C & C WATER ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: C & C WATER ASSOCIATION INC (EIN 64-0502162)
Tax period: 2012-04-01 to 2013-03-31
Filed: 2013-05-14
IRS object ID: 201301349349300430
Schema version: 2012v2.0
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
Form 990
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-14T06:12:47-07:00	Timestamp
Tax Period End Date	2013-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PRICE & CO PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 364	AddressLine1
City	FOREST	City
State	MS	State
ZIP Code	39074	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	640502162	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	C & C WATER ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	C&CW	NameControl
Phone	6016258428	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 91	AddressLine1
City	LENA	City
State	MS	State
ZIP Code	39094	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BILLY FORTENBERRY	Name
Title	PRESIDENT	Title
Phone	6016258428	Phone
Date Signed	2013-05-02	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	WILLIAM N PRICE JR	Name
Phone	6014694020	Phone
Date Prepared	2013-05-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	BILLY FORTENBERRY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 91	AddressLine1
City	LENA	City
State	MS	State
ZIP Code	39094	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	233798	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1967	YearFormation
State Legal Domicile	MS	StateLegalDomicile
Activity Or Mission Description	WATER SALES TO RURAL RESIDENTS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	236894	ProgramServiceRevenuePriorYear
Program Service Revenue CY	233397	ProgramServiceRevenueCY
Investment Income Prior Year	524	InvestmentIncomePriorYear
Investment Income Current Year	401	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	237418	TotalRevenuePriorYear
Total Revenue Current Year	233798	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	24734	SalariesEtcPriorYear
Salaries Etc Current Year	30282	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	194656	OtherExpensePriorYear
Other Expenses Current Year	194075	OtherExpensesCurrentYear
Total Expenses Prior Year	219390	TotalExpensesPriorYear
Total Expenses Current Year	224357	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	18028	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	9441	RevenuesLessExpensesCY
Total Assets BOY	1651607	TotalAssetsBOY
Total Assets EOY	1633559	TotalAssetsEOY
Total Liabilities BOY	630686	TotalLiabilitiesBOY
Total Liabilities EOY	602097	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1020921	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1031462	NetAssetsOrFundBalancesEOY
Mission Description	WATER SALES TO RURAL RESIDENTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	224357	Expense
Revenue	233798	Revenue
Description	WATER SALES TO RURAL RESIDENTS-APPROXIMATELY 644 SERVED	Description
Total Program Service Expense	224357	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BETTY GUNN	NamePerson
Telephone Number	6016258428	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3871 HILLSBORO LUDLOW ROAD	AddressLine1
City	FOREST	City
State	MS	State
ZIP Code	39074	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee
BILLY FORTENBERRY
PRESIDENT	5.00	X	X	0	0	0
TIFFANY GUNN
VICE-PRESIDENT	1.00	X	X	0	0	0
ROY MURRAY
DIRECTOR	1.00	X		0	0	0
VERNER RAY GATEWOOD
DIRECTOR	1.00	X		0	0	0
PHIL RASCO
DIRECTOR	1.00	X		0	0	0
CHRIS FISHER
DIRECTOR	1.00	X		0	0	0
PATTY ODOM
DIRECTOR	1.00	X		0	0	0
BETTY GUNN
SECRETARY	40.00		X	0	0	30282	X

Field	Value	IRS element (for citing)
Total Other Compensation	30282	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	WATER SALES AND INSTALLATIONS	Description
Business Code	221000	BusinessCode
Total Revenue Column	233397	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	233397	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	401	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	233798	TotalRevenueColumn
Related Or Exempt Function Income	233798	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	30282	Total
Program Services	30282	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1500	Total
Program Services	1500	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	3705	Total
Program Services	3705	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4138	Total
Program Services	4138	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	927	Total
Program Services	927	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	352	Total
Program Services	352	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	28493	Total
Program Services	28493	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	58247	Total
Program Services	58247	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4997	Total
Program Services	4997	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
BANK CHARGES	630	630
DUES	320	320
PUBLISHING	643	643
REPAIRS AND MAINTENANCE	57191	57191

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	32932	Total
Program Services	32932	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	224357	Total
Program Services	224357	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	43452	BOY
EOY	43718	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	177792	BOY
EOY	226193	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	53798	BOY
EOY	45330	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2296578	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	978260	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1376565	BOY
EOY	1318318	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1651607	BOY
EOY	1633559	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	9835	BOY
EOY	12520	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	619651	BOY
EOY	588677	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1200	BOY
EOY	900	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	630686	BOY
EOY	602097	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	987595	BOY
EOY	1015898	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	33326	BOY
EOY	15564	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1020921	BOY
EOY	1031462	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1651607	BOY
EOY	1633559	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	9441	ReconcilationRevenueExpenses
Reconcilation Other Changes	1100	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5700	OtherCostOrOtherBasis
Book Value	5700	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	70611	OtherCostOrOtherBasis
Depreciation	13962	Depreciation
Book Value	56649	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2220267	OtherCostOrOtherBasis
Depreciation	964298	Depreciation
Book Value	1255969	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1318318	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	METER DEPOSITS	Description
Amount	$900	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	900	TotalOfAmounts

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
BETTY GUNN
MOTHER-IN-LAW	30282	METER READING, SECRETARIAL	false
DONALD GUNN
SPOUSE	760	GRASS CUTTING	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 19	AVAILABLE ON REQUEST
Pt VI, Line 2	MOTHER-IN-LAW OF BOARD MEMBER RECEIVED COMPENSATION FOR MANAGEMENT SERVICES.
Pt VI, Line 6	ALL CUSTOMERS ARE MEMBERS OF THE ASSOCIATION.
Pt VI, Line 7a	ALL MEMBERS HAVE AN EQUAL VOTE TO ELECT BOARD MEMBERS.
Pt VI, Line 8b	NO COMMITTEES EXIST.
Pt VI, Line 11b	REVIEWED BY PRESIDENT AND SECRETARY.
Pt XI	NEW MEMBERSHIPS DURING THE YEAR
Form 990EZ, Part I, Line 16	ADVERTISING BANK CHARGES DUES INSURANCE BOARD MEETING EXPENSE FUEL INTEREST EXPENSE SUPPLIES TAXES TESTING
Form 990EZ, Part II, Line 24	ACCOUNTS RECEIVABLE
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES METER DEPOSITS
Form 990, Part IX, Line 24f	UTILITIES 15207. 15207. POSTAGE 3117. 3117. SUPPLIES 5350. 5350. TESTING 1750. 1750. BAD DEBT EXPENSE 6450. 6450. FUEL 1058. 1058.