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Rowan Water Inc

  • Morehead, KY
  • Tax-exempt since June 1971
  • EIN: 61-0701413

Organization summary

Type of Nonprofit

Designated as a Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$4.18M (2023)

Expenses
$4.04M (2023)

Total Assets
$11.9M (2023)

Total Liabilities
$6.26M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,181,121
Expenses
$4,038,198
Net Income
$142,923
Net Assets
$5,645,023
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,798,419
90.8%
Investment Income $54,040
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $156,596
3.7%
Net Inventory Sales $0
Other Revenue $172,066
4.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $100,450
2.5%
Professional Fundraising Fees $0
Other Salaries and Wages $487,913
12.1%
Assets/Debt
Total Assets $11,907,830
Total Liabilities $6,262,807
Net Assets $5,645,023
Club or Co-Op Income
Income From Members $3,798,419
Income From Other Sources $382,702
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $72,084 $0 $0
Larry Johnson (President) $6,535 $0 $0
Mike Collins (Secretary Treasurer) $6,535 $0 $0
Randy Cox (Member) $5,365 $0 $0
Enoch Blair (Vice President) $5,365 $0 $0
Duane De Hart (Member) $5,007 $0 $0
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Document Links

990
Filed on Oct. 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,360,125
Expenses
$3,665,617
Net Income
-$305,492
Net Assets
$5,502,100
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,186,619
94.8%
Investment Income $11,453
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$13,832
Net Inventory Sales $0
Other Revenue $175,885
5.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $98,362
2.7%
Professional Fundraising Fees $0
Other Salaries and Wages $467,686
12.8%
Assets/Debt
Total Assets $11,873,855
Total Liabilities $6,371,755
Net Assets $5,502,100
Club or Co-Op Income
Income From Members $3,186,619
Income From Other Sources $187,338
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $74,178 $0 $0
Enoch Blair (Secretary Treasurer) $5,652 $0 $0
Larry Johnson (President) $5,652 $0 $0
Mike Collins (Director) $4,649 $0 $0
Randy Cox (Director) $4,649 $0 $0
Danny Stevens (Vice President) $3,582 $0 $0
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990
Filed on Nov. 14, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,336,690
Expenses
$3,698,435
Net Income
-$361,745
Net Assets
$5,807,592
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,160,608
94.7%
Investment Income $49,236
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$29,233
Net Inventory Sales $0
Other Revenue $156,079
4.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $92,104
2.5%
Professional Fundraising Fees $0
Other Salaries and Wages $446,893
12.1%
Assets/Debt
Total Assets $12,516,222
Total Liabilities $6,708,630
Net Assets $5,807,592
Club or Co-Op Income
Income From Members $3,160,608
Income From Other Sources $205,315
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $67,104 $0 $0
Enoch Blair (Secretary Treasurer) $5,652 $0 $0
Larry Johnson (President) $5,401 $0 $0
Mike Collins (Director) $4,649 $0 $0
Randy Cox (Director) $4,649 $0 $0
Danny Stevens (Vice President) $4,649 $0 $0
+ View more people

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990
Filed on Nov. 9, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,560,063
Expenses
$3,477,304
Net Income
$82,759
Net Assets
$6,137,430
Notable Sources of Revenue Percent of Total Revenue
Contributions $500,675
14.1%
Program Services $3,100,581
87.1%
Investment Income $57,210
1.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$267,102
Net Inventory Sales $0
Other Revenue $168,699
4.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $91,195
2.6%
Professional Fundraising Fees $0
Other Salaries and Wages $436,875
12.6%
Assets/Debt
Total Assets $12,975,513
Total Liabilities $6,838,083
Net Assets $6,137,430
Club or Co-Op Income
Income From Members $3,100,581
Income From Other Sources $726,584
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $64,610 $0 $0
Enoch Blair (Secretary Treasurer) $6,355 $0 $0
Larry Johnson (President) $5,617 $0 $0
Mike Collins (Director) $4,871 $0 $0
Randy Cox (Director) $4,871 $0 $0
Danny Stevens (Vice President) $4,871 $0 $0
+ View more people

