Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 46-2598158 • 501(c)3 • West Point, MS
Profile
Whpa development, inc. Is organized exclusively for charitable, religions, scientific, medical, literary or educational purposes within the meaning of section 501(c)(3) of the internal revenue code, as amended. The corporation is organized and shall be operated as an instrumentality of and to support the housing authority of the city of west point, mississippi, a public housing authority established under (1) the mississippi housing authorities law, and (2) the mississippi supplemental housing authorities law to provide decent, safe and sanitary urban or rural dwellings, apartments or other living accommodations for persons of low income; including the acquisition, development, construction, and operation of buildings, land, equipment, facilities, and other real property for necessary, convenient or desirable appurtenances, streets, sewers, water service, parks, site preparation, gardening, administrative, community, health, recreational, welfare or other purposes.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Assets
Up$705,242
Up $9,306 (+1.3%) from 2022
Liabilities
Flat$0
Flat from 2022
Net Assets
Up$705,242
Up $9,306 (+1.3%) from 2022
Revenue
Up$9,676
Up $9,455 (+4278%) from 2022
Expenses
Down$370
Down $454 (-55%) from 2022
Net Income
Up$9,306
Up $9,909 (+1643%) from 2022
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
Whpa development, inc. Is organized exclusively for charitable, religions, scientific, medical, literary or educational purposes within the meaning of section 501(c)(3) of the internal revenue code, as amended. The corporation is organized and shall be operated as an instrumentality of and to support the housing authority of the city of west point, mississippi, a public housing authority established under (1) the mississippi housing authorities law, and (2) the mississippi supplemental housing authorities law to provide decent, safe and sanitary urban or rural dwellings, apartments or other living accommodations for persons of low income; including the acquisition, development, construction, and operation of buildings, land, equipment, facilities, and other real property for necessary, convenient or desirable appurtenances, streets, sewers, water service, parks, site preparation, gardening, administrative, community, health, recreational, welfare or other purposes.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $695,936 | $704,775 | ▲ $8,839 |
| Prepaid Expenses and Deferred Charges | - | $467 | - |
| Total Assets | $695,936 | $705,242 | ▲ $9,306 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $695,936 | $705,242 | ▲ $9,306 |
| Total Net Assets Fund Balance | $695,936 | $705,242 | ▲ $9,306 |
| Total Liabilities and Net Assets / Fund Balance | $695,936 | $705,242 | ▲ $9,306 |
| Name | Title |
|---|---|
| Mauresha C Harris | Chairperson |
| Johnny Samuel | Vice Chairpe |
| Alecia Randle | Member |
| Cole Bryan | Member |
| Sherrell Griffin-drake Edd | Member |
| Virginia Burchfield | Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $370 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | - | $334 | - | $334 |
| Office Expenses | - | $36 | - | $36 |
| Total Functional Expenses | $0 | $370 | $0 | $370 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Copies of the completed draft form 990 (including required schedules) will be distributed to the signature officer in either electronic or paper form for review and approval. Any questions or concerns will be noted and addressed, and management staff will ensure that changes are incorporated into the form 990 as appropriate. Copies of the draft form 990 will then be distributed to the board of directors in either electronic or paper form for review and approval. Any questions or concerns will be noted and addressed, and management staff will ensure that changes are incorporated into the form 990 as appropriate.”
“Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: (1) has received a copy of the conflicts of interest policy, (2) has read and understands the policy, (3) has agreed to comply with the policy, and (4) understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. For wpha development, inc., board members and officers are subject to a conflict of interest policy that requires decision-making on any transaction that would affect their "material financial interest- or that would significantly affect their "personal interests." question as to whether an individual has a conflict falling within the policy is decided by the board, not including in its vote, the party whose potential conflict is at issue.”
“The organization makes its governing documents, conflict of interest policy, form 990, form 1023 and financial statements available to the public upon request.”
