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C & C WATER ASSOCIATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
C & C WATER ASSOCIATION INC (EIN 64-0502162)
Tax period
2021-04-01 to 2022-03-31
Filed
2022-05-10
IRS object ID
202231309349300728
Schema version
2021v4.1
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

FieldValueIRS element (for citing)
Return2022-05-10T05:50:51-07:00ReturnTs
Tax Period End2022-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN640810266PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PRICE & CO PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 364AddressLine1Txt
CityFORESTCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39074ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN640502162EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1C & C WATER ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlC&CWBusinessNameControlTxt
Phone6016687643PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 52AddressLine1Txt
CityHillsboroCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39087ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJESSICA RASCOPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6016687643PhoneNum
Signature2022-05-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJESSICAPersonFirstNm
Person LastRASCOPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM N PRICE JR CPAPreparerPersonNm
PTINP01072551PTIN
Phone6014694020PhoneNum
Preparation2022-05-10PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJESSICA RASCOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 52AddressLine1Txt
CityHILLSBOROCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39087ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$245,285GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1967FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionWATER SALES TO RURAL RESIDENTSActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$246,186PYProgramServiceRevenueAmt
CY Program Service Revenue$243,431CYProgramServiceRevenueAmt
PY Investment Income$3,314PYInvestmentIncomeAmt
CY Investment Income$1,854CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$249,500PYTotalRevenueAmt
CY Total Revenue$245,285CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$220,745PYOtherExpensesAmt
CY Other Expenses$232,359CYOtherExpensesAmt
PY Total Expenses$220,745PYTotalExpensesAmt
CY Total Expenses$232,359CYTotalExpensesAmt
PY Revenues Less Expenses$28,755PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$12,926CYRevenuesLessExpensesAmt
Total Assets BOY$1,424,978TotalAssetsBOYAmt
Total Assets EOY$1,324,665TotalAssetsEOYAmt
Total Liabilities BOY$261,355TotalLiabilitiesBOYAmt
Total Liabilities EOY$148,116TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,163,623NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,176,549NetAssetsOrFundBalancesEOYAmt
MissionWATER SALES TO RURAL RESIDENTSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$170,536ExpenseAmt
Grant$0GrantAmt
Revenue$245,285RevenueAmt
DescWATER SALES TO RURAL RESIDENTS-APPROXIMATELY 671 SERVEDDesc
Total Program Service Expenses$170,536TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTIFFANY GUNNPersonNm
Phone6016258428PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13871 HILLSBORO LUDLOW ROADAddressLine1Txt
CityFORESTCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39074ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JESSICA RASCO
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
VERNER RAY GATEWOOD
SECRETARY1.00Yes (X)Yes (X)$0$0$0
RANDY POPE
VICE-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ROY MURRAY
DIRECTOR1.00Yes (X)$0$0$0
LORAINE DOZIER
DIRECTOR1.00Yes (X)$0$0$0
CHRIS FISHER
DIRECTOR1.00Yes (X)$0$0$0
CURTIS STEWART
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescWATER SALES AND INSTALLATIONSDesc
Business221000BusinessCd
Total Revenue Column$243,431TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$243,431TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,854TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$245,285TotalRevenueColumnAmt
Related Or Exempt Func Income$245,285RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$24,933TotalAmt
Program Services$0ProgramServicesAmt
Management And General$24,933ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,800TotalAmt
Program Services$0ProgramServicesAmt
Management And General$1,800ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$19,485TotalAmt
Program Services$0ProgramServicesAmt
Management And General$19,485ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,799TotalAmt
Program Services$0ProgramServicesAmt
Management And General$6,799ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$7,417TotalAmt
Program Services$7,417ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$49,612TotalAmt
Program Services$47,626ProgramServicesAmt
Management And General$1,986ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,227TotalAmt
Program Services$6,227ProgramServicesAmt
Management And General$1,000ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
BANK CHARGES$422$0$422$0
DUES$778$0$778$0
SUPPLIES$28,571$28,571$0$0
REPAIRS AND MAINTENANCE$67,462$67,222$240$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,853TotalAmt
Program Services$13,473ProgramServicesAmt
Management And General$4,380ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$232,359TotalAmt
Program Services$170,536ProgramServicesAmt
Management And General$61,823ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$120,391BOYAmt
EOY$118,263EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$389,132BOYAmt
EOY$338,966EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$36,509BOYAmt
EOY$38,102EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,296,578LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,467,244LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$878,946BOYAmt
EOY$829,334EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,424,978BOYAmt
EOY$1,324,665EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$551BOYAmt
EOY$358EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$259,604BOYAmt
EOY$146,358EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,200BOYAmt
EOY$1,400EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$261,355BOYAmt
EOY$148,116EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,163,623BOYAmt
EOY$1,176,549EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,163,623BOYAmt
EOY$1,176,549EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,424,978BOYAmt
EOY$1,324,665EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$12,926ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (true)AgreeCarryoverPriorYearInd
Dues Assessments$243,431DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$0NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$0NonDeductibleLbbyngPltclTotAmt
Taxable$0TaxableAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$5,700OtherCostOrOtherBasisAmt
Book Value$5,700BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$70,611OtherCostOrOtherBasisAmt
Depreciation$32,977DepreciationAmt
Book Value$37,634BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,923OtherCostOrOtherBasisAmt
Depreciation$4,923DepreciationAmt
Book Value$0BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,215,344OtherCostOrOtherBasisAmt
Depreciation$1,429,344DepreciationAmt
Book Value$786,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$829,334TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescMETER DEPOSITSDesc
Amt$1,400Amt
FieldValueIRS element (for citing)
Total Liability$1,400TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt XIMEMBERSHIPS
Pt VI, Line 6ALL CUSTOMERS ARE MEMBERS OF THE ASSOCIATION.
Pt VI, Line 7aALL MEMBERS HAVE AN EQUAL VOTE TO ELECT BOARD MEMBERS.
Pt VI, Line 8bNO COMMITTEES EXIST.
Pt VI, Line 11bREVIEWED BY PRESIDENT AND SECRETARY.