Civic Intelligence

Mcnair Stampley Waterworks Association

990 • Fiscal year 2019 • EIN 23-7103196

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 23, 2020

Organization ProfileN/A
PO Box 6Fayette, MS 39069

(601) 786-6265

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.35x

Higher debt load relative to assets than 60% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

2.38x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Net Margin

4th percentile

-36%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Asset Growth

14th percentile

-3.8%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

56th percentile

2.4%

Faster revenue growth than 56% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$4,715,906

Down $187,314 (-3.8%) from 2018

Net Assets

Down

$3,066,708

Down $249,078 (-7.5%) from 2018

Liabilities

Up

$1,649,198

Up $61,764 (+3.9%) from 2018

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin4th percentile

Revenue

Up

$691,840

Up $15,964 (+2.4%) from 2018

Expenses

Up

$940,918

Up $118,931 (+14%) from 2018

Net Income

Down

-$249,078

Down $102,967 (-70%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $2,987,145Liabilities 2011: $1,037,223Net Assets 2011: $1,949,9222011Assets 2012: $2,958,590Liabilities 2012: $923,185Net Assets 2012: $2,035,4052012Assets 2013: $2,793,026Liabilities 2013: $876,100Net Assets 2013: $1,916,9262013Assets 2014: $4,401,786Liabilities 2014: $1,618,501Net Assets 2014: $2,783,2852014Assets 2016: $5,230,688Liabilities 2016: $1,567,256Net Assets 2016: $3,663,4322016Assets 2018: $4,903,220Liabilities 2018: $1,587,434Net Assets 2018: $3,315,7862018Assets 2019: $4,715,906Liabilities 2019: $1,649,198Net Assets 2019: $3,066,7082019Assets 2020: $4,521,589Liabilities 2020: $1,587,866Net Assets 2020: $2,933,7232020Assets 2021: $4,329,957Liabilities 2021: $1,574,073Net Assets 2021: $2,755,8842021Assets 2022: $4,110,640Liabilities 2022: $1,515,192Net Assets 2022: $2,595,4482022Assets 2023: $3,903,307Liabilities 2023: $1,473,894Net Assets 2023: $2,429,4132023

Highlighted filing

2019

Assets$4,715,906
Liabilities$1,649,198
Net Assets$3,066,708
Open 2019 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $492,2862011Expenses 2012: $523,2942012Expenses 2013: $702,5062013Revenue 2014: $1,607,390Expenses 2014: $741,031Net Income 2014: $866,3592014Revenue 2016: $667,688Expenses 2016: $810,525Net Income 2016: -$142,8372016Revenue 2018: $675,876Expenses 2018: $821,987Net Income 2018: -$146,1112018Revenue 2019: $691,840Expenses 2019: $940,918Net Income 2019: -$249,0782019Revenue 2020: $676,916Expenses 2020: $809,901Net Income 2020: -$132,9852020Revenue 2021: $779,552Expenses 2021: $957,391Net Income 2021: -$177,8392021Revenue 2022: $763,065Expenses 2022: $923,501Net Income 2022: -$160,4362022Revenue 2023: $765,384Expenses 2023: $931,419Net Income 2023: -$166,0352023

Highlighted filing

2019

Revenue$691,840
Expenses$940,918
Net Income-$249,078
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 23, 2020
Return Version
2018v3.2
Gross Receipts
$691,840
Mission and Program Overview

Mission

The association provides clean and safe water to members in jefferson county ms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,485,457$4,358,107▼ $127,350
Savings and Temporary Cash Investments$171,319$173,470▲ $2,151
Cash and Non-Interest-Bearing Accounts$149,440$83,485▼ $65,955
Accounts Receivable$60,673$69,595▲ $8,922
Inventories for Sale or Use$22,673$22,673→ $0
Prepaid Expenses and Deferred Charges$12,577$7,495▼ $5,082
Total Assets$4,903,220$4,715,906▼ $187,314
Other Assets Total$1,081$1,081→ $0
Liabilities
Other Liabilities$1,574,644$1,642,701▲ $68,057
Accounts Payable and Accrued Expenses$12,790$6,497▼ $6,293
Total Liabilities$1,587,434$1,649,198▲ $61,764
Net Assets / Fund Balance
Unrestricted Net Assets$3,315,786$3,066,708▼ $249,078
Total Net Assets Fund Balance$3,315,786$3,066,708▼ $249,078
Total Liabilities and Net Assets / Fund Balance$4,903,220$4,715,906▼ $187,314