“Whpa development, inc. Is organized exclusively for charitable, religions, scientific, medical, literary or educational purposes within the meaning of section 501(c)(3) of the internal revenue code, as amended. The corporation is organized and shall be operated as an instrumentality of and to support the housing authority of the city of west point, mississippi, a public housing authority established under (1) the mississippi housing authorities law, and (2) the mississippi supplemental housing authorities law to provide decent, safe and sanitary urban or rural dwellings, apartments or other living accommodations for persons of low income; including the acquisition, development, construction, and operation of buildings, land, equipment, facilities, and other real property for necessary, convenient or desirable appurtenances, streets, sewers, water service, parks, site preparation, gardening, administrative, community, health, recreational, welfare or other purposes.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | WHPA DEVELOPMENT, INC. IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIONS, SCIENTIFIC, MEDICAL, LITERARY OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED. THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED AS AN INSTRUMENTALITY OF AND TO SUPPORT THE HOUSING AUTHORITY OF THE CITY OF WEST POINT, MISSISSIPPI, A PUBLIC HOUSING AUTHORITY ESTABLISHED UNDER (1) THE MISSISSIPPI HOUSING AUTHORITIES LAW, AND (2) THE MISSISSIPPI SUPPLEMENTAL HOUSING AUTHORITIES LAW TO PROVIDE DECENT, SAFE AND SANITARY URBAN OR RURAL DWELLINGS, APARTMENTS OR OTHER LIVING ACCOMMODATIONS FOR PERSONS OF LOW INCOME; INCLUDING THE ACQUISITION, DEVELOPMENT, CONSTRUCTION, AND OPERATION OF BUILDINGS, LAND, EQUIPMENT, FACILITIES, AND OTHER REAL PROPERTY FOR NECESSARY, CONVENIENT OR DESIRABLE APPURTENANCES, STREETS, SEWERS, WATER SERVICE, PARKS, SITE PREPARATION, GARDENING, ADMINISTRATIVE, COMMUNITY, HEALTH, RECREATIONAL, WELFARE OR OTHER PURPOSES. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MAURESHA C HARRIS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6624952004 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 980 EAST BRAME AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WEST POINT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39773 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 695936 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 704775 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 176 |
| IRS990/CYOtherExpensesAmt | 0 | 370 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9500 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 9306 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 370 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 9676 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | ASSIST THE PUBLIC HOUSING AUTHORITY OF WEST POINT MISSISSIPPI IN ITS MISSION TO PROVIDE SAFE AND SANITARY DWELLINGS, APARTMENTS, OR OTHER LIVING ACCOMODATIONS FOR PERSONS OF LOW AND VERY LOW INCOME. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ALECIA RANDLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOHNNY SAMUEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SHERRELL GRIFFIN-DRAKE EDD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | COLE BRYAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MAURESHA C HARRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | VIRGINIA BURCHFIELD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRPE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 9676 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 334 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 334 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 176 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 176 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | WHPA DEVELOPMENT, INC. IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIONS, SCIENTIFIC, MEDICAL, LITERARY OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED. THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED AS AN INSTRUMENTALITY OF AND TO SUPPORT THE HOUSING AUTHORITY OF THE CITY OF WEST POINT, MISSISSIPPI, A PUBLIC HOUSING AUTHORITY ESTABLISHED UNDER (1) THE MISSISSIPPI HOUSING AUTHORITIES LAW, AND (2) THE MISSISSIPPI SUPPLEMENTAL HOUSING AUTHORITIES LAW TO PROVIDE DECENT, SAFE AND SANITARY URBAN OR RURAL DWELLINGS, APARTMENTS OR OTHER LIVING ACCOMMODATIONS FOR PERSONS OF LOW INCOME; INCLUDING THE ACQUISITION, DEVELOPMENT, CONSTRUCTION, AND OPERATION OF BUILDINGS, LAND, EQUIPMENT, FACILITIES, AND OTHER REAL PROPERTY FOR NECESSARY, CONVENIENT OR DESIRABLE APPURTENANCES, STREETS, SEWERS, WATER SERVICE, PARKS, SITE PREPARATION, GARDENING, ADMINISTRATIVE, COMMUNITY, HEALTH, RECREATIONAL, WELFARE OR OTHER PURPOSES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 695936 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 705242 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 695936 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 705242 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 36 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 36 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 467 |
