Civic Intelligence

Avoyelles Ward One Water System Inc

EIN 72-0702850 • 501(c)12 • Effie, LA

Profile

To provide a safe water supply to North Avoyelles Parish. Total members approximately 1,258

162 Hayes Cemetary RdEffie, LA 71331

n/A

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.07x

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

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.33x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

69th percentile

18%

Higher net margin than 69% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$31,106

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

62nd percentile

3.4%

Faster asset growth than 62% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-4.7%

Faster revenue growth than 18% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,643,003

Up $86,470 (+3.4%) from 2023

Liabilities

Down

$177,490

Down $13,750 (-7.2%) from 2023

Net Assets

Up

$2,465,513

Up $100,220 (+4.2%) from 2023

Revenue

Down

$542,349

Down $26,775 (-4.7%) from 2023

Expenses

Up

$442,129

Up $2,176 (+0.5%) from 2023

Net Income

Down

$100,220

Down $28,951 (-22%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,648,545Liabilities 2011: $78,784Net Assets 2011: $1,569,7612011Assets 2012: $2,919,162Liabilities 2012: $968,741Net Assets 2012: $1,950,4212012Assets 2013: $2,832,982Liabilities 2013: $914,615Net Assets 2013: $1,918,3672013Assets 2014: $2,713,045Liabilities 2014: $866,862Net Assets 2014: $1,846,1832014Assets 2015: $2,681,128Liabilities 2015: $828,589Net Assets 2015: $1,852,5392015Assets 2016: $2,617,572Liabilities 2016: $813,380Net Assets 2016: $1,804,1922016Assets 2017: $2,568,307Liabilities 2017: $776,707Net Assets 2017: $1,791,6002017Assets 2018: $2,610,280Liabilities 2018: $736,569Net Assets 2018: $1,873,7112018Assets 2019: $2,702,056Liabilities 2019: $700,646Net Assets 2019: $2,001,4102019Assets 2020: $2,762,089Liabilities 2020: $654,791Net Assets 2020: $2,107,2982020Assets 2021: $2,803,012Liabilities 2021: $613,845Net Assets 2021: $2,189,1672021Assets 2022: $2,439,312Liabilities 2022: $203,190Net Assets 2022: $2,236,1222022Assets 2023: $2,556,533Liabilities 2023: $191,240Net Assets 2023: $2,365,2932023Assets 2024: $2,643,003Liabilities 2024: $177,490Net Assets 2024: $2,465,5132024

Highlighted filing

2024

Assets$2,643,003
Liabilities$177,490
Net Assets$2,465,513

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $448,828Expenses 2011: $402,798Net Income 2011: $46,0302011Revenue 2012: $427,258Expenses 2012: $448,213Net Income 2012: -$20,9552012Revenue 2013: $451,594Expenses 2013: $484,956Net Income 2013: -$33,3622013Revenue 2014: $419,897Expenses 2014: $501,155Net Income 2014: -$81,2582014Revenue 2015: $426,280Expenses 2015: $419,924Net Income 2015: $6,3562015Revenue 2016: $431,456Expenses 2016: $499,894Net Income 2016: -$68,4382016Revenue 2017: $436,578Expenses 2017: $449,170Net Income 2017: -$12,5922017Revenue 2018: $502,262Expenses 2018: $420,151Net Income 2018: $82,1112018Revenue 2019: $495,479Expenses 2019: $367,780Net Income 2019: $127,6992019Revenue 2020: $508,079Expenses 2020: $402,191Net Income 2020: $105,8882020Revenue 2021: $508,867Expenses 2021: $426,998Net Income 2021: $81,8692021Revenue 2022: $515,803Expenses 2022: $468,848Net Income 2022: $46,9552022Revenue 2023: $569,124Expenses 2023: $439,953Net Income 2023: $129,1712023Revenue 2024: $542,349Expenses 2024: $442,129Net Income 2024: $100,2202024

Highlighted filing

2024

Revenue$542,349
Expenses$442,129
Net Income$100,220

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.64$0.18$2.47$0.54$0.44$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.56$0.19$2.37$0.57$0.44$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.44$0.20$2.24$0.52$0.47$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.80$0.61$2.19$0.51$0.43$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.76$0.65$2.11$0.51$0.40$0.11
2019Summary only. Only limited summary data is available for this year.$2.70$0.70$2.00$0.50$0.37$0.13
2018Summary only. Only limited summary data is available for this year.$2.61$0.74$1.87$0.50$0.42$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.57$0.78$1.79$0.44$0.45$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.62$0.81$1.80$0.43$0.50$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.68$0.83$1.85$0.43$0.42$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.71$0.87$1.85$0.42$0.50$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.83$0.91$1.92$0.45$0.48$0.03
2012Summary only. Only limited summary data is available for this year.$2.92$0.97$1.95$0.43$0.45$0.02
2011Summary only. Only limited summary data is available for this year.$1.65$0.08$1.57$0.45$0.40$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 13, 2025
Return Version
2024v5.0
Gross Receipts
$542,349
Mission and Program Overview

Mission

Supply of safe water to a large area in north avoyelles parish,louisiana. Members total 1253

