Civic Intelligence

Etoile Water Supply Corp

EIN 75-1320922 • 501(c)12 • Etoile, TX

Profile

The original and continuing purpose of the Corporation is to furnish a water supply to its members in and around the rural area of Etoile, Texas.

PO Box 67Etoile, TX 75944

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.71x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

5.40x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

68th percentile

17%

Higher net margin than 68% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Asset Growth

99th percentile

252%

Faster asset growth than 99% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

28%

Faster revenue growth than 82% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,130,414

Down $128,240 (-10%) from 2023

Liabilities

Down

$93,586

Down $216,667 (-70%) from 2023

Net Assets

Up

$1,036,828

Up $88,427 (+9.3%) from 2023

Revenue

Down

$408,947

Down $24,950 (-5.8%) from 2023

Expenses

Up

$320,520

Up $21,294 (+7.1%) from 2023

Net Income

Down

$88,427

Down $46,244 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $591,519Liabilities 2010: $559,852Net Assets 2010: $31,6672010Assets 2011: $640,895Liabilities 2011: $550,170Net Assets 2011: $90,7252011Assets 2012: $616,024Liabilities 2012: $536,844Net Assets 2012: $79,1802012Assets 2013: $606,962Liabilities 2013: $508,212Net Assets 2013: $98,7502013Assets 2014: $583,496Liabilities 2014: $494,710Net Assets 2014: $88,7862014Assets 2015: $513,164Liabilities 2015: $478,738Net Assets 2015: $34,4262015Assets 2016: $519,899Liabilities 2016: $465,098Net Assets 2016: $54,8012016Assets 2017: $557,241Liabilities 2017: $436,012Net Assets 2017: $121,2292017Assets 2018: $699,480Liabilities 2018: $423,411Net Assets 2018: $276,0692018Assets 2019: $835,360Liabilities 2019: $396,008Net Assets 2019: $439,3522019Assets 2020: $974,626Liabilities 2020: $377,574Net Assets 2020: $597,0522020Assets 2021: $1,107,228Liabilities 2021: $395,520Net Assets 2021: $711,7082021Assets 2022: $1,142,697Liabilities 2022: $328,967Net Assets 2022: $813,7302022Assets 2023: $1,258,654Liabilities 2023: $310,253Net Assets 2023: $948,4012023Assets 2024: $1,130,414Liabilities 2024: $93,586Net Assets 2024: $1,036,8282024

Highlighted filing

2024

Assets$1,130,414
Liabilities$93,586
Net Assets$1,036,828

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $308,6582010Expenses 2011: $277,9542011Expenses 2012: $306,1002012Revenue 2013: $326,365Expenses 2013: $306,795Net Income 2013: $19,5702013Revenue 2014: $308,321Expenses 2014: $318,285Net Income 2014: -$9,9642014Revenue 2015: $344,154Expenses 2015: $398,514Net Income 2015: -$54,3602015Revenue 2016: $324,436Expenses 2016: $304,061Net Income 2016: $20,3752016Revenue 2017: $379,443Expenses 2017: $313,015Net Income 2017: $66,4282017Revenue 2018: $402,157Expenses 2018: $247,317Net Income 2018: $154,8402018Revenue 2019: $405,919Expenses 2019: $242,636Net Income 2019: $163,2832019Revenue 2020: $395,328Expenses 2020: $237,628Net Income 2020: $157,7002020Revenue 2021: $436,356Expenses 2021: $321,700Net Income 2021: $114,6562021Revenue 2022: $422,849Expenses 2022: $320,827Net Income 2022: $102,0222022Revenue 2023: $433,897Expenses 2023: $299,226Net Income 2023: $134,6712023Revenue 2024: $408,947Expenses 2024: $320,520Net Income 2024: $88,4272024

Highlighted filing

2024

Revenue$408,947
Expenses$320,520
Net Income$88,427

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.09$1.04$0.41$0.32$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.31$0.95$0.43$0.30$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.33$0.81$0.42$0.32$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.40$0.71$0.44$0.32$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.38$0.60$0.40$0.24$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.84$0.40$0.44$0.41$0.24$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.70$0.42$0.28$0.40$0.25$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.44$0.12$0.38$0.31$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.47$0.05$0.32$0.30$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.48$0.03$0.34$0.40$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.49$0.09$0.31$0.32$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.61$0.51$0.10$0.33$0.31$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.54$0.08$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.55$0.09$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.56$0.03$0.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.1
Gross Receipts
$408,947
Mission and Program Overview

Mission

The original and continuing purpose of the Corporation is to furnish a water supply to its members in and around the rural area of Etoile, Texas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$505,848$426,944▼ $78,904
Land, Buildings, and Equipment, Net$414,635$371,725▼ $42,910
Savings and Temporary Cash Investments$273,272$277,284▲ $4,012
Accounts Receivable$58,186$47,582▼ $10,604
Prepaid Expenses and Deferred Charges$6,713$6,879▲ $166
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,258,654$1,130,414▼ $128,240
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$208,479--
Other Liabilities$89,400$89,500▲ $100
Accounts Payable and Accrued Expenses$12,374$4,086▼ $8,288
Total Liabilities$310,253$93,586▼ $216,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$909,835$1,036,828▲ $126,993
Net Assets With Donor Restrictions$38,566--
Total Net Assets Fund Balance$948,401$1,036,828▲ $88,427
Total Liabilities and Net Assets / Fund Balance$1,258,654$1,130,414▼ $128,240

