Civic Intelligence

D'Arbonne Water System Inc

990 • Fiscal year 2022 • EIN 72-0960237

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 13, 2023

Organization ProfileN/A
P O Box 606Bernice, LA 71222

(318) 285-7407

Siviq Scores

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

Liabilities / Assets

49th percentile

0.22x

Higher debt load relative to assets than 49% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

41st percentile

0.51x

Higher debt load relative to revenue than 41% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$10,200

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Asset Growth

88th percentile

13%

Faster asset growth than 88% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

90th percentile

37%

Faster revenue growth than 90% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$4,076,798

Up $458,187 (+13%) from 2021

Net Assets

Up

$3,184,087

Up $321,274 (+11%) from 2021

Liabilities

Up

$892,711

Up $136,913 (+18%) from 2021

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin75th percentile

Revenue

Up

$1,735,437

Up $464,475 (+37%) from 2021

Expenses

Up

$1,414,163

Up $209,790 (+17%) from 2021

Net Income

Up

$321,274

Up $254,685 (+382%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$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

2022

Assets$4,076,798
Liabilities$892,711
Net Assets$3,184,087
Open 2022 Filing

Operations Trend

Revenue Growth90th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$1,735,437
Expenses$1,414,163
Net Income$321,274
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 13, 2023
Return Version
2022v5.0
Gross Receipts
$1,735,437
Mission and Program Overview

Mission

Provide water services to rural customers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,018,484$3,299,214▲ $280,730
Rtn Earn Endowment Incm Other Fnds$2,862,813$3,184,087▲ $321,274
Savings and Temporary Cash Investments$282,698$289,596▲ $6,898
Pledges and Grants Receivable-$167,476-
Investments in Publicly Traded Securities$142,723$146,811▲ $4,088
Accounts Receivable$98,254$102,735▲ $4,481
Prepaid Expenses and Deferred Charges$14,662$21,153▲ $6,491
Cash and Non-Interest-Bearing Accounts$10,322$10,576▲ $254
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,618,611$4,076,798▲ $458,187
Other Assets Total$51,468$39,237▼ $12,231
Liabilities
Mortgage Notes Payable Secured by Investment Property$710,111$846,087▲ $135,976
Accounts Payable and Accrued Expenses$35,650$37,237▲ $1,587
Deferred Revenue$10,037$9,387▼ $650
Total Liabilities$755,798$892,711▲ $136,913
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,862,813$3,184,087▲ $321,274
Total Liabilities and Net Assets / Fund Balance$3,618,611$4,076,798▲ $458,187

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,261,186$4,011,263$5,272,449
Other Land Buildings$1,887,872$2,550,816$4,438,688
Buildings$80,297$90,820$171,117
Land$69,859-$69,859
Compensation and Service Providers
Top Officer Pay81st percentile

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
Rodney SmithSecretary-$8,400$8,400

Highest Paid Contractors

ContractorServicesLocationCompensation
Water Tank Services LLCClean , Paint, And Repair Taylor Town WePO BOX 2799, West Monroe, LA 71294$301,900
Blades Electric Company LLCPurchase Of Three Generators14465 LA 151, Arcadia, LA 71001$216,666
Revenue and Support

Revenue Composition

Contributions and Grants
$591,690
Program Service Revenue
$1,117,698
Investment Income
$11,373
Other Revenue
$14,676
Change in Net Assets
$321,274

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,735,437
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,735,437
Total Revenue per Form 990
$1,735,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,032,403
Salaries, Compensation, and Employee Benefits$381,760
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$382,192
Other Salaries and Wages---$305,686
Fees for Services Other---$80,258
Insurance---$51,278
Current Officers, Directors, Trustees, and Key Employees---$43,800
All Other Expenses---$42,587
Interest---$40,138
Fees for Services Accounting---$26,818
Payroll Taxes---$24,521
Other Expenses---$17,266
Office Expenses---$12,076
Pension Plan Contributions---$7,398
Fees for Services Legal---$6,468
Travel---$2,977
Advertising---$541
Other Employee Benefits---$355
Total Functional Expenses$0$0$0$1,414,163

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,414,163
Total Expenses per Audited Statements$1,414,163
Total Expenses per Form 990$1,414,163
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
P O BOX 606, BERNICE, LA 71222

Signing Officer

Name
Minor Patton
Title
President
Phone
3182857407
Signed
2023-07-13
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
7
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

Financial Statement Notes

PART X, LINE 2:

“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 years 2019 and beyond remain subject to examination by the internal revenue service.”

Raw XML Appendix388 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/BOYAmt035650
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt037237
IRS990/AccountsReceivableGrp/BOYAmt098254
IRS990/AccountsReceivableGrp/EOYAmt0102735
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE WATER SERVICES TO RURAL CUSTOMERS
IRS990/AdvertisingGrp/TotalAmt0541
IRS990/AllOtherExpensesGrp/TotalAmt042587
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/BOYAmt010322
IRS990/CashNonInterestBearingGrp/EOYAmt010576
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt043800
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0301900
IRS990/ContractorCompensationGrp/CompensationAmt1216666
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 2799
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt114465 LA 151
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0WEST MONROE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1ARCADIA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0LA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1LA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd071294
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd171001
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0WATER TANK SERVICES LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1BLADES ELECTRIC COMPANY LLC
IRS990/ContractorCompensationGrp/ServicesDesc0CLEAN , PAINT, AND REPAIR TAYLOR TOWN WE
IRS990/ContractorCompensationGrp/ServicesDesc1PURCHASE OF THREE GENERATORS
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0591690
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt011373
IRS990/CYOtherExpensesAmt01032403
IRS990/CYOtherRevenueAmt014676
IRS990/CYProgramServiceRevenueAmt01117698
IRS990/CYRevenuesLessExpensesAmt0321274
IRS990/CYSalariesCompEmpBnftPaidAmt0381760
IRS990/CYTotalExpensesAmt01414163
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01735437
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt010037
IRS990/DeferredRevenueGrp/EOYAmt09387
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0382192
IRS990/Desc0PROVIDED WATER SERVICES TO AN AVERAGE OF 2,162 CUSTOMERS IN NORTH LOUISIANA AND SOUTH ARKANSAS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt026818
IRS990/FeesForServicesLegalGrp/TotalAmt06468
IRS990/FeesForServicesOtherGrp/TotalAmt080258
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0MINOR PATTON
IRS990/Form990PartVIISectionAGrp/PersonNm1RODNEY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHNNY BUCKLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES W RUSSELL
IRS990/Form990PartVIISectionAGrp/PersonNm4PAT RISINGER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt010200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt18400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt28400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt38400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt48400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt42ND VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0551063
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01735437
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt051278
IRS990/InterestGrp/TotalAmt040138
IRS990/InvestmentIncomeGrp/ExclusionAmt011373
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011373
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0142723
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0146811
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06652899
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03018484
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03299214
IRS990/LandBldgEquipCostOrOtherBssAmt09952113
IRS990/LegalDomicileStateCd0LA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt01158324
IRS990/MembershipDuesAmt040627
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE WATER SERVICES TO RURAL CUSTOMERS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0710111
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0846087
IRS990/NetAssetsOrFundBalancesBOYAmt02862813
IRS990/NetAssetsOrFundBalancesEOYAmt03184087
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt012076
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt051468
IRS990/OtherAssetsTotalGrp/EOYAmt039237
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0355
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3FUEL
IRS990/OtherExpensesGrp/TotalAmt0168549
IRS990/OtherExpensesGrp/TotalAmt1126249
IRS990/OtherExpensesGrp/TotalAmt275006
IRS990/OtherExpensesGrp/TotalAmt317266
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2531190
IRS990/OtherRevenueMiscGrp/Desc0PATRONAGE ALLOCATION
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS RECEIPTS
IRS990/OtherRevenueMiscGrp/Desc2RENTALS - WATER TANK
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06638
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt16088
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21950
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06638
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16088
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21950
IRS990/OtherRevenueTotalAmt014676
IRS990/OtherSalariesAndWagesGrp/TotalAmt0305686
IRS990/OtherSourcesGrossIncomeAmt0577113
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt024521
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt07398
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0167476
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014662
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021153
IRS990/PrincipalOfficerNm0MINOR PATTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER REVENUE, NET
IRS990/ProgramServiceRevenueGrp/Desc1CUSTOMER PENALTIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01097003
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120695
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01097003
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120695
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt023065
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt036591
IRS990/PYOtherExpensesAmt0835854
IRS990/PYOtherRevenueAmt030428
IRS990/PYProgramServiceRevenueAmt01180878
IRS990/PYRevenuesLessExpensesAmt066589
IRS990/PYSalariesCompEmpBnftPaidAmt0368519
IRS990/PYTotalExpensesAmt01204373
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01270962
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0321274
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02862813
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03184087
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0282698
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0289596
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/BookValueAmt080297
IRS990ScheduleD/BuildingsGrp/DepreciationAmt090820
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0171117
IRS990ScheduleD/EquipmentGrp/BookValueAmt01261186
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04011263
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05272449
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01414163
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt069859
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt069859
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01887872
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02550816
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04438688
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01735437
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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 YEARS 2019 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03299214
IRS990ScheduleD/TotalExpensesPerForm990Amt01414163
IRS990ScheduleD/TotalRevenuePerForm990Amt01735437
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01735437
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01414163
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/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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03618611
IRS990/TotalAssetsEOYAmt04076798
IRS990/TotalAssetsGrp/BOYAmt03618611
IRS990/TotalAssetsGrp/EOYAmt04076798
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0591690
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt01414163
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0755798
IRS990/TotalLiabilitiesEOYAmt0892711
IRS990/TotalLiabilitiesGrp/BOYAmt0755798
IRS990/TotalLiabilitiesGrp/EOYAmt0892711
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02862813
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03184087
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01117698
IRS990/TotalReportableCompFromOrgAmt043800
IRS990/TotalRevenueGrp/ExclusionAmt011373
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01132374
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01735437
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03618611
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04076798
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02977
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 606
IRS990/USAddress/CityNm0BERNICE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd071222
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MINOR PATTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03182857407
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0D'ARBONNE WATER SYSTEM INC
ReturnHeader/Filer/BusinessNameControlTxt0DARB
ReturnHeader/Filer/EIN0720960237
ReturnHeader/Filer/PhoneNum03182857407
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O 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/PreparationDt02023-07-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CONNIE K SMALLWOOD
ReturnHeader/ReturnTs02023-07-18T13:18:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MINOR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PATTON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,076,798
Liabilities
$892,711
Net assets
$3,184,087
Revenue
$1,735,437
Expenses
$1,414,163
Net income
$321,274
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