Civic Intelligence

Harrison County Water Association Inc

EIN 61-0904390 • 501(c)12 • Cynthiana, KY

Profile

To deliver water to customers in the counties served by the association.

PO Box 215Cynthiana, KY 41031

n/A

Siviq Scores

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

Liabilities / Assets

27th percentile

0.14x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.40x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

15th percentile

-3.2%

Higher net margin than 15% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$96,082

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Asset Growth

27th percentile

-0.1%

Faster asset growth than 27% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

17%

Faster revenue growth than 78% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$11,693,854

Down $505,105 (-4.1%) from 2022

Liabilities

Down

$1,494,856

Down $164,283 (-9.9%) from 2022

Net Assets

Down

$10,198,998

Down $340,822 (-3.2%) from 2022

Operations
Liabilities / Revenue26th percentileNet Margin15th percentile

Revenue

Up

$3,423,905

Up $55,056 (+1.6%) from 2022

Expenses

Up

$3,764,727

Up $407,045 (+12%) from 2022

Net Income

Down

-$340,822

Down $351,989 (-3152%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$15M$10M$5.0M$0Assets 2011: $13,265,024Liabilities 2011: $2,534,217Net Assets 2011: $10,730,8072011Assets 2012: $12,745,821Liabilities 2012: $1,889,281Net Assets 2012: $10,856,5402012Assets 2013: $12,641,206Liabilities 2013: $1,906,982Net Assets 2013: $10,734,2242013Assets 2014: $12,325,266Liabilities 2014: $1,832,149Net Assets 2014: $10,493,1172014Assets 2015: $12,171,637Liabilities 2015: $1,823,027Net Assets 2015: $10,348,6102015Assets 2016: $12,049,931Liabilities 2016: $1,823,425Net Assets 2016: $10,226,5062016Assets 2017: $11,623,892Liabilities 2017: $1,340,851Net Assets 2017: $10,283,0412017Assets 2018: $12,116,051Liabilities 2018: $1,648,591Net Assets 2018: $10,467,4602018Assets 2019: $12,093,168Liabilities 2019: $1,549,834Net Assets 2019: $10,543,3342019Assets 2020: $12,115,149Liabilities 2020: $1,549,007Net Assets 2020: $10,566,1422020Assets 2021: $12,165,812Liabilities 2021: $1,606,959Net Assets 2021: $10,558,8532021Assets 2022: $12,198,959Liabilities 2022: $1,659,139Net Assets 2022: $10,539,8202022Assets 2023: $11,693,854Liabilities 2023: $1,494,856Net Assets 2023: $10,198,9982023

Highlighted filing

2023

Assets$11,693,854
Liabilities$1,494,856
Net Assets$10,198,998
Open 2023 Filing

Operations Trend

Revenue Growth78th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $2,408,1042011Expenses 2012: $2,439,8722012Revenue 2013: $2,264,211Expenses 2013: $2,386,527Net Income 2013: -$122,3162013Revenue 2014: $2,378,050Expenses 2014: $2,619,157Net Income 2014: -$241,1072014Revenue 2015: $2,560,087Expenses 2015: $2,704,594Net Income 2015: -$144,5072015Revenue 2016: $2,768,482Expenses 2016: $2,890,586Net Income 2016: -$122,1042016Revenue 2017: $2,823,832Expenses 2017: $2,767,297Net Income 2017: $56,5352017Revenue 2018: $2,895,223Expenses 2018: $2,710,804Net Income 2018: $184,4192018Revenue 2019: $2,942,192Expenses 2019: $2,866,318Net Income 2019: $75,8742019Revenue 2020: $3,105,529Expenses 2020: $3,082,721Net Income 2020: $22,8082020Revenue 2021: $3,004,781Expenses 2021: $3,012,070Net Income 2021: -$7,2892021Revenue 2022: $3,368,849Expenses 2022: $3,357,682Net Income 2022: $11,1672022Revenue 2023: $3,423,905Expenses 2023: $3,764,727Net Income 2023: -$340,8222023

