Civic Intelligence

Bayou Macon Water Systems Inc

990EZ • Fiscal year 2014 • EIN 72-0794758

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 04, 2015

Organization ProfileN/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.

Liabilities / Assets

85th percentile

0.41x

Higher debt load relative to assets than 85% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.12x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Net Margin

30th percentile

-4.3%

Higher net margin than 30% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Top Officer Pay

94th percentile

$13,860

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Asset Growth

3rd percentile

-45%

Faster asset growth than 3% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

25th percentile

-5.8%

Faster revenue growth than 25% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$49,904

Down $41,282 (-45%) from 2013

Net Assets

Down

$29,642

Down $6,951 (-19%) from 2013

Liabilities

Down

$20,262

Down $34,331 (-63%) from 2013

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin30th percentile

Revenue

Down

$162,831

Down $10,049 (-5.8%) from 2013

Expenses

Down

$169,782

Down $9,758 (-5.4%) from 2013

Net Income

Down

-$6,951

Down $291 (-4.4%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$150K$100K$50K$0Assets 2010: $143,861Liabilities 2010: $100,322Net Assets 2010: $43,5392010Assets 2011: $128,221Liabilities 2011: $85,149Net Assets 2011: $43,0722011Assets 2012: $113,469Liabilities 2012: $70,216Net Assets 2012: $43,2532012Assets 2013: $91,186Liabilities 2013: $54,593Net Assets 2013: $36,5932013Assets 2014: $49,904Liabilities 2014: $20,262Net Assets 2014: $29,6422014Assets 2015: $38,923Liabilities 2015: $16,658Net Assets 2015: $22,2652015Assets 2016: $46,163Liabilities 2016: $14,669Net Assets 2016: $31,4942016Assets 2017: $41,979Liabilities 2017: $10,192Net Assets 2017: $31,7872017Assets 2018: $53,692Liabilities 2018: $6,477Net Assets 2018: $47,2152018Assets 2019: $52,653Liabilities 2019: $753Net Assets 2019: $51,9002019Assets 2020: $47,133Liabilities 2020: $753Net Assets 2020: $46,3802020Assets 2021: $51,480Liabilities 2021: $753Net Assets 2021: $50,7272021Assets 2022: $55,955Liabilities 2022: $0Net Assets 2022: $55,9552022Assets 2023: $48,238Liabilities 2023: $24,331Net Assets 2023: $23,9072023Assets 2024: $25,434Liabilities 2024: $0Net Assets 2024: $25,4342024

Highlighted filing

2014

Assets$49,904
Liabilities$20,262
Net Assets$29,642
Open 2014 Filing

Operations Trend

Revenue Growth25th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $161,995Expenses 2010: $165,730Net Income 2010: -$3,7352010Revenue 2011: $166,974Expenses 2011: $167,441Net Income 2011: -$4672011Revenue 2012: $149,447Expenses 2012: $149,266Net Income 2012: $1812012Revenue 2013: $172,880Expenses 2013: $179,540Net Income 2013: -$6,6602013Revenue 2014: $162,831Expenses 2014: $169,782Net Income 2014: -$6,9512014Revenue 2015: $164,051Expenses 2015: $171,428Net Income 2015: -$7,3772015Revenue 2016: $189,479Expenses 2016: $180,250Net Income 2016: $9,2292016Revenue 2017: $168,105Expenses 2017: $167,812Net Income 2017: $2932017Revenue 2018: $179,518Expenses 2018: $164,090Net Income 2018: $15,4282018Revenue 2019: $176,193Expenses 2019: $171,508Net Income 2019: $4,6852019Revenue 2020: $190,010Expenses 2020: $195,530Net Income 2020: -$5,5202020Revenue 2021: $186,289Expenses 2021: $181,942Net Income 2021: $4,3472021Revenue 2022: $177,534Expenses 2022: $172,306Net Income 2022: $5,2282022Revenue 2023: $179,871Expenses 2023: $215,346Net Income 2023: -$35,4752023Revenue 2024: $214,315Expenses 2024: $209,530Net Income 2024: $4,7852024

Highlighted filing

2014

Revenue$162,831
Expenses$169,782
Net Income-$6,951
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 4, 2015
Return Version
2014v5.0
Gross Receipts
$162,831
Mission and Program Overview

Mission

Provide water to residents in the area

Program Services

DescriptionGrantsExpenses
THIS ENTITY PERFORMS A SERVICE TO PROVIDE WATER TO RESIDENTS IN THE AREA.$0$0
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHELBY COOKPresidentPT$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
2015-02-04
Discuss with paid preparer
Yes

Preparer

Firm
Heard Mcelroy & Vestal LLC
Address
2808 KILPATRICK BLVD, MONROE, LA 71201
Preparer
Michael M Martin
Phone
3183883108
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest. Amount: 35.”

