Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 8.8% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Assets
Up$6,717,560
Up $29,896 (+0.4%) from 2015
Net Assets
Up$4,958,884
Up $39,176 (+0.8%) from 2015
Liabilities
Down$1,758,676
Down $9,280 (-0.5%) from 2015
Revenue
Up$891,579
Up $114,338 (+15%) from 2015
Expenses
Down$852,403
Down $8,541 (-1.0%) from 2015
Net Income
Up$39,176
Up $122,879 (+147%) from 2015
Judy water association provides water utility service to customers in montgomery, bath, bourbon, clark, and nicholas counties in kentucky.
SEE PART VIII
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,632,039 | $5,591,767 | ▼ $40,272 |
| Savings and Temporary Cash Investments | $907,795 | $991,228 | ▲ $83,433 |
| Accounts Receivable | $83,835 | $85,832 | ▲ $1,997 |
| Prepaid Expenses and Deferred Charges | $8,536 | $9,077 | ▲ $541 |
| Cash and Non-Interest-Bearing Accounts | $13,761 | $300 | ▼ $13,461 |
| Total Assets | $6,687,664 | $6,717,560 | ▲ $29,896 |
| Other Assets Total | $41,698 | $39,356 | ▼ $2,342 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,645,803 | $1,612,945 | ▼ $32,858 |
| Accounts Payable and Accrued Expenses | $122,153 | $145,731 | ▲ $23,578 |
| Total Liabilities | $1,767,956 | $1,758,676 | ▼ $9,280 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,919,708 | $4,958,884 | ▲ $39,176 |
| Total Net Assets Fund Balance | $4,919,708 | $4,958,884 | ▲ $39,176 |
| Total Liabilities and Net Assets / Fund Balance | $6,687,664 | $6,717,560 | ▲ $29,896 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,219,647 | $3,060,583 | $8,280,230 |
| Other Land Buildings | $291,220 | $1,305,243 | $1,596,463 |
| Land | $80,900 | - | $80,900 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Billy Ray Fawns | Operations Manager | FT | $78,846 | $78,846 |
| Larry Lee | Sec./treas. | PT | $6,100 | $6,100 |
| Carl Hartgrove | Director | PT | $6,100 | $6,100 |
| Greg Williamson | President | PT | $6,100 | $6,100 |
| Line Item | Amount |
|---|---|
| Other Expenses | $532,116 |
| Salaries, Compensation, and Employee Benefits | $320,287 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $275,950 |
| Other Salaries and Wages | - | - | - | $171,700 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $97,146 |
| Interest | - | - | - | $76,723 |
| Insurance | - | - | - | $65,937 |
| Pension Plan Contributions | - | - | - | $30,720 |
| Payroll Taxes | - | - | - | $20,721 |
| Office Expenses | - | - | - | $14,754 |
| Fees for Services Accounting | - | - | - | $12,665 |
| All Other Expenses | - | - | - | $9,119 |
| Other Expenses | - | - | - | $5,824 |
| Total Functional Expenses | $0 | $0 | $0 | $852,403 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,413,850 |
| Expenses per Audited Statements | $852,403 |
| Total Expenses per Form 990 | $852,403 |
| Expenses Not Reported on Form 990 | $561,447 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“All customers of this water utility are members and can vote at the annual meeting.”
“All customers of this water utility are members and are eligible to vote at annual meeting, which includes election of board members.”
“The only committee with authority to act on behalf of the governing body is the board of directors.”
“Board of directors reviews copy of form 990 at board meeting prior to filing.”
“Regularly discuss at board meetings.”
“Approved by board of directors and documented in minutes.”
“Posted on bulletin board at association's office.”
“Larry lee - 5151 us 460, mt sterling, ky 40353. Greg williamson - 5965 maysville road, mt sterling, ky 40353. Carl hartgrove - 3873 hinkston pike, mt sterling, ky 40353.”
“The accounting standards codification (asc) 740-10-50, (formerly the financial accounting standards board interpretation (fin) 48, accounting for uncertainty in income taxes,) requires entities to disclose known or anticipated positions of income tax uncertainty. The association is not aware of any uncertain income tax positions as of february 1, 2017. The association has never been audited by the internal revenue service (irs). However, the tax years of 2013 forward could be subject to examination by the irs or other applicable tax jurisdictions.”
“Cost of goods sold 561,447.”
“Membership dues & assessments 92,500. Route 11 relocation reimb from ky dept of hwys 26,208.”
