{"success":true,"data":{"_id":351277125,"filings":[{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[1875,1500,1875,1875,1500,1625,1500,1875,1250],"Direct compensation":[1875,1500,1875,1875,1500,1625,1500,1875,1250],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2019,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3840753,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3790642,"Total revenue":{"value":3790642,"WATER SALES":3660305,"FIRE PROTECTION":83133,"OTHER OPERATING INCOME":47204},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":38611,"Investment income total":34729,"Net investment gain":3882,"Income from invest bond proceeds":0},"Other revenues":{"value":11500,"Other total":0,"Royalties revenue":0,"Net rental income":11500,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3561553,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":977696,"Current officers":14875,"Disqualified persons":0,"Other salaries and wages":666844,"Pension plan contributions":0,"Other employee benefits":247879,"Payroll taxes":48098},"Other expenses":{"value":2583857,"Management services":0,"Legal":5992,"Accounting":28908,"Lobbying services":0,"Investment management fees":0,"Other services":257409,"Advertising":0,"Office expenses":38753,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":46526,"Conferences and meetings":0,"Interest":479857,"Payments to affiliates":0,"Depreciation and depletion":1000155,"Insurance":56767,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":669490,"PLANT SUPPLIES & MAINTE":330240,"PURCHASED POWER":204827,"PURCHASED WATER":74328,"MISCELLANEOUS EXPENSE":60095},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":28039805,"Non-interest bearing cash":683477,"Savings and temp cash investments":2594848,"Pledges and grants receivable":0,"Accounts receivable":298566,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":156627,"Prepaid expenses deferred charges":263708,"Land, building, equipment":24042579,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15221017,"Sum of Total Liabilities":0,"Accounts payable, accrued":262889,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":14953103,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":12818788,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07269407847888161,"percentile":0.5727417668855044},"Liabilities to Assets Ratio":{"score":0.5428360503933605,"percentile":0.12483489912869347},"Operating Reserve Ratio":{"score":7.872915270389069,"percentile":0.8670700139180265},"Officer Compensation Ratio":{"score":0.004176548825751014,"percentile":0.9843524959378221},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.043692887532224486,"percentile":0.5790336718972879},"Asset Growth":{"score":0.07053517271463923,"percentile":0.5994821167384905},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6138575343080936,"percentile":0.6455113538302966}},"source_xml":"202021439349301702_public.xml"},{"Organization":{"value":null,"Person":["TIM STELTENPOHL","GLEN HENRY","CLAYTON BEARD","KATHY SCHAFSTALL","ROBERT AKIN","GLORIA BAUGHMAN","RICHARD TORMOEHLEN","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.3,1.3,1.3,1.3,1.3,1.3,1.3,1.3,1.3],"Total Compensation":[2125,1750,2350,2600,2250,2925,2725,2800,2350],"Direct compensation":[2125,1750,2350,2600,2250,2925,2725,2800,2350],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2014,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LARRY MCINTOSH","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3069770,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3064317,"Total revenue":{"value":3064317,"WATER SALES":2957432,"FIRE PROTECTION":67205,"OTHER OPERATING INCOME":39680},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1228,"Investment income total":1228,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4225,"Other total":0,"Royalties revenue":0,"Net rental income":4225,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2841182,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":809610,"Current officers":21875,"Disqualified persons":0,"Other salaries and wages":529904,"Pension plan contributions":0,"Other employee benefits":216232,"Payroll taxes":41599},"Other expenses":{"value":2031572,"Management services":0,"Legal":26046,"Accounting":25290,"Lobbying services":0,"Investment management fees":0,"Other services":231096,"Advertising":0,"Office expenses":30172,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":55821,"Conferences and meetings":0,"Interest":328349,"Payments to affiliates":0,"Depreciation and depletion":568345,"Insurance":43888,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":722565,"PLANT SUPPLIES & MAINTE":350710,"PURCHASED POWER":201313,"MISCELLANEOUS EXPENSE":100578,"PURCHASED WATER":69964},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":17806079,"Non-interest bearing cash":294405,"Savings and temp cash investments":1863931,"Pledges and grants receivable":0,"Accounts receivable":196809,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":78077,"Prepaid expenses deferred charges":12581,"Land, building, equipment":15360276,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8012554,"Sum of Total Liabilities":0,"Accounts payable, accrued":216397,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":7791132,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":9793525,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07446421067376384,"percentile":0.5762630895560928},"Liabilities to Assets