Civic Intelligence

D'Arbonne Water System Inc

EIN 72-0960237 • 501(c)12 • Bernice, LA

Profile

Provide water services to rural customers

PO Box 606Bernice, LA 71222

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.65x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

2.97x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Net Margin

63rd percentile

17%

Higher net margin than 63% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

98th percentile

107%

Faster asset growth than 98% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

31%

Faster revenue growth than 87% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$9,523,865

Up $4,929,367 (+107%) from 2023

Liabilities

Up

$6,164,653

Up $4,571,806 (+287%) from 2023

Net Assets

Up

$3,359,212

Up $357,561 (+12%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin63rd percentile

Revenue

Up

$2,075,043

Up $486,380 (+31%) from 2023

Expenses

Up

$1,717,482

Up $373,287 (+28%) from 2023

Net Income

Up

$357,561

Up $113,093 (+46%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$10M$5.0M$0Assets 2010: $4,795,963Liabilities 2010: $2,499,229Net Assets 2010: $2,296,7342010Assets 2011: $4,678,934Liabilities 2011: $2,308,253Net Assets 2011: $2,370,6812011Assets 2012: $4,327,358Liabilities 2012: $1,858,279Net Assets 2012: $2,469,0792012Assets 2013: $4,149,200Liabilities 2013: $1,691,156Net Assets 2013: $2,458,0442013Assets 2014: $3,973,416Liabilities 2014: $1,533,057Net Assets 2014: $2,440,3592014Assets 2015: $3,755,931Liabilities 2015: $1,409,532Net Assets 2015: $2,346,3992015Assets 2016: $3,527,909Liabilities 2016: $1,240,632Net Assets 2016: $2,287,2772016Assets 2017: $3,438,659Liabilities 2017: $1,054,219Net Assets 2017: $2,384,4402017Assets 2018: $3,498,817Liabilities 2018: $947,027Net Assets 2018: $2,551,7902018Assets 2019: $3,996,388Liabilities 2019: $1,319,817Net Assets 2019: $2,676,5712019Assets 2020: $3,878,227Liabilities 2020: $1,082,003Net Assets 2020: $2,796,2242020Assets 2021: $3,618,611Liabilities 2021: $755,798Net Assets 2021: $2,862,8132021Assets 2022: $4,076,798Liabilities 2022: $892,711Net Assets 2022: $3,184,0872022Assets 2023: $4,594,498Liabilities 2023: $1,592,847Net Assets 2023: $3,001,6512023Assets 2024: $9,523,865Liabilities 2024: $6,164,653Net Assets 2024: $3,359,2122024

Highlighted filing

2024

Assets$9,523,865
Liabilities$6,164,653
Net Assets$3,359,212
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $896,1072010Expenses 2011: $921,8382011Expenses 2012: $834,2282012Revenue 2013: $900,051Expenses 2013: $911,086Net Income 2013: -$11,0352013Revenue 2014: $887,263Expenses 2014: $904,948Net Income 2014: -$17,6852014Revenue 2015: $839,665Expenses 2015: $933,625Net Income 2015: -$93,9602015Revenue 2016: $852,229Expenses 2016: $911,351Net Income 2016: -$59,1222016Revenue 2017: $1,088,597Expenses 2017: $991,432Net Income 2017: $97,1652017Revenue 2018: $1,170,305Expenses 2018: $993,785Net Income 2018: $176,5202018Revenue 2019: $1,138,308Expenses 2019: $1,026,862Net Income 2019: $111,4462019Revenue 2020: $1,308,433Expenses 2020: $1,188,782Net Income 2020: $119,6512020Revenue 2021: $1,270,962Expenses 2021: $1,204,373Net Income 2021: $66,5892021Revenue 2022: $1,735,437Expenses 2022: $1,414,163Net Income 2022: $321,2742022Revenue 2023: $1,588,663Expenses 2023: $1,344,195Net Income 2023: $244,4682023Revenue 2024: $2,075,043Expenses 2024: $1,717,482Net Income 2024: $357,5612024

