AUBURN WATER SYSTEM INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: AUBURN WATER SYSTEM INC (EIN 59-1368568)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-12-16
IRS object ID: 202543509349300209
Schema version: 2024v5.2
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
Form 990
Schedule B
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-12-16T08:20:12-06:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	454084437	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WARREN AVERETT LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	36474C EMERALD COAST PKWY SUITE	AddressLine1Txt
Address Line2	3301	AddressLine2Txt
City	DESTIN	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32541	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	591368568	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AUBURN WATER SYSTEM INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AUBU	BusinessNameControlTxt
Phone	8506823413	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3097 LOCKE LANE	AddressLine1Txt
City	CRESTVIEW	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32536	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRENDA SMITH	PersonNm
Person Title	VICE-PRESIDENT	PersonTitleTxt
Phone	8506851516	PhoneNum
Signature	2025-11-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PATRICIA A BAKER CPA	PreparerPersonNm
PTIN	P01279685	PTIN
Phone	8508370398	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRENDA SMITH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1559	AddressLine1Txt
City	CRESTVIEW	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32536	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,004,408	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Formation	1969	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE AN ADEQUATE SUPPLY OF POTABLE WATER TO OUR CUSTOMERS AT REASONABLE RATES SUFFICIENT TO COVER THE CONTINUING OPERATIONS AND UPGRADES OF THE WATER SYSTEM. TO PROVIDE EXEMPLARY SERVICE TO OUR CUSTOMERS. TO TREAT EMPLOYEES AND CUSTOMERS WITH INTEGRIGY, RESPECT AND COURTESY. TO COMPLY WITH ALL REGULATORY RULES AND STANDARDS. TO STRIVE TO MAKE AUBURN WATER SYSTEM THE HIGHEST RATED WATER SYSTEM IN FLORIDA.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	41	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$354,968	PYContributionsGrantsAmt
CY Contributions Grants	$1,311,960	CYContributionsGrantsAmt
PY Program Service Revenue	$5,945,509	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,969,722	CYProgramServiceRevenueAmt
PY Investment Income	$200,185	PYInvestmentIncomeAmt
CY Investment Income	$349,613	CYInvestmentIncomeAmt
PY Other Revenue	$1,110,319	PYOtherRevenueAmt
CY Other Revenue	$1,285,094	CYOtherRevenueAmt
PY Total Revenue	$7,610,981	PYTotalRevenueAmt
CY Total Revenue	$8,916,389	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,986,393	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,185,193	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,188,972	PYOtherExpensesAmt
CY Other Expenses	$2,503,680	CYOtherExpensesAmt
PY Total Expenses	$5,175,365	PYTotalExpensesAmt
CY Total Expenses	$5,688,873	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,435,616	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,227,516	CYRevenuesLessExpensesAmt
Total Assets BOY	$27,717,987	TotalAssetsBOYAmt
Total Assets EOY	$31,469,645	TotalAssetsEOYAmt
Total Liabilities BOY	$1,822,117	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,346,259	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$25,895,870	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$29,123,386	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE WATER UTILITY SERVICES UNDER RETAIL AND WHOLESALE AGREEMENTS TO MEMBERS IN OKALOOSA COUNTY NORTH OF CRESTVIEW, FLORIDA.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	WATER OPERATIONS, FURNISH POTABLE WATER TO CONSUMERS, FIRE PROTECTION AND LINE UPGRADES.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	41	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Members And Shr Gross Income	$7,982,670	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$933,719	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	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	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8506823413	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3097 LOCKE LANE	AddressLine1Txt
City	CRESTVIEW	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32536	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JOE KEARLEY
PRESIDENT	2.00	Yes (X)	Yes (X)	$12,724	$0	$0
BRENDA SMITH
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$8,594	$0	$0
TIMOTHY BRYANT
SECRETARY	2.00	Yes (X)	Yes (X)	$8,594	$0	$0
MARY RANKIN
DIRECTOR	2.00	Yes (X)		$8,167	$0	$0
AUBREY SIMS
DIRECTOR	2.00	Yes (X)		$7,105	$0	$0
STEVE H FOWLER
DIRECTOR	2.00	Yes (X)		$5,500	$0	$0
DARREN MARSHALL
DIRECTOR	2.00	Yes (X)		$7,219	$0	$0
LUCY SMITH
DIRECTOR	2.00	Yes (X)		$633	$0	$0
PAUL MARTIN
DIRECTOR	2.00	Yes (X)		$1,000	$0	$0
MICHAEL KAPOTSY
GENERAL MANAGER	40.00			$154,380	$0	$0	Yes (X)
RICHARD LAUX
OPERATIONS & MAINTENANCE M	40.00			$115,741	$0	$0	Yes (X)
JULIE HOOKS
FINANCE MANAGER	40.00			$110,994	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$440,651	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DONALD SMITH COMPANY INC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	746 EAST MAIN STREET	AddressLine1Txt
City	HEADLAND	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	36345	ZIPCd

