Bayou Macon Water Systems Inc

990EZ • Fiscal year 2015 • EIN 72-0794758

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 04, 2016

Organization Profile N/A

PO Box 545Delhi, LA 71232

(318) 388-0500

Siviq Scores

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

0.43x

Higher debt load relative to assets than 88% of similar nonprofits.

2015 filings • 501(c)12 • <$500k nonprofits • Source year 2015

0.10x

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

2015 filings • 501(c)12 • <$500k nonprofits • Source year 2015

-4.5%

Higher net margin than 30% of similar nonprofits.

2015 filings • 501(c)12 • <$500k nonprofits • Source year 2015

$13,860

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2015 filings • 501(c)12 • <$500k nonprofits • Source year 2015

-22%

Faster asset growth than 7% of similar nonprofits.

2015 filings • 501(c)12 • <$500k nonprofits • Annualized from 2014 to 2015

0.7%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)12 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets88th percentile

Assets

Down

$38,923

Down $10,981 (-22%) from 2014

Net Assets

Down

$22,265

Down $7,377 (-25%) from 2014

Liabilities

Down

$16,658

Down $3,604 (-18%) from 2014

Revenue And Expenses

Liabilities / Revenue63rd percentile Net Margin30th percentile

Revenue

$164,051

Up $1,220 (+0.7%) from 2014

Expenses

$171,428

Up $1,646 (+1.0%) from 2014

Net Income

Down

-$7,377

Down $426 (-6.1%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

Highlighted filing

2015

Assets$38,923

Liabilities$16,658

Net Assets$22,265

Open 2015 Filing

Operations Trend

Revenue Growth51st percentile

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

Highlighted filing

2015

Revenue$164,051

Expenses$171,428

Net Income-$7,377

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: Feb 4, 2016
Return Version: 2015v2.1
Gross Receipts: $164,051

Mission and Program Overview

Mission

Provide water to residents in the area

Program Services

Description	Grants	Expenses
THIS ENTITY PERFORMS A SERVICE TO PROVIDE WATER TO RESIDENTS IN THE AREA.	$0	$0

Compensation and Service Providers

Top Officer Pay94th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
SHELBY COOK	President	PT	$13,860	-	$13,860

Filing and Contact Details

Filer

Filer Name: Bayou Macon Water System Inc
EIN: 72-0794758
Phone: 3183880500
Address: PO BOX 545, DELHI, LA 71232

Signing Officer

Name: Shelby Cook
Title: President
Phone: 3183880500
Signed: 2016-02-04
Discuss with paid preparer: Yes

Preparer

Firm: Heard Mcelroy & Vestal LLC
Address: 2808 KILPATRICK BLVD, MONROE, LA 71201
Preparer: Connie K Smallwood
Phone: 3183883108

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: contract labor. Amount: 32,489. Description: office expense. Amount: 1,821. Description: repairs & maintenance. Amount: 6,199. Description: bank charges. Amount: 230. Description: telephone. Amount: 1,661. Description: utilities. Amount: 81,193. Description: taxes & licenses. Amount: 2,100. Description: insurance. Amount: 6,804. Description: miscellaneous. Amount: 295. Description: interest. Amount: 868. Description: depreciation. Amount: 14,195. Description: water testing. Amount: 4,075. Description: dues. Amount: 25. Description: advertising. Amount: 683. Total to form 990-ez, line 16: 152,638.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: machinery & equipment. Beg. Of year amount: 3,225. End of year amount: 3,225. Description: meter deposits. Beg. Of year amount: 25. End of year amount: 25.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: secured mortgages and notes payable. Beg. Of year amount: 20,262. End of year amount: 16,658.”

