Civic Intelligence

Southeastern Water Association Inc

EIN 61-1282354 • 501(c)12 • Somerset, KY

Profile

To provide water supply and services to the members of the association

6615 Highway 914Somerset, KY 42501

www.southeasternwater.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.35x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

1.72x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Net Margin

80th percentile

21%

Higher net margin than 80% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$99,136

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

$25M-$50M nonprofits • Source year 2024

Asset Growth

79th percentile

8.2%

Faster asset growth than 79% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

18%

Faster revenue growth than 87% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$33,125,781

Up $2,517,790 (+8.2%) from 2023

Liabilities

Up

$11,499,593

Up $494,428 (+4.5%) from 2023

Net Assets

Up

$21,626,188

Up $2,023,362 (+10%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin80th percentile

Revenue

Up

$6,698,966

Up $1,019,808 (+18%) from 2023

Expenses

Up

$5,317,852

Up $529,197 (+11%) from 2023

Net Income

Up

$1,381,114

Up $490,611 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$40M$30M$20M$10M$0Assets 2011: $26,051,411Liabilities 2011: $12,821,062Net Assets 2011: $13,230,3492011Assets 2012: $27,534,984Liabilities 2012: $12,838,319Net Assets 2012: $14,696,6652012Assets 2013: $27,932,838Liabilities 2013: $12,322,078Net Assets 2013: $15,610,7602013Assets 2014: $28,088,077Liabilities 2014: $11,892,629Net Assets 2014: $16,195,4482014Assets 2015: $28,437,746Liabilities 2015: $11,762,607Net Assets 2015: $16,675,1392015Assets 2016: $28,365,647Liabilities 2016: $11,560,614Net Assets 2016: $16,805,0332016Assets 2017: $28,124,034Liabilities 2017: $11,193,996Net Assets 2017: $16,930,0382017Assets 2018: $27,719,230Liabilities 2018: $10,918,600Net Assets 2018: $16,800,6302018Assets 2019: $27,378,132Liabilities 2019: $10,583,744Net Assets 2019: $16,794,3882019Assets 2020: $28,342,307Liabilities 2020: $10,712,126Net Assets 2020: $17,630,1812020Assets 2021: $31,183,377Liabilities 2021: $12,487,264Net Assets 2021: $18,696,1132021Assets 2022: $31,125,318Liabilities 2022: $11,785,797Net Assets 2022: $19,339,5212022Assets 2023: $30,607,991Liabilities 2023: $11,005,165Net Assets 2023: $19,602,8262023Assets 2024: $33,125,781Liabilities 2024: $11,499,593Net Assets 2024: $21,626,1882024

Highlighted filing

2024

Assets$33,125,781
Liabilities$11,499,593
Net Assets$21,626,188
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,023,174Expenses 2011: $1,916,386Net Income 2011: $1,106,7882011Revenue 2012: $3,514,744Expenses 2012: $2,147,361Net Income 2012: $1,367,3832012Revenue 2013: $3,119,550Expenses 2013: $2,245,774Net Income 2013: $873,7762013Revenue 2014: $3,051,307Expenses 2014: $2,560,847Net Income 2014: $490,4602014Revenue 2015: $2,894,148Expenses 2015: $2,476,802Net Income 2015: $417,3462015Revenue 2016: $2,656,103Expenses 2016: $2,526,209Net Income 2016: $129,8942016Revenue 2017: $2,503,528Expenses 2017: $2,446,568Net Income 2017: $56,9602017Revenue 2018: $2,177,958Expenses 2018: $2,306,888Net Income 2018: -$128,9302018Revenue 2019: $4,310,534Expenses 2019: $4,335,148Net Income 2019: -$24,6142019Revenue 2020: $5,087,693Expenses 2020: $4,052,819Net Income 2020: $1,034,8742020Revenue 2021: $5,722,292Expenses 2021: $4,656,360Net Income 2021: $1,065,9322021Revenue 2022: $5,680,102Expenses 2022: $5,036,694Net Income 2022: $643,4082022Revenue 2023: $5,679,158Expenses 2023: $4,788,655Net Income 2023: $890,5032023Revenue 2024: $6,698,966Expenses 2024: $5,317,852Net Income 2024: $1,381,1142024

