Civic Intelligence

Liberty City Water Supply Corp

EIN 75-1179444 • 501(c)12 • Kilgore, TX

View Organization Page

Profile

To furnish a water supply for general farm use and domestic purposes to individuals residing in the rural community of Liberty City, Texas.

6144 Gateway Center 349Kilgore, TX 75662

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.44x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

3.65x

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

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

46th percentile

6.8%

Higher net margin than 46% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$154,082

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Asset Growth

75th percentile

10%

Faster asset growth than 75% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

6.6%

Faster revenue growth than 56% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$16,083,244

Up $1,515,643 (+10%) from 2023

Liabilities

Up

$7,123,005

Up $1,242,975 (+21%) from 2023

Net Assets

Up

$8,960,239

Up $272,668 (+3.1%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin46th percentile

Revenue

Up

$1,953,449

Up $121,693 (+6.6%) from 2023

Expenses

Up

$1,820,383

Up $349,944 (+24%) from 2023

Net Income

Down

$133,066

Down $228,251 (-63%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $7,340,442Liabilities 2010: $2,397,024Net Assets 2010: $4,943,4182010Assets 2011: $7,368,242Liabilities 2011: $1,989,016Net Assets 2011: $5,379,2262011Assets 2012: $7,314,802Liabilities 2012: $1,752,612Net Assets 2012: $5,562,1902012Assets 2013: $7,198,932Liabilities 2013: $1,508,561Net Assets 2013: $5,690,3712013Assets 2014: $7,171,491Liabilities 2014: $1,251,637Net Assets 2014: $5,919,8542014Assets 2015: $7,087,929Liabilities 2015: $979,880Net Assets 2015: $6,108,0492015Assets 2016: $6,981,405Liabilities 2016: $693,067Net Assets 2016: $6,288,3382016Assets 2017: $7,168,483Liabilities 2017: $545,041Net Assets 2017: $6,623,4422017Assets 2018: $7,465,669Liabilities 2018: $482,961Net Assets 2018: $6,982,7082018Assets 2019: $8,355,556Liabilities 2019: $932,605Net Assets 2019: $7,422,9512019Assets 2020: $8,411,519Liabilities 2020: $1,145,905Net Assets 2020: $7,265,6142020Assets 2021: $7,892,128Liabilities 2021: $415,818Net Assets 2021: $7,476,3122021Assets 2022: $9,899,946Liabilities 2022: $1,954,923Net Assets 2022: $7,945,0232022Assets 2023: $14,567,601Liabilities 2023: $5,880,030Net Assets 2023: $8,687,5712023Assets 2024: $16,083,244Liabilities 2024: $7,123,005Net Assets 2024: $8,960,2392024

Highlighted filing

2024

Assets$16,083,244
Liabilities$7,123,005
Net Assets$8,960,239
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $1,248,1362010Expenses 2011: $1,292,3242011Expenses 2012: $1,301,6152012Revenue 2013: $1,398,340Expenses 2013: $1,314,375Net Income 2013: $83,9652013Revenue 2014: $1,508,313Expenses 2014: $1,316,157Net Income 2014: $192,1562014Revenue 2015: $1,503,533Expenses 2015: $1,342,648Net Income 2015: $160,8852015Revenue 2016: $1,479,730Expenses 2016: $1,310,042Net Income 2016: $169,6882016Revenue 2017: $1,562,199Expenses 2017: $1,267,865Net Income 2017: $294,3342017Revenue 2018: $1,597,278Expenses 2018: $1,224,220Net Income 2018: $373,0582018Revenue 2019: $1,668,753Expenses 2019: $1,213,576Net Income 2019: $455,1772019Revenue 2020: $1,514,037Expenses 2020: $1,331,240Net Income 2020: $182,7972020Revenue 2021: $1,622,198Expenses 2021: $1,410,829Net Income 2021: $211,3692021Revenue 2022: $1,714,386Expenses 2022: $1,470,942Net Income 2022: $243,4442022Revenue 2023: $1,831,756Expenses 2023: $1,470,439Net Income 2023: $361,3172023Revenue 2024: $1,953,449Expenses 2024: $1,820,383Net Income 2024: $133,0662024

