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Nonprofit · EIN 61-0904390

HARRISON COUNTY WATER ASSOCIATION INC

Tax-exempt · CYNTHIANA, KY 41031

Financials

$3.4M$3.8M2023$4M$4.1M2024$4M$4.3M2025
Revenue Expenses · by fiscal year end
Financials of HARRISON COUNTY WATER ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$4,000,356$4,312,005-$311,649$11,277,268$1,518,453$9,758,815
December 31, 2024990$3,997,077$4,125,611-$128,534$11,677,283$1,606,819$10,070,464
December 31, 2023990$3,423,905$3,764,727-$340,822$11,693,854$1,494,856$10,198,998
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$33,870
of which government grants
$33,870
Program service revenue
$3,930,438
Investment income
$36,048
Net gain from sales of assets
-$9,529
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$119,904
Salaries, compensation and benefits (total)
$1,017,581
Professional fundraising fees
$0
Legal fees
$28,165
Accounting fees
$27,363
Depreciation
$548,056
Program services (functional)
$3,838,082
Management and general (functional)
$473,923

Balance sheet and other

Total assets, start of year
$11,677,283
Total assets, end of year
$11,277,268
Total liabilities, end of year
$1,518,453
Net assets, end of year
$9,758,815
Land, buildings and equipment
$9,183,546
Net assets without donor restrictions
$9,758,815
Gross receipts
$4,009,885
Employees
22
Volunteers
0
Year formed
1965
State of legal domicile
KY

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
NATHAN FIELDSGENERAL MANAGER
Officer
40$98,904
LEWIS B FURNISHTREASURER
Trustee or director, Officer
5$3,600
GARY CARTERPRESIDENT
Trustee or director, Officer
5$3,300
J FRANK MARSCHMEMBER
Trustee or director
5$3,000
PATTY HANNASECRETARY
Trustee or director, Officer
5$3,000
CHRISTOPHER HARRISMEMBER
Trustee or director
5$2,700
MICHAEL FULLERMEMBER
Trustee or director
5$2,700
LINCOLN CLIFFORDVICE-PRESIDENT
Trustee or director, Officer
5$2,700
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
NATHAN FIELDSGENERAL MANAGER
Officer
40$96,082
J FRANK MARSCHPRESIDENT
Trustee or director, Officer
20$3,600
LEWIS B FURNISHTREASURER
Trustee or director, Officer
20$3,600
PATTY HANNASECRETARY
Trustee or director, Officer
20$3,000
GARY CARTERVICE-PRESIDENT
Trustee or director, Officer
20$2,700
CHRISTOPHER HARRISMEMBER
Trustee or director
20$2,700
LINCOLN CLIFFORDMEMBER
Trustee or director
20$2,700
PAUL WILSONMEMBER
Trustee or director
20$1,575
MICHAEL FULLERMEMBER
Trustee or director
20$900
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
NATHAN FIELDSGENERAL MANAGER
Officer
40$85,414
J FRANK MARSCHPRESIDENT
Trustee or director, Officer
20$4,200
LEWIS B FURNISHTREASURER
Trustee or director, Officer
20$4,200
PATTY HANNASECRETARY
Trustee or director, Officer
20$3,500
GARY CARTERVICE-PRESIDENT
Trustee or director, Officer
20$3,150
LINCOLN CLIFFORDMEMBER
Trustee or director
20$3,150
PAUL WILSONMEMBER
Trustee or director
20$3,150
CHRISTOPHER HARRISMEMBER
Trustee or director
20$450

Address and contacts

Address (IRS master file)
433 SEA BISCUIT WAY, CYNTHIANA, KY 41031-3511
Principal officer (990 for 2025)
GARY CARTER, PO BOX 215, CYNTHIANA, KY 41031
Signed the 990
GARY CARTER, PRESIDENT
Phone
(859) 234-4284
Return prepared by
RFH PLLC

Mission

TO DELIVER WATER TO CUSTOMERS IN THE COUNTIES SERVED BY THE ASSOCIATION.

990 for the year ended December 31, 2025

Program accomplishments

  • SALES OF WATER TO RESIDENTS AND COMMERCIAL BUSINESSES OF HARRISON COUNTY, BOURBON COUNTY, NICHOLAS COUNTY, PENDLETON COUNTY, AND SCOTT COUNTY, KENTUCKY
    Expenses $3,838,082 · grants $33,870 · revenue $3,920,909

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
61-0904390
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1974
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$11,277,268
Income (IRS master file)
$4,009,885

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$4,000,356$4,312,005$11,277,268IRS
990December 2024$3,997,077$4,125,611$11,677,283XML
990December 2023$3,423,905$3,764,727$11,693,854XML
990December 2022$3,368,849$3,357,682$12,198,959IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 61-0904390).

Questions about HARRISON COUNTY WATER ASSOCIATION INC

What is the EIN of HARRISON COUNTY WATER ASSOCIATION INC?
The employer identification number (EIN) of HARRISON COUNTY WATER ASSOCIATION INC is 61-0904390.
Is HARRISON COUNTY WATER ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1974.
Are donations to HARRISON COUNTY WATER ASSOCIATION INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does HARRISON COUNTY WATER ASSOCIATION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of HARRISON COUNTY WATER ASSOCIATION INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HARRISON COUNTY WATER ASSOCIATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of HARRISON COUNTY WATER ASSOCIATION INC?
The 990 for the year ended December 31, 2025 names GARY CARTER.
Who are the officers and directors of HARRISON COUNTY WATER ASSOCIATION INC?
The 990 for the year ended December 31, 2025 lists 8 people; 8 received compensation from the organization, the highest $98,904 (NATHAN FIELDS, GENERAL MANAGER).
How much revenue does HARRISON COUNTY WATER ASSOCIATION INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $4,000,356, expenses of $4,312,005 and total assets of $11,277,268 at year end.

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