Form
OMB No 1545-0047
990
RA WRONF
v
O
TAMPraX
200
Under section 501(c ), 527, or 4947(aXl) of the Internal Revenue Code
"
Q r- ntb Pubfic
(except black lung benefit trust or private foundation )
Department of the Treasury
Internal Revenue Service (77)
For the 2007 calendar year, or tax y ear be g innin g
B
Check if applicable
Address change
Name change
Initial return
7/01
, 2007, and endin g
6 /30
C
IRslabel LOUISIANA RURAL WATER ASSOCIATION
orprint P.O . BOX 180
orty pe .
see
KINDER, LA 70648-0180
Termination
, 2008
D
Employer Identification Number
E
Telephone number
F
Accou n ting
method :
72-0839514
337-738-2896
specific
Instruc tions.
Amended return
Application pending
H (a ) is this a group return for affiliates'
H (b) if 'Yes ,' enter number of affiliates
Organization type
K
if the organization is not a 509(a)(3) supporting organization and its
Check here ^
gross receipts are normally not more than $25,000. A return is not required, but if the
organization chooses to file a return, be sure to file a complete return.
^
( check onl y one
X
501(c)
(insert no )
6 -
4947( a)(1) or
Gross recei p ts: Add lines 6b, 8b, 9b, and 10b to line 120, 2, 018
a
b
c
d
836.
Contributions, gifts, grants, and similar amounts received:
Contributions to donor advised funds
Direct public support (not included on line 1a)
Indirect public support (not included on line 1 a)
Government contributions (grants) (not included on line 1a)
e IT
atthroughlld)(cash
2
3
E
527
4
5
6a
b
c
7
$
1,487,391.
noncash
E
N
le
Program service revenue including government fees and contracts (from Part VII, line 93)
Membership dues and assessments.
Interest on savings and temporary cash investments
2
3
4
Dividends and interest from securities
Gross rents
Less. rental expenses
Net rental income or (loss). Subtract line 6b from line 6a
Other investment income (describe .
^
No
1-1
Yes
X
No
5
Program services (from line 44 , c umo_(B))..a.
1 , 487 , 391.
501 , 703.
29 , 742.
6a
6b
6c
7
(B) Other
8a Gross amount from sales of assets other
8a
than inventory
8b
b Less' cost or other basis and sales expenses
8c
c Gain or (loss) (attach schedule)
d Net gain or (loss). Combine line 8c, columns (A) and (B)
. .
9 Special events and activities (attach schedule). If any amount is from gaming , check here
of contributions
a Gross revenue (not including
$
9a
reported on line lb)
9b
b Less- direct expenses other than fundraising expenses
c Net income or (loss) from special events. Subtract line 9b from line 9a
10a
10a Gross sales of inventory, less
lOb
b Less: cost of goods sold
REC
ttach sc
c
J rom line 10a
c Gross profit or (loss) from sales of Inv ntor
11 Other revenue (from Part VII, pre 103.
41
12 Total revenue . Add lines le, 2
, 5^
14
Yes
11
1 , 487 , 391.
$
(A) Securities
13
a No
Grou p Exem tion Number
^
Check ^ X if the organization is not required
to attach Schedule B (Form 990, 990-EZ, or 990-PF).
1a
1b
1c
1d
Ix
Management and general fro line
R
15 Fundraising (from line 44, col
n-(
E 16 Payments to affiliates (attach schedule)
S 17 Total ex penses . Add lines 16 and 44, column (A)
A 18 Excess or (deficit) for the year. Subtract line 17 from line 12
N 5 19 Net assets or fund balances at beginning of year (from line 73, column (A))
T T 20 Other changes in net assets or fund balances (attach explanation)
s 21 Net assets or fund balances at end of year. Combine lines 18, 19, and 20
BAA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
x
H (d) is this a separate return filed by an
organization covered by a group ruiing7
I
M
E]Yes
Revenue . Expenses . and Chanaes in Net Assets or Fund Balances (See the instructions )
1
R
E
v
N
E
Accrual
^
H (c) Are all affiliates included'
(If'No,' attach a list See instructions)
J
LkJ
N
H andl are not applicable to section 527organrmhons
• Section 501 C X organizations and 4947(a X l ) nonexempt
charitable tru sts must attach a completed s c hedule A
G Web site: ^ WWW . LRWA. ORG
Part I
Cash
other (specify) ^
Form 990 or 990-E Z).