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

“Description: contract labor. Amount: 24,961. Description: office expense. Amount: 2,272. Description: repairs & maintenance. Amount: 7,776. Description: bank charges. Amount: 322. Description: telephone. Amount: 1,440. Description: utilities. Amount: 84,141. Description: taxes & licenses. Amount: 2,210. Description: insurance. Amount: 6,032. Description: miscellaneous. Amount: 359. Description: interest. Amount: 1,995. Description: depreciation. Amount: 14,540. Description: water testing. Amount: 3,029. Description: dues. Amount: 25. Description: loan fee. Amount: 300. Description: advertising. Amount: 1,141. Total to form 990-ez, line 16: 150,543.”

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: 54,593. End of year amount: 20,262.”

Raw XML Appendix103 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BAYOU MACON WATER SYSTEMS
IRS990EZ/BooksInCareOfDetail/PhoneNum03188782111
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 545
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DELHI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd071232
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032816
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06074
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-6951
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01947
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt091186
IRS990EZ/Form990TotalAssetsGrp/EOYAmt049904
IRS990EZ/GrossReceiptsAmt0162831
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt035
IRS990EZ/LandAndBuildingsGrp/BOYAmt055120
IRS990EZ/LandAndBuildingsGrp/EOYAmt040580
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt036593
IRS990EZ/NetAssetsOrFundBalancesEOYAmt029642
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt036593
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt029642
IRS990EZ/OccupancyRentUtltsAndMaintAmt0600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt013860
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SHELBY COOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03250
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03250
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0150543
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE WATER TO RESIDENTS IN THE AREA
IRS990EZ/PrintingPublicationsPostageAmt01772
IRS990EZ/ProgramServiceRevenueAmt0162796
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THIS ENTITY PERFORMS A SERVICE TO PROVIDE WATER TO RESIDENTS IN THE AREA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt014920
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0LA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt054593
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt020262
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0169782
IRS990EZ/TotalRevenueAmt0162831
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 35.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: CONTRACT LABOR. AMOUNT: 24,961. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,272. DESCRIPTION: REPAIRS & MAINTENANCE. AMOUNT: 7,776. DESCRIPTION: BANK CHARGES. AMOUNT: 322. DESCRIPTION: TELEPHONE. AMOUNT: 1,440. DESCRIPTION: UTILITIES. AMOUNT: 84,141. DESCRIPTION: TAXES & LICENSES. AMOUNT: 2,210. DESCRIPTION: INSURANCE. AMOUNT: 6,032. DESCRIPTION: MISCELLANEOUS. AMOUNT: 359. DESCRIPTION: INTEREST. AMOUNT: 1,995. DESCRIPTION: DEPRECIATION. AMOUNT: 14,540. DESCRIPTION: WATER TESTING. AMOUNT: 3,029. DESCRIPTION: DUES. AMOUNT: 25. DESCRIPTION: LOAN FEE. AMOUNT: 300. DESCRIPTION: ADVERTISING. AMOUNT: 1,141. TOTAL TO FORM 990-EZ, LINE 16: 150,543.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: 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/ExplanationTxt3DESCRIPTION: SECURED MORTGAGES AND NOTES PAYABLE. BEG. OF YEAR AMOUNT: 54,593. END OF YEAR AMOUNT: 20,262.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHELBY COOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03183880500
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAYOU MACON WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0BAYO
ReturnHeader/Filer/EIN0720794758
ReturnHeader/Filer/PhoneNum03183880500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 545
ReturnHeader/Filer/USAddress/CityNm0DELHI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd071232
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0720398470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEARD MCELROY & VESTAL LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02808 KILPATRICK BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071201
ReturnHeader/PreparerPersonGrp/PhoneNum03183883108
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL M MARTIN
ReturnHeader/ReturnTs02015-02-12T12:51:04-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$49,904
Liabilities
$20,262
Net assets
$29,642
Revenue
$162,831
Expenses
$169,782
Net income
-$6,951
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet 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