Civic Intelligence

Shongaloo Water System Inc

EIN 72-0946860 • 501(c)12 • Shongaloo, LA

Profile

Operation rural water system

PO Box 55Shongaloo, LA 71072

n/A

Siviq Scores

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

Liabilities / Assets

56th percentile

0.25x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

47th percentile

0.54x

Higher debt load relative to revenue than 47% of similar nonprofits.

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

Net Margin

99th percentile

85%

Higher net margin than 99% of similar nonprofits.

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

Top Officer Pay

87th percentile

$32,309

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

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

Asset Growth

98th percentile

162%

Faster asset growth than 98% of similar nonprofits.

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

Revenue Growth

98th percentile

290%

Faster revenue growth than 98% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$4,195,046

Up $2,596,891 (+162%) from 2023

Liabilities

Up

$1,057,940

Up $712,445 (+206%) from 2023

Net Assets

Up

$3,137,106

Up $1,884,446 (+150%) from 2023

Operations
Liabilities / Revenue47th percentileNet Margin99th percentile

Revenue

Up

$1,963,541

Up $1,459,955 (+290%) from 2023

Expenses

Up

$300,362

Up $111,166 (+59%) from 2023

Net Income

Up

$1,663,179

Up $1,348,789 (+429%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $560,153Liabilities 2011: $40,252Net Assets 2011: $519,9012011Assets 2012: $586,391Liabilities 2012: $43,108Net Assets 2012: $543,2832012Assets 2013: $647,802Liabilities 2013: $48,967Net Assets 2013: $598,8352013Assets 2014: $685,976Liabilities 2014: $57,928Net Assets 2014: $628,0482014Assets 2015: $725,326Liabilities 2015: $42,438Net Assets 2015: $682,8882015Assets 2016: $782,503Liabilities 2016: $36,430Net Assets 2016: $746,0732016Assets 2017: $827,161Liabilities 2017: $46,198Net Assets 2017: $780,9632017Assets 2018: $844,777Liabilities 2018: $44,491Net Assets 2018: $800,2862018Assets 2019: $863,447Liabilities 2019: $41,831Net Assets 2019: $821,6162019Assets 2020: $915,084Liabilities 2020: $44,773Net Assets 2020: $870,3112020Assets 2021: $950,866Liabilities 2021: $49,727Net Assets 2021: $901,1392021Assets 2022: $982,228Liabilities 2022: $43,958Net Assets 2022: $938,2702022Assets 2023: $1,598,155Liabilities 2023: $345,495Net Assets 2023: $1,252,6602023Assets 2024: $4,195,046Liabilities 2024: $1,057,940Net Assets 2024: $3,137,1062024

Highlighted filing

2024

Assets$4,195,046
Liabilities$1,057,940
Net Assets$3,137,106
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $165,821Expenses 2011: $196,959Net Income 2011: -$31,1382011Expenses 2012: $128,5312012Revenue 2013: $173,366Expenses 2013: $117,814Net Income 2013: $55,5522013Revenue 2014: $156,933Expenses 2014: $127,719Net Income 2014: $29,2142014Revenue 2015: $180,507Expenses 2015: $129,057Net Income 2015: $51,4502015Revenue 2016: $189,225Expenses 2016: $126,040Net Income 2016: $63,1852016Revenue 2017: $201,740Expenses 2017: $166,850Net Income 2017: $34,8902017Revenue 2018: $203,103Expenses 2018: $183,783Net Income 2018: $19,3202018Revenue 2019: $204,834Expenses 2019: $183,504Net Income 2019: $21,3302019Revenue 2020: $215,407Expenses 2020: $166,712Net Income 2020: $48,6952020Revenue 2021: $204,681Expenses 2021: $173,853Net Income 2021: $30,8282021Revenue 2022: $208,885Expenses 2022: $171,754Net Income 2022: $37,1312022Revenue 2023: $503,586Expenses 2023: $189,196Net Income 2023: $314,3902023Revenue 2024: $1,963,541Expenses 2024: $300,362Net Income 2024: $1,663,1792024

Highlighted filing

2024

Revenue$1,963,541
Expenses$300,362
Net Income$1,663,179
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,195,046
Liabilities
$1,057,940
Net assets
$3,137,106
Revenue
$1,963,541
Expenses
$300,362
Net income
$1,663,179
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.20$1.06$3.14$1.96$0.30$1.66
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.35$1.25$0.50$0.19$0.31
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.04$0.94$0.21$0.17$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.95$0.05$0.90$0.20$0.17$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.04$0.87$0.22$0.17$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$0.20$0.18$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.04$0.80$0.20$0.18$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.05$0.78$0.20$0.17$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.04$0.75$0.19$0.13$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.04$0.68$0.18$0.13$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.06$0.63$0.16$0.13$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.65$0.05$0.60$0.17$0.12$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.04$0.54$0.13
2011Summary only. Only limited summary data is available for this year.$0.56$0.04$0.52$0.17$0.20$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 16, 2025
Return Version
2024v5.2
Gross Receipts
$1,963,541
Mission and Program Overview

Mission

Operating and maintaining a rural water system

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$773,630$2,469,662▲ $1,696,032
Accounts Receivable$310,068$1,028,022▲ $717,954
Savings and Temporary Cash Investments$170,850$376,117▲ $205,267
Cash and Non-Interest-Bearing Accounts$340,591$315,051▼ $25,540
Prepaid Expenses and Deferred Charges$3,016$6,194▲ $3,178
Total Assets$1,598,155$4,195,046▲ $2,596,891
Liabilities
Accounts Payable and Accrued Expenses$313,519$1,025,964▲ $712,445
Other Liabilities$31,976$31,976→ $0
Total Liabilities$345,495$1,057,940▲ $712,445
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$1,969,378-
Net Assets Without Donor Restrictions$1,252,660$1,167,728▼ $84,932
Total Net Assets Fund Balance$1,252,660$3,137,106▲ $1,884,446
Total Liabilities and Net Assets / Fund Balance$1,598,155$4,195,046▲ $2,596,891

