Civic Intelligence

East Oxford Water Association Inc

EIN 64-0435509 • 501(c)12 • Oxford, MS

Profile

To provide safe, sanitary, and reliable waterworks service at a reasonable cost.

PO Box 1314Oxford, MS 38655

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.58x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

3.27x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$500

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Asset Growth

90th percentile

25%

Faster asset growth than 90% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

7.5%

Faster revenue growth than 54% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,979,800

Up $401,381 (+25%) from 2024

Liabilities

Up

$1,145,677

Up $322,688 (+39%) from 2024

Net Assets

Up

$834,123

Up $78,693 (+10%) from 2024

Revenue

Up

$350,817

Up $24,400 (+7.5%) from 2024

Expenses

Up

$272,124

Up $32,424 (+14%) from 2024

Net Income

Down

$78,693

Down $8,024 (-9.3%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $1,421,237Liabilities 2010: $499,619Net Assets 2010: $921,6182010Assets 2011: $1,438,836Liabilities 2011: $471,863Net Assets 2011: $966,9732011Assets 2012: $1,442,017Liabilities 2012: $444,056Net Assets 2012: $997,9612012Assets 2013: $1,445,466Liabilities 2013: $418,005Net Assets 2013: $1,027,4612013Assets 2014: $1,425,087Liabilities 2014: $390,391Net Assets 2014: $1,034,6962014Assets 2015: $2,250,493Liabilities 2015: $1,247,066Net Assets 2015: $1,003,4272015Assets 2016: $2,166,684Liabilities 2016: $1,196,750Net Assets 2016: $969,9342016Assets 2017: $2,099,456Liabilities 2017: $1,151,052Net Assets 2017: $948,4042017Assets 2018: $2,022,795Liabilities 2018: $1,102,688Net Assets 2018: $920,1072018Assets 2019: $1,947,005Liabilities 2019: $1,052,756Net Assets 2019: $894,2492019Assets 2020: $1,872,363Liabilities 2020: $1,003,057Net Assets 2020: $869,3062020Assets 2021: $1,720,276Liabilities 2021: $959,483Net Assets 2021: $760,7932021Assets 2022: $1,711,106Liabilities 2022: $1,018,255Net Assets 2022: $692,8512022Assets 2023: $1,524,664Liabilities 2023: $855,951Net Assets 2023: $668,7132023Assets 2024: $1,578,419Liabilities 2024: $822,989Net Assets 2024: $755,4302024Assets 2025: $1,979,800Liabilities 2025: $1,145,677Net Assets 2025: $834,1232025

Highlighted filing

2025

Assets$1,979,800
Liabilities$1,145,677
Net Assets$834,123

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2010: $175,5042010Expenses 2011: $175,5702011Expenses 2012: $198,0232012Expenses 2013: $187,2412013Revenue 2014: $194,615Expenses 2014: $187,380Net Income 2014: $7,2352014Revenue 2015: $198,866Expenses 2015: $230,135Net Income 2015: -$31,2692015Revenue 2016: $223,382Expenses 2016: $256,875Net Income 2016: -$33,4932016Revenue 2017: $233,747Expenses 2017: $255,277Net Income 2017: -$21,5302017Revenue 2018: $241,706Expenses 2018: $270,003Net Income 2018: -$28,2972018Revenue 2019: $247,293Expenses 2019: $273,151Net Income 2019: -$25,8582019Revenue 2020: $241,994Expenses 2020: $266,937Net Income 2020: -$24,9432020Revenue 2021: $252,844Expenses 2021: $361,357Net Income 2021: -$108,5132021Revenue 2022: $301,355Expenses 2022: $369,297Net Income 2022: -$67,9422022Revenue 2023: $285,855Expenses 2023: $309,993Net Income 2023: -$24,1382023Revenue 2024: $326,417Expenses 2024: $239,700Net Income 2024: $86,7172024Revenue 2025: $350,817Expenses 2025: $272,124Net Income 2025: $78,6932025

Highlighted filing

2025

Revenue$350,817
Expenses$272,124
Net Income$78,693

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$1.15$0.83$0.35$0.27$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.82$0.76$0.33$0.24$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.86$0.67$0.29$0.31$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$1.02$0.69$0.30$0.37$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.96$0.76$0.25$0.36$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$1.00$0.87$0.24$0.27$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$1.05$0.89$0.25$0.27$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$1.10$0.92$0.24$0.27$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$1.15$0.95$0.23$0.26$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$1.20$0.97$0.22$0.26$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.25$1.25$1.00$0.20$0.23$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.43$0.39$1.03$0.19$0.19$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.42$1.03$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.44$1.00$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.47$0.97$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.50$0.92$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$350,817
Mission and Program Overview

Mission

To provide safe, sanitary, and reliable waterworks service at a reasonable cost.