Highlighted filing

2024

Revenue$2,075,043
Expenses$1,717,482
Net Income$357,561
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$9,523,865
Liabilities
$6,164,653
Net assets
$3,359,212
Revenue
$2,075,043
Expenses
$1,717,482
Net income
$357,561
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.52$6.16$3.36$2.08$1.72$0.36
2023Detailed filing. Detailed filing data is available for this year.$4.59$1.59$3.00$1.59$1.34$0.24
2022Detailed filing. Detailed filing data is available for this year.$4.08$0.89$3.18$1.74$1.41$0.32
2021Detailed filing. Detailed filing data is available for this year.$3.62$0.76$2.86$1.27$1.20$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.88$1.08$2.80$1.31$1.19$0.12
2019Detailed filing. Detailed filing data is available for this year.$4.00$1.32$2.68$1.14$1.03$0.11
2018Detailed filing. Detailed filing data is available for this year.$3.50$0.95$2.55$1.17$0.99$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.44$1.05$2.38$1.09$0.99$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.53$1.24$2.29$0.85$0.91$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.76$1.41$2.35$0.84$0.93$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.97$1.53$2.44$0.89$0.90$0.02
2013Detailed filing. Detailed filing data is available for this year.$4.15$1.69$2.46$0.90$0.91$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$1.86$2.47$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$2.31$2.37$0.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$2.50$2.30$0.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 16, 2025
Return Version
2024v5.1
Gross Receipts
$2,081,612
Mission and Program Overview

Mission

Provide water services to rural customers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,484,649$7,515,591▲ $4,030,942
Rtn Earn Endowment Incm Other Fnds$3,001,651$3,359,212▲ $357,561
Savings and Temporary Cash Investments$704,325$1,322,283▲ $617,958
Pledges and Grants Receivable$0$272,284▲ $272,284
Accounts Receivable$165,894$166,509▲ $615
Investments in Publicly Traded Securities$150,103$154,532▲ $4,429
Prepaid Expenses and Deferred Charges$13,574$11,155▼ $2,419
Cash and Non-Interest-Bearing Accounts$10,934$10,243▼ $691
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$4,594,498$9,523,865▲ $4,929,367
Other Assets Total$65,019$71,268▲ $6,249
Liabilities
Deferred Revenue$584,366$4,524,053▲ $3,939,687
Mortgage Notes Payable Secured by Investment Property$968,373$1,586,722▲ $618,349
Accounts Payable and Accrued Expenses$40,108$53,878▲ $13,770
Total Liabilities$1,592,847$6,164,653▲ $4,571,806
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,001,651$3,359,212▲ $357,561
Total Liabilities and Net Assets / Fund Balance$4,594,498$9,523,865▲ $4,929,367

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,107,461$4,657,049$7,764,510
Other Land Buildings$4,271,192$2,810,837$7,082,029
Buildings$67,079$100,116$167,195
Land$69,859-$69,859
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Minor PattonPresidentPT$10,200$10,200
James W RussellTreasurer-$8,400$8,400
Johnny Buckley1st Vice President-$8,400$8,400
Pat Risinger2nd Vice President-$8,400$8,400
Donald HoldmanSecretary-$5,500$5,500
Ronald SmithSecretary (january Only)-$500$500

Highest Paid Contractors

ContractorServicesLocationCompensation
Water Tank Services LLCWater Tank ServicesPO BOX 2799, West Monroe, LA 71294$722,262
Revenue and Support

Revenue Composition

Contributions and Grants
$217,329
Program Service Revenue
$1,787,549
Investment Income
$59,791
Other Revenue
$10,374
Change in Net Assets
$357,561

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,075,043
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,075,043
Total Revenue per Form 990
$2,075,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,240,447
Salaries, Compensation, and Employee Benefits$477,035
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$547,620
Other Salaries and Wages---$394,787
Insurance---$88,501
Interest---$86,891
Current Officers, Directors, Trustees, and Key Employees---$41,400
All Other Expenses---$40,097
Fees for Services Accounting---$38,657
Other Expenses---$31,410
Payroll Taxes---$31,160
Fees for Services Other---$26,783
Office Expenses---$18,877
Other Employee Benefits---$9,688
Travel---$4,778
Fees for Services Legal---$1,104
Advertising---$66
Total Functional Expenses$0$0$0$1,717,482

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,717,482
Total Expenses per Audited Statements$1,717,482
Total Expenses per Form 990$1,717,482
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members of the organization are water customers who purchase membership.”

Form 990, Part VI, Section A, Line 7A

“Board members are elected by members at the annual membership meeting.”

Form 990, Part VI, Section A, Line 7B

“Board actions are approved by members at the annual membership meeting.”

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

“Only the board president reviews the form 990 prior to signing the return. No review was or will be conducted by other members.”

Form 990, Part VI, Section B, Line 12

“Procedures for addressing the conflict of interest a. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. B. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate the alternatives to the proposed transaction or arrangement. C. After exercising due diligence, the governing board or committee shall determine whether d'arbonne water system, inc. Can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. D. If a more advantageous transaction or arrangement is not reasonably possible under circumstance not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in d'arbonne water system, inc.'s best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.”