Highlighted filing

2023

Revenue$3,423,905
Expenses$3,764,727
Net Income-$340,822
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$11,693,854
Liabilities
$1,494,856
Net assets
$10,198,998
Revenue
$3,423,905
Expenses
$3,764,727
Net income
-$340,822
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$11.7$1.49$10.2$3.42$3.76$0.34
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$1.66$10.5$3.37$3.36$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$1.61$10.6$3.00$3.01$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.1$1.55$10.6$3.11$3.08$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.1$1.55$10.5$2.94$2.87$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$1.65$10.5$2.90$2.71$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$1.34$10.3$2.82$2.77$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$1.82$10.2$2.77$2.89$0.12
2015Detailed filing. Detailed filing data is available for this year.$12.2$1.82$10.3$2.56$2.70$0.14
2014Summary only. Only limited summary data is available for this year.$12.3$1.83$10.5$2.38$2.62$0.24
2013Detailed filing. Detailed filing data is available for this year.$12.6$1.91$10.7$2.26$2.39$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$1.89$10.9$2.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$2.53$10.7$2.41
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 30, 2019
Return Version
2018v3.1
Gross Receipts
$2,895,223
Mission and Program Overview

Mission

To deliver water to customers in the counties served by the association.

Sale of water to residents and commercial businesses of harrison county, bourbon county, nicholas county, and scott county, kentucky.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$10,283,041$10,467,460▲ $184,419
Land, Buildings, and Equipment, Net$9,528,865$9,626,117▲ $97,252
Savings and Temporary Cash Investments$1,314,186$1,286,789▼ $27,397
Cash and Non-Interest-Bearing Accounts$515,834$867,137▲ $351,303
Accounts Receivable$218,034$227,590▲ $9,556
Inventories for Sale or Use$26,999$52,033▲ $25,034
Pledges and Grants Receivable-$34,209-
Prepaid Expenses and Deferred Charges$15,943$16,637▲ $694
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$11,623,892$12,116,051▲ $492,159
Other Assets Total$4,031$5,539▲ $1,508
Liabilities
Tax Exempt Bond Liabilities$1,053,589$1,256,694▲ $203,105
Accounts Payable and Accrued Expenses$124,128$213,952▲ $89,824
Other Liabilities$163,134$177,945▲ $14,811
Total Liabilities$1,340,851$1,648,591▲ $307,740
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,283,041$10,467,460▲ $184,419
Total Liabilities and Net Assets / Fund Balance$11,623,892$12,116,051▲ $492,159

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,233,685$12,001,942$21,235,627
Buildings$359,724$589,503$949,227
Land$32,708-$32,708
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
J Frank MarshPresidentPT$3,600$3,600
Lewis FurnishTreasurerPT$3,600$3,600
Patty HannaSecretaryPT$3,000$3,000
Gary CarterMemberPT$2,700$2,700
Lincoln CliffordMemberPT$2,700$2,700
Paul WilsonMemberPT$2,700$2,700
Russell GrayVice-presidentPT$2,700$2,700
Revenue and Support

Revenue Composition

Contributions and Grants
$110,150
Program Service Revenue
$2,762,447
Investment Income
$22,626
Other Revenue
$0
All Other Contributions
$56,275
Change in Net Assets
$184,419

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,785,073
Revenue Not Reported on Financial Statements
$110,150
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$110,150
Total Revenue per Audited Statements
$2,785,073
Total Revenue per Form 990
$2,895,223
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,076,471
Salaries, Compensation, and Employee Benefits$634,333
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$301,918$126,491-$428,409
Depreciation Depletion$423,179--$423,179
Other Employee Benefits$76,376$72,946-$149,322
All Other Expenses$50,866$20,023-$70,889
Fees for Services Other$30,934$31,391-$62,325
Other Expenses$53,804$664-$53,804
Office Expenses-$42,400-$42,400
Payroll Taxes$18,210$17,392-$35,602
Interest$35,160--$35,160
Insurance$34,087--$34,087
Current Officers, Directors, Trustees, and Key Employees-$21,000-$21,000
Fees for Services Accounting-$18,200-$18,200
Fees for Services Legal-$8,881-$8,881
Total Functional Expenses$2,351,416$359,388$0$2,710,804

