Civic Intelligence

Adams County Water Association Inc

EIN 64-0438058 • 501(c)12 • Washington, MS

Profile

Adams county water association, inc. Is a non-profit water and sewer utility dedicated to the members we serve. Our board of trustees, management, and staff take seriously the responsibility of furnishing these vital services to our community. Our mission is to provide the best service possible at affordable rates and to manage our infrastructure to meet present and future needs of our members and the community, while protecting and conserving our most valuable natural resource.

PO Box 70Washington, MS 39190

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.29x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

38th percentile

0.75x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)12 • $10M-$25M nonprofits • Source year 2025

Asset Growth

84th percentile

16%

Faster asset growth than 84% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

61%

Faster revenue growth than 91% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$12,238,413

Up $1,686,846 (+16%) from 2024

Liabilities

Up

$3,488,909

Up $102,251 (+3.0%) from 2024

Net Assets

Up

$8,749,504

Up $1,584,595 (+22%) from 2024

Revenue

Up

$4,665,227

Up $1,762,819 (+61%) from 2024

Expenses

Up

$2,962,537

Up $133,352 (+4.7%) from 2024

Net Income

Up

$1,702,690

Up $1,629,467 (+2225%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $8,826,904Liabilities 2010: $2,986,405Net Assets 2010: $5,840,4992010Assets 2011: $9,508,009Liabilities 2011: $3,652,631Net Assets 2011: $5,855,3782011Assets 2012: $10,017,209Liabilities 2012: $4,354,993Net Assets 2012: $5,662,2162012Assets 2013: $9,637,881Liabilities 2013: $4,100,027Net Assets 2013: $5,537,8542013Assets 2014: $9,342,094Liabilities 2014: $3,941,595Net Assets 2014: $5,400,4992014Assets 2015: $9,212,989Liabilities 2015: $3,667,457Net Assets 2015: $5,545,5322015Assets 2016: $8,982,147Liabilities 2016: $3,435,811Net Assets 2016: $5,546,3362016Assets 2017: $10,025,684Liabilities 2017: $3,512,546Net Assets 2017: $6,513,1382017Assets 2018: $9,867,452Liabilities 2018: $3,223,964Net Assets 2018: $6,643,4882018Assets 2019: $9,669,836Liabilities 2019: $2,935,423Net Assets 2019: $6,734,4132019Assets 2020: $9,868,084Liabilities 2020: $2,923,926Net Assets 2020: $6,944,1582020Assets 2021: $9,325,426Liabilities 2021: $2,223,009Net Assets 2021: $7,102,4172021Assets 2022: $10,179,839Liabilities 2022: $3,082,817Net Assets 2022: $7,097,0222022Assets 2023: $10,369,595Liabilities 2023: $3,277,909Net Assets 2023: $7,091,6862023Assets 2024: $10,551,567Liabilities 2024: $3,386,658Net Assets 2024: $7,164,9092024Assets 2025: $12,238,413Liabilities 2025: $3,488,909Net Assets 2025: $8,749,5042025

Highlighted filing

2025

Assets$12,238,413
Liabilities$3,488,909
Net Assets$8,749,504

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,145,4942010Revenue 2011: $2,236,390Expenses 2011: $2,221,511Net Income 2011: $14,8792011Expenses 2012: $2,493,3122012Expenses 2013: $2,561,5632013Revenue 2014: $2,412,679Expenses 2014: $2,550,034Net Income 2014: -$137,3552014Revenue 2015: $2,476,961Expenses 2015: $2,331,928Net Income 2015: $145,0332015Revenue 2016: $2,354,577Expenses 2016: $2,353,773Net Income 2016: $8042016Revenue 2017: $3,420,256Expenses 2017: $2,453,454Net Income 2017: $966,8022017Revenue 2018: $2,661,960Expenses 2018: $2,531,610Net Income 2018: $130,3502018Revenue 2019: $2,480,635Expenses 2019: $2,389,710Net Income 2019: $90,9252019Revenue 2020: $2,506,360Expenses 2020: $2,296,615Net Income 2020: $209,7452020Revenue 2021: $2,625,959Expenses 2021: $2,467,700Net Income 2021: $158,2592021Revenue 2022: $2,548,841Expenses 2022: $2,544,335Net Income 2022: $4,5062022Revenue 2023: $2,598,025Expenses 2023: $2,603,361Net Income 2023: -$5,3362023Revenue 2024: $2,902,408Expenses 2024: $2,829,185Net Income 2024: $73,2232024Revenue 2025: $4,665,227Expenses 2025: $2,962,537Net Income 2025: $1,702,6902025