To provide safe, sanitary, and reliable waterworks services at a reasonable cost.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,280,224$1,222,154▼ $58,070
Rtn Earn Endowment Incm Other Fnds$740,130$818,823▲ $78,693
Cash and Non-Interest-Bearing Accounts$127,276$574,869▲ $447,593
Savings and Temporary Cash Investments$134,945$139,177▲ $4,232
Accounts Receivable$29,100$35,817▲ $6,717
Cap Stk Tr Prin Current Funds$15,300$15,300→ $0
Prepaid Expenses and Deferred Charges$6,864$7,773▲ $909
Investments Other Securities$10$10→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$1,578,419$1,979,800▲ $401,381
Liabilities
Mortgage Notes Payable Secured by Investment Property$753,000$737,063▼ $15,937
Other Liabilities$63,250$395,685▲ $332,435
Accounts Payable and Accrued Expenses$6,739$12,929▲ $6,190
Total Liabilities$822,989$1,145,677▲ $322,688
Net Assets / Fund Balance
Total Net Assets Fund Balance$755,430$834,123▲ $78,693
Total Liabilities and Net Assets / Fund Balance$1,578,419$1,979,800▲ $401,381

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,212,154$1,786,761$2,998,915
Buildings$0$36,699$36,699
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Judy TramelDirector$500$500
Matthew ScottVice President$500$500
Midge MccaySecretary/treasurer$500$500
Phil BogueDirector$500$500
Randy MccluskeyPresident$500$500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$333,345
Investment Income
$5,955
Other Revenue
$11,517
Change in Net Assets
$78,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$207,496
Salaries, Compensation, and Employee Benefits$64,628
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$58,070
Other Salaries and Wages---$57,500
Occupancy---$36,278
Interest---$20,630
Fees for Services Other---$12,195
Insurance---$9,455
Office Expenses---$8,758
Travel---$4,980
Payroll Taxes---$4,628
Current Officers, Directors, Trustees, and Key Employees---$2,500
Other Expenses---$2,134
Advertising---$766
Total Functional Expenses$0$0$0$272,124
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
Contribution - Merion Phase 2$326,775
Deposits Payable$68,910
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The holders of membership certificates of this corporation are its members. Any bona fide occupant of a farmstead or rural residence having reasonable accessibility to the source of and who is in need of having water supplied for domestic, livestock and garden purposes from the water system operated by the corporation and who receives the approval of the board of directors may be admitted to membership upon subscribing for or otherwise acquiring a membership certificate and by signing such agreements for the purchase of water as may be provided and required by the corporation; provided that no person otherwise eligible shall be permitted to subscribe for or acquire a membership of the corporation if the capacity of the corporation's water system is exhausted by the needs of its existing members.

Form 990, Part VI, Section A, Line 7A

Each member of the association is entitled to vote for board members upon vacancy or the expiration of a board member's three-year term. If at the election of board members, there is no representation by the membership, the board has the authority to fill board member positions.

Form 990, Part VI, Section B, Line 11B

Prior to filing fom 990, each board member is provided a copy of the completed form 990 for review and approval.

Form 990, Part VI, Section C, Line 19

Organization makes financial statements and tax returns available at its annual meeting and upon request. Organization also makes available upon request of inspection at its business office the following information: (i) by-laws of the association; (ii) a copy of the rules, regulations, policies, and procedures; (iii) amendments to the rules and regulations or amendments to the association's by-laws.

