ADAMS COUNTY WATER ASSOCIATION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ADAMS COUNTY WATER ASSOCIATION INC (EIN 64-0438058)
- Tax period
- 2022-10-01 to 2023-09-30
- Filed
- 2024-01-23
- IRS object ID
- 202430239349300018
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-01-23T11:10:04-05:00 | ReturnTs |
| Tax Period End | 2023-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640941282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOWERY PAYN LEGGETT & BELLIPANNI CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 207 S RAILROAD AVE | AddressLine1Txt |
| City | BROOKHAVEN | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640438058 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ADAMS COUNTY WATER ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ADAM | BusinessNameControlTxt |
| Phone | 6014466616 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 70 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39190 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR SAM TUMMINELLO | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6014466616 | PhoneNum |
| Signature | 2024-01-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SAM | PersonFirstNm |
| Person Last | TUMMINELLO | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHARON E PAYN CPA | PreparerPersonNm |
| PTIN | P01341756 | PTIN |
| Phone | 6018331456 | PhoneNum |
| Preparation | 2024-01-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR SAM TUMMINELLO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 DUNMDEE DRIVE | AddressLine1Txt |
| City | NATCHEZ | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39120 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,598,025 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | ADAMSCOUNTYWATER.COM | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1972 | FormationYr |
| Activity Or Mission | ADAMS COUNTY WATER ASSOCIATION, INC IS A NON-PROFIT WATER AND SEWER UTILITY DEDICATED TO THE MEMBERS WE SERVE. OUR BOARD OF TRUSTEES, MANAGEMENT, AND STAFF TAKE SERIOUSLY THE RESPONSIBILITY OF FURNISHING THESE VITAL SERVICES TO OUR COMMUINITY. OUR MISSION IS TO PROVIDE DISTRIBUTION OF WATER TO RURAL SUBSCRIBERS OF ADAMS COUNTY WATER ASSOCIATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,537,091 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,562,508 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,640 | PYInvestmentIncomeAmt |
| CY Investment Income | $32,867 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,110 | PYOtherRevenueAmt |
| CY Other Revenue | $2,650 | CYOtherRevenueAmt |
| PY Total Revenue | $2,548,841 | PYTotalRevenueAmt |
| CY Total Revenue | $2,598,025 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $953,577 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $953,575 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,590,758 | PYOtherExpensesAmt |
| CY Other Expenses | $1,649,786 | CYOtherExpensesAmt |
| PY Total Expenses | $2,544,335 | PYTotalExpensesAmt |
| CY Total Expenses | $2,603,361 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,506 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,336 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,179,839 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,369,595 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,082,817 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,277,909 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,097,022 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,091,686 | NetAssetsOrFundBalancesEOYAmt |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | ADAMS COUNTY WATER ASSOCIATION, INC. IS A NON-PROFIT WATER AND SEWER UTILITY DEDICATED TO THE MEMBERS WE SERVE. OUR BOARD OF TRUSTEES, MANAGEMENT, AND STAFF TAKE SERIOUSLY THE RESPONSIBILITY OF FURNISHING THESE VITAL SERVICES TO OUR COMMUNITY. OUR MISSION IS TO PROVIDE THE DISTRIBUTION OF WATER TO RURAL SUBSCRIBERS OF ADAMS COUNTY, MISSISSIPPI. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $2,562,508 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $35,517 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBIN MCLAIN | PersonNm |
| Phone | 6014466616 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 70 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39190 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|
| JOHNNIE BROWN | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| JOYCE CORNETT | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| LYNN LECKIE | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| MARION SMITH | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| JACK COX | |||||
| VICE PRESIDE | $0 | $0 | $0 | Yes (X) | |
| LYNWOOD EASTERLING | |||||
| TREASURER | $0 | $0 | $0 | Yes (X) | |
| MARY ED GUEDON | |||||
| SECRETARY | $0 | $0 | $0 | Yes (X) | |
| DR SAM TUMMINELLO | |||||
| PRESIDENT | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| WATER AND SEWER SALES | $2,332,376 | $2,332,376 |
| PENALTIES | $122,260 | $122,260 |
| OTHER SERVICE REVENUE | $47,413 | $47,413 |
| USER FEES | $46,625 | $46,625 |