Form 990, Part VI, Section C, Line 19

“All documents are available for review during business hours at the main office of the organization.”

Filing and Contact Details

Filer

Filer Name
D'ARBONNE WATER SYSTEM INC
EIN
72-0960237
Phone
3182857407
Address
PO BOX 606, BERNICE, LA 71222

Signing Officer

Name
Minor Patton
Title
President
Phone
3182857407
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Minor Patton
Formed
1977
Legal Domicile
La
Voting Board Members
5
Independent Board Members
4
Employees
9
Volunteers
4

Preparer

Firm
Heard Mcelroy & Vestal LLC
Address
1900 NORTH 18TH STREET SUITE 300, MONROE, LA 71201
Preparer
Connie K Smallwood
Phone
3183883108
Supplemental Narrative

Additional Explanations

Part XII / Line 2C

“The board of directors assumes responsibility for the oversight of the audit.”

Financial Statement Notes

PART X, LINE 2:

“The company is a not-for-profit membership organization exempt from income tax under section 501(c)(12) of the internal revenue code but must file an annual return with the internal revenue service that contains information on its financial operations. The company is required to review various tax positions it has taken with respect to its exempt status and determine whether in fact it continues to qualify as a tax-exempt entity. It must also consider whether it has nexus in jurisdictions in which it has income and whether a tax return is required in those jurisdictions. In addition, as a tax-exempt entity, the company must assess whether it has any tax positions associated with unrelated business income subject to income tax. The company does not expect any of these tax positions to change significantly over the next twelve months. Any penalties related to late filing or other requirements would be recognized as penalties expense in the company's accounting records. Its federal income tax returns for the tax years 2021 and beyond remain subject to examination by the internal revenue service.”