Highlighted filing

2024

Revenue$1,953,449
Expenses$1,820,383
Net Income$133,066
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$16,083,244
Liabilities
$7,123,005
Net assets
$8,960,239
Revenue
$1,953,449
Expenses
$1,820,383
Net income
$133,066
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.1$7.12$8.96$1.95$1.82$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$5.88$8.69$1.83$1.47$0.36
2022Detailed filing. Detailed filing data is available for this year.$9.90$1.95$7.95$1.71$1.47$0.24
2021Detailed filing. Detailed filing data is available for this year.$7.89$0.42$7.48$1.62$1.41$0.21
2020Detailed filing. Detailed filing data is available for this year.$8.41$1.15$7.27$1.51$1.33$0.18
2019Detailed filing. Detailed filing data is available for this year.$8.36$0.93$7.42$1.67$1.21$0.46
2018Detailed filing. Detailed filing data is available for this year.$7.47$0.48$6.98$1.60$1.22$0.37
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.17$0.55$6.62$1.56$1.27$0.29
2016Detailed filing. Detailed filing data is available for this year.$6.98$0.69$6.29$1.48$1.31$0.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.09$0.98$6.11$1.50$1.34$0.16
2014Detailed filing. Detailed filing data is available for this year.$7.17$1.25$5.92$1.51$1.32$0.19
2013Detailed filing. Detailed filing data is available for this year.$7.20$1.51$5.69$1.40$1.31$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.31$1.75$5.56$1.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.37$1.99$5.38$1.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.34$2.40$4.94$1.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$1,953,449
Mission and Program Overview

Mission

To furnish a water supply for general farm use and domestic purposes to individuals residing in the rural community of Liberty City, Texas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,223,025$10,819,851▲ $1,596,826
Rtn Earn Endowment Incm Other Fnds$7,828,453$8,101,121▲ $272,668
Savings and Temporary Cash Investments$4,582,985$4,194,714▼ $388,271
Cash and Non-Interest-Bearing Accounts$536,490$821,714▲ $285,224
Pd in Cap Srpls Land Bldg Eqp Fund$505,073$505,073→ $0
Cap Stk Tr Prin Current Funds$354,045$354,045→ $0
Accounts Receivable$129,159$119,135▼ $10,024
Inventories for Sale or Use-$40,681-
Prepaid Expenses and Deferred Charges$26,952$25,939▼ $1,013
Total Assets$14,567,601$16,083,244▲ $1,515,643
Other Assets Total$68,990$61,210▼ $7,780
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,000,000$3,699,190▼ $300,810
Deferred Revenue$1,446,669$2,772,958▲ $1,326,289
Other Liabilities$376,546$435,179▲ $58,633
Accounts Payable and Accrued Expenses$56,815$215,678▲ $158,863
Total Liabilities$5,880,030$7,123,005▲ $1,242,975
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,687,571$8,960,239▲ $272,668
Total Liabilities and Net Assets / Fund Balance$14,567,601$16,083,244▲ $1,515,643

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$173,358$326,108-
Other Land Buildings$5,271$20,508-
Land$421,111--
Equipment$10,220,111$6,633,961-
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Craig SherwoodFoundation Mgr.FT$154,082$154,082
Bo J ConlinOperations ManagerFT$119,831$119,831
Janet L ConlinAccounting ManagerFT$108,862$108,862

Board Members and Trustees

NameTitle
Ray PlayerPresident
Art MorchatVice President
Carlos DehoyasDirector
Mike TimmonsDirector
Caryn CouchSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Utility WorksUtility Services112 KIM CIRCLE, Avinger, TX 75630$190,294
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,736,165
Investment Income
$217,284
Other Revenue
$0
Change in Net Assets
$133,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,228,169
Salaries, Compensation, and Employee Benefits$592,214
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$528,556
Other Salaries and Wages---$350,094
Current Officers, Directors, Trustees, and Key Employees---$154,082
Interest---$120,303
All Other Expenses---$107,467
Pension Plan Contributions---$49,724
Other Expenses---$44,107
Payroll Taxes---$38,314
Fees for Services Accounting---$36,262
Office Expenses---$18,187
Conferences and Meetings---$2,203
Total Functional Expenses$0$0$0$1,820,383
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
Contract Liability$432,554
Refunds Payable$2,625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
Yes
Other officer compensation reviewed
Yes
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

“Line 6 explanation - liberty city water supply has 1,331 members as of the end of the tax year living in the rural community of liberty city, texas serviced by the water supply.”

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

“Line 7a explanation - members of liberty city water supply elect the directors who oversee the corporation.”

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

“Line 7b explanation - the board of directors cannot make any changes to the by-laws of the corporation without the approval of the members by a vote.”

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

“Line 11b explanation - the return is reviewed by the office manager and the president of the board of directors.”

Form 990, Part VI, Section B, Line 12C

“Liberty city water supply's conflict of interest policy specifies certain business and family relationships as well as actions that would constitute disqualification from the board. Directors are required to disclose if any of these situations arise and abstain from voting on any issue which may create a conflict of interest.”