Highlighted filing

2025

Revenue$4,665,227
Expenses$2,962,537
Net Income$1,702,690

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$3.49$8.75$4.67$2.96$1.70
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$3.39$7.16$2.90$2.83$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.4$3.28$7.09$2.60$2.60$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$3.08$7.10$2.55$2.54$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.33$2.22$7.10$2.63$2.47$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.87$2.92$6.94$2.51$2.30$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.67$2.94$6.73$2.48$2.39$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.87$3.22$6.64$2.66$2.53$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.0$3.51$6.51$3.42$2.45$0.97
2016Detailed filing. Detailed filing data is available for this year.$8.98$3.44$5.55$2.35$2.35$0.00
2015Detailed filing. Detailed filing data is available for this year.$9.21$3.67$5.55$2.48$2.33$0.15
2014Detailed filing. Detailed filing data is available for this year.$9.34$3.94$5.40$2.41$2.55$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.64$4.10$5.54$2.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$4.35$5.66$2.49
2011Summary only. Only limited summary data is available for this year.$9.51$3.65$5.86$2.24$2.22$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.83$2.99$5.84$2.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 11, 2025
Return Version
2024v5.0
Gross Receipts
$4,665,227
Mission and Program Overview

Mission

Adams county water association, inc. Is a non-profit water and sewer utility dedicated to the members we serve. Our board of trustees, management, and staff take seriously the responsibility of furnishing these vital services to our community. Our mission is to provide the best service possible at affordable rates and to manage our infrastructure to meet present and future needs of our members and the community, while protecting and conserving our most valuable natural resource.

Adams county water association, inc is a non-profit water and sewer utility dedicated to the members we serve. Our board of trustees, management, and staff take seriously the responsibility of furnishing these vital services to our commuinity. Our mission is to provide distribution of water to rural subscribers of adams county water association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,165,649$8,749,504▲ $1,583,855
Land, Buildings, and Equipment, Net$7,965,788$7,740,379▼ $225,409
Savings and Temporary Cash Investments$1,979,950$2,203,974▲ $224,024
Accounts Receivable$228,295$275,749▲ $47,454
Prepaid Expenses and Deferred Charges$163,911$166,913▲ $3,002
Inventories for Sale or Use$161,352$157,853▼ $3,499
Cash and Non-Interest-Bearing Accounts$52,271$48,181▼ $4,090
Total Assets$10,551,567$12,238,413▲ $1,686,846
Other Assets Total-$1,645,364-
Liabilities
Other Liabilities$3,223,644$3,261,478▲ $37,834
Accounts Payable and Accrued Expenses$162,274$227,431▲ $65,157
Total Liabilities$3,385,918$3,488,909▲ $102,991
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,165,649$8,749,504▲ $1,583,855
Total Liabilities and Net Assets / Fund Balance$10,551,567$12,238,413▲ $1,686,846

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,108,301$666,319$1,774,620
Land$336,867-$336,867
Other Assets Org$1,645,364--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Sam TumminelloPresident
Joyce CornettDirector
Lynn LeckieDirector
Johnnie BrownTrustee
Marion SmithTrustee
Mary Ed GuedonSecretary
Lynwood EasterlingTreasurer
Jack CoxVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,636,958
Program Service Revenue
$2,962,253
Investment Income
$66,016
Other Revenue
$0
Change in Net Assets
$1,702,690

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,665,227
Total Revenue per Audited Statements
$4,665,227
Total Revenue per Form 990
$4,665,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,881,037
Salaries, Compensation, and Employee Benefits$1,081,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$770,213--$770,213
All Other Expenses$379,284--$379,284
Other Employee Benefits$251,261--$251,261
Office Expenses$131,677--$131,677
Other Expenses$113,870--$113,870
Insurance$68,183--$68,183
Payroll Taxes$60,026--$60,026
Interest$57,998--$57,998
Fees for Services Accounting$13,000--$13,000
Fees for Services Legal$925--$925
Travel$35--$35
Total Functional Expenses$2,962,537$0$0$2,962,537

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,962,537
Total Expenses per Audited Statements$2,962,537
Total Expenses per Form 990$2,962,537
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
Notes Payable$3,143,383
Compensated Absences Payable$118,095
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

Management will review the return.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are discouraged.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to members.

