Civic Intelligence

Fairview Water System Inc

990EZ • Fiscal year 2024 • EIN 63-0638809

Jul 01, 2023 to Jun 30, 2024 • Filed on Jun 09, 2025

PO Box 497Evergreen, AL 36401

(251) 578-3639

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.17x

Higher debt load relative to assets than 73% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.15x

Higher debt load relative to revenue than 68% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

81st percentile

27%

Higher net margin than 81% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

52%

Faster asset growth than 94% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

73%

Faster revenue growth than 93% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$171,851

Up $58,847 (+52%) from 2023

Net Assets

Up

$142,679

Up $52,876 (+59%) from 2023

Liabilities

Up

$29,172

Up $5,971 (+26%) from 2023

Revenue

Up

$195,194

Up $82,364 (+73%) from 2023

Expenses

Up

$142,395

Up $28,308 (+25%) from 2023

Net Income

Up

$52,799

Up $54,056 (+4300%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $438,786Liabilities 2011: $16,6052011Assets 2012: $427,010Liabilities 2012: $17,948Net Assets 2012: $409,0622012Assets 2013: $386,468Liabilities 2013: $17,950Net Assets 2013: $368,5182013Assets 2014: $358,047Liabilities 2014: $16,9232014Assets 2015: $322,039Liabilities 2015: $15,4482015Assets 2016: $289,930Liabilities 2016: $15,6262016Assets 2017: $246,189Liabilities 2017: $16,9792017Assets 2018: $200,098Liabilities 2018: $17,527Net Assets 2018: $182,5712018Assets 2019: $179,430Liabilities 2019: $17,7922019Assets 2020: $169,180Liabilities 2020: $19,515Net Assets 2020: $149,6652020Assets 2021: $141,413Liabilities 2021: $20,438Net Assets 2021: $120,9752021Assets 2022: $112,064Liabilities 2022: $21,003Net Assets 2022: $91,0612022Assets 2023: $113,004Liabilities 2023: $23,201Net Assets 2023: $89,8032023Assets 2024: $171,851Liabilities 2024: $29,172Net Assets 2024: $142,6792024Assets 2025: $182,560Liabilities 2025: $42,947Net Assets 2025: $139,6132025

Highlighted filing

2024

Assets$171,851
Liabilities$29,172
Net Assets$142,679

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2011: $73,827Expenses 2011: $100,422Net Income 2011: -$26,5952011Revenue 2012: $70,633Expenses 2012: $83,752Net Income 2012: -$13,1192012Revenue 2013: $74,089Expenses 2013: $114,633Net Income 2013: -$40,5442013Revenue 2014: $73,781Expenses 2014: $101,175Net Income 2014: -$27,3942014Revenue 2015: $76,435Expenses 2015: $110,968Net Income 2015: -$34,5332015Revenue 2016: $76,800Expenses 2016: $109,087Net Income 2016: -$32,2872016Revenue 2017: $71,885Expenses 2017: $116,979Net Income 2017: -$45,0942017Revenue 2018: $73,904Expenses 2018: $120,545Net Income 2018: -$46,6412018Revenue 2019: $91,996Expenses 2019: $112,927Net Income 2019: -$20,9312019Revenue 2020: $93,346Expenses 2020: $105,321Net Income 2020: -$11,9752020Revenue 2021: $88,476Expenses 2021: $117,166Net Income 2021: -$28,6902021Revenue 2022: $111,425Expenses 2022: $141,340Net Income 2022: -$29,9152022Revenue 2023: $112,830Expenses 2023: $114,087Net Income 2023: -$1,2572023Revenue 2024: $195,194Expenses 2024: $142,395Net Income 2024: $52,7992024Revenue 2025: $136,626Expenses 2025: $139,692Net Income 2025: -$3,0662025

Highlighted filing

2024

Revenue$195,194
Expenses$142,395
Net Income$52,799
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jun 9, 2025
Return Version
2023v6.0
Gross Receipts
$195,194
Mission and Program Overview

Mission

Providing water to members of the system.