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,710,804
Total Expenses per Audited Statements$2,710,804
Total Expenses per Form 990$2,710,804
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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 Payable$136,723
Accrued Sick Pay$21,434
Taxes Payable$15,049
Accrued Interest Payable$4,739
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Association uses outside cpa for billing or water sales. Also, outside cpa keeps financial records of association.”

Form 990, Part VI, Section A, Line 7A

“All customers of the association are considered members and have rights to vote at meetings.”

Form 990, Part VI, Section A, Line 7B

“Members may vote on issues at meetings”

Form 990, Part VI, Section B, Line 11B

“Copy or form 990 provided to board of water association before filing.”

Form 990, Part VI, Section C, Line 19

“Upon request at the water association office”

Filing and Contact Details

Filer

Filer Name
Harrison County Water Association Inc
EIN
61-0904390
Phone
8592344284
Address
PO BOX 215, CYNTHIANA, KY 41031

Signing Officer

Name
J Frank Marsh
Title
President
Phone
8592344284
Signed
2019-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Frank Marsh
Formed
1965
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
3
Employees
18
Volunteers
0

Preparer

Firm
Rfh Pllc
Address
300 WEST VINE STREET STE 800, LEXINGTON, KY 40507-1812
Preparer
Bradley J Hayes CPA
Phone
8592311800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization did not change its oversight or selection process in 2018.”

Financial Statement Notes

PART X, LINE 2:

“Harrison county water association, inc. Was created and organized as a non-profit association under section 501(c)12 of the internal revenue code. No income tax is applicable due to the association's tax exempt status. The association files an income tax return in the u.s. Federal jurisdiction and the state of kentucky. The association is generally no longer subject to income tax examinations by tax authorities for years before 2015. The association believes there are no tax positions that meet the more likely than not threshold for disclosure in these financial statements.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Grants and tap fees 110,150.”