Field	Value	IRS element (for citing)
Services	INSTALLATION OF WELL PUMP AND MOTOR	ServicesDesc
Compensation	$162,412	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,311,960	AllOtherContributionsAmt
Total Contributions	$1,311,960	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WATER SALES	900001	$5,107,651	$5,107,651
TAP CONNECTION FEES	900001	$583,669	$583,669
BACKFLOW PREVENTERS	900001	$102,811	$102,811
LATE CHARGES ON SALES	900001	$87,932	$87,932
RECONNECTION FEES/SERV	900001	$85,860	$85,860

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,799	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,799	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,969,722	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$315,946	TotalRevenueColumnAmt
Exclusion	$315,946	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$584,106	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$584,106	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$584,106	TotalRevenueColumnAmt
Related Or Exempt Func Income	$584,106	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$121,686	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$88,019	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$33,667	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$33,667	TotalRevenueColumnAmt
Related Or Exempt Func Income	$33,667	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DEVELOPMENT REVIEW AND	900001	$498,778	$498,778
OTHER INCOME	900001	$103,558	$103,558
CONVENIENCE FEE	900001	$98,652	$98,652

Field	Value	IRS element (for citing)
Other Revenue Total	$700,988	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,916,389	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,288,483	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$315,946	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$440,651	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,652,203	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$93,167	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$825,806	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$173,366	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$26,129	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,225	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$42,165	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$253	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$263,878	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$35,934	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$258,956	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$8,051	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$808,180	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$156,033	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
SUPPLIES	$525,188
REPAIRS & MAINTENANCE	$183,202
MISCELLANEOUS EXPENSE	$74,695
VEHICLE EXPENSE	$54,199

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$44,592	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,688,873	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,498,053	BOYAmt
EOY	$1,659,130	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,605,780	BOYAmt
EOY	$8,395,808	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$843,902	BOYAmt
EOY	$798,275	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,015,307	BOYAmt
EOY	$960,592	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$20,750	BOYAmt
EOY	$22,587	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$32,649,795	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$13,019,264	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$17,731,473	BOYAmt
EOY	$19,630,531	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,722	BOYAmt
EOY	$2,722	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$27,717,987	BOYAmt
EOY	$31,469,645	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$388,373	BOYAmt
EOY	$546,565	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$753,429	BOYAmt
EOY	$1,084,142	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$680,315	BOYAmt
EOY	$715,552	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,822,117	BOYAmt
EOY	$2,346,259	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	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$3,318,250	BOYAmt
EOY	$3,318,250	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$22,577,620	BOYAmt
EOY	$25,805,136	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,895,870	BOYAmt
EOY	$29,123,386	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,717,987	BOYAmt
EOY	$31,469,645	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,227,516	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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 (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$534,540	OtherCostOrOtherBasisAmt
Book Value	$534,540	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,432,617	OtherCostOrOtherBasisAmt
Depreciation	$1,244,079	DepreciationAmt
Book Value	$1,188,538	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$134,844	OtherCostOrOtherBasisAmt
Depreciation	$44,814	DepreciationAmt
Book Value	$90,030	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,422,593	OtherCostOrOtherBasisAmt
Depreciation	$1,862,220	DepreciationAmt
Book Value	$560,373	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$27,125,201	OtherCostOrOtherBasisAmt
Depreciation	$9,868,151	DepreciationAmt
Book Value	$17,257,050	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$19,630,531	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBER DEPOSITS	Desc
Amt	$715,552	Amt

Field	Value	IRS element (for citing)
Total Liability	$715,552	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$7,604,429	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$7,604,429	RevenueSubtotalAmt
Other Revenues Not Included	$1,311,960	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$1,311,960	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$8,916,389	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,571,954	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$5,571,954	ExpensesSubtotalAmt
Other Expenses Not Included	$116,919	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$116,919	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,688,873	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 4B - OTHER ADJUSTMENTS:	CONTRIBUTIONS FROM MEMBERS AND DEVELOPERS 1,311,960.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPAL 116,919.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	MICHAEL KAPOTSY	PersonNm
Title	GENERAL MANAGER	TitleTxt
Base Compensation Filing Org	$154,380	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$154,380	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	EACH PERSON OR ENTITY THAT MAKES A DEPOSIT AND PAYS MONTHLY BILL FOR WATER SERVICE SHALL BE CONSIDERED A MEMBER.
FORM 990, PART VI, SECTION A, LINE 7A	THE BOARD OF DIRECTORS SHALL BE ELECTED BY A VOTE OF A MAJORITY OF THE VOTING MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B	EACH MEMBER IS ENTITLED TO VOTE UPON EACH MATTER SUBMITTED AT THE MEETING OF THE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE BOARD AT THE MONTHLY MEETINGS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED TO COMPLETE THE STATEMENT OF FINANCIAL INTEREST PRIOR TO ELECTION. CONFLICTS OF INTEREST POLICIES ARE ADDRESSED IN THE EMPLOYEE MANUAL THAT IS APPROVED BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15	THE SALARY STRUCTURE IS DETERMINED BY COMPARING SALARIES TO EQUIVALENT POSITIONS WITH OTHER WATER SYSTEMS WITHIN THE COUNTY. ALL SALARIES ARE APPROVED BY THE BOARD WHEN THE BUDGET IS APPROVED.
FORM 990, PART VI, SECTION C, LINE 19	THE DOCUMENTS ARE AVAILABLE UPON REQUEST.