Filing and Contact Details

Filer

Filer Name
Adams County Water Association Inc
EIN
64-0438058
Phone
6014466616
Address
PO BOX 70, WASHINGTON, MS 39190

Signing Officer

Name
Dr Sam Tumminello
Title
President
Phone
6014466616
Signed
2025-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Sam Tumminello
Formed
1972
Voting Board Members
8
Independent Board Members
8
Employees
14

Preparer

Firm
Lowery Payn Leggett & Bellipanni Cpas
Address
207 S RAILROAD AVE, BROOKHAVEN, MS 39601
Preparer
Sharon E Payn CPA
Phone
6018331456
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITES

Adams county water association, inc is a non-profit water and sewer utility dedicated to the members we serve. Our board of trustees, management, and staff take seriously the responsibility of furnishing these vital services to our commuinity. Our mission is to provide distribution of water to rural subscribers of adams county water association.

Form 990, Part IX, Line 24E

Contract meter reading 87,911 0 0 chemicals & lime 69,216 0 0 transportation 60,473 0 0 general expense 54,155 0 0 trustees fees 41,400 0 0 bad debt 37,334 0 0 water testing 23,063 0 0 training 5,732 0 0 total 379,284 0 0

Form 990, Part XI, Line 9

Prior period adjustment -740 application of gasb 101 -118,095 total -118,835

Raw XML Appendix347 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0162274
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0227431
IRS990/AccountsReceivableGrp/BOYAmt0228295
IRS990/AccountsReceivableGrp/EOYAmt0275749
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ADAMS COUNTY WATER ASSOCIATION, INC IS A NON-PROFIT WATER AND SEWER UTILITY DEDICATED TO THE MEMBERS WE SERVE. OUR BOARD OF TRUSTEES, MANAGEMENT, AND STAFF TAKE SERIOUSLY THE RESPONSIBILITY OF FURNISHING THESE VITAL SERVICES TO OUR COMMUINITY. OUR MISSION IS TO PROVIDE DISTRIBUTION OF WATER TO RURAL SUBSCRIBERS OF ADAMS COUNTY WATER ASSOCIATION.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0379284
IRS990/AllOtherExpensesGrp/TotalAmt0379284
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0ROBIN MCLAIN
IRS990/BooksInCareOfDetail/PhoneNum06014466616
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 70
IRS990/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd039190
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt052271
IRS990/CashNonInterestBearingGrp/EOYAmt048181
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01636958
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt066016
IRS990/CYOtherExpensesAmt01881037
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02962253
IRS990/CYRevenuesLessExpensesAmt01702690
IRS990/CYSalariesCompEmpBnftPaidAmt01081500
IRS990/CYTotalExpensesAmt02962537
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04665227
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0ADAMS COUNTY WATER ASSOCIATION, INC. IS A NON-PROFIT WATER AND SEWER UTILITY DEDICATED TO THE MEMBERS WE SERVE. OUR BOARD OF TRUSTEES, MANAGEMENT, AND STAFF TAKE SERIOUSLY THE RESPONSIBILITY OF FURNISHING THESE VITAL SERVICES TO OUR COMMUNITY. OUR MISSION IS TO PROVIDE THE DISTRIBUTION OF WATER TO RURAL SUBSCRIBERS OF ADAMS COUNTY, MISSISSIPPI.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt013000
IRS990/FeesForServicesAccountingGrp/TotalAmt013000
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0925
IRS990/FeesForServicesLegalGrp/TotalAmt0925
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHNNIE BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm1JOYCE CORNETT
IRS990/Form990PartVIISectionAGrp/PersonNm2LYNN LECKIE
IRS990/Form990PartVIISectionAGrp/PersonNm3MARION SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm4JACK COX
IRS990/Form990PartVIISectionAGrp/PersonNm5LYNWOOD EASTERLING
IRS990/Form990PartVIISectionAGrp/PersonNm6MARY ED GUEDON
IRS990/Form990PartVIISectionAGrp/PersonNm7DR SAM TUMMINELLO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt01636958
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04665227
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt068183
IRS990/InsuranceGrp/TotalAmt068183
IRS990/InterestGrp/ProgramServicesAmt057998
IRS990/InterestGrp/TotalAmt057998
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0161352
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0157853
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt066016
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt066016
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010997884
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07965788
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07740379
IRS990/LandBldgEquipCostOrOtherBssAmt018738263
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt02962253
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt07165649
IRS990/NetAssetsOrFundBalancesEOYAmt08749504
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0131677
IRS990/OfficeExpensesGrp/TotalAmt0131677
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01645364
IRS990/OtherChangesInNetAssetsAmt0-118835
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0251261
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0251261
IRS990/OtherExpensesGrp/Desc0DEPRECIATION
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2FUEL
IRS990/OtherExpensesGrp/Desc3MATERIALS & SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0414947
IRS990/OtherExpensesGrp/ProgramServicesAmt1381997
IRS990/OtherExpensesGrp/ProgramServicesAmt2319121
IRS990/OtherExpensesGrp/ProgramServicesAmt3113870
IRS990/OtherExpensesGrp/TotalAmt0414947
IRS990/OtherExpensesGrp/TotalAmt1381997
IRS990/OtherExpensesGrp/TotalAmt2319121
IRS990/OtherExpensesGrp/TotalAmt3113870
IRS990/OtherLiabilitiesGrp/BOYAmt03223644
IRS990/OtherLiabilitiesGrp/EOYAmt03261478
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0770213