Document Links

990
Filed on Oct. 29, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,164,780
Expenses
$3,626,558
Net Income
-$461,778
Net Assets
$6,054,671
Notable Sources of Revenue Percent of Total Revenue
Contributions $71,967
2.3%
Program Services $2,889,030
91.3%
Investment Income $10,521
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $8,750
0.3%
Net Inventory Sales $0
Other Revenue $184,512
5.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $87,242
2.4%
Professional Fundraising Fees $0
Other Salaries and Wages $419,982
11.6%
Assets/Debt
Total Assets $11,808,610
Total Liabilities $5,753,939
Net Assets $6,054,671
Club or Co-Op Income
Income From Members $2,889,030
Income From Other Sources $275,750
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $61,769 $0 $0
Enoch Blair (Secretary Treasurer) $6,039 $0 $0
Larry Johnson (President) $5,402 $0 $0
Randy Cox (Director) $4,840 $0 $0
Danny Stevens (Vice President) $4,790 $0 $0
Mike Collins (Director) $4,402 $0 $0
+ View more people

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990
Filed on Nov. 6, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,474,298
Expenses
$3,394,721
Net Income
$79,577
Net Assets
$6,516,449
Notable Sources of Revenue Percent of Total Revenue
Contributions $403,746
11.6%
Program Services $2,923,521
84.1%
Investment Income $7,484
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $139,547
4.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $88,763
2.6%
Professional Fundraising Fees $0
Other Salaries and Wages $466,692
13.7%
Assets/Debt
Total Assets $12,242,346
Total Liabilities $5,725,897
Net Assets $6,516,449
Club or Co-Op Income
Income From Members $2,923,521
Income From Other Sources $550,777
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $64,279 $0 $0
Enoch Blair (Secretary Treasurer) $5,606 $0 $0
Larry Johnson (President) $5,042 $0 $0
Randy Cox (Director) $4,612 $0 $0
Mike Collins (Director) $4,612 $0 $0
Danny Stevens (Vice President) $4,612 $0 $0
+ View more people