Form 990, Part VI, Section B, Line 15

“Liberty city water supply's directors are not compensated for their service. The board of directors determines compensation for any key employees. Employee compensation is raised for cost of living increases by an index approved by the board based on the consumer price index.”

Form 990, Part VI, Section C, Line 19

“Liberty city water supply is subject to open records; it provides its governing documents, policies, and financial statements to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Liberty City Water Supply Corp
EIN
75-1179444
Phone
9039849593
Address
6144 GATEWAY CENTER 349, KILGORE, TX 75662

Signing Officer

Name
Ray Player
Title
President
Phone
9039849593
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Formed
1964
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
5

Preparer

Firm
Heard Mcelroy & Vestal LLC
Address
2403 JUDSON ROAD, LONGVIEW, TX 75605
Preparer
Rebecca Vannattan CPA
Phone
9037580734
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Contributions in aid of construction 129,112. Net increase in memberships 10,490.”

Raw XML Appendix386 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt056815
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0215678
IRS990/AccountsReceivableGrp/BOYAmt0129159
IRS990/AccountsReceivableGrp/EOYAmt0119135
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO FURNISH A WATER SUPPLY FOR GENERAL FARM USE AND DOMESTIC PURPOSES TO INDIVIDUALS RESIDING IN THE RURAL COMMUNITY OF LIBERTY CITY, TEXAS.
IRS990/AllOtherExpensesGrp/TotalAmt0107467
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HEARD MCELROY & VESTAL LLC
IRS990/BooksInCareOfDetail/PhoneNum09037580734
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02403 JUDSON ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0LONGVIEW
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd075606
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0354045
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0354045
IRS990/CashNonInterestBearingGrp/BOYAmt0536490
IRS990/CashNonInterestBearingGrp/EOYAmt0821714
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0154082
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt02203
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0190294
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0112 KIM CIRCLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0AVINGER
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0TX
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd075630
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0UTILITY WORKS
IRS990/ContractorCompensationGrp/ServicesDesc0UTILITY SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0217284
IRS990/CYOtherExpensesAmt01228169
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01736165
IRS990/CYRevenuesLessExpensesAmt0133066
IRS990/CYSalariesCompEmpBnftPaidAmt0592214
IRS990/CYTotalExpensesAmt01820383
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01953449
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01446669
IRS990/DeferredRevenueGrp/EOYAmt02772958
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0528556
IRS990/Desc0WATER AND SEWER SERVICES: INSTALLATION AND MAINTENANCE OF WATER AND SEWER LINES; SYSTEM SALES OF WATER AND WASTE TREATMENT TO AN AVERAGE OF 1,323 MEMBERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt01392836
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt036262
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt545.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
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/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0CARYN COUCH
IRS990/Form990PartVIISectionAGrp/PersonNm1RAY PLAYER
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE TIMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm3CARLOS DEHOYAS
IRS990/Form990PartVIISectionAGrp/PersonNm4ART MORCHAT
IRS990/Form990PartVIISectionAGrp/PersonNm5CRAIG SHERWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm6BO J CONLIN
IRS990/Form990PartVIISectionAGrp/PersonNm7JANET L CONLIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5154082
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6119831
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7108862
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5FOUNDATION MGR.
IRS990/Form990PartVIISectionAGrp/TitleTxt6OPERATIONS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt7ACCOUNTING MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01964
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt01255
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01255
IRS990/GrossReceiptsAmt01953449
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/TotalAmt0120303
IRS990/InventoriesForSaleOrUseGrp/EOYAmt040681
IRS990/InvestmentIncomeGrp/ExclusionAmt0216029
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0216029
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06980577
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09223025
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010819851
IRS990/LandBldgEquipCostOrOtherBssAmt017800428
IRS990/LegalDomicileStateCd0TX
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt01736165
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO FURNISH A WATER SUPPLY FOR GENERAL FARM USE AND DOMESTIC PURPOSES TO INDIVIDUALS RESIDING IN THE RURAL COMMUNITY OF LIBERTY CITY, TEXAS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04000000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03699190
IRS990/NetAssetsOrFundBalancesBOYAmt08687571
IRS990/NetAssetsOrFundBalancesEOYAmt08960239
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01255
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01255
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt018187
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt068990
IRS990/OtherAssetsTotalGrp/EOYAmt061210
IRS990/OtherChangesInNetAssetsAmt0139602
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1INSURANCE & BONDS
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CHEMICALS & TESTING
IRS990/OtherExpensesGrp/TotalAmt0148996
IRS990/OtherExpensesGrp/TotalAmt1112655
IRS990/OtherExpensesGrp/TotalAmt2109433
IRS990/OtherExpensesGrp/TotalAmt344107
IRS990/OtherLiabilitiesGrp/BOYAmt0376546
IRS990/OtherLiabilitiesGrp/EOYAmt0435179