Z)'
L
h spection
^ The organization may have to use a copy of this return to satisfy state reporting requirements
A
7
8d
c
10c
11
12
13
2, 018, 836.
1,375,382.
14
614,202.
15
16
17
18
19
20
21
TEEA0109L 12/27/07
1,989,584.
29,252.
801,004.
830, 256.
Form 990 (2007)
lW
72-0839514
Page 2
Form 990 (2007 )
LOUISIANA RURAL WATER ASSOCIATION
art 1I
Statement of Functional Expenses All organizations must complete column (A) Columns (B), (C), and (D) are required
for section 501 Cc)(3) and (4) organizations and section 4947 (a)(1) nonexempt charitable trusts but optional for others. ( See instruct)
(C) Management
(B) Program
Do not include amounts reported on line
(D) Fundraising
(A) Total
and g eneral
services
6b, 8b, 9b, 10b, or 16 of Part l
22a Grants paid from donor advised
funds (attach sch)
(cash
$
non-cash
$
If this amount includes
foreign grants, check here
22b Other grants and allocations (att sch)
$
(cash
non-cash $
22a
If this amount includes
foreign grants, check here
22b
Specific assistance to individuals
(attach schedule)
23
Benefits paid to or for members
(attach schedule)
24
25a Compensation of current officers,
directors, key employees, etc. listed
in Part V-A
25a
80 , 000.
73 1 600.
6 , 400.
0.
directors, key employees, etc. listed
in Part V-B
25b
0.
0.
0.
0.
c Compensation and other distributions, not
included above, to disqualified persons (as
defined under section 4958(f)(1)) and persons
described in section
4958(c)(3)(B) .
25c
0.
0.
0.
06
559 743.
519 586.
40 , 157.
155 917.
15 , 512.
136 589.
11 , 232.
19 , 328.
4 , 280.
23
24
b Compensation of former officers,
26
27
28
Salaries and wages of employees not
.
included on lines 25a, b, and c
26
Pension plan contributions not
included on lines 25a, b, and c
27
Employee benefits not included on
lines 25a - 27
29 Payroll taxes
.
28
29
.
30
31
32
33
34
35
36
37
38
50,853.
39 Travel.
39
287 213.
40 Conferences, conventions, and meetings
40
167 , 231 .
30
31
32
33
34
35
36
37
38
41
Professional fundraising fees
Accounting fees
Legal fees
Supplies
Telephone
Postage and shipping
Occupancy
Equipment rental and maintenance
Printing and publications
19 , 688.
167 , 231.
41
Interest
42
42 Depreciation, depletion, etc (attach schedule)
21, 988 .
18 , 461.
3 , 527.
318 054.
1 , 515.
28,820.
6 , 183.
8 , 940.
230 , 050.
22 , 049.
35,516.
-
a Advertising
Dues
b ------------------c Indirect
----------------dMis_cell_a_n_eou_s _ _ _ _ _ _ _
eTrainin_cL ----_--_--__
-
Other expenses not covered above (itemize)
-
43
50 , 853.
267 525.
43a
43b
43c
43d
4
6 , 183.
8 , 940.
548 104.
23 , 564.
64,336.
f ------------------- 43f
43g
9
44
Total functional expenses Add lines 22a
throu h 43g (Or anizations completing columns
B) - D), carry t^ese totals to lines 13-15
44
1 , 989 , 584.
1 , 375 , 382. 1
614 202.
0.
Joint Costs . Check "H if you are following SOP 98-2.
Yes X No
'
Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services?
$
(ii) the amount allocated to Program services
If 'Yes,' enter (i) the aggregate amount of these joint costs
and (iv) the amount allocated
(iii) the amount allocated to Management and general
$
$
to Fundraising $
Form 990 (2007)
BAA
TEEAO1021. 08/02/07
Form 990 2007
LOUISIANA RURAL WATER ASSOCIATION
Statement of Program Service Accomplishments (See the instructions )
Pat tit
72-0839514
Pa ge 3
Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular
organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore,
please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments.
