Civic Intelligence

Absarokee Water & Sewer District

990 • Fiscal year 2015 • EIN 81-0247359

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 07, 2016

Organization ProfileN/A
PO Box 365Absarokee, MT 59001

(406) 328-4748

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

37th percentile

0.07x

Higher debt load relative to revenue than 37% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2015

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2015

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.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2015

Asset Growth

9th percentile

-8.0%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

-1.0%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets31st percentile

Assets

Down

$872,581

Down $75,365 (-8.0%) from 2014

Net Assets

Up

$856,114

Up $28,855 (+3.5%) from 2014

Liabilities

Down

$16,467

Down $104,220 (-86%) from 2014

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin68th percentile

Revenue

Down

$221,569

Down $2,253 (-1.0%) from 2014

Expenses

Down

$192,714

Down $34,977 (-15%) from 2014

Net Income

Up

$28,855

Up $32,724 (+846%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $787,888Liabilities 2010: $52,532Net Assets 2010: $735,3562010Assets 2011: $777,536Liabilities 2011: $46,026Net Assets 2011: $731,5102011Assets 2012: $809,264Liabilities 2012: $3,852Net Assets 2012: $805,4122012Assets 2013: $1,041,397Liabilities 2013: $210,269Net Assets 2013: $831,1282013Assets 2014: $947,946Liabilities 2014: $120,687Net Assets 2014: $827,2592014Assets 2015: $872,581Liabilities 2015: $16,467Net Assets 2015: $856,1142015Assets 2016: $911,776Liabilities 2016: $9,144Net Assets 2016: $902,6322016Assets 2017: $1,019,945Liabilities 2017: $104,226Net Assets 2017: $915,7192017

Highlighted filing

2015

Assets$872,581
Liabilities$16,467
Net Assets$856,114
Open 2015 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $143,138Expenses 2010: $168,573Net Income 2010: -$25,4352010Expenses 2011: $143,8072011Revenue 2012: $222,472Expenses 2012: $148,570Net Income 2012: $73,9022012Revenue 2013: $229,627Expenses 2013: $203,910Net Income 2013: $25,7172013Revenue 2014: $223,822Expenses 2014: $227,691Net Income 2014: -$3,8692014Revenue 2015: $221,569Expenses 2015: $192,714Net Income 2015: $28,8552015Revenue 2016: $276,034Expenses 2016: $229,033Net Income 2016: $47,0012016Revenue 2017: $251,442Expenses 2017: $239,138Net Income 2017: $12,3042017

Highlighted filing

2015

Revenue$221,569
Expenses$192,714
Net Income$28,855
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 7, 2016
Return Version
2015v2.0
Gross Receipts
$221,569
Mission and Program Overview

Mission

To provide water service to the community of absarokee, mt and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$815,936$803,033▼ $12,903
Savings and Temporary Cash Investments$66,649$44,171▼ $22,478
Accounts Receivable$20,266$13,205▼ $7,061
Cash and Non-Interest-Bearing Accounts$45,095$12,171▼ $32,924
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$947,946$872,581▼ $75,365
Other Assets Total-$1-
Liabilities
Mortgage Notes Payable Secured by Investment Property$112,784$9,122▼ $103,662
Accounts Payable and Accrued Expenses$7,902$7,345▼ $557
Other Liabilities$1--
Total Liabilities$120,687$16,467▼ $104,220
Net Assets / Fund Balance
Unrestricted Net Assets$738,271$849,733▲ $111,462
Temporarily Rstr Net Assets$88,988$6,381▼ $82,607
Total Net Assets Fund Balance$827,259$856,114▲ $28,855
Total Liabilities and Net Assets / Fund Balance$947,946$872,581▼ $75,365

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$706,126$572,022$1,278,148
Buildings$58,386$240,788$299,174
Equipment$3,745$56,984$60,729
Other Land Buildings$32,676$2,221$34,897
Land$2,100-$2,100
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Michael ReynoldsPresident
Tom OsbourneVice President
Alan RohdeDirector
Roger NummerdorDirector
Tom DegeleDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$218,886
Investment Income
$112
Other Revenue
$2,571
Change in Net Assets
$28,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,164
Salaries, Compensation, and Employee Benefits$69,550
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$64,798--$64,798
Other Salaries and Wages$64,156--$64,156
Occupancy$19,916--$19,916
All Other Expenses$7,924--$7,924
Payroll Taxes$5,394--$5,394
Insurance$3,988--$3,988
Other Expenses$3,059--$3,059
Interest$1,899--$1,899
Fees for Services Accounting$1,635--$1,635
Office Expenses$928--$928
Advertising$291--$291
Travel$64--$64
Total Functional Expenses$192,714$0$0$192,714
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
Lobbying 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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Tax return is reviewed prior to signing by a member of the water office board.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The water board makes comparisions of county employees doing similar jobs as well as reviewing what neiboring water districts do.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All necessary documents are on file and available at the water office.”

Filing and Contact Details

Filer

Filer Name
Absarokee Water & Sewer District
EIN
81-0247359
Phone
4063284748
Address
PO BOX 365, ABSAROKEE, MT 59001

Signing Officer

Name
Michael Reynolds
Title
President
Signed
2016-11-07
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
5
Employees
10

Preparer

Firm
Linda E Harris CPA PC
Address
PO Box 393, Absarokee, MT 59001
Preparer
Linda E Harris CPA
Phone
4063284655
Raw XML Appendix360 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS REVIEWED PRIOR TO SIGNING BY A MEMBER OF THE WATER OFFICE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE WATER BOARD MAKES COMPARISIONS OF COUNTY EMPLOYEES DOING SIMILAR JOBS AS WELL AS REVIEWING WHAT NEIBORING WATER DISTRICTS DO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL NECESSARY DOCUMENTS ARE ON FILE AND AVAILABLE AT THE WATER OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt088988
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt06381
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0947946
IRS990/TotalAssetsEOYAmt0872581
IRS990/TotalAssetsGrp/BOYAmt0947946
IRS990/TotalAssetsGrp/EOYAmt0872581
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0192714
IRS990/TotalFunctionalExpensesGrp/TotalAmt0192714
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0120687
IRS990/TotalLiabilitiesEOYAmt016467
IRS990/TotalLiabilitiesGrp/BOYAmt0120687
IRS990/TotalLiabilitiesGrp/EOYAmt016467
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0827259
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0856114
IRS990/TotalProgramServiceRevenueAmt0218886
IRS990/TotalRevenueGrp/ExclusionAmt02280
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0219289
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0221569
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0947946
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0872581
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt064
IRS990/TravelGrp/TotalAmt064
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0738271
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0849733
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL REYNOLDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ABSAROKEE WATER & SEWER DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0ABSA
ReturnHeader/Filer/EIN0810247359
ReturnHeader/Filer/PhoneNum04063284748
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 365
ReturnHeader/Filer/USAddress/CityNm0ABSAROKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059001
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Linda E Harris CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 393
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Absarokee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059001
ReturnHeader/PreparerPersonGrp/PhoneNum04063284655
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Linda E Harris CPA
ReturnHeader/ReturnTs02016-11-07T14:31:26-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$872,581
Liabilities
$16,467
Net assets
$856,114
Revenue
$221,569
Expenses
$192,714
Net income
$28,855
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.10$0.92$0.25$0.24$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.01$0.90$0.28$0.23$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.86$0.22$0.19$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.12$0.83$0.22$0.23$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.04$0.21$0.83$0.23$0.20$0.03
2012Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$0.22$0.15$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.05$0.73$0.14
2010Summary only. Only limited summary data is available for this year.$0.79$0.05$0.74$0.14$0.17$0.03