Highlighted filing

2024

Revenue$6,698,966
Expenses$5,317,852
Net Income$1,381,114
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$33,125,781
Liabilities
$11,499,593
Net assets
$21,626,188
Revenue
$6,698,966
Expenses
$5,317,852
Net income
$1,381,114
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.1$11.5$21.6$6.70$5.32$1.38
2023Summary only. Only limited summary data is available for this year.$30.6$11.0$19.6$5.68$4.79$0.89
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.1$11.8$19.3$5.68$5.04$0.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.2$12.5$18.7$5.72$4.66$1.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.3$10.7$17.6$5.09$4.05$1.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.4$10.6$16.8$4.31$4.34$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.7$10.9$16.8$2.18$2.31$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.1$11.2$16.9$2.50$2.45$0.06
2016Summary only. Only limited summary data is available for this year.$28.4$11.6$16.8$2.66$2.53$0.13
2015Summary only. Only limited summary data is available for this year.$28.4$11.8$16.7$2.89$2.48$0.42
2014Summary only. Only limited summary data is available for this year.$28.1$11.9$16.2$3.05$2.56$0.49
2013Summary only. Only limited summary data is available for this year.$27.9$12.3$15.6$3.12$2.25$0.87
2012Summary only. Only limited summary data is available for this year.$27.5$12.8$14.7$3.51$2.15$1.37
2011Summary only. Only limited summary data is available for this year.$26.1$12.8$13.2$3.02$1.92$1.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$6,698,966
Mission and Program Overview

Mission

To provide water supply and services to the members of the association

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$26,262,535$29,270,002▲ $3,007,467
Savings and Temporary Cash Investments$3,373,923$2,997,285▼ $376,638
Accounts Receivable$369,351$358,310▼ $11,041
Inventories for Sale or Use$370,087$254,890▼ $115,197
Cash and Non-Interest-Bearing Accounts$123,579$132,753▲ $9,174
Prepaid Expenses and Deferred Charges$75,908$79,933▲ $4,025
Intangible Assets$32,608$32,608→ $0
Total Assets$30,607,991$33,125,781▲ $2,517,790
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,528,642$11,072,504▲ $543,862
Accounts Payable and Accrued Expenses$476,523$427,089▼ $49,434
Total Liabilities$11,005,165$11,499,593▲ $494,428
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,721,232$19,096,597▲ $1,375,365
Net Assets With Donor Restrictions$1,881,594$2,529,591▲ $647,997
Total Net Assets Fund Balance$19,602,826$21,626,188▲ $2,023,362
Total Liabilities and Net Assets / Fund Balance$30,607,991$33,125,781▲ $2,517,790

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,531,631$20,328,066$46,859,697
Buildings$2,507,299$727,830$3,235,129
Land$231,072-$231,072
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Morris VaughnManagerFT$99,136$99,136
Bobby CrowDirectorPT$6,000$6,000
Dennis R FaulknerDirectorPT$6,000$6,000
Dwight FaulknerDirectorPT$6,000$6,000
Grant TreadoDirectorPT$6,000$6,000
Joe D CrawfordDirectorPT$6,000$6,000
Wade BumgardnerDirectorPT$6,000$6,000
Mark O DavisDirectorPT$4,000$4,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,512,914
Investment Income
$130,275
Other Revenue
$1,055,777
Change in Net Assets
$1,381,114

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,698,966
Total Revenue per Audited Statements
$6,698,966
Total Revenue per Form 990
$6,698,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,405,506
Salaries, Compensation, and Employee Benefits$912,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$2,228,746--$2,228,746
Depreciation Depletion$1,237,891$62,607-$1,300,498
Other Salaries and Wages$561,258$99,136-$660,394
Interest$340,198--$340,198
Other Employee Benefits$107,151$23,521-$130,672
Office Expenses$66,133$16,533-$82,666
Insurance$61,394$15,349-$76,743
Other Expenses$67,614--$67,614
Payroll Taxes$42,970$9,433-$52,403
Fees for Services Accounting-$52,305-$52,305
Current Officers, Directors, Trustees, and Key Employees-$40,000-$40,000
Fees for Services Legal-$33,166-$33,166
Pension Plan Contributions$23,679$5,198-$28,877
Conferences and Meetings$2,969--$2,969
Travel-$1,819-$1,819
Advertising-$1,548-$1,548
Total Functional Expenses$4,957,237$360,615$0$5,317,852

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,317,852
Total Expenses per Audited Statements$5,317,852
Total Expenses per Form 990$5,317,852
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The board of directors of the association meets monthly and the meeting is open to all members. The association also has an annual members meeting.”

Member election for additional members Part VI line 7A

“The board of directors are appointed at the annual meeting and all members have voting rights.”

Governing body decisions Part VI line 7B

“Members have a right to attend meetings and vote on new directors if they do not approve of the decisions being made by current giverning body”

Form 990 governing body review Part VI line 11

“The members of teh board of directors have a copy of the form 990 made available to them at monthly meeting”

CEO executive director top management comp Part VI line 15A

“The board reviews the salaries of other water associations with similar membership size, service capcity and terrain in determining the salaries of top management as well as other paid positions within the association”

Other officer or key employee compensation Part VI line 15B

“The board reviews the salaries of other water associations with similar membership size, service capcity and terrain in determining the salaries of top management as well as other paid positions within the association”

Governing documents etc available to public Part VI line 19

“The organizations governing documents are available at the local office and are available upon request. Financial statements are provided monthly at member meetings and are availbale at local office upon request. Annual financial statements are filed with the public service commission and those are available to the public at the psc web site. A copy of the audited financial statements is also available at the same web site.”