Raw XML AppendixShowing 400 of 418 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
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01200
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt042400
IRS990/OfficeExpensesGrp/TotalAmt042400
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04031
IRS990/OtherAssetsTotalGrp/EOYAmt05539
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt072946
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt076376
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0149322
IRS990/OtherExpensesGrp/Desc0PURCHASED WATER
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS
IRS990/OtherExpensesGrp/Desc3TRANSPORTATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0664
IRS990/OtherExpensesGrp/ProgramServicesAmt01176427
IRS990/OtherExpensesGrp/ProgramServicesAmt177933
IRS990/OtherExpensesGrp/ProgramServicesAmt272522
IRS990/OtherExpensesGrp/ProgramServicesAmt353804
IRS990/OtherExpensesGrp/TotalAmt01176427
IRS990/OtherExpensesGrp/TotalAmt177933
IRS990/OtherExpensesGrp/TotalAmt273186
IRS990/OtherExpensesGrp/TotalAmt353804
IRS990/OtherLiabilitiesGrp/BOYAmt0163134
IRS990/OtherLiabilitiesGrp/EOYAmt0177945
IRS990/OtherSourcesGrossIncomeAmt022626
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017392
IRS990/PayrollTaxesGrp/ProgramServicesAmt018210
IRS990/PayrollTaxesGrp/TotalAmt035602
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt034209
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015943
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016637
IRS990/PrincipalOfficerNm0J FRANK MARSH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/BusinessCd4221000
IRS990/ProgramServiceRevenueGrp/Desc0SALE OF WATER - RESIDE
IRS990/ProgramServiceRevenueGrp/Desc1SALE OF WATER - COMMER
IRS990/ProgramServiceRevenueGrp/Desc2LATE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc3RECONNECT FEES
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS RECEIPTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02551814
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1138950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt253328
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311956
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt44586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02551814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1138950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt253328
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311956
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt44586
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt051080
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt019069
IRS990/PYOtherExpensesAmt02141688
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02753683
IRS990/PYRevenuesLessExpensesAmt056535
IRS990/PYSalariesCompEmpBnftPaidAmt0625609
IRS990/PYTotalExpensesAmt02767297
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02823832
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0184419
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02762447
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt010283041
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt010467460
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01314186
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01286789
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0359724
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0589503
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0949227
IRS990ScheduleD/EquipmentGrp/BookValueAmt09233685
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012001942
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021235627
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02710804
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt032708
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032708
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1136723
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt221434
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34739
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED SICK PAY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0110150
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0110150
IRS990ScheduleD/RevenueSubtotalAmt02785073
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HARRISON COUNTY WATER ASSOCIATION, INC. WAS CREATED AND ORGANIZED AS A NON-PROFIT ASSOCIATION UNDER SECTION 501(C)12 OF THE INTERNAL REVENUE CODE. NO INCOME TAX IS APPLICABLE DUE TO THE ASSOCIATION'S TAX EXEMPT STATUS. THE ASSOCIATION FILES AN INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF KENTUCKY. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2015. THE ASSOCIATION BELIEVES THERE ARE NO TAX POSITIONS THAT MEET THE MORE LIKELY THAN NOT THRESHOLD FOR DISCLOSURE IN THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GRANTS AND TAP FEES 110,150.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09626117
IRS990ScheduleD/TotalExpensesPerForm990Amt02710804
IRS990ScheduleD/TotalLiabilityAmt0177945
IRS990ScheduleD/TotalRevenuePerForm990Amt02895223
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02785073
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02710804
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION USES OUTSIDE CPA FOR BILLING OR WATER SALES. ALSO, OUTSIDE CPA KEEPS FINANCIAL RECORDS OF ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL CUSTOMERS OF THE ASSOCIATION ARE CONSIDERED MEMBERS AND HAVE RIGHTS TO VOTE AT MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MAY VOTE ON ISSUES AT MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPY OR FORM 990 PROVIDED TO BOARD OF WATER ASSOCIATION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST AT THE WATER ASSOCIATION OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS IN 2018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt01053589
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt01256694
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011623892
IRS990/TotalAssetsEOYAmt012116051
IRS990/TotalAssetsGrp/BOYAmt011623892
IRS990/TotalAssetsGrp/EOYAmt012116051
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0110150
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0359388
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02351416
IRS990/TotalFunctionalExpensesGrp/TotalAmt02710804
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01340851
IRS990/TotalLiabilitiesEOYAmt01648591
IRS990/TotalLiabilitiesGrp/BOYAmt01340851
IRS990/TotalLiabilitiesGrp/EOYAmt01648591
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010283041
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010467460
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01813
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01813
IRS990/TotalProgramServiceExpensesAmt02351416
IRS990/TotalProgramServiceRevenueAmt02762447
IRS990/TotalReportableCompFromOrgAmt021000
IRS990/TotalRevenueGrp/ExclusionAmt022626
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02762447
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02895223
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011623892
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012116051
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 215
IRS990/USAddress/CityNm0CYTHIANA
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd041031
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0J FRANK MARSH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08592344284
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HARRISON COUNTY WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HARR
ReturnHeader/Filer/EIN0610904390
ReturnHeader/Filer/PhoneNum08592344284
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 215
ReturnHeader/Filer/USAddress/CityNm0CYNTHIANA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041031
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05BBC7BE517DE416D9B719C9129EBE0CEE72C0327
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CFDED9102062875DE72463606D24400F2391F973

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