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,161,062$2,238,191$6,399,253
Equipment$162,008$197,200$359,208
Buildings$11,232$54,259$65,491
Land$23,805-$23,805
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Roosevelt CruelPresident
Martha WallaceDirector
Rosie HillDirector
Ruthie StampleySec/treas
Jessie HunterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$646,072
Investment Income
$2,161
Other Revenue
$43,607
Change in Net Assets
$-249,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$691,840
Total Revenue per Audited Statements
$691,840
Total Revenue per Form 990
$691,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$647,851
Salaries, Compensation, and Employee Benefits$293,067
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$271,850--$271,850
Depreciation Depletion$200,150--$200,150
Interest$52,825--$52,825
Other Expenses$35,437--$35,437
Insurance$32,552--$32,552
Payroll Taxes$21,217--$21,217
Office Expenses$12,806--$12,806
Payment Travel Entrtnmnt Publicly Ofcl-$12,800-$12,800
All Other Expenses$8,780$570-$9,350
Fees for Services Accounting$7,913--$7,913
Advertising$834--$834
Total Functional Expenses$927,548$13,370$0$940,918

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$940,918
Total Expenses per Audited Statements$940,918
Total Expenses per Form 990$940,918
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Debt$1,467,189
Note Payable$70,065
Current Portion of Long Term Debt$61,574
Meter Deposits$43,873
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the board of directors at the monthly board meeting”

Form 990, Page 6, Part VI, Line 18

“Documents are made available to the public at the monthly board meetings”

Form 990, Page 6, Part VI, Line 19

“Documents are made available to the public at the monthly board meetings”

Filing and Contact Details

Filer

Filer Name
Mcnair Stampley Waterworks
EIN
23-7103196
Phone
6017866265
Address
PO BOX 6, FAYETTE, MS 39069

Signing Officer

Name
Roosevelt Cruel
Title
President
Phone
6017866265
Signed
2020-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roosevelt Cruel
Formed
1967
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
May & Company Llp
Address
110 MONUMENT PL, VICKSBURG, MS 39180
Preparer
Nathaniel J Cummins
Phone
6016364762
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The association has been granted tax exempt status as provided by section 501(c)(12) of the internal revenue code. The association's income tax filings are subject to audit by various taxing authorities. In evaluating the association's tax provisions and accruals, future taxable income, and the reversal of temporary differences, interpretations, and tax planning strategies are considered. The association believes their estimates are appropriate based on the current facts and circumstances.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS BEEN GRANTED TAX EXEMPT STATUS AS PROVIDED BY SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE ASSOCIATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS, AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ASSOCIATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE MONTHLY BOARD MEETINGS
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ReturnHeader/FilingSecurityInformation/IPTm008:58:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640900153
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAY & COMPANY LLP
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ReturnHeader/PreparerPersonGrp/PhoneNum06016364762
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATHANIEL J CUMMINS
ReturnHeader/ReturnTs02020-02-26T08:58:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,715,906
Liabilities
$1,649,198
Net assets
$3,066,708
Revenue
$691,840
Expenses
$940,918
Net income
-$249,078
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$3.90$1.47$2.43$0.77$0.93$0.17
2022Detailed filing. Detailed filing data is available for this year.$4.11$1.52$2.60$0.76$0.92$0.16
2021Detailed filing. Detailed filing data is available for this year.$4.33$1.57$2.76$0.78$0.96$0.18
2020Detailed filing. Detailed filing data is available for this year.$4.52$1.59$2.93$0.68$0.81$0.13
2019Detailed filing. Detailed filing data is available for this year.$4.72$1.65$3.07$0.69$0.94$0.25
2018Detailed filing. Detailed filing data is available for this year.$4.90$1.59$3.32$0.68$0.82$0.15
2016Detailed filing. Detailed filing data is available for this year.$5.23$1.57$3.66$0.67$0.81$0.14
2014Detailed filing. Detailed filing data is available for this year.$4.40$1.62$2.78$1.61$0.74$0.87
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.88$1.92$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.92$2.04$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$1.04$1.95$0.49