2024-08-14T09:45:33-04:00 2023-12-31 202213517 RBSK PARTNERS PC PO BOX 200 GREENSBURG IN 472400200 990 2023-01-01 351364063 DECATUR COUNTY RURAL WATER CORP DECA 8126633119 3455 N US HIGHWAY 421 GREENSBURG IN 47240 LEE BOHMAN PRESIDENT 8126633119 2024-07-25 true false RONALD J KNUEVEN CPA CVA P00374462 8126637567 2024-07-25 2023 2024-08-08 14:25:15Z LEE BOHMAN 4517 S CO RD 60 E GREENSBURG IN 47240 1387392 false X WWW.DECATURCOUNTYRURALWATER.COM X 1965 IN PROVIDE WATER SERVICE TO MEMBERS IN RURAL COMMUNITIES 9 9 7 9 0 0 1396280 1369769 6234 17623 0 1402514 1387392 0 0 207959 228500 0 0 938888 977914 1146847 1206414 255667 180978 16371712 16380493 3822589 3650392 12549123 12730101 X PROVIDE WATER SERVICE TO MEMBERS IN RURAL COMMUNITIES false false 1058740 1369769 RURAL WATER LINES, TOWERS AND EQUIPMENT WERE CONSTRUCTED IN PRIOR YEARS WHICH ALLOWED WATER TO BE PROVIDED TO MEMBERS BEGINNING IN 1997. OTHER PROGRAM SERVICE EXPENSE 1058740 false false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 7 true false false false false false false false false X 9 9 false false false false false true false true true false false true true true true false true false false false IN X DECATUR COUNTY RURAL WATER CORP 8126633119 3455 N US HIGHWAY 421 GREENSBURG IN 47240 X LEE BOHMAN PRESIDENT 2.00 X X 0 0 0 DENNIS COLLINS SECRETARY 1.00 X X 0 0 0 JEFF DECK BOARD MEMBER 1.00 X 0 0 0 DERIC HUDSON VICE PRESIDE 1.00 X X 0 0 0 BRIAN HUFF BOARD MEMBER 1.00 X 0 0 0 TOM LUKEN BOARD MEMBER 1.00 X 0 0 0 CHRIS MENKEDICK BOARD MEMBER 1.00 X 0 0 0 JOSEPH MOORMAN TREASURER 1.00 X X 0 0 0 DENNIS WEBER BOARD MEMBER 1.00 X 0 0 0 false false false METER SALES RESIDENTIAL 221000 1299929 1299929 MEMBERSHIP DUES & ASSESSMENTS 221000 49316 49316 OTHER WATER REVENUE 221000 12279 12279 FORFEITED DISCOUNTS PENALTIES 221000 6490 6490 MISC SERVICE - RECONNECT FEES 221000 1505 1505 250 250 1369769 17623 17623 1387392 1369769 17623 207507 89867 117640 5207 2255 2952 15786 6837 8949 11834 11834 590 590 13814 13814 8965 8965 138847 138847 294671 294671 25081 23106 1975 PURCHASED WATER 308610 308610 CONTRACTUAL SERVICE LABOR 50180 50180 PARTS, MATERIALS, SUPPLIE 45017 45017 MISCELLANEOUS EXPENSE - A 34637 34637 45668 55158 -9490 1206414 1058740 147674 0 174 171 3462432 3726692 158042 174879 69286 70955 1493 3676 17494934 5090814 12680285 12404120 16371712 16380493 131355 134753 29120 29120 3662114 3486519 3822589 3650392 X 316175 323575 10842726 10884642 1390222 1521884 12549123 12730101 16371712 16380493 180978 X false true X true false 161354 161354 17333580 5090814 12242766 12404120 X 1338076 1338076 49316 49316 1387392 1206414 1206414 1206414 SCHEDULE D, PAGE 3, PART X INCOME TAXES ARE NOT PROVIDED FOR IN THE FINANCIAL STATEMENTS SINCE THE CORPORATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. THE CORPORATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE CORPORATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECT, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE CORPORATION CONTINUES TO QUALIFY TO BE TREATED AS A NOT-FOR-PROFIT CORPORATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED AT THE ENTITY LEVEL UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THE UTILITIES' POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2023 OR 2022. THE CORPORATION'S FEDERAL AND STATE INCOME TAX RETURNS FOR 2020 THROUGH 2023 ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL, THE FEDERAL AND STATE INCOME TAX RETURNS HAVE A THREE YEAR STATUTE OF LIMITATIONS. SCHEDULE D, PAGE 4, PART XI, LINE 4B MEMBERSHIP DUES AND ASSESSMENTS 49,316 FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICE EXPENSE FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS ARE ELECTED AT BOARD MEETINGS BY A VOTE. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS GIVEN TO THE TREASURER TO EXAMINE AND THEN APPROVED AT A BOARD MEETING BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR THE DIRECTORS ARE ELECTED. PRIOR TO THE ELECTION, THE NOMINATING COMMITTEE CHECKS FOR ANY CONFLICT OF INTEREST FOR THE BOARD POSITIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.