Program Service Expenses
What is the organization's primary exempt purpose? ^
Technical Assistance_ and Traininq
All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number of ^e^) organ zr^at0ions andand
clients served publications issued etc. Discuss achievements that are not measurable. (Section 501(c)(3) and (4) organ
^947(a)(1) trusts, but
izations and 4§47 (a)( 1 ) nonexem p t charitable trusts must also enter the amount of g rants and allocations to others. )
opeona for others )
a To Provide-training and technical-assistance to rural-and-small _ _
municipal-water and wastewater personnel and systems.---------------------------------- --------------------------------3151 Systems Served
---------- ------------------------------------------------ --------- ------------------------------If this amount includes forei g n grants, check here
(Grants and allocations $
1, 375, 382.
b
------------ --------- ---------------------------------
------------ -- - ----- - - ---- ----- ---------------------------------- --------- -------------------------------------------- --------- ------------------------------If this amount includes foreign grants, check here ^
(Grants and allocations $
C
------------- --------- -------------------------------------------- --------- -------------------------------------------- -- --- --- - --- -- ------ --------------------------------- --------- -------------------------------------------- --------- -----------------------------If this amount includes foreign grants, check here
(Grants and allocations
$
d
------------ --------- ---------------------------------- --- -- ----- - - ------- ---------------- -- ---- -- -- ----- ------------- --------- --------------------------------$
) If this amount includes forei gn grants, check
(Grants and allocations -----------------------------------------------e Other program services
If this amount includes forei g n g rants, check here b,
$
(Grants and allocations
f Total of Program Service Expenses (should equal line 44, column (B), Program services)
-
EJ
1, 375, 382.
Form 990 (2007)
BAA
TEEA0103L
12/27/07
Form 990 2007
LOUISIANA RURAL WATER ASSOCIATION
[ Part 1V Balance Sheets (See the Instructions)
Note :
72-0839514
Where required, attached schedules and amounts within the description
column should be for end-of-year amounts only
(A)
Beginning of year
Pag e 4
(B)
End of year
45
Cash - non-interest-bearing
556 r 583. 45
627, 435.
46
Savings and temporary cash investments
161 047.
171, 150.
47a Accounts receivable
b Less: allowance for doubtful accounts
47a
47b
48a Pledges receivable
b Less, allowance for doubtful accounts
48a
49
46
47c
48b
48c
Grants receivable
204 920.
50 a Receivables from current and former officers, directors, trustees, and key
employees (attach schedule)
49
170 074.
50a
b Receivables from other disqualified persons (as defined under section 4958(f)(1))
and persons described in section 4958(c)(3)(B) (attach schedule)
50b
A
51 a Other notes and loans receivable
(attach schedule)
b Less allowance for doubtful accounts
r;
s
52
51 a
51 b
51 c
Inventories for sale or use
52
53 Prepaid expenses and deferred charges
54a Investments - publicly-traded securities
b Investments - other securities (attach sch)
55a Investments - land, buildings, & equipment: basis
b Less: accumulated depreciation
(attach schedule)
56 Investments - other (attach schedule)
57a Land, buildings, and equipment: basis
b Less: accumulated depreciation
(attach schedule)
Statement 1
44,872.
:
Cost
Cost
B FMV
FMV
55b
55c
56
57a
1, 232, 389.
57b
548, 809.
59
60
Accounts payable and accrued expenses
61
Grants payable
1
62
Deferred revenue
B
i
i
E
63
s
65
66
A
S
706, 912. 57c
58
1, 674, 334.
30,288.
59
1,705,097.
60
65,483.
131, 577.
62
64b
341, 968. 65
338,054.
336,872.
873, 330.
66
874,841*
801 004. 67
830 256.
369, 497.
_S e e_ S t a t eme n_t 2_
Other liabilities (describe ^
Total liabilities . Add lines 60 throu h 65
_ _ - - - - - _)
^X and complete lines 67
67 Unrestricted
Temporarily restricted
68
69
Permanently restricted
69
and complete lines
o Organizations that do not follow SFAS 117, check here^
F
70 through 74.
H 70 Capital stock, trust principal, or current funds
B 71 Paid-in or capital surplus, or land, building, and equipment fund
72 Retained earnings, endowment, accumulated income, or other funds
74
134, 432.
63
64a
68
73
683, 580.