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$324,585$1,070,973$1,395,558
Equipment$37,940$168,502$206,442
Land$9,200-$9,200
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tanner FranklinPresident
David WheelerVice President
Bill TempleDirector
Jan LuskDirector
Mandy SandersDirector
Paul FreeDirector
Jan AmenSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$393,851
Investment Income
$15,096
Other Revenue
$0
Change in Net Assets
$88,427

Audited Revenue Reconciliation

Revenue per Audited Statements
$408,947
Total Revenue per Audited Statements
$408,947
Total Revenue per Form 990
$408,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,994
Salaries, Compensation, and Employee Benefits$107,526
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$62,775$37,040-$99,815
Depreciation Depletion$49,783--$49,783
Fees for Services Accounting-$26,481-$26,481
All Other Expenses$19,458--$19,458
Insurance$10,698$4,500-$15,198
Office Expenses-$8,191-$8,191
Payroll Taxes$4,935$2,776-$7,711
Other Expenses$5,600$4,904-$5,600
Interest$2,446--$2,446
Total Functional Expenses$236,628$83,892$0$320,520

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$320,520
Total Expenses per Audited Statements$320,520
Total Expenses per Form 990$320,520
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Membership Deposits$89,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Any person owning or having a legal right to the control, possession or occupancy of property served shall have rights to become a member upon payment of membership fee.

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

Review by General Manager and/or Board Member signing return.

Form 990, Part VI, Section C, Line 18

With prior written request, corporate records, books, and annual reports, subject to exceptions provided by the Open Records Act are available for public inspection during normal business hours.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Etoile Water Supply Corp
EIN
75-1320922
Phone
9368542215
Address
PO BOX 67, ETOILE, TX 75944

Signing Officer

Name
Tanner Franklin
Title
President
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tanner Franklin
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
3

Preparer

Firm
Todd Hamaker & Johnson LLP
Address
517 S 1st St, Lufkin, TX 75901
Preparer
Kim Johnson CPA
Phone
9366328181
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IRS990/OtherExpensesGrp/TotalAmt35600
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt089400
IRS990/OtherLiabilitiesGrp/EOYAmt089500
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037040
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt062775
IRS990/OtherSalariesAndWagesGrp/TotalAmt099815
IRS990/OtherSourcesGrossIncomeAmt015096
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02776
IRS990/PayrollTaxesGrp/ProgramServicesAmt04935
IRS990/PayrollTaxesGrp/TotalAmt07711
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06713
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06879
IRS990/PrincipalOfficerNm0TANNER FRANKLIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LATE CHARGES/OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc1WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011898
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1381953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011898
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1381953
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt011939
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0193476
IRS990/PYProgramServiceRevenueAmt0421958
IRS990/PYRevenuesLessExpensesAmt0134671
IRS990/PYSalariesCompEmpBnftPaidAmt0105750
IRS990/PYTotalExpensesAmt0299226
IRS990/PYTotalRevenueAmt0433897
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt088427
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0393851
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0273272
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0277284
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt037940
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0168502
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0206442
IRS990ScheduleD/ExpensesSubtotalAmt0320520
IRS990ScheduleD/LandGrp/BookValueAmt09200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09200
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0324585
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01070973
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01395558
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt089500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEMBERSHIP DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0408947
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0371725
IRS990ScheduleD/TotalExpensesPerForm990Amt0320520
IRS990ScheduleD/TotalLiabilityAmt089500
IRS990ScheduleD/TotalRevenuePerForm990Amt0408947
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0408947
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0320520
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Any person owning or having a legal right to the control, possession or occupancy of property served shall have rights to become a member upon payment of membership fee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Review by General Manager and/or Board Member signing return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2With prior written request, corporate records, books, and annual reports, subject to exceptions provided by the Open Records Act are available for public inspection during normal business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01258654
IRS990/TotalAssetsEOYAmt01130414
IRS990/TotalAssetsGrp/BOYAmt01258654
IRS990/TotalAssetsGrp/EOYAmt01130414
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083892
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0236628
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320520
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0310253
IRS990/TotalLiabilitiesEOYAmt093586
IRS990/TotalLiabilitiesGrp/BOYAmt0310253
IRS990/TotalLiabilitiesGrp/EOYAmt093586
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0948401
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01036828
IRS990/TotalProgramServiceExpensesAmt0236628
IRS990/TotalProgramServiceRevenueAmt0393851
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0408947
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408947
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01258654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01130414
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 67
IRS990/USAddress/CityNm0ETOILE
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075944
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TANNER FRANKLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ETOILE WATER SUPPLY CORP
ReturnHeader/Filer/BusinessNameControlTxt0ETOI
ReturnHeader/Filer/EIN0751320922
ReturnHeader/Filer/PhoneNum09368542215
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 67
ReturnHeader/Filer/USAddress/CityNm0ETOILE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075944
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223860521
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Todd Hamaker & Johnson LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0517 S 1st St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lufkin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075901
ReturnHeader/PreparerPersonGrp/PhoneNum09366328181
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIM JOHNSON CPA
ReturnHeader/ReturnTs02025-04-29T11:09:27-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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