Document Links

990
Filed on Aug. 30, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,956,198
Expenses
$3,290,126
Net Income
-$333,928
Net Assets
$6,436,872
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,935,640
99.3%
Investment Income $5,092
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $13,816
0.5%
Net Inventory Sales $0
Other Revenue $1,650
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $86,025
2.6%
Professional Fundraising Fees $0
Other Salaries and Wages $433,636
13.2%
Assets/Debt
Total Assets $11,743,945
Total Liabilities $5,307,073
Net Assets $6,436,872
Club or Co-Op Income
Income From Members $2,935,640
Income From Other Sources $20,558
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $62,315 $0 $0
Enoch Blair (Secretary Treasurer) $5,996 $0 $0
Larry Johnson (President) $5,106 $0 $0
Danny Stevens (Vice President) $4,538 $0 $0
Randy Cox (Director) $4,169 $0 $0
David Sexton (Director) $3,901 $0 $0
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990
Filed on May 8, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,895,355
Expenses
$3,147,867
Net Income
-$252,512
Net Assets
$6,826,875
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,877,096
99.4%
Investment Income $11,608
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $6,651
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $77,875
2.5%
Professional Fundraising Fees $0
Other Salaries and Wages $428,055
13.6%
Assets/Debt
Total Assets $11,691,366
Total Liabilities $4,864,491
Net Assets $6,826,875
Club or Co-Op Income
Income From Members $2,877,096
Income From Other Sources $18,259
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $56,275 $0 $0
Enoch Blair (Secretary Treasurer) $5,343 $0 $0
Larry Johnson (President) $4,083 $0 $0
Mike Collins (Director) $4,058 $0 $0
David Sexton (Director) $4,058 $0 $0
Danny Stevens (Vice President) $4,058 $0 $0
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990
Filed on June 22, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,894,515
Expenses
$3,138,794
Net Income
-$244,279
Net Assets
$7,079,387
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,887,173
99.7%
Investment Income $2,842
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $4,500
0.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $78,743
2.5%
Professional Fundraising Fees $0
Other Salaries and Wages $400,887
12.8%
Assets/Debt
Total Assets $12,036,781
Total Liabilities $4,957,394
Net Assets $7,079,387
Club or Co-Op Income
Income From Members $2,887,173
Income From Other Sources $7,342
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $53,948 $0 $0
Enoch Blair (Secretary Treasurer) $7,070 $0 $0
Larry Johnson (President) $4,525 $0 $0
David Sexton (Director) $4,500 $0 $0
Danny Stevens (Vice President) $4,500 $0 $0
Mike Collins (Director) $4,200 $0 $0
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990
Filed on Aug. 11, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,823,428
Expenses
$3,076,644
Net Income
-$253,216
Net Assets
$7,323,296
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,798,502
99.1%
Investment Income $2,676
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $22,250
0.8%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $72,751
2.4%
Professional Fundraising Fees $0
Other Salaries and Wages $422,067
13.7%
Assets/Debt
Total Assets $12,365,133
Total Liabilities $5,041,837
Net Assets $7,323,296
Club or Co-Op Income
Income From Members $2,798,502
Income From Other Sources $24,926
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $52,411 $0 $0
Enoch Blair (Secretary Treasurer) $4,740 $0 $0
Mike Collins (Director) $3,900 $0 $0
David Sexton (Director) $3,900 $0 $0
Larry Johnson (President) $3,900 $0 $0
Danny Stevens (Vice President) $3,900 $0 $0
+ View more people

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990
Filed on May 12, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,361,473
Expenses
$2,989,238
Net Income
$372,235
Net Assets
$7,520,883
Notable Sources of Revenue Percent of Total Revenue
Contributions $460,703
13.7%
Program Services $2,724,203
81.0%
Investment Income $1,122
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $175,445
5.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $75,084
2.5%
Professional Fundraising Fees $0
Other Salaries and Wages $434,875
14.5%
Assets/Debt
Total Assets $12,740,009
Total Liabilities $5,219,126
Net Assets $7,520,883
Club or Co-Op Income
Income From Members $2,724,203
Income From Other Sources $176,577
Compensation
Key Employees and Officers Compensation Related Other
Jerry Patrick (General Manager) $50,706 $0 $0
Enoch Blair (Secretary Treasurer) $9,565 $0 $0
Larry Johnson (President) $3,926 $0 $0
David Sexton (Director) $3,726 $0 $0
Danny Stevens (Vice President) $3,725 $0 $0
Mike Collins (Director) $3,436 $0 $0
+ View more people

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990
Filed on Aug. 14, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,588,849
Expenses
$3,017,314
Net Income
-$428,465
Net Assets
$7,100,598
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,587,625
100.0%
Investment Income $1,224
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $67,255
2.2%
Professional Fundraising Fees $0
Other Salaries and Wages $446,824
14.8%
Assets/Debt
Total Assets $12,336,916
Total Liabilities $5,236,318
Net Assets $7,100,598
Club or Co-Op Income
Income From Members $2,587,625
Income From Other Sources $1,224

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,287,108
Expenses
$3,017,126
Net Income
-$730,018
Net Assets
$7,492,669
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,280,522
99.7%
Investment Income $6,586
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $65,825
2.2%
Professional Fundraising Fees $0
Other Salaries and Wages $447,858
14.8%
Assets/Debt
Total Assets $11,801,382
Total Liabilities $4,308,713
Net Assets $7,492,669
Club or Co-Op Income
Income From Members $2,280,522
Income From Other Sources $6,586

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated