TY 2019 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) DENNIS MAYO......................................................................
DIRECTOR

5.00
.................

300

(2) STANLEY STEPHENS......................................................................
VICE PRESIDENT

5.00
.................

300

(3) DOUGLASS MORELAND......................................................................
SECRETARY-TREASURER

5.00
.................

(4) SAMMY TOLAR......................................................................
DIRECTOR

5.00
.................

300

(5) RANDY WALDEN......................................................................
PRESIDENT

5.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

(a) Description	(b) Book value
(1)ACCRUED INTEREST	24
(2)METER DEPOSITS	820
(3)	0
(4)	0
(5)	0
(6)	0
(7)	0
(8)	0
(9)	0
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	844

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

NEW SITE WATER ASSOCIATION INC

Employer identification number

64-0591024

Return Reference	Explanation
Part VI, Line 6	PART VI LINE 6 & 7a - THE ASSOCIATION REQUIRES ALL WATER USERS TO PAY A ONE TIME MEMBERSHIP FEE & EACH MEMBER IS ENTITLED TO ONE VOTE FOR DIRECTORS
Part VI, Line 7a	PART VI LINE 6 & 7a - THE ASSOCIATION REQUIRES ALL WATER USERS TO PAY A ONE TIME MEMBERSHIP FEE & EACH MEMBER IS ENTITLED TO ONE VOTE FOR DIRECTORS
Part VI, Line 8a	PART VI LINE 8b - THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
Part VI, Line 11a	PART VI LINE 11a & 11b - FORM 990 IS RETAINED IN THE ASSOCIATION OFFICE & IS AVAILABLE TO MEMBERS TO REVIEW UPON REQUEST. FORM 990 IS REVIEWED BY THE BOARD AT THEIR MONTHLY MEETING PRIOR TO MAILING.
Part XII, Line 2c	PART XII LINE 2b - THE ASSOCIATION'S ANNUAL AUDITED FINANCIAL STATEMENTS ARE MAINTAINED IN THE OFFICE & IS AVAILABLE TO THE PUBLIC UPON REQUEST; HOWEVER THE CURRENT AUDIT HAS NOT BEEN COMPLETED AS OF THE PREPARATION OF THIS 990. PART XII LINE 2c -THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE COMPILED AND AUDITED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT
Part XI, Line 9	\| Description:, Explanation:, Amount:\| ADJUST ACCOUNTS RECEIVABLE, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-3411\| ADJUST ACCOUNTS RECEIVABLE, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-906\| ADJUST ACCOUNTS RECEIVABLE FIRE PROTECTION, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-33\| ADJUST ACCRUED INTEREST RECEIVABLE, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-4\| ADJUST PREPAID INSURANCE, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $4\| ADJUST PREPAID SALES TAX, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-249\| ADJUST ACCOUNTS PAYABLE - TANK PAINTING EXPENSES, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-105115\| ACCRUED SALARIES, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-778\| CUSTOMER CREDITS PAYABLE, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-1722\| ADJUST SALES TAX PAYABLE, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-32\| ADJUST CUSTOMER METER DEPOSITS, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $272\| DUE FROM NEW SITE FIRE, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-457\| NOTE PAYABLE FARMERS HOME ADMIN, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $35\| ACCRUED INTEREST, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $26\| OTHER ROUNDING, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS - RECONCILIATION OF PRIOR YEAR 990 TO PRIOR YEAR AUDIT, $-2\|

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: WATER SERVICE TO NEW SITE COMMUNITY
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	5
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	2
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	250,000	0
9	Program service revenue (Part VIII, line 2g) .........	246,996	244,403
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	607	409
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	497,603	244,812
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	65,133	65,266
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	336,727	256,607
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	401,860	321,873
19	Revenue less expenses. Subtract line 18 from line 12.......	95,743	-77,061
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,914,679	1,707,638
21	Total liabilities (Part X, line 26).............	569,895	552,287
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,344,784	1,155,351

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 321,873 including grants of $ 0 ) (Revenue $ 244,812 )
	WATER SERVICE TO NEW SITE COMMUNITY

4b	(Code: ) (Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )












4c	(Code: ) (Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
4e	Total program service expenses321,873

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	900	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a	0
b	Membership dues..		1b	0
c	Fundraising events..		1c	0
d	Related organizations		1d	0
e	Government grants (contributions)		1e	0

f	All other contributions, gifts, grants, and similar amounts not included above		1f	0

g	Noncash contributions included in lines 1a - 1f:$		1g	0

h Total. Add lines 1a-1f.......		0

		Business Code
2a	WATER SALES		238,256	238,256	0	0
b	FIRE PROTECTION		6,147	6,147	0	0
c			0	0	0	0
d			0	0	0	0
e			0	0	0	0
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		244,403