| COLLECTION FEES | $13,834 | $13,834 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,562,508 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,867 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,867 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GAIN ON DISPOSAL OF ASSET | Desc |
| Total Revenue Column | $2,650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,650 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,650 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,598,025 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,598,025 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $679,137 | TotalAmt |
| Program Services | $679,137 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,615 | TotalAmt |
| Program Services | $221,615 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,823 | TotalAmt |
| Program Services | $52,823 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420 | TotalAmt |
| Program Services | $420 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,980 | TotalAmt |
| Program Services | $15,980 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,954 | TotalAmt |
| Program Services | $122,954 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,162 | TotalAmt |
| Program Services | $1,162 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,720 | TotalAmt |
| Program Services | $39,720 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,424 | TotalAmt |
| Program Services | $49,424 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| DEPRECIATION | $374,224 | $374,224 |
| REPAIRS & MAINTENANCE | $367,017 | $367,017 |
| FUEL | $276,020 | $276,020 |
| CONTRACT METER READING | $76,104 | $76,104 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,761 | TotalAmt |
| Program Services | $326,761 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,603,361 | TotalAmt |
| Program Services | $2,603,361 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,447 | BOYAmt |
| EOY | $268,343 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,887,945 | BOYAmt |
| EOY | $1,629,571 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,788 | BOYAmt |
| EOY | $225,441 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,639 | BOYAmt |
| EOY | $160,121 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,989 | BOYAmt |
| EOY | $167,760 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,142,945 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,224,586 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,668,031 | BOYAmt |
| EOY | $7,918,359 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,179,839 | BOYAmt |
| EOY | $10,369,595 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,437 | BOYAmt |
| EOY | $144,080 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,840,380 | BOYAmt |
| EOY | $3,133,829 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,082,817 | BOYAmt |
| EOY | $3,277,909 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,883 | BOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,200 | BOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,921,939 | BOYAmt |
| EOY | $7,091,686 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,097,022 | BOYAmt |
| EOY | $7,091,686 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,179,839 | BOYAmt |
| EOY | $10,369,595 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$5,336 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $336,867 | OtherCostOrOtherBasisAmt |
| Book Value | $336,867 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,774,620 | OtherCostOrOtherBasisAmt |
| Depreciation | $574,220 | DepreciationAmt |
| Book Value | $1,200,400 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,537,267 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NOTES PAYABLE | Desc |
| Amt | $3,133,829 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,133,829 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,598,025 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,598,025 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,598,025 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,603,361 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,603,361 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,603,361 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITES | ADAMS COUNTY WATER ASSOCIATION, INC IS A NON-PROFIT WATER AND SEWER UTILITY DEDICATED TO THE MEMBERS WE SERVE. OUR BOARD OF TRUSTEES, MANAGEMENT, AND STAFF TAKE SERIOUSLY THE RESPONSIBILITY OF FURNISHING THESE VITAL SERVICES TO OUR COMMUINITY. OUR MISSION IS TO PROVIDE DISTRIBUTION OF WATER TO RURAL SUBSCRIBERS OF ADAMS COUNTY WATER ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | MANAGEMENT WILL REVIEW THE RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICTS OF INTEREST ARE DISCOURAGED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS. |
| FORM 990, PART IX, LINE 24E | MATERIALS & SUPPLIES 65,207 0 0 TRANSPORTATION 60,095 0 0 CHEMICALS & LIME 57,802 0 0 GENERAL EXPENSE 48,109 0 0 TRUSTEES FEES 46,000 0 0 BAD DEBT 25,883 0 0 WATER TESTING 18,306 0 0 TRAINING 5,359 0 0 TOTAL 326,761 0 0 |