Program Services

DescriptionGrantsExpenses
PROVIDE WATER TO WATER SYSTEM MEMBERS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN FRAZIERPresidentPT$0--
DAVID RABRENDirector-$0--
CLEAVON STOTTDirector-$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
2025-06-09
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 4,028 miscellaneous income 122 total 4,150

Form 990-ez, Part I, Line 16

Expenses advertising 909 office expense 1,761 insurance expense 1,987 bad debts 37 bank fees 886 directors fees 525 equipment rent 50 merchant bankcard fees 396 supplies 2,879 taxes and licenses 75 vehicle expense 4,956 water purchased 9,551 laboratory testing 8,267 dues and subscriptions 2,519 power for pumping 7,461 non-investment depreciation 8,105 total 50,364

Form 990-ez, Part I, Line 20

PRIOR PERIOD ADJ 68

Form 990-ez, Part II, Line 24

Accounts receivable 33,316 23,306 less allowance 4,278 4,237 net 29,038 19,069 depreciable assets 352,420 440,679 less accumulated depreciation 292,161 300,266 total 89,297 159,482

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 3,849 14,335 accrued liabilities 1,600 912 meter deposits 17,743 13,925

Raw XML Appendix109 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WATER MANAGEMENT SERVICES INC
IRS990EZ/BooksInCareOfDetail/PhoneNum03343960105
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02576 BELL ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MONTGOMERY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd036117
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015867
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04800
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0190636
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt052799
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt055635
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0113004
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0171851
IRS990EZ/GrossReceiptsAmt0195194
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0408
IRS990EZ/LandAndBuildingsGrp/BOYAmt07840
IRS990EZ/LandAndBuildingsGrp/EOYAmt07569
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt089812
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0142679
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt089812
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0142679
IRS990EZ/OccupancyRentUtltsAndMaintAmt017635
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN FRAZIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID RABREN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CLEAVON STOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt089297
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0159482
IRS990EZ/OtherChangesInNetAssetsAmt068
IRS990EZ/OtherExpensesTotalAmt050364
IRS990EZ/OtherRevenueTotalAmt04150
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDING WATER TO MEMBERS OF THE SYSTEM.
IRS990EZ/PrintingPublicationsPostageAmt02030
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE WATER TO WATER SYSTEM MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt016731
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt023192
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt029172
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0142395
IRS990EZ/TotalRevenueAmt0195194
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LATE CHARGE INCOME 4,028 MISCELLANEOUS INCOME 122 TOTAL 4,150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 909 OFFICE EXPENSE 1,761 INSURANCE EXPENSE 1,987 BAD DEBTS 37 BANK FEES 886 DIRECTORS FEES 525 EQUIPMENT RENT 50 MERCHANT BANKCARD FEES 396 SUPPLIES 2,879 TAXES AND LICENSES 75 VEHICLE EXPENSE 4,956 WATER PURCHASED 9,551 LABORATORY TESTING 8,267 DUES AND SUBSCRIPTIONS 2,519 POWER FOR PUMPING 7,461 NON-INVESTMENT DEPRECIATION 8,105 TOTAL 50,364
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR PERIOD ADJ 68
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE 33,316 23,306 LESS ALLOWANCE 4,278 4,237 NET 29,038 19,069 DEPRECIABLE ASSETS 352,420 440,679 LESS ACCUMULATED DEPRECIATION 292,161 300,266 TOTAL 89,297 159,482
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,849 14,335 ACCRUED LIABILITIES 1,600 912 METER DEPOSITS 17,743 13,925
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN FRAZIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02515783639
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FAIRVIEW WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0FAIR
ReturnHeader/Filer/EIN0630638809
ReturnHeader/Filer/PhoneNum02515783639
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 497
ReturnHeader/Filer/USAddress/CityNm0EVERGREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465511683
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVIS BELL & AMERSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0908 E NASHVILLE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATMORE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0365022638
ReturnHeader/PreparerPersonGrp/PhoneNum02513683173
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0O PETE AMERSON III
ReturnHeader/ReturnTs02025-06-11T16:55:41-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.83$0.43$1.40$1.37$1.40$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.29$1.43$1.95$1.42$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.23$0.90$1.13$1.14$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.21$0.91$1.11$1.41$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.20$1.21$0.88$1.17$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.20$1.50$0.93$1.05$0.12
2019Summary only. Only limited summary data is available for this year.$1.79$0.18$0.92$1.13$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.18$1.83$0.74$1.21$0.47
2017Summary only. Only limited summary data is available for this year.$2.46$0.17$0.72$1.17$0.45
2016Summary only. Only limited summary data is available for this year.$2.90$0.16$0.77$1.09$0.32
2015Summary only. Only limited summary data is available for this year.$3.22$0.15$0.76$1.11$0.35
2014Summary only. Only limited summary data is available for this year.$3.58$0.17$0.74$1.01$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.18$3.69$0.74$1.15$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.18$4.09$0.71$0.84$0.13
2011Summary only. Only limited summary data is available for this year.$4.39$0.17$0.74$1.00$0.27