TRI-COUNTY WATER ASSN INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- TRI-COUNTY WATER ASSN INC (EIN 46-0337249)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-05-08
- IRS object ID
- 201331289349300548
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-05-08T10:14:10-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450250958 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24 2ND AVE SW PO BOX 430 | AddressLine1 |
| City | ABERDEEN | City |
| State | SD | State |
| ZIP Code | 574020430 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460337249 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRI-COUNTY WATER ASSOCIATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | TRI- | NameControl |
| Phone | 6059647766 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 490 | AddressLine1 |
| City | EAGLE BUTTE | City |
| State | SD | State |
| ZIP Code | 57625 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LEO A FISCHER | Name |
| Title | GENERAL MANAGER | Title |
| Phone | 6059647766 | Phone |
| Date Signed | 2013-04-24 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MELISSA WHITE CPA | Name |
| PTIN | P00851284 | PTIN |
| Phone | 6052258783 | Phone |
| Date Prepared | 2013-04-22 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | LEO A FISCHER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 490 | AddressLine1 |
| City | EAGLE BUTTE | City |
| State | SD | State |
| ZIP Code | 57625 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2100474 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1978 | YearFormation |
| State Legal Domicile | SD | StateLegalDomicile |
| Activity Or Mission Description | THE COMPANY WAS ORGANIZED FOR THE EXPRESS PURPOSE OF PROVIDING WATER SERVICE TO MEMBER CUSTOMERS IN CENTRAL SOUTH DAKOTA. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 13 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 976491 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 33809 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1559801 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2023551 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 18413 | InvestmentIncomePriorYear |
| Investment Income Current Year | 15506 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 55015 | OtherRevenuePriorYear |
| Other Revenue Current Year | 27608 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2609720 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2100474 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 476193 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 459986 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1026778 | OtherExpensePriorYear |
| Other Expenses Current Year | 1101987 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1502971 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1561973 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1106749 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 538501 | RevenuesLessExpensesCY |
| Total Assets BOY | 7419287 | TotalAssetsBOY |
| Total Assets EOY | 7317142 | TotalAssetsEOY |
| Total Liabilities BOY | 2292383 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1919392 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5126904 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5397750 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE COMPANY WAS ORGANIZED FOR THE EXPRESS PURPOSE OF PROVIDING WATER SERVICE TO MEMBER CUSTOMERS IN CENTRAL SOUTH DAKOTA. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE COMPANY PROVIDED 314,338,000 GALLONS OF TREATED WATER FOR COMMERCIAL AND DOMESTIC USERS LOCATED IN CENTRAL SOUTH DAKOTA AND MAINTAINED SEVERAL MILES OF PIPE. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 11 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 13 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Gross Income From Members | 1866504 | GrossIncomeFromMembers |
| Gross Income Other Sources | 184964 | GrossIncomeOtherSources |
| Indoor Tanning Services | 0 | 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 | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 0 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHARON MEANS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6059647766 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 490 | AddressLine1 |
| City | EAGLE BUTTE | City |
| State | SD | State |
| ZIP Code | 57625 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| ROBERT BOOTH | ||||||
| PRESIDENT | 1.00 | X | X | 2925 | 0 | 0 |
| LYNN WILLIAMS | ||||||
| VICE PRESIDENT | 1.00 | X | X | 1650 | 0 | 0 |
| ROXEE HOLLOWAY | ||||||
| SECRETARY/TREASURER | 2.00 | X | X | 2250 | 0 | 0 |
| PEARL HOLLOWHORN | ||||||
| DIRECTOR | 1.00 | X | 2025 | 0 | 0 | |
| JR HOLLOWAY | ||||||
| DIRECTOR | 1.00 | X | 3375 | 0 | 0 | |
| BEAU BENDIGO | ||||||
| DIRECTOR | 1.00 | X | 1950 | 0 | 0 | |
| JERRY KEITH FARLEE | ||||||
| DIRECTOR | 1.00 | X | 750 | 0 | 0 | |
| LEO FISCHER | ||||||
| GENERAL MANAGER | 40.00 | X | 62582 | 0 | 15012 | |
| SHARON MEANS | ||||||
| BUSINESS MANAGER | 40.00 | X | 37816 | 0 | 5579 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 115323 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 20591 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 33809 | GovernmentGrants |
| Total Contributions | 33809 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| WATER SALES | 221310 | 1866355 | 1866355 |
| T&D CONSTRUCTION | 221310 | 157196 | 157196 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2023551 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15506 | TotalRevenueColumn |
| Exclusion | $15,506 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| PATRONAGE DIVIDEND INC | 900099 | 15197 | $15,197 |