61
Loans from officers, directors, trustees, and key
employees (attach schedule)
64a Tax-exempt bond liabilities (attach schedule)
b Mortgages and other notes payable (attach schedule)
Organizations that follow SFAS 117, check here ^
through 69 and lines 73 and 74.
52,858.
55a
Other assets, including program-related investments
(describe ^
)
-----------------------------Total assets (must equal line 74). Add lines 45 through 58
58
53
54a
54b
Total net assets or fund balances . Add lines 67 through 69 or lines 70 through
72. (Column (A) must equal line 19 and column (B) must equal line 21)
Total liabilities and net assetslfund balances . Add lines 66 and 73
BAA
70
71
72
004.
73
830 256.
1, 674, 334.
74
1,705 , 097 .
801
Form 990 (2007)
TEEA0104L
08102107
LOUISIANA RURAL WATER ASSOCIATION
Form 990 2007
72-0839514
Part IV-A Reconciliation of Revenue per Audited Financial Statements with Revenue per Return (See the
instructions )
Total revenue, gains, and other support per audited financial statements
Amounts included on line a but not on Part I, line 12
1 Net unrealized gains on investments
2Donated services and use of facilities
3Recoveries of prior year grants
4Other (specify):
------------------------------
a
b
Subtract line b from line a
d
Amounts included on Part I, line 12, but not on line a:
bl
b2
b3
b4
b
c
1 Investment expenses not included on Part I, line 6b
2Other (specify):
2 , 0 8836.
d1
------------------------------
--------------------------------------Add lines dl and d2
d2
d
110- 1 e
Total revenue (Part I, line 12) . Add lines c and d
e
2 018, 836.
a
- -------------------------------------Add lines bl through b4
c
Pa g e 5
2, 018, 836.
Part IV-B Reconciliation of Expenses per Audited Financial Statements with Expenses p er Return
a
b
Total expenses and losses per audited financial statements
Amounts included on line a but not on Part I, line 17:
1 Donated services and use of facilities
2Prior year adjustments reported on Part I, line 20
3Losses reported on Part I, line 20
.
a
1,989,584.
b1
b2
b3
4Other (specify):
c
------------------------------------------------------------------ ..
Add lines b1 through b4
Subtract line b from line a
d
Amounts included on Part I, line 17, but not on line a:
1 Investment expenses not included on Part I, line 6b
2Other (specify):
-------------
..
..
c
1, 989, 584.
d
e
1,989,584.
----------------d2
Total ex p enses ( Part I, line 17). Add lines c and d
Pad vA
b
..
d1
--------------------------------------Add lines dl and d2
e
b4
^
Current Officers , Directors, Trustees , and Key Employees (List each person who was an officer, director, trustee,
or key employee at any time during the year even if they were not compensated) (See the instructions )
(A) Name and address
(B) Title and average hours
per week devoted
to position
(C) Compensation
(if not paid ,
enter -0-)
----------------------------------------See Statement 3
80,000.
(D) Contributions to
employee benefit
plans and deferred
compensation plans
5,600.
(E) Expense
account and other
allowances
0.
--------------------------------------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------BAA
TEEA0105L 08/02107
Form 990 (2007)
Form 990 (2007 ) LOUISIANA RURAL WATER ASSOCIATION
PartyA Current Officers , Directors , Trustees , and Key Em p lo yees continued
75a Enter the total number of officers, directors, and trustees permitted to vote on organization business at board meetings 818
72-0839514
Pa g e 6
Yes No
b Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated
-----------employees
listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule
A, Part II-A or II-B, related to each other through family or business relationships? If 'Yes,' attach a statement that
identifies the individuals and explains the relationship(s)
75b
c Do any officers, directors, trustees, or key employees listed in form 990, Part V-A, or highest compensated employees
listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule
A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related
to the organization? See the instructions for the definition of 'related organization'
75c
If 'Yes,' attach a statement that includes the information described in the instructions.
d Does the or g anization have a written conflict of interest p olicy ?
75d
X
X
X
Part V-B Former Officers , Directors, Trustees, and Key Employees That Received Compensation or Other
Benefits (If an y former officer, director, trustee, or key employee received compensation or other benefits (described below)
during the year, list that person below and enter the amount of compensation or other benefits in the appropriate column See
the instructions.)
(A) Name and address
(B) Loans and
Advances
(C) Compensation
(if not paid,
enter -0-)
(D) Contributions to
employee benefit
plans and deferred
compensation plans
(E) Expense
account and other
allowances
None
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Part Vl Other Information See the instructions )
Yes
Did the organization make a change in its activities or methods of conducting activities?
If 'Yes,' attach a detailed statement of each change
77 Were any changes made in the organizing or governing documents but not reported to the IRS?
If 'Yes,' attach a conformed copy of the changes.
78a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return?.
b If 'Yes,' has it filed a tax return on Form 990 -T for this year?
..
No
76
79
Was there a liquidation, dissolution, termination, or substantial contraction during the
year? If 'Yes,' attach a statement
80a Is the organization related (other than by association with a statewide or nationwide organization) through common
membership, governing bodies, trustees, officers, etc, to any other exempt or nonexempt organization?
b If 'Yes,' enter the name of the organization ^
N/A
---------------------------------- ____________________________ and check whether it is 11exemptor
81 a Enter direct and indirect political expenditures (See line 81 instructions)
81 a
b Did the or g anization file Form 1120 -POL for this ear?
BAA
TEEA0106L
12/27/07
76
77
78a
78b
!Xd
X
X
79
X
80a
X
1b
X
Rnonexempt.
0.
Form 990 (2007)
Form 990 2007
LOUISIANA RURAL WATER ASSOCIATION
72-0839514
Pa e 7
Part VI Other Information continued
Yes No
82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at
substantially less than fair rental value?
b If 'Yes,' you may indicate the value of these items here Do not include this amount as
revenue in Part I or as an expense in Part II. (See instructions in Part III.)
82b
83a Did the organization comply with the public inspection requirements for returns and exemption applications?
b Did the organization comply with the disclosure requirements relating to quid pro quo contributions?
84a Did the organization solicit any contributions or gifts that were not tax deductible?
82a
X
N/A
83a
83b
84a
b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were
not tax deductible ?
85a 501 (c)(4), (5), or (6) Were substantially all dues nondeductible by members?
b Did the organization make only in-house lobbying expenditures of $2,000 or less?
X
N A
X
84b
85a
85b
N A
85g
N A
85h
NIA
X
X
If 'Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a
waiver for proxy tax owed for the prior year.
c
d
e
f
g
Dues, assessments, and similar amounts from members
Section 162(e) lobbying and political expenditures
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices
Taxable amount of lobbying and political expenditures (line 85d less 85e)
Does the organization elect to pay the section 6033(e) tax on the amount on line 85f?
85c
0.
85d
85e
27,228.
2..1 229.
0.
85f
h If section 6033(e)(1)(A) dues notices were sent, does the organ ization agree to add the amount on line 85f to its reasonable estimate of
dues allocable to nondeductible lobbying and political expenditures for the following tax year? .
86 501 (c)(7) organizations Enter: a Initiation fees and capital contributions included on
line 12,
b Gross receipts, included on line 12, for public use of club facilities
87 501(c)(12) organizations Enter: a Gross income from members or shareholders.
b Gross income from other sources . (Do not net amounts due or paid to other sources
against amounts due or received from them
86a
N/A
86b
87a
N/A
N/A
87b
N/A
88a At any time during the year , did the organization own a 50% or greater interest in a taxable corporation or partnership,
or an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301.7701-3?
If 'Yes,' complete Part IX
88a
X
b At any time durin the year, did the or g anization, directly or indirectly , own a controlled entity within the meaning of
section 512(b)(13) ? If 'Yes,' complete Part XL
^ 88b
89a 501 (c)(3) organizations . Enter : Amount of tax imposed on the organization during the year under:
section 4911 ^
N/A ; section 49121N / A ; section 4955 1-_ _ _ _ _ _ - - N/A
b 501(c)(3) and 501(c)(4) organizations Did the organization engage in any section 4958 excess benefit transaction
during the year or did it become aware of an excess benefit transaction from a prior year? If ' Yes,' attach a statement
explaining each transaction
X
89b
N A
c Enter : Amount of tax im p osed on the or g anization managers or disqualified persons during the
year under sections 4912, 4955, and 4958
^
N/A
d Enter - Amount of tax on line 89c, above , reimbursed by the organization
^
N/A
e All organizati ons At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
89e
f All organ izations Did the organization acquire a direct or indirect interest in any applicable insurance contract?
89f
X
X
g For supporting organizations and sponsoring organizations maintaining donor advised funds Did the supporting
organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during
the year?
X
89g
90a List the states with which a copy of this return is filedNone
-------------------------------------b Number of employees employed in the pay period that includes March 12, 2007
(See instructions.)
. .
91a The books are in care of ^ PATRICIA BROUSSARD
Telephone number ^
located at ^ P.O. BOX 180, - KINDER, --LA
190bl
0
337-738-2896
ZIP +4- 70648-01 80
b At any time during the calendar year, did the organization have an interest in or a signature or other authority over a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?
If 'Yes,' enter the name of the foreign country-
Yes
91 b
No
X
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and
Financial A ccounts.
BAA
Form 990 (2007)
TEEA0107L
09/10/07
Form 990 (2007) LOUISIANA RURAL WATER ASSOCIATION
Part VI Other Information (continued)
72-0839514
Page 8
Yes No
c At any time during the calendar year, did the organization maintain an office outside of the United States?
If 'Yes,' enter the name of the foreign country0l _ - - _ - _
92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 rn lieu of Form 1041 -Check here
92
and enter the amount of tax-exem p t interest received or accrued durin g the tax y ear
Part VII I Analy sis of Income-Producin g Activities (Seethe instructions
Unrelated business income
Excluded by section 512, 513, or 514
Note: Enter gross amounts unless
(A)
Business code
otherwise indicated
(B)
Amount
(C)
Exclusion code
91 c
X
N/A
0- 11
N/A
Related E
or exempt
function income
(D)
Amount
Program service revenue.
93
a
b
c
d
e
If Medicare/Medicaid payments
g Fees & contracts from government agencies
94 Membership dues and assessments
95 Interest on savings & temporary cash invmnts
1
73101
27,602.1
1
1
474,101.
29.742.
Dividends & interest from securities
Net rental income or (loss) from real estate
a debt-financed property
b not debt-financed property
98 Net rental income or (loss) from pers prop
99 Other investment income
96
97
100
Gain or (loss) from sales of assets
other than inventory
101
Net income or (loss ) from special events
102
Gross profit or ( loss) from sales of inventory
103
Other revenue: a
b
c
d
e
27, 602.
Subtotal ( add columns ( B) , (D), and (E))
and
line
columns
(B),
(D),
(E))
105 Total (add
104,
Note : Line 105 plus line 1 e, Part 1, should equal the amount on line 12, Part
503,843.
104
531, 445.
^
Part VIII Relationshi p of Activities to the Accom p lishment of Exem pt Purp oses (See the Instructions.
Line No .
Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment
of the organization ' s exempt purposes (other than by providing funds for such purposes).
N/A
Part IX Information Re gardin g Taxa ble Subsidiaries and Disre g arded Entities (See the Instruc tions.
(A)
(B)
(C)
(D)
(E)
Name, address, and EIN of corporation,
partnership, or disregarded entity
Percentage of
ownership interest
Nature of activities
Total
income
End-of-year
assets
N/A
Part X
%
%
%
Information Re g ardin g Transfers Associa ted with Personal Benefit Contracts (See the instructions
a Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
b Did the organization , during the year, pay premiums, directly or indirectly, on a personal benefit contract?
Note : If 'Yes' to (b), file Form 8870 and Form 4720 (see instructions)
BAA
TEEA0108L 12/27107
Yes
H Yes
X No
X No
Form 990 (2007)
Form 990 2007 LOUISIANA RURAL WATER ASSOCIATION
72-0839514
Part Xi Information Regarding Transfers To and From Controlled Entities . Complete only if the
oraanizatfon is a controllina oroanfzatfon as defined in section 512(b)(13).