Raw XML Appendix382 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt040108
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt053878
IRS990/AccountsReceivableGrp/BOYAmt0165894
IRS990/AccountsReceivableGrp/EOYAmt0166509
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE WATER SERVICES TO RURAL CUSTOMERS
IRS990/AdvertisingGrp/TotalAmt066
IRS990/AllOtherExpensesGrp/TotalAmt040097
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KATELIN HANSON
IRS990/BooksInCareOfDetail/PhoneNum03182859218
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0104 HOLLY STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BERNICE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd071222
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt010934
IRS990/CashNonInterestBearingGrp/EOYAmt010243
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt041400
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0722262
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 2799
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0WEST MONROE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0LA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd071294
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0WATER TANK SERVICES LLC
IRS990/ContractorCompensationGrp/ServicesDesc0WATER TANK SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0217329
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt059791
IRS990/CYOtherExpensesAmt01240447
IRS990/CYOtherRevenueAmt010374
IRS990/CYProgramServiceRevenueAmt01787549
IRS990/CYRevenuesLessExpensesAmt0357561
IRS990/CYSalariesCompEmpBnftPaidAmt0477035
IRS990/CYTotalExpensesAmt01717482
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02075043
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0584366
IRS990/DeferredRevenueGrp/EOYAmt04524053
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0547620
IRS990/Desc0PROVIDED WATER SERVICES TO AN AVERAGE OF 2,180 CUSTOMERS IN NORTH LOUISIANA AND SOUTH ARKANSAS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt038657
IRS990/FeesForServicesLegalGrp/TotalAmt01104
IRS990/FeesForServicesOtherGrp/TotalAmt026783
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
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IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0MINOR PATTON
IRS990/Form990PartVIISectionAGrp/PersonNm1DONALD HOLDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHNNY BUCKLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES W RUSSELL
IRS990/Form990PartVIISectionAGrp/PersonNm4PAT RISINGER
IRS990/Form990PartVIISectionAGrp/PersonNm5RONALD SMITH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt010200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15500
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt38400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt48400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt42ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY (JANUARY ONLY)
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027351
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0150103
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IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE WATER SERVICES TO RURAL CUSTOMERS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0968373
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01586722
IRS990/NetAssetsOrFundBalancesBOYAmt03001651
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IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt032440
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt032440
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt018877
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt065019
IRS990/OtherAssetsTotalGrp/EOYAmt071268
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09688
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3FUEL
IRS990/OtherExpensesGrp/TotalAmt0131435
IRS990/OtherExpensesGrp/TotalAmt1113045
IRS990/OtherExpensesGrp/TotalAmt2111183
IRS990/OtherExpensesGrp/TotalAmt331410
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0PATRONAGE ALLOCATION
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS RECEIPTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08431
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11943
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08431
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11943
IRS990/OtherRevenueTotalAmt010374
IRS990/OtherSalariesAndWagesGrp/TotalAmt0394787
IRS990/OtherSourcesGrossIncomeAmt0164109
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt031160
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0272284
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013574
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011155
IRS990/PrincipalOfficerNm0MINOR PATTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER REVENUE, NET
IRS990/ProgramServiceRevenueGrp/Desc1CUSTOMER PENALTIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01745191
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01745191
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142358
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt099921
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018518
IRS990/PYOtherExpensesAmt0914866
IRS990/PYOtherRevenueAmt08793
IRS990/PYProgramServiceRevenueAmt01461431
IRS990/PYRevenuesLessExpensesAmt0244468
IRS990/PYSalariesCompEmpBnftPaidAmt0429329
IRS990/PYTotalExpensesAmt01344195
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01588663
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0357561
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03001651
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03359212
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0704325
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01322283
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt067079
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0100116
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0167195
IRS990ScheduleD/EquipmentGrp/BookValueAmt03107461
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04657049
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07764510
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01717482
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt069859
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt069859
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04271192
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02810837
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07082029
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02075043
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY IS A NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE BUT MUST FILE AN ANNUAL RETURN WITH THE INTERNAL REVENUE SERVICE THAT CONTAINS INFORMATION ON ITS FINANCIAL OPERATIONS. THE COMPANY IS REQUIRED TO REVIEW VARIOUS TAX POSITIONS IT HAS TAKEN WITH RESPECT TO ITS EXEMPT STATUS AND DETERMINE WHETHER IN FACT IT CONTINUES TO QUALIFY AS A TAX-EXEMPT ENTITY. IT MUST ALSO CONSIDER WHETHER IT HAS NEXUS IN JURISDICTIONS IN WHICH IT HAS INCOME AND WHETHER A TAX RETURN IS REQUIRED IN THOSE JURISDICTIONS. IN ADDITION, AS A TAX-EXEMPT ENTITY, THE COMPANY MUST ASSESS WHETHER IT HAS ANY TAX POSITIONS ASSOCIATED WITH UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAX. THE COMPANY DOES NOT EXPECT ANY OF THESE TAX POSITIONS TO CHANGE SIGNIFICANTLY OVER THE NEXT TWELVE MONTHS. ANY PENALTIES RELATED TO LATE FILING OR OTHER REQUIREMENTS WOULD BE RECOGNIZED AS PENALTIES EXPENSE IN THE COMPANY'S ACCOUNTING RECORDS. ITS FEDERAL INCOME TAX RETURNS FOR THE TAX YEARS 2021 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07515591
IRS990ScheduleD/TotalExpensesPerForm990Amt01717482
IRS990ScheduleD/TotalRevenuePerForm990Amt02075043
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02075043
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01717482
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE ORGANIZATION ARE WATER CUSTOMERS WHO PURCHASE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ELECTED BY MEMBERS AT THE ANNUAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD ACTIONS ARE APPROVED BY MEMBERS AT THE ANNUAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONLY THE BOARD PRESIDENT REVIEWS THE FORM 990 PRIOR TO SIGNING THE RETURN. NO REVIEW WAS OR WILL BE CONDUCTED BY OTHER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER D'ARBONNE WATER SYSTEM, INC. CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCE NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN D'ARBONNE WATER SYSTEM, INC.'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE FOR REVIEW DURING BUSINESS HOURS AT THE MAIN OFFICE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII / LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04594498
IRS990/TotalAssetsEOYAmt09523865
IRS990/TotalAssetsGrp/BOYAmt04594498
IRS990/TotalAssetsGrp/EOYAmt09523865
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0217329
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt01717482
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01592847
IRS990/TotalLiabilitiesEOYAmt06164653
IRS990/TotalLiabilitiesGrp/BOYAmt01592847
IRS990/TotalLiabilitiesGrp/EOYAmt06164653
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03001651
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03359212
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01787549
IRS990/TotalReportableCompFromOrgAmt041400
IRS990/TotalRevenueGrp/ExclusionAmt059791
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01797923
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02075043
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04594498
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09523865
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04778
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 606
IRS990/USAddress/CityNm0BERNICE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd071222
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MINOR PATTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03182857407
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0D'ARBONNE WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0DARB
ReturnHeader/Filer/EIN0720960237
ReturnHeader/Filer/PhoneNum03182857407
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 606
ReturnHeader/Filer/USAddress/CityNm0BERNICE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd071222
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0720398470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEARD MCELROY & VESTAL LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01900 NORTH 18TH STREET SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071201
ReturnHeader/PreparerPersonGrp/PhoneNum03183883108
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CONNIE K SMALLWOOD
ReturnHeader/ReturnTs02025-06-25T11:10:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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