| OTHER INCOME | 900099 | 12411 | $12,411 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 27608 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2100474 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2023551 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $43,114 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143058 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 242913 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17551 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21701 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34763 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20603 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19708 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 814 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35151 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11165 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86392 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9727 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90817 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158787 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42869 | Total |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| WATER TREATMENT & DISTR | 454874 |
| CONSTRUCTION | 136529 |
| BAD DEBT | 26580 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7971 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1561973 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 134717 | BOY |
| EOY | 354553 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 171898 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 217244 | BOY |
| EOY | 310205 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102301 | BOY |
| EOY | 117149 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23304 | BOY |
| EOY | 28147 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 17598491 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 12465028 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5270103 | BOY |
| EOY | 5133463 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1222677 | BOY |
| EOY | 1087259 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 277043 | BOY |
| EOY | 286366 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7419287 | BOY |
| EOY | 7317142 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 350148 | BOY |
| EOY | 134557 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1942235 | BOY |
| EOY | 1784835 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2292383 | BOY |
| EOY | 1919392 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1976075 | BOY |
| EOY | 1708420 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3150829 | BOY |
| EOY | 3689330 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5126904 | BOY |
| EOY | 5397750 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7419287 | BOY |
| EOY | 7317142 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 538501 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -267655 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8200 | OtherCostOrOtherBasis |
| Book Value | 8200 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 209990 | OtherCostOrOtherBasis |
| Depreciation | 112671 | Depreciation |
| Book Value | 97319 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 349344 | OtherCostOrOtherBasis |
| Depreciation | 125446 | Depreciation |
| Book Value | 223898 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2651362 | OtherCostOrOtherBasis |
| Depreciation | 1463316 | Depreciation |
| Book Value | 1188046 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 14379595 | OtherCostOrOtherBasis |
| Depreciation | 10763595 | Depreciation |
| Book Value | 3616000 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5133463 | TotalOfBookValueLandBuildings |
| Total Revenue | 2100474 | TotalRevenue |
| Total Expenses | 1561973 | TotalExpenses |
| Excess Or Deficit For Year | 538501 | ExcessOrDeficitForYear |
| Other | -$267,655 | OtherAmount |
| Total Adjustments | -267655 | TotalAdjustments |
| Excess Or Deficit Per FS | 270846 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1965796 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 1965796 | RevenueSubtotal |
| Other Revenues Not Included | 134678 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 134678 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2100474 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1427295 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1427295 | ExpensesSubtotal |
| Other Expenses Not Included | 134678 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 134678 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1561973 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT NONPROFIT ORGANIZATION UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE AND; THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION TOPIC ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES). AS OF SEPTEMBER 30, 2012, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED BEFORE SEPTEMBER 30, 2009. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | AMORTIZATION OF DONATED CAPITAL -267,655. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CONSTRUCTION COSTS NETTED WITH REVENUE FOR FINANCIAL STATEMENT PURPOSES 134,678. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | CONSTRUCTION COSTS NETTED WITH REVENUE FOR FINANCIAL STATEMENT PURPOSES 134,678. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE MEMBERS OF THE ORGANIZATION BUT NO MEMBER CLASSES. SIGNERS OF WATER USER AGREEMENTS OF THE CORPORATION AND WHO PAY THEIR BILLS TO THE CORPORATION, ARE ITS MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS OF THE ORGANIZATION ELECT THE BOARD MEMBERS. ONLY MEMBERS OF THE ORGANIZATION THAT ARE DOMESTIC USERS OF WATER ARE ENTITLED TO VOTE. | |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BUSINESS MANAGER WILL REVIEW THE FORM 990 AND INFORM THE BOARD MEMBERS THAT THE RETURN IS IN THE OFFICE FOR THEIR REVIEW. | |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS WITH CONFLICTS VOLUNTARILY REMOVE THEMSELVES FROM VOTING ON ISSUES RELATED TO THAT ITEM. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | AMORTIZATION OF DONATED CAPITAL -267,655. TOTAL TO FORM 990, PART XI, LINE 5: -267,655. | CHANGES IN NET ASSETS OR FUND BALANCES: |