Ratio":{"score":0.4499898040438886,"percentile":0.14935155915855092},"Operating Reserve Ratio":{"score":6.267137761678062,"percentile":0.8388999039864324},"Officer Compensation Ratio":{"score":0.007699260378251024,"percentile":0.9704124007898232},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6185638044863714,"percentile":0.6587183421749894}},"source_xml":"201512439349300226_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[2500,1500,1250,1375,1500,2375,2125,2125,1500],"Direct compensation":[2500,1500,1250,1375,1500,2375,2125,2125,1500],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2017,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3446187,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3438823,"Total revenue":{"value":3438823,"WATER SALES":3315770,"FIRE PROTECTION":74323,"OTHER OPERATING INCOME":48730},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2566,"Investment income total":10998,"Net investment gain":-8432,"Income from invest bond proceeds":0},"Other revenues":{"value":4798,"Other total":0,"Royalties revenue":0,"Net rental income":4798,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3118219,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":828442,"Current officers":16250,"Disqualified persons":0,"Other salaries and wages":551307,"Pension plan contributions":0,"Other employee benefits":216760,"Payroll taxes":44125},"Other expenses":{"value":2289777,"Management services":0,"Legal":7752,"Accounting":23675,"Lobbying services":0,"Investment management fees":0,"Other services":278024,"Advertising":0,"Office expenses":23606,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":46738,"Conferences and meetings":0,"Interest":368081,"Payments to affiliates":0,"Depreciation and depletion":797101,"Insurance":40817,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":703983,"PLANT SUPPLIES & MAINTE":359206,"PURCHASED POWER":204659,"PURCHASED WATER":75915,"MISCELLANEOUS EXPENSE":64203},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22613347,"Non-interest bearing cash":508176,"Savings and temp cash investments":2169274,"Pledges and grants receivable":0,"Accounts receivable":283380,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":124584,"Prepaid expenses deferred charges":100041,"Land, building, equipment":19427892,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":10819899,"Sum of Total Liabilities":0,"Accounts payable, accrued":259856,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":10555018,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":11793448,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09516837014358187,"percentile":0.6147979111737287},"Liabilities to Assets Ratio":{"score":0.47847401802130396,"percentile":0.1412792326865312},"Operating Reserve Ratio":{"score":7.252007315714515,"percentile":0.8574593609590767},"Officer Compensation Ratio":{"score":0.005211308121719481,"percentile":0.9803662626547767},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.05222529640780664,"percentile":0.61552987512637},"Asset Growth":{"score":0.06648925430107176,"percentile":0.5861416883969982},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6247368703709408,"percentile":0.6758154325378676}},"source_xml":"201801359349304405_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[1625,1375,1500,2000,1500,1625,1625,2125,1250],"Direct compensation":[1625,1375,1500,2000,1500,1625,1625,2125,1250],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2021,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3833684,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3809432,"Total revenue":{"value":3809432,"WATER SALES":3714536,"FIRE PROTECTION":84612,"OTHER OPERATING INCOME":10284},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11112,"Investment income total":5313,"Net investment gain":5799,"Income from invest bond proceeds":0},"Other revenues":{"value":13140,"Other total":0,"Royalties revenue":0,"Net rental income":13140,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3655761,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1065146,"Current officers":14625,"Disqualified persons":0,"Other salaries and wages":717775,"Pension plan contributions":0,"Other employee benefits":279122,"Payroll taxes":53624},"Other expenses":{"value":2590615,"Management services":0,"Legal":38140,"Accounting":34874,"Lobbying services":0,"Investment management fees":0,"Other services":231932,"Advertising":0,"Office expenses":45440,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":70522,"Conferences and meetings":0,"Interest":447235,"Payments to affiliates":0,"Depreciation and depletion":962818,"Insurance":63780,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":695874,"PLANT SUPPLIES & MAINTE":344104,"PURCHASED POWER":210191,"MISCELLANEOUS EXPENSE":79928,"PURCHASED WATER":61651},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":28891092,"Non-interest bearing cash":373459,"Savings and temp cash investments":3828317,"Pledges and grants receivable":0,"Accounts receivable":314388,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":261275,"Prepaid expenses deferred charges":154753,"Land, building, equipment":23958900,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15128867,"Sum of Total Liabilities":0,"Accounts payable, accrued":276926,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":14846916,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":13762225,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04641045010491214,"percentile":0.5168544752978542},"Liabilities