Filing and Contact Details

Filer

Filer Name
Southeastern Water Association Inc
EIN
61-1282354
In Care Of
% JOE CRAWFORD
Phone
6066785501
Address
6615 HIGHWAY 914, SOMERSET, KY 42501

Signing Officer

Name
Joe Crawford
Title
President
Phone
6066785501
Signed
2025-11-17
Discuss with paid preparer
No

Organization Details

Formed
1993
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
13

Preparer

Firm
Barry D Daulton CPA Psc
Address
423 EAST MT VERNON STREET, Somerset, KY 42501
Preparer
Barry Daulton
Phone
6066799344
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Change in unrealized gain (loss) on investments prior period adjustment”

List of other expenses Part IX line 24E

“See attached schedule of other expenses included on part ix, line 24e”

Raw XML Appendix381 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0476523
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0427089
IRS990/AccountsReceivableGrp/BOYAmt0369351
IRS990/AccountsReceivableGrp/EOYAmt0358310
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE WATER SUPPLY AND SERVICES TO THE MEMBERS OF THE ASSOCIATION
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01548
IRS990/AdvertisingGrp/TotalAmt01548
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02228746
IRS990/AllOtherExpensesGrp/TotalAmt02228746
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MORRIS VAUGHN
IRS990/BooksInCareOfDetail/PhoneNum06066785501
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06615 HIGHWAY 914
IRS990/BooksInCareOfDetail/USAddress/CityNm0SOMERSET
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd042501
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0123579
IRS990/CashNonInterestBearingGrp/EOYAmt0132753
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt040000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt040000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02969
IRS990/ConferencesMeetingsGrp/TotalAmt02969
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0130275
IRS990/CYOtherExpensesAmt04405506
IRS990/CYOtherRevenueAmt01055777
IRS990/CYProgramServiceRevenueAmt05512914
IRS990/CYRevenuesLessExpensesAmt01381114
IRS990/CYSalariesCompEmpBnftPaidAmt0912346
IRS990/CYTotalExpensesAmt05317852
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06698966
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt01237891
IRS990/DepreciationDepletionGrp/TotalAmt01300498
IRS990/Desc0WATER SERVICE AND SALES TO MEMBERS OF THE ASSOCIATION
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01881594
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt02529591
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt04957237
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt052305
IRS990/FeesForServicesAccountingGrp/TotalAmt052305
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt033166
IRS990/FeesForServicesLegalGrp/TotalAmt033166
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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IRS990/Form990PartVIISectionAGrp/PersonNm1BOBBY CROW
IRS990/Form990PartVIISectionAGrp/PersonNm2WADE BUMGARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOE D CRAWFORD
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06698966
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt015349
IRS990/InsuranceGrp/ProgramServicesAmt061394
IRS990/InsuranceGrp/TotalAmt076743
IRS990/IntangibleAssetsGrp/BOYAmt032608
IRS990/IntangibleAssetsGrp/EOYAmt032608
IRS990/InterestGrp/ProgramServicesAmt0340198
IRS990/InterestGrp/TotalAmt0340198
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0370087
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0254890
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0130275
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0130275
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt021055896
IRS990/LandBldgEquipBasisNetGrp/BOYAmt026262535
IRS990/LandBldgEquipBasisNetGrp/EOYAmt029270002
IRS990/LandBldgEquipCostOrOtherBssAmt050325898
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt00
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE WATER SUPPLY AND SERVICES TO THE MEMBERS OF THE ASSOCIATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt010528642
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt011072504
IRS990/NetAssetsOrFundBalancesBOYAmt019602826
IRS990/NetAssetsOrFundBalancesEOYAmt021626188
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt017721232
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt019096597
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016533
IRS990/OfficeExpensesGrp/ProgramServicesAmt066133
IRS990/OfficeExpensesGrp/TotalAmt082666
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0642248
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023521
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0107151
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0130672
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1AUTO & TRUCK
IRS990/OtherExpensesGrp/Desc2WATER ANALYSIS
IRS990/OtherExpensesGrp/Desc3CUSTOMER BILLING
IRS990/OtherExpensesGrp/ProgramServicesAmt0104089
IRS990/OtherExpensesGrp/ProgramServicesAmt195201
IRS990/OtherExpensesGrp/ProgramServicesAmt217944
IRS990/OtherExpensesGrp/ProgramServicesAmt367614
IRS990/OtherExpensesGrp/TotalAmt0104089
IRS990/OtherExpensesGrp/TotalAmt195201
IRS990/OtherExpensesGrp/TotalAmt217944
IRS990/OtherExpensesGrp/TotalAmt367614
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01055777
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01055777
IRS990/OtherRevenueTotalAmt01055777
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt099136
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0561258