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,459,662$802,832$3,262,494
Equipment$0$52,626$52,626
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleOtherTotal
Peggy EversSec/Treasurer$32,309$32,309

Board Members and Trustees

NameTitle
John StanleyPresident
Randy SextonVice-President
Jesse LeeDirector
Kenneth DavenportDirector
Marilyn KingDirector
Ronnie BurnsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,673,378
Program Service Revenue
$282,699
Investment Income
$5,269
Other Revenue
$2,195
Change in Net Assets
$1,663,179
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$258,516
Salaries, Compensation, and Employee Benefits$35,014
Grants and Similar Amounts Paid$6,832
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$32,309$0$0$32,309
Other Expenses$28,403$0$0$28,403
Depreciation Depletion$23,938$0$0$23,938
All Other Expenses$23,473$0$0$23,473
Office Expenses$9,534$0$0$9,534
Insurance$7,894$0$0$7,894
Grants to Domestic Orgs$6,832--$6,832
Payroll Taxes$2,705$0$0$2,705
Total Functional Expenses$300,362$0$0$300,362
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Shongaloo Fire District #9Shongaloo, LA-Passthru collections from water customers$6,832
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
Memberships$23,175
Meter deposits$8,801
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Shongaloo Water System Inc
EIN
72-0946860
Phone
3183712636
Address
PO Box 55, Shongaloo, LA 71072

Signing Officer

Name
Peggy Evers
Title
Secretary
Phone
3183712636
Signed
2025-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Talley
Formed
1969
Legal Domicile
La
Voting Board Members
7
Independent Board Members
6
Employees
1
Volunteers
9

Preparer

Firm
Wise Martin & Cole LLC
Address
601 Main, Minden, LA 71055
Preparer
Kristine H Cole CPA
Phone
3183773171
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“No formal process is followed”

Pt VI, Line 19

“Information is made available to the public upon request”

Pt VI, Line 6

“Exempt organization is a 501(c)(12) water system with members”

Pt VI, Line 7A

“Members elect the governing board”

Pt XII, Line 2C

“No change in oversight process or selection process during the year.”

Pt XI

“Line 9-Net Assets were increased due to the merger of Shongaloo Water System, Inc. with Dorcheat Acres Water System Inc and Stateline Water Works with Shongaloo Water System, Inc. as the surviving entity.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Passthru collections from water customers
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Shongaloo Fire District #9
IRS990ScheduleI/RecipientTable/RecipientEIN0721209109
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0P O Box 23
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Shongaloo
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No formal process is followed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information is made available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Exempt organization is a 501(c)(12) water system with members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members elect the governing board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No change in oversight process or selection process during the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Line 9-Net Assets were increased due to the merger of Shongaloo Water System, Inc. with Dorcheat Acres Water System Inc and Stateline Water Works with Shongaloo Water System, Inc. as the surviving entity.
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ReasonableCauseExplanation/ExplanationTxt0Shongaloo Water System, Inc. respectfully requests abatement of any late filing penalties associated with its Form 990 for the 2024 tax year based on reasonable cause. During 2024, the organization experienced extraordinary and non-recurring events that significantly delayed the completion of an accurate and complete return. Specifically, Shongaloo Water System, Inc. merged with two separate rural water systems - Dorcheat Acres Water System, Inc. and Stateline Waterworks, Inc. These two entities were maintained and reported by tax preparers other than our regular accountant, and their accounting records were prepared using different methodologies. As a result, substantial additional time was required to obtain records, reconcile differences, determine appropriate cutoff dates, and properly account for the mergers in accordance with applicable reporting requirements. The complexity of integrating two unrelated systems created numerous followup questions and delays that could not reasonably have been anticipated at the time the return was due. In addition, during 2024, the organization received over $1.5 million in government grant funding. Determining the correct timing and treatment of those grant funds for financial statement and tax reporting purposes required further analysis and documentation, contributing to the extended preparation period. Compounding these issues, our accounting firm experienced unexpected staff turnover during the year, including the loss of several experienced CPAs. This required internal reassignment of projects to maintain client commitments. Although the return was ultimately assigned to an experienced preparer, the review and analysis of merger documentation from multiple third party professionals took longer than expected to ensure the return was accurate and complete. At all times, Shongaloo Water System, Inc. acted in good faith and exercised ordinary business care and prudence in attempting to comply with its filing obligations. The delay was not due to willful neglect but rather to unusual and complex circumstances beyond the organizations control. The return was filed as soon as the necessary information was obtained and an accurate return could be prepared. THe 2024 tax year was an atypical reporting period due to these mergers and related system improvements. The organization has since centralized bookkeeping for the combined water systems and does not anticipate similar issues in future years. Shongaloo Water System, Inc. remains committed to timely and accurate compliance with IRS filing requirements going forward. For these reasons, we respectfully request that any penalties assessed for late filing of the 2024 Form 990 be waived due to reaonsable cause.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Peggy Evers
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum03183712636
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Shongaloo Water System Inc
ReturnHeader/Filer/BusinessNameControlTxt0SHON
ReturnHeader/Filer/EIN0720946860
ReturnHeader/Filer/PhoneNum03183712636
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 55
ReturnHeader/Filer/USAddress/CityNm0Shongaloo
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721188963
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wise Martin & Cole LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0601 Main
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Minden
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
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ReturnHeader/PreparerPersonGrp/PhoneNum03183773171
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kristine H Cole CPA
ReturnHeader/ReturnTs02026-02-16T11:35:05-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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