IRS990/OtherSalariesAndWagesGrp/TotalAmt0350094
IRS990/OtherSourcesGrossIncomeAmt0217284
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt038314
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0505073
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0505073
IRS990/PensionPlanContributionsGrp/TotalAmt049724
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026952
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025939
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER & SEWER SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01736165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01736165
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0107898
IRS990/PYOtherExpensesAmt0929873
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01723858
IRS990/PYRevenuesLessExpensesAmt0361317
IRS990/PYSalariesCompEmpBnftPaidAmt0540566
IRS990/PYTotalExpensesAmt01470439
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01831756
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0133066
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01736165
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07828453
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt08101121
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04582985
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04194714
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0173358
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0326108
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0499466
IRS990ScheduleD/EquipmentGrp/BookValueAmt010220111
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06633961
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt016854072
IRS990ScheduleD/LandGrp/BookValueAmt0421111
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0421111
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05271
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020508
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt025779
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1432554
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTRACT LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010819851
IRS990ScheduleD/TotalLiabilityAmt0435179
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0154082
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CRAIG SHERWOOD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FOUNDATION MGR.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0154082
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - LIBERTY CITY WATER SUPPLY HAS 1,331 MEMBERS AS OF THE END OF THE TAX YEAR LIVING IN THE RURAL COMMUNITY OF LIBERTY CITY, TEXAS SERVICED BY THE WATER SUPPLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A EXPLANATION - MEMBERS OF LIBERTY CITY WATER SUPPLY ELECT THE DIRECTORS WHO OVERSEE THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7B EXPLANATION - THE BOARD OF DIRECTORS CANNOT MAKE ANY CHANGES TO THE BY-LAWS OF THE CORPORATION WITHOUT THE APPROVAL OF THE MEMBERS BY A VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 11B EXPLANATION - THE RETURN IS REVIEWED BY THE OFFICE MANAGER AND THE PRESIDENT OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LIBERTY CITY WATER SUPPLY'S CONFLICT OF INTEREST POLICY SPECIFIES CERTAIN BUSINESS AND FAMILY RELATIONSHIPS AS WELL AS ACTIONS THAT WOULD CONSTITUTE DISQUALIFICATION FROM THE BOARD. DIRECTORS ARE REQUIRED TO DISCLOSE IF ANY OF THESE SITUATIONS ARISE AND ABSTAIN FROM VOTING ON ANY ISSUE WHICH MAY CREATE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LIBERTY CITY WATER SUPPLY'S DIRECTORS ARE NOT COMPENSATED FOR THEIR SERVICE. THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR ANY KEY EMPLOYEES. EMPLOYEE COMPENSATION IS RAISED FOR COST OF LIVING INCREASES BY AN INDEX APPROVED BY THE BOARD BASED ON THE CONSUMER PRICE INDEX.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LIBERTY CITY WATER SUPPLY IS SUBJECT TO OPEN RECORDS; IT PROVIDES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRIBUTIONS IN AID OF CONSTRUCTION 129,112. NET INCREASE IN MEMBERSHIPS 10,490.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt014567601
IRS990/TotalAssetsEOYAmt016083244
IRS990/TotalAssetsGrp/BOYAmt014567601
IRS990/TotalAssetsGrp/EOYAmt016083244
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt01820383
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05880030
IRS990/TotalLiabilitiesEOYAmt07123005
IRS990/TotalLiabilitiesGrp/BOYAmt05880030
IRS990/TotalLiabilitiesGrp/EOYAmt07123005
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08687571
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08960239
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01392836
IRS990/TotalProgramServiceRevenueAmt01736165
IRS990/TotalReportableCompFromOrgAmt0382775
IRS990/TotalRevenueGrp/ExclusionAmt0217284
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01736165
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01953449
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014567601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016083244
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06144 GATEWAY CENTER 349
IRS990/USAddress/CityNm0KILGORE
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075662
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LIBERTYCITYWSC.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RAY PLAYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09039849593
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY CITY WATER SUPPLY CORP
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0751179444
ReturnHeader/Filer/PhoneNum09039849593
ReturnHeader/Filer/USAddress/AddressLine1Txt06144 GATEWAY CENTER 349
ReturnHeader/Filer/USAddress/CityNm0KILGORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075662
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0720398470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEARD MCELROY & VESTAL LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02403 JUDSON ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONGVIEW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075605
ReturnHeader/PreparerPersonGrp/PhoneNum09037580734
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA VANNATTAN CPA
ReturnHeader/ReturnTs02025-11-12T00:13:16-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.