to Assets Ratio":{"score":0.5236516155221824,"percentile":0.12944768637553197},"Operating Reserve Ratio":{"score":7.902894089630038,"percentile":0.8675010746203867},"Officer Compensation Ratio":{"score":0.0040005350459179365,"percentile":0.9850167053552372},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03567583906718864,"percentile":0.5420590052608577},"Asset Growth":{"score":0.06252208155499205,"percentile":0.5725999606933557},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5983578193043586,"percentile":0.6006981865189126}},"source_xml":"202231479349300408_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","GLEN HENRY","CLAYTON BEARD","KATHY SCHAFSTALL","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[1750,1625,1625,375,1750,1125,2375,1875,2125,1500],"Direct compensation":[1750,1625,1625,375,1750,1125,2375,1875,2125,1500],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2015,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3129956,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3124750,"Total revenue":{"value":3124750,"WATER SALES":3001021,"FIRE PROTECTION":70696,"OTHER OPERATING INCOME":53033},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":981,"Investment income total":981,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4225,"Other total":0,"Royalties revenue":0,"Net rental income":4225,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2719662,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":803970,"Current officers":16125,"Disqualified persons":0,"Other salaries and wages":544728,"Pension plan contributions":0,"Other employee benefits":204642,"Payroll taxes":38475},"Other expenses":{"value":1915692,"Management services":0,"Legal":7746,"Accounting":28444,"Lobbying services":0,"Investment management fees":0,"Other services":156539,"Advertising":0,"Office expenses":31499,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":49151,"Conferences and meetings":0,"Interest":343551,"Payments to affiliates":0,"Depreciation and depletion":585648,"Insurance":46010,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":667104,"PLANT SUPPLIES & MAINTE":283376,"PURCHASED POWER":194056,"PURCHASED WATER":96322,"MISCELLANEOUS EXPENSE":93350},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":21768828,"Non-interest bearing cash":165013,"Savings and temp cash investments":2043595,"Pledges and grants receivable":0,"Accounts receivable":243815,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":149254,"Prepaid expenses deferred charges":153773,"Land, building, equipment":19013378,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":11692114,"Sum of Total Liabilities":0,"Accounts payable, accrued":297031,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":11390058,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":10076714,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13108618779305523,"percentile":0.6724489211542063},"Liabilities to Assets Ratio":{"score":0.5371035133356743,"percentile":0.1261874562667047},"Operating Reserve Ratio":{"score":8.004240232793634,"percentile":0.8689613862168492},"Officer Compensation Ratio":{"score":0.005929045594636392,"percentile":0.9775399539058199},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03856690388559928,"percentile":0.5557233490422753},"Asset Growth":{"score":0.0945192099013666,"percentile":0.6691367425445641},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6343519692736554,"percentile":0.7018084414733832}},"source_xml":"201601059349301015_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[3400,3200,3400,3400,2200,3200,3600,3800,2400],"Direct compensation":[3400,3200,3400,3400,2200,3200,3600,3800,2400],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2022,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":19,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4059047,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3987802,"Total revenue":{"value":3987802,"WATER SALES":3827180,"FIRE PROTECTION":85981,"OTHER OPERATING INCOME":74641},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":57318,"Investment income total":57318,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":13927,"Other total":0,"Royalties revenue":0,"Net rental income":13927,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3910040,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1078184,"Current officers":28600,"Disqualified persons":0,"Other salaries and wages":731953,"Pension plan contributions":0,"Other employee benefits":263477,"Payroll taxes":54154},"Other expenses":{"value":2831856,"Management services":0,"Legal":5647,"Accounting":30652,"Lobbying services":0,"Investment management fees":0,"Other services":248337,"Advertising":0,"Office expenses":40035,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":85581,"Conferences and meetings":0,"Interest":460233,"Payments to affiliates":0,"Depreciation and depletion":974963,"Insurance":50542,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":935866,"PLANT SUPPLIES & MAINTE":490955,"PURCHASED POWER":261507,"MISCELLANEOUS EXPENSE":108232,"PURCHASED WATER":75172},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":32658558,"Non-interest bearing cash":818454,"Savings and temp cash investments":6287709,"Pledges and grants receivable":0,"Accounts receivable":271277,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":272400,"Prepaid expenses deferred