| IRS990/PrincipalOfficerNm | 0 | MAURESHA C HARRIS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MANAGEMENT FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9500 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 221 |
| IRS990/PYOtherExpensesAmt | 0 | 824 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -603 |
| IRS990/PYTotalExpensesAmt | 0 | 824 |
| IRS990/PYTotalRevenueAmt | 0 | 221 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 9306 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 9500 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | true |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 646001371 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 6 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | THE HOUSING AUTHORITY OF THE CITY OF WEST POINT MS |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WHPA DEVELOPMENT, INC. IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIONS, SCIENTIFIC, MEDICAL, LITERARY OR EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED. THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED AS AN INSTRUMENTALITY OF AND TO SUPPORT THE HOUSING AUTHORITY OF THE CITY OF WEST POINT, MISSISSIPPI, A PUBLIC HOUSING AUTHORITY ESTABLISHED UNDER (1) THE MISSISSIPPI HOUSING AUTHORITIES LAW, AND (2) THE MISSISSIPPI SUPPLEMENTAL HOUSING AUTHORITIES LAW TO PROVIDE DECENT, SAFE AND SANITARY URBAN OR RURAL DWELLINGS, APARTMENTS OR OTHER LIVING ACCOMMODATIONS FOR PERSONS OF LOW INCOME; INCLUDING THE ACQUISITION, DEVELOPMENT, CONSTRUCTION, AND OPERATION OF BUILDINGS, LAND, EQUIPMENT, FACILITIES, AND OTHER REAL PROPERTY FOR NECESSARY, CONVENIENT OR DESIRABLE APPURTENANCES, STREETS, SEWERS, WATER SERVICE, PARKS, SITE PREPARATION, GARDENING, ADMINISTRATIVE, COMMUNITY, HEALTH, RECREATIONAL, WELFARE OR OTHER PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COPIES OF THE COMPLETED DRAFT FORM 990 (INCLUDING REQUIRED SCHEDULES) WILL BE DISTRIBUTED TO THE SIGNATURE OFFICER IN EITHER ELECTRONIC OR PAPER FORM FOR REVIEW AND APPROVAL. ANY QUESTIONS OR CONCERNS WILL BE NOTED AND ADDRESSED, AND MANAGEMENT STAFF WILL ENSURE THAT CHANGES ARE INCORPORATED INTO THE FORM 990 AS APPROPRIATE. COPIES OF THE DRAFT FORM 990 WILL THEN BE DISTRIBUTED TO THE BOARD OF DIRECTORS IN EITHER ELECTRONIC OR PAPER FORM FOR REVIEW AND APPROVAL. ANY QUESTIONS OR CONCERNS WILL BE NOTED AND ADDRESSED, AND MANAGEMENT STAFF WILL ENSURE THAT CHANGES ARE INCORPORATED INTO THE FORM 990 AS APPROPRIATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (2) HAS READ AND UNDERSTANDS THE POLICY, (3) HAS AGREED TO COMPLY WITH THE POLICY, AND (4) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FOR WPHA DEVELOPMENT, INC., BOARD MEMBERS AND OFFICERS ARE SUBJECT TO A CONFLICT OF INTEREST POLICY THAT REQUIRES DECISION-MAKING ON ANY TRANSACTION THAT WOULD AFFECT THEIR "MATERIAL FINANCIAL INTEREST- OR THAT WOULD SIGNIFICANTLY AFFECT THEIR "PERSONAL INTERESTS." QUESTION AS TO WHETHER AN INDIVIDUAL HAS A CONFLICT FALLING WITHIN THE POLICY IS DECIDED BY THE BOARD, NOT INCLUDING IN ITS VOTE, THE PARTY WHOSE POTENTIAL CONFLICT IS AT ISSUE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1023 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MAURESHA C HARRIS |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CORK HILL & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2100 SOUTHBRIDGE PKWY STE 530 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-02-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | D BEN CORK CPA |
| ReturnHeader/ReturnTs | 0 | 2024-03-14T14:47:04-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
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| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | HARRIS |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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