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      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>336867</OtherCostOrOtherBasisAmt>
        <BookValueAmt>336867</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1774620</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>574220</DepreciationAmt>
        <BookValueAmt>1200400</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1537267</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>NOTES PAYABLE</Desc>
        <Amt>3133829</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3133829</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>2598025</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>2598025</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>2598025</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>2603361</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>2603361</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2603361</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITES</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT WILL REVIEW THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICTS OF INTEREST ARE DISCOURAGED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>MATERIALS &amp; SUPPLIES 65,207 0 0 TRANSPORTATION 60,095 0 0 CHEMICALS &amp; 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</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