charges":193689,"Land, building, equipment":24815029,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":18626728,"Sum of Total Liabilities":0,"Accounts payable, accrued":418775,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":18202928,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":14031830,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03670984839544849,"percentile":0.49425385275865813},"Liabilities to Assets Ratio":{"score":0.5703475334091603,"percentile":0.11850903671220665},"Operating Reserve Ratio":{"score":8.352486931079989,"percentile":0.8736494997533476},"Officer Compensation Ratio":{"score":0.007314503176438092,"percentile":0.9719728045314711},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03449054238929641,"percentile":0.5364204721865498},"Asset Growth":{"score":0.06396712023155889,"percentile":0.5776111372937347},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5927549149737191,"percentile":0.5841786519152633}},"source_xml":"202302429349301165_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","GLEN HENRY","BRYAN FISH","CLAYTON BEARD","KATHY SCHAFSTALL","ROBERT AKIN","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","Vice President","PRESIDENT","TREASURER","SECRETARY"],"Hours":[1.3,1.3,1.3,1.3,1.3,1.3,1.3,1.3,1.3],"Total Compensation":[3400,2500,0,2700,2300,2100,3200,4800,3200],"Direct compensation":[3400,2500,0,2700,2300,2100,3200,4800,3200],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2013,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVE RITTER","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2896091,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2890743,"Total revenue":{"value":2890743,"WATER SALES":2779588,"FIRE PROTECTION":67205,"OTHER OPERATING INCOME":43950},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1423,"Investment income total":1423,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3925,"Other total":0,"Royalties revenue":0,"Net rental income":3925,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2542454,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":680279,"Current officers":22700,"Disqualified persons":0,"Other salaries and wages":438309,"Pension plan contributions":0,"Other employee benefits":185122,"Payroll taxes":34148},"Other expenses":{"value":1862175,"Management services":0,"Legal":29184,"Accounting":21263,"Lobbying services":0,"Investment management fees":0,"Other services":225864,"Advertising":0,"Office expenses":25409,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":53291,"Conferences and meetings":0,"Interest":301028,"Payments to affiliates":0,"Depreciation and depletion":606136,"Insurance":5177,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":594823,"PLANT SUPPLIES & MAINTE":272032,"PURCHASED POWER":176124,"PURCHASED WATER":75622,"MISCELLANEOUS EXPENSE":71045},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":18132521,"Non-interest bearing cash":601349,"Savings and temp cash investments":1742643,"Pledges and grants receivable":0,"Accounts receivable":226654,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":59859,"Prepaid expenses deferred charges":25346,"Land, building, equipment":15476670,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8616044,"Sum of Total Liabilities":0,"Accounts payable, accrued":236699,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":8374321,"Unsecured notes loans payable":0,"Other liabilities":5024},"Fund balance":{"value":9516477,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12210838678756987,"percentile":0.6590321070524483},"Liabilities to Assets Ratio":{"score":0.4751707718965278,"percentile":0.14221453117088062},"Operating Reserve Ratio":{"score":7.131897371594531,"percentile":0.8553899462416984},"Officer Compensation Ratio":{"score":0.009518362967432253,"percentile":0.9626123356386935},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6372100732629036,"percentile":0.7092416720879181}},"source_xml":"201400689349300300_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[3000,2200,3000,3000,2400,3000,3000,3000,2200],"Direct compensation":[3000,2200,3000,3000,2400,3000,3000,3000,2200],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2023,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4505369,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4280876,"Total revenue":{"value":4280876,"WATER SALES":4091460,"FIRE PROTECTION":99376,"OTHER OPERATING INCOME":90040},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":210003,"Investment income total":201103,"Net investment gain":8900,"Income from invest bond proceeds":0},"Other revenues":{"value":14490,"Other total":0,"Royalties revenue":0,"Net rental income":14490,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3990760,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1130530,"Current officers":24800,"Disqualified persons":0,"Other salaries and wages":819151,"Pension plan contributions":0,"Other employee benefits":224978,"Payroll taxes":61601},"Other expenses":{"value":2860230,"Management services":0,"Legal":21784,"Accounting":30951,"Lobbying services":0,"Investment management fees":0,"Other services":272752,"Advertising":0,"Office expenses":38122,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":70810,"Conferences and meetings":0,"Interest":465793,"Payments to affiliates":0,"Depreciation and depletion":980668,"Insurance":53454,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":925896,"PLANT SUPPLIES & MAINTE":488976,"PURCHASED