Pa ge 9
Yes
106
Did the reporting organization make any transfers to a controlled entity as defined in section 512(b)(13) of the Code? If
'Yes,' com p lete the schedule below for each controlled entity
Name , add ess, of each
controlled entity
a
Employer Identification
Number
Description of
transfer
No
x
(D)
Amount of transfer
-------------------------------------------------------------------------
b
------------------------------------------------
c
-----------------------Totals
Yes
107
Did the reporting organization receive any transfers from a controlled entity as defined in section 512(b)(13) of the Code? If
'Yes,' com p lete the schedule below for each controlled entity
(A)
Name, address, of each
controlled entity
(B)
Employer Identification
Number
a
-------------------------------------------------
b
-------------------------------------------------
c
-------------------------------------------------
(C)
Description of
transfer
No
X
(D)
Amount of transfer
Totals
Yes
108
Did the organization have a binding written contract in effect on August 17, 2006, covering the interest, rents, royalties, and
annuities descr ed in question 107 above?
Under pen
es f
true, corre , a
Please
Sign
Here
erl
mp
I have exa
o f preparer
I
e
ed If s retwn irndidmgdaccompan ing sdiedrls
er than othcer is as
on a information o w
^
Sign
re
f offs er
^
Date
i4
D1,ee-
T
Type or print name and bd
Paid
Pre-
Preparer's
signature
parer's
Firm's name (or
yoursif self'
^
a dd reo sedand
Use
Only
id statements , and to the b est of my knowledge and belief, it is
preparer as any knowlacge
m
vP+a
^
Gra
on Casida y & Guillo
ast Street
Lake Charles, LA 70601
14
E
BAA
TEEA011OL
No
X
2007
Federal Statements
Page 1
LOUISIANA RURAL WATER ASSOCIATION
Client 5317
72-0839514
03:56PM
12/11/08
Statement 1
Form 990 , Part IV, Line 57
Land , Buildings , and Equipment
Category
Accum.
Deprec.
Basis
Miscellaneous
$
Total
1 , 232 , 389. $
1,232,389.
Book
Value
548 809. $
548,809.
683 , 580w
683,580.
Statement 2
Form 990 , Part IV, Line 65
Other Liabilities
Vacation & Sick Leave Payable
$
Total
336 872.
336,8727
Contribution to
EBP & DC
Expense
Account/
Other
Statement 3
Form 990 , Part V-A
List of Officers, Directors , Trustees , and Key Employees
Name and Address
PATRICK CREDEUR
P.O. BOX 180
KINDER, LA 70648
Title and
Average Hours
Per Week Devoted
Executive Direc $
40.00
Compensation
80,000. $
5,600. $
0.
JERON FITZMORRIS
518 N COLUMBIA STREET
COVINGTON, LA 70433
Member
0
0.
0.
0.
LEWIS GALLOWAY
415 WEST 25TH AVENUE
COVINGTION, LA 70433
Member
0
0.
0.
0.
JAMES CLARK
P.O. BOX 1059
DENHAM SPRINGS, LA 70726
Member
0
0.
0.
0.
SID KINCHEN
P.O. BOX 1883
ALBANY, LA 70711
Member
0
0.
0.
0.
DONALD NASH
13186 Terre Haute
VACHERIE, LA 70090
Member
0
0.
0.
0.
DONDI TROXLER
207 BEAU PLACE
DES ALLEMANDE, LA 70030
Member
0
0.
0.
0.
/l
J
e
Federal Statements
2007
Page 2
LOUISIANA RURAL WATER ASSOCIATION
Client 5317
72-0839514
12/11 /08
03.56PM
Statement 3 (continued)
Form 990 , Part V-A
List of Officers , Directors , Trustees, and Key Employees
Name and Address
Title and
Average Hours
Per Week Devoted
Contribution to
EBP & DC
Compensation
Expense
Account/
Other
GARY SOILEAU
P.O. BOX 155
KROTZ SPRINGS, LA 70750
Member $
0
0. $
0. $
0.
GLENN BRASSEAUX
P.O. DRAWER 10
CARENCRO, LA 70520
Member
0
0.
0.
0.
LEE CLEMENT
6075 GRAND MARAIS ROAS
JENNINGS, LA 70546
Member
0
0.
0.
0.
President
0
0.
0.
0.
Member
0
0.
0.
0.
Vice President
0
0.
0.
0.
LARRY MERRITT
P.O. BOX 128
SIBLEY, LA 71073
Member
0
0.
0.
0.
P.M. WOODS
P.O. BOX 1093
ZWOLLE, LA 71486
Member
0
0.
0.