Raw XML Appendix100 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	0
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	BAYOU MACON WATER SYSTEMS
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	3188782111
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	PO BOX 545
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	DELHI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	LA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	71232
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	6074
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	9288
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-7377
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	1287
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	49904
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	38923
IRS990EZ/GrossReceiptsAmt	0	164051
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	40580
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	26385
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	29642
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	22265
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	29642
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	22265
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	13860
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	SHELBY COOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	3250
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	3250
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	152638
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	PROVIDE WATER TO RESIDENTS IN THE AREA
IRS990EZ/PrintingPublicationsPostageAmt	0	1983
IRS990EZ/ProgramServiceRevenueAmt	0	164051
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	THIS ENTITY PERFORMS A SERVICE TO PROVIDE WATER TO RESIDENTS IN THE AREA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	0
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	14920
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	LA
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	20262
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	16658
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TotalExpensesAmt	0	171428
IRS990EZ/TotalRevenueAmt	0	164051
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: CONTRACT LABOR. AMOUNT: 32,489. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,821. DESCRIPTION: REPAIRS & MAINTENANCE. AMOUNT: 6,199. DESCRIPTION: BANK CHARGES. AMOUNT: 230. DESCRIPTION: TELEPHONE. AMOUNT: 1,661. DESCRIPTION: UTILITIES. AMOUNT: 81,193. DESCRIPTION: TAXES & LICENSES. AMOUNT: 2,100. DESCRIPTION: INSURANCE. AMOUNT: 6,804. DESCRIPTION: MISCELLANEOUS. AMOUNT: 295. DESCRIPTION: INTEREST. AMOUNT: 868. DESCRIPTION: DEPRECIATION. AMOUNT: 14,195. DESCRIPTION: WATER TESTING. AMOUNT: 4,075. DESCRIPTION: DUES. AMOUNT: 25. DESCRIPTION: ADVERTISING. AMOUNT: 683. TOTAL TO FORM 990-EZ, LINE 16: 152,638.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	DESCRIPTION: MACHINERY & EQUIPMENT. BEG. OF YEAR AMOUNT: 3,225. END OF YEAR AMOUNT: 3,225. DESCRIPTION: METER DEPOSITS. BEG. OF YEAR AMOUNT: 25. END OF YEAR AMOUNT: 25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: SECURED MORTGAGES AND NOTES PAYABLE. BEG. OF YEAR AMOUNT: 20,262. END OF YEAR AMOUNT: 16,658.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	SHELBY COOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	3183880500
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2016-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	BAYOU MACON WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt	0	BAYO
ReturnHeader/Filer/EIN	0	720794758
ReturnHeader/Filer/PhoneNum	0	3183880500
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 545
ReturnHeader/Filer/USAddress/CityNm	0	DELHI
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	LA
ReturnHeader/Filer/USAddress/ZIPCd	0	71232
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	720398470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	HEARD MCELROY & VESTAL LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	2808 KILPATRICK BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	71201
ReturnHeader/PreparerPersonGrp/PhoneNum	0	3183883108
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2016-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	CONNIE K SMALLWOOD
ReturnHeader/ReturnTs	0	2016-02-15T00:00:00-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2015-01-01
ReturnHeader/TaxPeriodEndDt	0	2015-12-31
ReturnHeader/TaxYr	0	2015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $38,923
Liabilities: $16,658
Net assets: $22,265
Revenue: $164,051
Expenses: $171,428
Net income: -$7,377

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$0.25	$0.00	$0.25	$2.14	$2.10	$0.05
2023Detailed filing. Detailed filing data is available for this year.	$0.48	$0.24	$0.24	$1.80	$2.15	$0.35
2022Detailed filing. Detailed filing data is available for this year.	$0.56	$0.00	$0.56	$1.78	$1.72	$0.05
2021Detailed filing. Detailed filing data is available for this year.	$0.51	$0.01	$0.51	$1.86	$1.82	$0.04
2020Detailed filing. Detailed filing data is available for this year.	$0.47	$0.01	$0.46	$1.90	$1.96	$0.06
2019Detailed filing. Detailed filing data is available for this year.	$0.53	$0.01	$0.52	$1.76	$1.72	$0.05
2018Detailed filing. Detailed filing data is available for this year.	$0.54	$0.06	$0.47	$1.80	$1.64	$0.15
2017Detailed filing. Detailed filing data is available for this year.	$0.42	$0.10	$0.32	$1.68	$1.68	$0.00
2016Detailed filing. Detailed filing data is available for this year.	$0.46	$0.15	$0.31	$1.89	$1.80	$0.09
2015Detailed filing. Detailed filing data is available for this year.	$0.39	$0.17	$0.22	$1.64	$1.71	$0.07
2014Detailed filing. Detailed filing data is available for this year.	$0.50	$0.20	$0.30	$1.63	$1.70	$0.07
2013Detailed filing. Detailed filing data is available for this year.	$0.91	$0.55	$0.37	$1.73	$1.80	$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.13	$0.70	$0.43	$1.49	$1.49	$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.28	$0.85	$0.43	$1.67	$1.67	$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.44	$1.00	$0.44	$1.62	$1.66	$0.04