POWER":227076,"MISCELLANEOUS EXPENSE":127843,"PURCHASED WATER":82001},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":32979162,"Non-interest bearing cash":570400,"Savings and temp cash investments":3851538,"Pledges and grants receivable":0,"Accounts receivable":312788,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":365028,"Prepaid expenses deferred charges":406296,"Land, building, equipment":27473112,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":18065499,"Sum of Total Liabilities":0,"Accounts payable, accrued":407811,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":17652663,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":14913663,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.11422127688098356,"percentile":0.6467576134489336},"Liabilities to Assets Ratio":{"score":0.5477852651319642,"percentile":0.12366075744838446},"Operating Reserve Ratio":{"score":8.263880062945404,"percentile":0.8724850497922603},"Officer Compensation Ratio":{"score":0.006214355160420571,"percentile":0.9764073791712717},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03740169746999083,"percentile":0.5502539159668195},"Asset Growth":{"score":0.06176126759762863,"percentile":0.569957556113599},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.622780730995845,"percentile":0.670428245196418}},"source_xml":"202432899349300128_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2020,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3862043,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3825033,"Total revenue":{"value":3825033,"WATER SALES":3714023,"FIRE PROTECTION":83082,"OTHER OPERATING INCOME":27928},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":25510,"Investment income total":11714,"Net investment gain":13796,"Income from invest bond proceeds":0},"Other revenues":{"value":11500,"Other total":0,"Royalties revenue":0,"Net rental income":11500,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3593069,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":973434,"Current officers":13875,"Disqualified persons":0,"Other salaries and wages":642505,"Pension plan contributions":0,"Other employee benefits":269382,"Payroll taxes":47672},"Other expenses":{"value":2619635,"Management services":0,"Legal":16720,"Accounting":29646,"Lobbying services":0,"Investment management fees":0,"Other services":257028,"Advertising":0,"Office expenses":43219,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":48277,"Conferences and meetings":0,"Interest":467112,"Payments to affiliates":0,"Depreciation and depletion":1035704,"Insurance":45033,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":676896,"PLANT SUPPLIES & MAINTE":307660,"PURCHASED POWER":202303,"PURCHASED WATER":87771,"MISCELLANEOUS EXPENSE":79162},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":28146675,"Non-interest bearing cash":675072,"Savings and temp cash investments":2797417,"Pledges and grants receivable":0,"Accounts receivable":295108,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":154561,"Prepaid expenses deferred charges":203941,"Land, building, equipment":24020576,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":14866151,"Sum of Total Liabilities":0,"Accounts payable, accrued":238166,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":14622960,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":13280524,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06964552181319576,"percentile":0.5666033991626516},"Liabilities to Assets Ratio":{"score":0.5281672169092797,"percentile":0.1283456483015504},"Operating Reserve Ratio":{"score":7.833602694521034,"percentile":0.8664954684061607},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04051084565260771,"percentile":0.5646472935181227},"Asset Growth":{"score":0.06715018747214391,"percentile":0.5883111235840707},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5858466636615349,"percentile":0.5637602159674568}},"source_xml":"202141409349300814_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","TREASURER","PRESIDENT","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[3200,1800,3200,3000,2400,3200,3400,3200,2200],"Direct compensation":[3200,1800,3200,3000,2400,3200,3400,3200,2200],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2024,"name":"JACKSON COUNTY WATER AUTHORITY","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":17,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4484218,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4341903,"Total revenue":{"value":4341903,"WATER SALES":4193470,"FIRE PROTECTION":103822,"OTHER OPERATING INCOME":44611},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":127195,"Investment income total":127195,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":15120,"Other total":0,"Royalties revenue":0,"Net rental income":15120,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4239217,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1314828,"Current officers":25600,"Disqualified persons":0,"Other salaries and wages":910493,"Pension plan contributions":0,"Other employee benefits":305499,"Payroll taxes":73236},"Other expenses":{"value":2924389,"Management services":0,"Legal":20812,"Accounting":29373,"Lobbying services":0,"Investment management fees":0,"Other services":245320,"Advertising":0,"Office expenses":35250,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":90257,"Conferences and meetings":0,"Interest":464359,"Payments to affiliates":0,"Depreciation and