064,814Expenses 2019: $2,337,930Net Income 2019: -$273,1162019Revenue 2020: $2,059,338Expenses 2020: $2,225,761Net Income 2020: -$166,4232020Revenue 2021: $2,109,846Expenses 2021: $2,287,391Net Income 2021: -$177,5452021Revenue 2022: $2,556,629Expenses 2022: $2,499,304Net Income 2022: $57,3252022Revenue 2023: $2,209,285Expenses 2023: $2,475,676Net Income 2023: -$266,3912023Revenue 2024: $2,849,023Expenses 2024: $2,609,672Net Income 2024: $239,3512024

Highlighted filing

2024

Revenue$2,849,023
Expenses$2,609,672
Net Income$239,351
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,930,282
Liabilities
$3,341,890
Net assets
$3,588,392
Revenue
$2,849,023
Expenses
$2,609,672
Net income
$239,351
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.93$3.34$3.59$2.85$2.61$0.24
2023Detailed filing. Detailed filing data is available for this year.$6.05$2.70$3.35$2.21$2.48$0.27
2022Detailed filing. Detailed filing data is available for this year.$6.37$2.76$3.62$2.56$2.50$0.06
2021Detailed filing. Detailed filing data is available for this year.$7.21$2.93$4.28$2.11$2.29$0.18
2020Detailed filing. Detailed filing data is available for this year.$7.13$2.96$4.17$2.06$2.23$0.17
2019Detailed filing. Detailed filing data is available for this year.$7.36$3.02$4.34$2.06$2.34$0.27
2018Detailed filing. Detailed filing data is available for this year.$7.62$3.01$4.61$2.00$1.96$0.04
2017Detailed filing. Detailed filing data is available for this year.$7.61$3.04$4.57$2.15$1.92$0.23
2016Detailed filing. Detailed filing data is available for this year.$7.57$3.23$4.34$2.15$2.26$0.12
2015Detailed filing. Detailed filing data is available for this year.$7.86$3.40$4.46$2.33$2.41$0.07
2014Detailed filing. Detailed filing data is available for this year.$7.92$3.59$4.33$2.33$2.09$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$2,849,023
Mission and Program Overview

Mission

To provide water service to rural citizens in rockcastle county, kentucky and surrounding counties.

Providing water sources and services to western rockcastle customers that are located in rockcastle county and surrounding countines in kentucky.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,346,725$5,519,611▲ $1,172,886
Cash and Non-Interest-Bearing Accounts$981,282$777,032▼ $204,250
Accounts Receivable$352,169$257,617▼ $94,552
Savings and Temporary Cash Investments$214,258$212,742▼ $1,516
Inventories for Sale or Use$115,905$133,250▲ $17,345
Prepaid Expenses and Deferred Charges$37,114$30,030▼ $7,084
Total Assets$6,047,453$6,930,282▲ $882,829
Liabilities
Other Liabilities$2,430,654$2,917,139▲ $486,485
Accounts Payable and Accrued Expenses$267,758$424,751▲ $156,993
Total Liabilities$2,698,412$3,341,890▲ $643,478
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,349,041$3,588,392▲ $239,351
Total Net Assets Fund Balance$3,349,041$3,588,392▲ $239,351
Total Liabilities and Net Assets / Fund Balance$6,047,453$6,930,282▲ $882,829

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,519,611$7,610,048-
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paula DebordeExecutive DiFT$67,273$5,063$72,336

Board Members and Trustees

NameTitle
Eddie J HammPresident
Albert MartinBoard Member
Jerry WoodallBoard Member
Julie PiggSecretary/tr
Darrell WhitakerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$567,308
Program Service Revenue
$2,243,502
Investment Income
$2,318
Other Revenue
$35,895
Change in Net Assets
$239,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,980,593
Salaries, Compensation, and Employee Benefits$629,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$629,079
Depreciation Depletion---$332,007
All Other Expenses---$133,232
Interest---$100,264
Office Expenses---$77,137
Other Expenses---$50,976
Insurance---$37,830
Fees for Services Accounting---$22,400
Total Functional Expenses$0$0$0$2,609,672
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
Secured Mortgages$2,849,776
Customer Deposits$67,363
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
Western Rockcastle Water Assco Inc
EIN
61-0904314
Phone
6062568283
Address
PO BOX 627, MT VERNON, KY 40456

Signing Officer

Name
Paula Deborde
Title
Executive Director
Phone
6063084793
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Deborde
Formed
1972
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
0
Employees
10

Preparer

Firm
Sk Lee Cpas Psc
Address
208 PAULINE DR STE D, BEREA, KY 40403
Preparer
Sammy K Lee CPA
Phone
8599863756
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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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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03588392
IRS990/TotalOtherCompensationAmt05063
IRS990/TotalProgramServiceRevenueAmt02243502
IRS990/TotalReportableCompFromOrgAmt067273
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02281715
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02849023
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06047453
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06930282
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0435 HWY 150
IRS990/USAddress/CityNm0MT VERNON
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040456
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAULA DEBORDE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06063084793
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN ROCKCASTLE WATER ASSCO INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0610904314
ReturnHeader/Filer/PhoneNum06062568283
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 627
ReturnHeader/Filer/USAddress/CityNm0MT VERNON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040456
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611275383
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SK LEE CPAS PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 PAULINE DR STE D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEREA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040403
ReturnHeader/PreparerPersonGrp/PhoneNum08599863756
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMMY K LEE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-03T18:38:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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