To provide a supply of safe water to a large area in North Avoyelles Parish, Louisiana. Members total approximately 1,258.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,304,600$1,403,884▲ $99,284
Land, Buildings, and Equipment, Net$1,206,159$1,195,060▼ $11,099
Accounts Receivable$33,554$29,702▼ $3,852
Prepaid Expenses and Deferred Charges$9,396$11,533▲ $2,137
Total Assets$2,556,533$2,643,003▲ $86,470
Other Assets Total$2,824$2,824→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$135,000$120,000▼ $15,000
Other Liabilities$56,240$57,490▲ $1,250
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$191,240$177,490▼ $13,750
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,365,293$2,465,513▲ $100,220
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,365,293$2,465,513▲ $100,220
Total Liabilities and Net Assets / Fund Balance$2,556,533$2,643,003▲ $86,470

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$132,833$76,306$0
Other Land Buildings$0$0$0
Land$52,303-$0
Equipment$1,009,924$3,327,376$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen HayesOffice ManagerFT$31,106$31,106
Allan WilliamsTreasurer-$595$595
Jimmy MossPresident-$595$595
Kelvin DeloachVice President-$595$595
Marsha WileySecretary-$595$595
Mike ScanlanBoard Member-$595$595
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$496,269
Investment Income
$44,580
Other Revenue
$1,500
All Other Contributions
$0
Change in Net Assets
$100,220
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$248,166
Salaries, Compensation, and Employee Benefits$193,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,218$0$0$130,218
Depreciation Depletion$69,407$0$0$69,407
Occupancy$34,194$0$0$34,194
Current Officers, Directors, Trustees, and Key Employees$0$32,975$0$32,975
Insurance$25,519$0$0$25,519
Other Employee Benefits$18,157$0$0$18,157
Office Expenses$18,032$0$0$18,032
Payroll Taxes$12,613$0$0$12,613
Other Expenses$10,166$0$0$10,166
All Other Expenses$4,203$0$0$4,203
Fees for Services Accounting$0$4,200$0$4,200
Interest$3,983$0$0$3,983
Fees for Services Other$675$0$0$675
Total Functional Expenses$398,099$44,030$0$442,129
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
Rental Meter Deposits$57,490
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Form 990 is reviewed at board meeting prior to filing return

Form 990, Part VI, Section C, Line 18

All documents are presented at the annual meeting of members for review.

Form 990, Part VI, Section C, Line 19

All documents are presented at the annual meeting of members for review.

Filing and Contact Details

Filer

Filer Name
Avoyelles Ward One Water System Inc
EIN
72-0702850
Phone
3182537375
Address
162 HAYES CEMETARY RD, EFFIE, LA 71331

Signing Officer

Name
James Moss
Title
President
Phone
3184521498
Signed
2025-04-13

Organization Details

Principal Officer
James Moss
Formed
1968
Legal Domicile
La
Voting Board Members
5
Independent Board Members
0
Employees
11
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Administrative loan fees $675

Form 990, Part IX, Line 24E

Postage $1,739.84, software support $2,214.57, publication expense $100, meeting expenses $148.99

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IRS990/MissionDesc0To provide a safe water supply to North Avoyelles Parish. Total members approximately 1,258
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0135000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0120000
IRS990/NetAssetsOrFundBalancesBOYAmt02365293
IRS990/NetAssetsOrFundBalancesEOYAmt02465513
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02365293
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02465513
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt034194
IRS990/OccupancyGrp/TotalAmt034194
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt018032
IRS990/OfficeExpensesGrp/TotalAmt018032
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02824
IRS990/OtherAssetsTotalGrp/EOYAmt02824
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018157
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018157
IRS990/OtherExpensesGrp/Desc0WATER TESTING
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3FUEL
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26855
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt014482
IRS990/OtherExpensesGrp/ProgramServicesAmt156450
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt310166
IRS990/OtherExpensesGrp/TotalAmt014482
IRS990/OtherExpensesGrp/TotalAmt156450
IRS990/OtherExpensesGrp/TotalAmt26855
IRS990/OtherExpensesGrp/TotalAmt310166
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt056240
IRS990/OtherLiabilitiesGrp/EOYAmt057490
IRS990/OtherRevenueMiscGrp/BusinessCd0532000
IRS990/OtherRevenueMiscGrp/Desc0WATER TOWER SPACE RENTAL
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01500
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt01500
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0130218
IRS990/OtherSalariesAndWagesGrp/TotalAmt0130218
IRS990/OtherSourcesGrossIncomeAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt012613
IRS990/PayrollTaxesGrp/TotalAmt012613
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09396
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011533
IRS990/PrincipalOfficerNm0JAMES MOSS
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221310
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0496269
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0496269
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt038450
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0249622
IRS990/PYOtherRevenueAmt01550
IRS990/PYProgramServiceRevenueAmt0529124
IRS990/PYRevenuesLessExpensesAmt0129171
IRS990/PYSalariesCompEmpBnftPaidAmt0190331
IRS990/PYTotalExpensesAmt0439953
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0569124
IRS990/ReconcilationRevenueExpnssAmt0100220
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0496269
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0132833
IRS990ScheduleD/BuildingsGrp/DepreciationAmt076306
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0209139
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01009924
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03327376
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt04337300
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt052303
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt052303
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt057490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL METER DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01195060
IRS990ScheduleD/TotalLiabilityAmt057490
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AT BOARD MEETING PRIOR TO FILING RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE PRESENTED AT THE ANNUAL MEETING OF MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE PRESENTED AT THE ANNUAL MEETING OF MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADMINISTRATIVE LOAN FEES $675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POSTAGE $1,739.84, SOFTWARE SUPPORT $2,214.57, PUBLICATION EXPENSE $100, MEETING EXPENSES $148.99
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b

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