0.
TOM OWENS
P.O. BOX 1272
WEST MONROE, LA 71294
Member
0
0.
0.
0.
Treasurer
0
0.
0.
0.
0.
0.
0.
80,000.
5,600.
0.
WAYNE FONTENOT
P.O. BOX 247
KINDER, LA 70648
AUBREY PETERSON
P.O. BOX 310
GRAYSON, LA 71435
GLEN WOMACK
P.O. BOX 653
HARRISONBURG,
LA 71340
FRANK JONES
P.O. BOX 176
PIONEER, LA 71266
0
Total
m 8868
Application for Extension of Time To File an
Exempt Organization Return
(R e v April 2007)
(R
Department of the Treasury
OMB No 1545-1709
^ File a separate application for each return.
Internal Revenue Service
• If you are filing for an Automatic 3-Month Extension , complete only Part I and check this box
• If you are filing for an Additional (not automatic ) 3-Month Extension , complete only Part li (on page 2 of this form)
Do notcornp/etePart //unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.
Part t
^ u
Automatic 3-Month Extension of Time . Only submit original (no copies needed).
Section 501(c) corporations required to file Form 990-T and requesting an automatic 6-month extension -check this box and complete Part
^
only
All other corporations (including 1120-C filers), partnerships , REM/CS, and trusts must use Form 7004 to request an extension of time to file
Income tax returns
Electronic Filing (e-file). Generally, you can electronically file Form 8868 If you want a 3-month automatic extension of time to file one of the
returns noted below (6 months for section 501(c) corporations required to file Form 990-T). However, you cannot file Form 8868 electronically if
(1) you want the additional (not automatic) 3-month extension or (2) you file Forms 990-BL, 6069, or 8870, group returns, or a composite or
consolidated Form 990-T. Instead, you must submit the fully completed and signed page 2 (Part II) of Form 8868. For more details on the
electronic filing of this form, visit www irs gov/e file and click on e-file for Charities & Nonprofits
Type or
punt
File by the
due date for
filing your
return See
instructions
Name of Exempt Organization
Employer Identification number
LOUISIANA RURAL WATER ASSOCIATION
72-0839514
Number , street , and room or suite number if a P 0 box , see instructions
P.O. BOX 180
City, town or post office , state , and ZIP code For a foreign address, see instructions
KINDER, LA 70648-0180
Check type of return to be filed (file a separate application for each return):
Form 990-T (corporation)
X Form 990
Form 990-T (section 401(a) or 408(a) trust)
Form 990-BL
Form 990-T (trust other than above)
Form 990-EZ
Form
1041-A
Form 990-PF
• The books are in the care
Form 4720
Form 5227
Form 6069
Form 8870
PATRICIA BROUSSARD
Telephone No. ^ 337-738- 2896 ----___
FAX No. ^
• If the organization does not have an office or place of business in the United States , check this box .
..
^ U
. If this is for the whole group,
• If this is for a Group Return, enter the organization ' s four digit Group Exemption Number (GEN)
check this box ^ U - If it is for part of the group , check this box ^ F land attach a list with the names and EINs of all members
the extension will cover.
1 I request an automatic 3-month (6 months for a section 501(c) corporation required to file Form 990-T) extension of time
until
2/1 5_ _ _ , 20 09_, to file the exempt organization return for the organization named above.
The extension is for the organization ' s return for:
^
^
2
calendar year 20 - _ _ or
X tax year beginning _ 7/01__- , 20
07
If this tax year is for less than 12 months , check reason :
and ending
- 6/30___ , 20
11 Initial return
08
U Final return
U Change in accounting period
3a If this application is for Form 990 -BL, 990-PF, 990-T, 4720, or 6069 , enter the tentative tax, less any
nonrefundable credits. See instructions
$
0.
b If this application is for Form 990-PF or 990-T, enter any refundable credits and estimated tax payments
made. Include any prior year overpayment allowed as a credit
$
0.
c Balance Due . Subtract line 3b from line 3a. Include your payment with this form, or, if required,
deposit with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System).
See instructions
$
0.
Caution . If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO for
payment instructions.
BAA For Privacy Act and Paperwork Reduction Act Notice , see instructions .
FIFZ0501L 05/01/07
Form 8868 (Rev 4-2007