Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.24x
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
Balance Sheet
Assets
Up$182,560
Up $10,709 (+6.2%) from 2024
Net Assets
Down$139,613
Down $3,066 (-2.1%) from 2024
Liabilities
Up$42,947
Up $13,775 (+47%) from 2024
Revenue And Expenses
Revenue
Down$136,626
Down $58,568 (-30%) from 2024
Expenses
Down$139,692
Down $2,703 (-1.9%) from 2024
Net Income
Down-$3,066
Down $55,865 (-106%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Dec 22, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $136,626
Mission and Program Overview
Mission
Providing water to members of the system.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE WATER TO WATER SYSTEM MEMBERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOHN FRAZIER | President | - | $0 | - | - |
| CLEAVON STOTT | Secretary | - | $0 | - | - |
| DAVID RABREN | Director | - | $0 | - | - |
| JERRY COTTON | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Fairview Water System Inc
- EIN
- 63-0638809
- Phone
- 2515783639
- Address
- PO BOX 497, EVERGREEN, AL 36401
Signing Officer
- Name
- John Frazier
- Title
- President
- Phone
- 2515783639
- Signed
- 2025-12-22
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Davis Bell & Amerson LLC
- Address
- 908 E NASHVILLE AVE, ATMORE, AL 36502-2638
- Preparer
- O Pete Amerson Iii
- Phone
- 2513683173
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Late charge income 4,842 miscellaneous income 4,700 road bore 937 installation fee income 275 total 10,754”
Form 990-ez, Part I, Line 16
“Expenses advertising 1,815 office expense 4,445 interest expense 311 insurance expense 1,566 bad debts 394 bank fees 146 directors fees 525 supplies 2,638 vehicle expense 6,821 water purchased 12,193 laboratory testing 8,086 dues and subscriptions 3,170 non-investment depreciation 12,230 total 54,340”
Form 990-ez, Part I, Line 20
“PRIOR PERIOD ADJ 0”
Form 990-ez, Part II, Line 24
“Accounts receivable 23,306 14,194 less allowance 4,237 4,632 net 19,069 9,562 depreciable assets 440,679 465,679 less accumulated depreciation 300,266 312,496 total 159,482 162,745”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 14,335 6,065 payroll liabilities 912 844 meter deposits 13,925 13,615 n/p silverado 0 22,423”
Raw XML Appendix111 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WATER MANAGEMENT SERVICES INC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3343960105 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2576 BELL ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MONTGOMERY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 36117 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4800 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 12516 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 125872 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3066 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 48870 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 171851 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 182560 |
| IRS990EZ/GrossReceiptsAmt | 0 | 136626 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 7569 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 7299 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 142679 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 139613 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 142679 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 139613 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 18642 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOHN FRAZIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CLEAVON STOTT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DAVID RABREN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JERRY COTTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 159482 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 162745 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 54340 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 10754 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDING WATER TO MEMBERS OF THE SYSTEM. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1504 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE WATER TO WATER SYSTEM MEMBERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 16336 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 29172 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 42947 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 139692 |
| IRS990EZ/TotalRevenueAmt | 0 | 136626 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LATE CHARGE INCOME 4,842 MISCELLANEOUS INCOME 4,700 ROAD BORE 937 INSTALLATION FEE INCOME 275 TOTAL 10,754 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 1,815 OFFICE EXPENSE 4,445 INTEREST EXPENSE 311 INSURANCE EXPENSE 1,566 BAD DEBTS 394 BANK FEES 146 DIRECTORS FEES 525 SUPPLIES 2,638 VEHICLE EXPENSE 6,821 WATER PURCHASED 12,193 LABORATORY TESTING 8,086 DUES AND SUBSCRIPTIONS 3,170 NON-INVESTMENT DEPRECIATION 12,230 TOTAL 54,340 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIOR PERIOD ADJ 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS RECEIVABLE 23,306 14,194 LESS ALLOWANCE 4,237 4,632 NET 19,069 9,562 DEPRECIABLE ASSETS 440,679 465,679 LESS ACCUMULATED DEPRECIATION 300,266 312,496 TOTAL 159,482 162,745 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 14,335 6,065 PAYROLL LIABILITIES 912 844 METER DEPOSITS 13,925 13,615 N/P SILVERADO 0 22,423 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN FRAZIER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2515783639 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FAIRVIEW WATER SYSTEM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FAIR |
| ReturnHeader/Filer/EIN | 0 | 630638809 |
| ReturnHeader/Filer/PhoneNum | 0 | 2515783639 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 497 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EVERGREEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 36401 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 465511683 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DAVIS BELL & AMERSON LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 908 E NASHVILLE AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ATMORE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 365022638 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2513683173 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | O PETE AMERSON III |
| ReturnHeader/ReturnTs | 0 | 2025-12-22T15:03:21-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $182,560
- Liabilities
- $42,947
- Net assets
- $139,613
- Revenue
- $136,626
- Expenses
- $139,692
- Net income
- -$3,066