“Cost of goods sold 561,447.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 122153 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 145731 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 83835 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 85832 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE PART VIII |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9119 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BILLY RAY FAWNS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8594984809 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 781 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MT STERLING |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40353 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 13761 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 300 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 97146 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 561447 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 22500 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2718 |
| IRS990/CYOtherExpensesAmt | 0 | 532116 |
| IRS990/CYOtherRevenueAmt | 0 | 770153 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 96208 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 39176 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 320287 |
| IRS990/CYTotalExpensesAmt | 0 | 852403 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 891579 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 275950 |
| IRS990/Desc | 0 | SEE PART VIII |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12665 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LARRY LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GREG WILLIAMSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CARL HARTGROVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BILLY RAY FAWNS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 6100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 6100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 6100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 78846 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SEC./TREAS. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | OPERATIONS MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1453026 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 1331600 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 65937 |
| IRS990/InterestGrp/TotalAmt | 0 | 76723 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2718 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2718 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4365826 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5632039 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5591767 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9957593 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1363009 |
| IRS990/MembershipDuesAmt | 0 | 22500 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | JUDY WATER ASSOCIATION PROVIDES WATER UTILITY SERVICE TO CUSTOMERS IN MONTGOMERY, BATH, BOURBON, CLARK, AND NICHOLAS COUNTIES IN KENTUCKY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1645803 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1612945 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4919708 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4958884 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 770153 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 770153 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14754 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 41698 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 39356 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | DATA PROCESSING FEES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 28261 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22695 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20188 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5824 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 171700 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 2718 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20721 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 30720 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 8536 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9077 |
| IRS990/PrincipalOfficerNm | 0 | BILLY RAY FAWNS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER LINES FROM DEVELOPER |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RELOCATION REIMB-KY DEPT HWYS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 70000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 26208 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 70000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 26208 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 49686 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2378 |
| IRS990/PYOtherExpensesAmt | 0 | 535168 |
| IRS990/PYOtherRevenueAmt | 0 | 725177 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -83703 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 325776 |
| IRS990/PYTotalExpensesAmt | 0 | 860944 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 777241 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 39176 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 907795 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 991228 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5219647 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3060583 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8280230 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 561447 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 852403 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 80900 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 80900 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 561447 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 291220 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1305243 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1596463 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 561447 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 118708 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 561447 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 118708 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 772871 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-50, (FORMERLY THE FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATION (FIN) 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES,) REQUIRES ENTITIES TO DISCLOSE KNOWN OR ANTICIPATED POSITIONS OF INCOME TAX UNCERTAINTY. THE ASSOCIATION IS NOT AWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AS OF FEBRUARY 1, 2017. THE ASSOCIATION HAS NEVER BEEN AUDITED BY THE INTERNAL REVENUE SERVICE (IRS). HOWEVER, THE TAX YEARS OF 2013 FORWARD COULD BE SUBJECT TO EXAMINATION BY THE IRS OR OTHER APPLICABLE TAX JURISDICTIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD 561,447. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERSHIP DUES & ASSESSMENTS 92,500. ROUTE 11 RELOCATION REIMB FROM KY DEPT OF HWYS 26,208. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | COST OF GOODS SOLD 561,447. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5591767 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 852403 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 891579 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1334318 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1413850 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL CUSTOMERS OF THIS WATER UTILITY ARE MEMBERS AND CAN VOTE AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL CUSTOMERS OF THIS WATER UTILITY ARE MEMBERS AND ARE ELIGIBLE TO VOTE AT ANNUAL MEETING, WHICH INCLUDES ELECTION OF BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ONLY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY IS THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD OF DIRECTORS REVIEWS COPY OF FORM 990 AT BOARD MEETING PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REGULARLY DISCUSS AT BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | APPROVED BY BOARD OF DIRECTORS AND DOCUMENTED IN MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | POSTED ON BULLETIN BOARD AT ASSOCIATION'S OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | LARRY LEE - 5151 US 460, MT STERLING, KY 40353. GREG WILLIAMSON - 5965 MAYSVILLE ROAD, MT STERLING, KY 40353. CARL HARTGROVE - 3873 HINKSTON PIKE, MT STERLING, KY 40353. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 6687664 |
| IRS990/TotalAssetsEOYAmt | 0 | 6717560 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6687664 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6717560 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 22500 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 852403 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1767956 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1758676 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1767956 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1758676 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4919708 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4958884 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 96208 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 97146 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 869079 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 891579 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6687664 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6717560 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 4919708 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 4958884 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4455 VAN THOMPSON ROAD |
| IRS990/USAddress/CityNm | 0 | OWINGSVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 40360 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BILLY RAY FAWNS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | OPERATIONS MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8594984809 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-02-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JUDY WATER ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JUDY |
| ReturnHeader/Filer/EIN | 0 | 611057445 |
| ReturnHeader/Filer/PhoneNum | 0 | 8594984809 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 781 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MT STERLING |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40353 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | D656677BE7F7C1CE8AAF94C49A558D9469F104C8 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 874C2D9DAB0063370631D5AC7CADB80F5AC2EF0E |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 12.217.127.58 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2017-02-04 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 08:42:03 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611038574 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FAULKNER KING & WENZ PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 285 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MT STERLING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40353 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8594981836 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOE KING |
| ReturnHeader/ReturnTs | 0 | 2017-02-08T06:30:58-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
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