depletion":1094588,"Insurance":63915,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":880515,"PLANT SUPPLIES & MAINTE":433123,"UTILITIES":219691,"MISCELLANEOUS EXPENSE":128852,"PURCHASED WATER":98849},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":32982167,"Non-interest bearing cash":339716,"Savings and temp cash investments":2882954,"Pledges and grants receivable":0,"Accounts receivable":311711,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":363222,"Prepaid expenses deferred charges":438275,"Land, building, equipment":28646289,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17564080,"Sum of Total Liabilities":0,"Accounts payable, accrued":449792,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":17109263,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":15418087,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05463628217896632,"percentile":0.5351927444204114},"Liabilities to Assets Ratio":{"score":0.5325326258884081,"percentile":0.12728171042863956},"Operating Reserve Ratio":{"score":7.78024974895128,"percentile":0.8657071103190032},"Officer Compensation Ratio":{"score":0.0060388510425392235,"percentile":0.977097473220395},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03716688676669388,"percentile":0.5491304088552406},"Asset Growth":{"score":0.057774391176936675,"percentile":0.5558116499622774},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6007116674296391,"percentile":0.6076006577896134}},"source_xml":"202500589349300435_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[2375,1375,1875,1500,1750,2625,2500,2750,1750],"Direct compensation":[2375,1375,1875,1500,1750,2625,2500,2750,1750],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2018,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3557141,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3527722,"Total revenue":{"value":3527722,"WATER SALES":3402011,"FIRE PROTECTION":82197,"OTHER OPERATING INCOME":43514},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":25194,"Investment income total":25385,"Net investment gain":-191,"Income from invest bond proceeds":0},"Other revenues":{"value":4225,"Other total":0,"Royalties revenue":0,"Net rental income":4225,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3199651,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":864186,"Current officers":18500,"Disqualified persons":0,"Other salaries and wages":589242,"Pension plan contributions":0,"Other employee benefits":210833,"Payroll taxes":45611},"Other expenses":{"value":2335465,"Management services":0,"Legal":3700,"Accounting":36590,"Lobbying services":0,"Investment management fees":0,"Other services":190498,"Advertising":0,"Office expenses":35447,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":47223,"Conferences and meetings":0,"Interest":405691,"Payments to affiliates":0,"Depreciation and depletion":879792,"Insurance":49714,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":686810,"PLANT SUPPLIES & MAINTE":339758,"PURCHASED POWER":197397,"PURCHASED WATER":79952,"MISCELLANEOUS EXPENSE":69703},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":24433047,"Non-interest bearing cash":657431,"Savings and temp cash investments":2397753,"Pledges and grants receivable":0,"Accounts receivable":311091,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":122517,"Prepaid expenses deferred charges":296738,"Land, building, equipment":20647517,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":12130534,"Sum of Total Liabilities":0,"Accounts payable, accrued":392150,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":11733359,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":12302513,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10049924925663616,"percentile":0.6240934041130467},"Liabilities to Assets Ratio":{"score":0.49648060677818856,"percentile":0.13644357974740795},"Operating Reserve Ratio":{"score":7.636160006200677,"percentile":0.8635657511055909},"Officer Compensation Ratio":{"score":0.005781880586351449,"percentile":0.9781269978173883},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04308563329605113,"percentile":0.5762955957569339},"Asset Growth":{"score":0.06286868206800428,"percentile":0.5737668241268781},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6217223853663619,"percentile":0.6674938699695603}},"source_xml":"201941349349300234_public.xml"},{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","GLEN HENRY","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[1625,500,1250,1000,1625,1375,1875,1875,2000,1500],"Direct compensation":[1625,500,1250,1000,1625,1375,1875,1875,2000,1500],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2016,"name":"JACKSON COUNTY WATER UTILITY INC","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3662107,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3587156,"Total revenue":{"value":3587156,"WATER SALES":3462252,"FIRE PROTECTION":78723,"OTHER OPERATING INCOME":46181},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5101,"Investment income total":5101,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":69850,"Other total":65625,"Royalties revenue":0,"Net rental income":4225,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2769316,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":730791,"Current officers":14625,"Disqualified persons":0,"Other salaries and wages":486631,"Pension plan contributions":0,"Other employee benefits":189403,"Payroll taxes":40132},"Other