IRS990/OtherSalariesAndWagesGrp/TotalAmt0660394
IRS990/OtherSourcesGrossIncomeAmt05512914
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09433
IRS990/PayrollTaxesGrp/ProgramServicesAmt042970
IRS990/PayrollTaxesGrp/TotalAmt052403
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05198
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt023679
IRS990/PensionPlanContributionsGrp/TotalAmt028877
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt075908
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt079933
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05512914
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05512914
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01381114
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03373923
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02997285
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02507299
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0727830
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03235129
IRS990ScheduleD/EquipmentGrp/BookValueAmt026531631
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020328066
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046859697
IRS990ScheduleD/ExpensesSubtotalAmt05317852
IRS990ScheduleD/LandGrp/BookValueAmt0231072
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0231072
IRS990ScheduleD/RevenueSubtotalAmt06698966
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029270002
IRS990ScheduleD/TotalExpensesPerForm990Amt05317852
IRS990ScheduleD/TotalRevenuePerForm990Amt06698966
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06698966
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05317852
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS OF THE ASSOCIATION MEETS MONTHLY AND THE MEETING IS OPEN TO ALL MEMBERS. THE ASSOCIATION ALSO HAS AN ANNUAL MEMBERS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE APPOINTED AT THE ANNUAL MEETING AND ALL MEMBERS HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE A RIGHT TO ATTEND MEETINGS AND VOTE ON NEW DIRECTORS IF THEY DO NOT APPROVE OF THE DECISIONS BEING MADE BY CURRENT GIVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS OF TEH BOARD OF DIRECTORS HAVE A COPY OF THE FORM 990 MADE AVAILABLE TO THEM AT MONTHLY MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS THE SALARIES OF OTHER WATER ASSOCIATIONS WITH SIMILAR MEMBERSHIP SIZE, SERVICE CAPCITY AND TERRAIN IN DETERMINING THE SALARIES OF TOP MANAGEMENT AS WELL AS OTHER PAID POSITIONS WITHIN THE ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD REVIEWS THE SALARIES OF OTHER WATER ASSOCIATIONS WITH SIMILAR MEMBERSHIP SIZE, SERVICE CAPCITY AND TERRAIN IN DETERMINING THE SALARIES OF TOP MANAGEMENT AS WELL AS OTHER PAID POSITIONS WITHIN THE ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATIONS GOVERNING DOCUMENTS ARE AVAILABLE AT THE LOCAL OFFICE AND ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE PROVIDED MONTHLY AT MEMBER MEETINGS AND ARE AVAILBALE AT LOCAL OFFICE UPON REQUEST. ANNUAL FINANCIAL STATEMENTS ARE FILED WITH THE PUBLIC SERVICE COMMISSION AND THOSE ARE AVAILABLE TO THE PUBLIC AT THE PSC WEB SITE. A COPY OF THE AUDITED FINANCIAL STATEMENTS IS ALSO AVAILABLE AT THE SAME WEB SITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN UNREALIZED GAIN (LOSS) ON INVESTMENTS PRIOR PERIOD ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SEE ATTACHED SCHEDULE OF OTHER EXPENSES INCLUDED ON PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030607991
IRS990/TotalAssetsEOYAmt033125781
IRS990/TotalAssetsGrp/BOYAmt030607991
IRS990/TotalAssetsGrp/EOYAmt033125781
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0360615
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04957237
IRS990/TotalFunctionalExpensesGrp/TotalAmt05317852
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011005165
IRS990/TotalLiabilitiesEOYAmt011499593
IRS990/TotalLiabilitiesGrp/BOYAmt011005165
IRS990/TotalLiabilitiesGrp/EOYAmt011499593
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019602826
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021626188
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04957237
IRS990/TotalProgramServiceRevenueAmt05512914
IRS990/TotalReportableCompFromOrgAmt0139136
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06698966
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06698966
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030607991
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033125781
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01819
IRS990/TravelGrp/TotalAmt01819
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SOUTHEASTERNWATER.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE CRAWFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06066785501
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHEASTERN WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0611282354
ReturnHeader/Filer/InCareOfNm0% JOE CRAWFORD
ReturnHeader/Filer/PhoneNum06066785501
ReturnHeader/Filer/USAddress/AddressLine1Txt06615 HIGHWAY 914
ReturnHeader/Filer/USAddress/CityNm0SOMERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300073956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARRY D DAULTON CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0423 EAST MT VERNON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Somerset
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042501
ReturnHeader/PreparerPersonGrp/PhoneNum06066799344
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARRY DAULTON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-18T09:34:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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