Filing and Contact Details

Filer

Filer Name
East Oxford Water Association Inc
EIN
64-0435509
Phone
6622342741
Address
PO BOX 1314, OXFORD, MS 38655

Signing Officer

Name
Randy Mccluskey
Title
President
Phone
6622342741
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Mccluskey
Formed
1962
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
0

Preparer

Firm
Kinney & Associates Pllc
Address
2421 SOUTH LAMAR BLVD SUITE 100, OXFORD, MS 38655
Preparer
Grover Kinney
Phone
6622810099
Raw XML Appendix326 raw XML fields

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

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AdvertisingGrp/TotalAmt0766
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt036699
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt036699
IRS990ScheduleD/EquipmentGrp/BookValueAmt01212154
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01786761
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02998915
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt068910
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1326775
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTRIBUTION - MERION PHASE 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01222154
IRS990ScheduleD/TotalLiabilityAmt0395685
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE HOLDERS OF MEMBERSHIP CERTIFICATES OF THIS CORPORATION ARE ITS MEMBERS. ANY BONA FIDE OCCUPANT OF A FARMSTEAD OR RURAL RESIDENCE HAVING REASONABLE ACCESSIBILITY TO THE SOURCE OF AND WHO IS IN NEED OF HAVING WATER SUPPLIED FOR DOMESTIC, LIVESTOCK AND GARDEN PURPOSES FROM THE WATER SYSTEM OPERATED BY THE CORPORATION AND WHO RECEIVES THE APPROVAL OF THE BOARD OF DIRECTORS MAY BE ADMITTED TO MEMBERSHIP UPON SUBSCRIBING FOR OR OTHERWISE ACQUIRING A MEMBERSHIP CERTIFICATE AND BY SIGNING SUCH AGREEMENTS FOR THE PURCHASE OF WATER AS MAY BE PROVIDED AND REQUIRED BY THE CORPORATION; PROVIDED THAT NO PERSON OTHERWISE ELIGIBLE SHALL BE PERMITTED TO SUBSCRIBE FOR OR ACQUIRE A MEMBERSHIP OF THE CORPORATION IF THE CAPACITY OF THE CORPORATION'S WATER SYSTEM IS EXHAUSTED BY THE NEEDS OF ITS EXISTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER OF THE ASSOCIATION IS ENTITLED TO VOTE FOR BOARD MEMBERS UPON VACANCY OR THE EXPIRATION OF A BOARD MEMBER'S THREE-YEAR TERM. IF AT THE ELECTION OF BOARD MEMBERS, THERE IS NO REPRESENTATION BY THE MEMBERSHIP, THE BOARD HAS THE AUTHORITY TO FILL BOARD MEMBER POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING FOM 990, EACH BOARD MEMBER IS PROVIDED A COPY OF THE COMPLETED FORM 990 FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION MAKES FINANCIAL STATEMENTS AND TAX RETURNS AVAILABLE AT ITS ANNUAL MEETING AND UPON REQUEST. ORGANIZATION ALSO MAKES AVAILABLE UPON REQUEST OF INSPECTION AT ITS BUSINESS OFFICE THE FOLLOWING INFORMATION: (I) BY-LAWS OF THE ASSOCIATION; (II) A COPY OF THE RULES, REGULATIONS, POLICIES, AND PROCEDURES; (III) AMENDMENTS TO THE RULES AND REGULATIONS OR AMENDMENTS TO THE ASSOCIATION'S BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MS
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01578419
IRS990/TotalAssetsEOYAmt01979800
IRS990/TotalAssetsGrp/BOYAmt01578419
IRS990/TotalAssetsGrp/EOYAmt01979800
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0272124
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0822989
IRS990/TotalLiabilitiesEOYAmt01145677
IRS990/TotalLiabilitiesGrp/BOYAmt0822989
IRS990/TotalLiabilitiesGrp/EOYAmt01145677
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0755430
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0834123
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0333345
IRS990/TotalReportableCompFromOrgAmt02500
IRS990/TotalRevenueGrp/ExclusionAmt017472
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0333345
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0350817
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01578419
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01979800
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04980
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1314
IRS990/USAddress/CityNm0OXFORD
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd038655
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY MCCLUSKEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06622342741
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAST OXFORD WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0640435509
ReturnHeader/Filer/PhoneNum06622342741
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1314
ReturnHeader/Filer/USAddress/CityNm0OXFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd038655
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640890656
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KINNEY & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02421 SOUTH LAMAR BLVD SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OXFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038655
ReturnHeader/PreparerPersonGrp/PhoneNum06622810099
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GROVER KINNEY
ReturnHeader/ReturnTs02025-12-10T16:23:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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