3 Investment income (including dividends, interest, and othersimilar amounts) ......			409	409	0	0
4 Income from investment of tax-exempt bond proceeds			0	0	0	0
5 Royalties...........			0	0	0	0
		(ii) Personal	(i) Real
6a	Gross rents	0	0	6a
b	Less: rental expenses	0	0	6b
c	Rental income or (loss)	0	0	6c
d	Net rental income or (loss).......			0	0	0	0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory	0	0	7a
b	Less: cost or other basis and sales expenses	0	0	7b
c	Gain or (loss)	0	0	7c
d	Net gain or (loss).........			0	0	0	0
8a	Gross income from fundraising events (not including $ 0of contributions reported on line 1c). See Part IV, line 18 ....
			8a	0
b	Less: direct expenses ...		8b	0
c	Net income or (loss) from fundraising events..			0		0	0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	0
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			0	0	0	0
10a	Gross sales of inventory, less returns and allowances ..
			10a	0
b	Less: cost of goods sold ..		10b	0
c	Net income or (loss) from sales of inventory..			0	0	0	0
Business Code			Miscellaneous Revenue
11a				0	0	0	0
b				0	0	0	0
c				0	0	0	0
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			244,812	244,812	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0	0
4	Benefits paid to or for members .......	0	0
5	Compensation of current officers, directors, trustees, and key employees ...........	900	0	0	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0	0	0	0
7	Other salaries and wages........	59,148	0	0	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0	0	0	0
9	Other employee benefits .......	0	0	0	0
10	Payroll taxes ...........	5,218	0	0	0
11	Fees for services (non-employees):
a	Management ......	0	0	0	0
b	Legal .........	0	0	0	0
c	Accounting ...........	4,086	0	0	0
d	Lobbying ...........	0	0	0	0
e	Professional fundraising services. See Part IV, line 17	0			0
f	Investment management fees ......	0	0	0	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0	0	0	0
12	Advertising and promotion ....	0	0	0	0
13	Office expenses .......	2,902	0	0	0
14	Information technology ......	0	0	0	0
15	Royalties ..	0	0	0	0
16	Occupancy ...........	0	0	0	0
17	Travel ............	2,805	0	0	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0	0	0	0
19	Conferences, conventions, and meetings ....	0	0	0	0
20	Interest ...........	24,623	0	0	0
21	Payments to affiliates .......	0	0	0	0
22	Depreciation, depletion, and amortization ..	64,691	0	0	0
23	Insurance ...	6,629	0	0	0
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	LINE MAINTENANCE AND CHEMICALS	113,671	0	0	0
b	UTILITIES AND TELEPHONE	26,440	0	0	0
c	FIRE PROTECTION	5,378	0	0	0
d	STATE INSPECTION AND WATER SAMPLES	1,551	0	0	0
e	All other expenses	3,831	0	0	0
25	Total functional expenses. Add lines 1 through 24e	321,873	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			29,848	1	30,569
2	Savings and temporary cash investments .........			283,937	2	147,002
3	Pledges and grants receivable, net ......			0	3	0
4	Accounts receivable, net .............			27,365	4	21,453
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			0	7	0
8	Inventories for sale or use ............			11,854	8	11,854
9	Prepaid expenses and deferred charges ......			1,693	9	1,456
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	3,204,650
b	Less: accumulated depreciation	10b	1,710,190	1,559,151	10c	1,494,460
11	Investments—publicly traded securities .			0	11	0
12	Investments—other securities. See Part IV, line 11 .....			0	12	0
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			831	15	844
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,914,679	16	1,707,638

17	Accounts payable and accrued expenses .....	25,389	17	26,343
18	Grants payable ...	0	18	0
19	Deferred revenue .........	0	19	0
20	Tax-exempt bond liabilities .........	0	20	0
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	544,506	23	525,944
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	0	25	0
26	Total liabilities. Add lines 17 through 25..	569,895	26	552,287

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	1,197,074	27	1,152,145
28	Net assets with donor restrictions ...........	147,710	28	3,206
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	1,344,784	32	1,155,351
33	Total liabilities and net assets/fund balances ........	1,914,679	33	1,707,638

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	0	4,500		4,500
b	Buildings ....	0	70,780	26,889	43,891
c	Leasehold improvements	0	0	0	0
d	Equipment ....	0	28,939	26,580	2,359
e	Other .....	0	3,100,431	1,656,721	1,443,710
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..					1,494,460

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)