expenses":{"value":2038525,"Management services":0,"Legal":11637,"Accounting":24076,"Lobbying services":0,"Investment management fees":0,"Other services":124202,"Advertising":0,"Office expenses":17245,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":49412,"Conferences and meetings":0,"Interest":396424,"Payments to affiliates":0,"Depreciation and depletion":750921,"Insurance":47309,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":617299,"PLANT SUPPLIES & MAINTE":288919,"PURCHASED POWER":190119,"PURCHASED WATER":76364,"MISCELLANEOUS EXPENSE":61897},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22520046,"Non-interest bearing cash":585013,"Savings and temp cash investments":2215788,"Pledges and grants receivable":0,"Accounts receivable":312940,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":146352,"Prepaid expenses deferred charges":126340,"Land, building, equipment":19133613,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":11489188,"Sum of Total Liabilities":0,"Accounts payable, accrued":207995,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":11276168,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":11030858,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2437916205069923,"percentile":0.7959177684132179},"Liabilities to Assets Ratio":{"score":0.5101760449334783,"percentile":0.13284720754203722},"Operating Reserve Ratio":{"score":8.131988548796887,"percentile":0.870716346901001},"Officer Compensation Ratio":{"score":0.005281087459863735,"percentile":0.980095206605758},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.07393786010952878,"percentile":0.6941669739303236},"Asset Growth":{"score":0.0853838374619647,"percentile":0.6442569263942434},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6704773749053439,"percentile":0.7901474747034377}},"source_xml":"201721299349302802_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["RICHARD TORMOEHLEN","CLAYTON BEARD","GLENN HENRY","ROBERT AKIN","GARY WENTE","GLORIA BAUGHMAN","TIM STELTENPOHL","STEVE RITTER","BRYAN FISH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","TREASURER","PRESIDENT","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[3200,1800,3200,3000,2400,3200,3400,3200,2200],"Direct compensation":[3200,1800,3200,3000,2400,3200,3400,3200,2200],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribute water to members in the surrounding area","year":2024,"name":"JACKSON COUNTY WATER AUTHORITY","phone":8123583654,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM STELTENPOHL","year_formation":1970,"state_legal_domicile":"IN","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 56, BROWNSTOWN, IN, 47220, USA","city":"BROWNSTOWN","state":"IN","country":"USA","zip_code":47220},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":17,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4484218,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4341903,"Total revenue":{"value":4341903,"WATER SALES":4193470,"FIRE PROTECTION":103822,"OTHER OPERATING INCOME":44611},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":127195,"Investment income total":127195,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":15120,"Other total":0,"Royalties revenue":0,"Net rental income":15120,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4239217,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1314828,"Current officers":25600,"Disqualified persons":0,"Other salaries and wages":910493,"Pension plan contributions":0,"Other employee benefits":305499,"Payroll taxes":73236},"Other expenses":{"value":2924389,"Management services":0,"Legal":20812,"Accounting":29373,"Lobbying services":0,"Investment management fees":0,"Other services":245320,"Advertising":0,"Office expenses":35250,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":90257,"Conferences and meetings":0,"Interest":464359,"Payments to affiliates":0,"Depreciation and depletion":1094588,"Insurance":63915,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":880515,"PLANT SUPPLIES & MAINTE":433123,"UTILITIES":219691,"MISCELLANEOUS EXPENSE":128852,"PURCHASED WATER":98849},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":32982167,"Non-interest bearing cash":339716,"Savings and temp cash investments":2882954,"Pledges and grants receivable":0,"Accounts receivable":311711,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":363222,"Prepaid expenses deferred charges":438275,"Land, building, equipment":28646289,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":17564080,"Sum of Total Liabilities":0,"Accounts payable, accrued":449792,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":17109263,"Unsecured notes loans payable":0,"Other liabilities":5025},"Fund balance":{"value":15418087,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05463628217896632,"percentile":0.5351927444204114},"Liabilities to Assets Ratio":{"score":0.5325326258884081,"percentile":0.12728171042863956},"Operating Reserve Ratio":{"score":7.78024974895128,"percentile":0.8657071103190032},"Officer Compensation Ratio":{"score":0.0060388510425392235,"percentile":0.977097473220395},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03716688676669388,"percentile":0.5491304088552406},"Asset Growth":{"score":0.057774391176936675,"percentile":0.5558116499622774},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6007116674296391,"percentile":0.6076006577896134}},"source_xml":"202500589349300435_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}