IRS990/OtherSalariesAndWagesGrp/TotalAmt0770213
IRS990/OtherSourcesGrossIncomeAmt066016
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt060026
IRS990/PayrollTaxesGrp/TotalAmt060026
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0163911
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0166913
IRS990/PrincipalOfficerNm0DR SAM TUMMINELLO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER AND SEWER SALES
IRS990/ProgramServiceRevenueGrp/Desc1PENALTIES
IRS990/ProgramServiceRevenueGrp/Desc2USER FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4CONNECTION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02713953
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1137025
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt246000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt326370
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt423875
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02713953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1137025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt246000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt423875
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt057899
IRS990/PYOtherExpensesAmt01867816
IRS990/PYOtherRevenueAmt073478
IRS990/PYProgramServiceRevenueAmt02771772
IRS990/PYRevenuesLessExpensesAmt073963
IRS990/PYSalariesCompEmpBnftPaidAmt0961370
IRS990/PYTotalExpensesAmt02829186
IRS990/PYTotalRevenueAmt02903149
IRS990/ReconcilationRevenueExpnssAmt01702690
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07165649
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt08749504
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01979950
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02203974
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01108301
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0666319
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01774620
IRS990ScheduleD/ExpensesSubtotalAmt02962537
IRS990ScheduleD/LandGrp/BookValueAmt0336867
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0336867
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01645364
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CIP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03143383
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1118095
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COMPENSATED ABSENCES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt04665227
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01445168
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01645364
IRS990ScheduleD/TotalExpensesPerForm990Amt02962537
IRS990ScheduleD/TotalLiabilityAmt03261478
IRS990ScheduleD/TotalRevenuePerForm990Amt04665227
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04665227
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02962537
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADAMS COUNTY WATER ASSOCIATION, INC IS A NON-PROFIT WATER AND SEWER UTILITY DEDICATED TO THE MEMBERS WE SERVE. OUR BOARD OF TRUSTEES, MANAGEMENT, AND STAFF TAKE SERIOUSLY THE RESPONSIBILITY OF FURNISHING THESE VITAL SERVICES TO OUR COMMUINITY. OUR MISSION IS TO PROVIDE DISTRIBUTION OF WATER TO RURAL SUBSCRIBERS OF ADAMS COUNTY WATER ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT WILL REVIEW THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS OF INTEREST ARE DISCOURAGED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT METER READING 87,911 0 0 CHEMICALS & LIME 69,216 0 0 TRANSPORTATION 60,473 0 0 GENERAL EXPENSE 54,155 0 0 TRUSTEES FEES 41,400 0 0 BAD DEBT 37,334 0 0 WATER TESTING 23,063 0 0 TRAINING 5,732 0 0 TOTAL 379,284 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENT -740 APPLICATION OF GASB 101 -118,095 TOTAL -118,835
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010551567
IRS990/TotalAssetsEOYAmt012238413
IRS990/TotalAssetsGrp/BOYAmt010551567
IRS990/TotalAssetsGrp/EOYAmt012238413
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01636958
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02962537
IRS990/TotalFunctionalExpensesGrp/TotalAmt02962537
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03385918
IRS990/TotalLiabilitiesEOYAmt03488909
IRS990/TotalLiabilitiesGrp/BOYAmt03385918
IRS990/TotalLiabilitiesGrp/EOYAmt03488909
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07165649
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08749504
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt015030
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt015030
IRS990/TotalProgramServiceRevenueAmt02962253
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03028269
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04665227
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010551567
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012238413
IRS990/TravelGrp/ProgramServicesAmt035
IRS990/TravelGrp/TotalAmt035
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt015 DUNMDEE DRIVE
IRS990/USAddress/CityNm0NATCHEZ
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039120
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0ADAMSCOUNTYWATER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR SAM TUMMINELLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06014466616
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ADAMS COUNTY WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ADAM
ReturnHeader/Filer/EIN0640438058
ReturnHeader/Filer/PhoneNum06014466616
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 70
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039190
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640941282
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOWERY PAYN LEGGETT & BELLIPANNI CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0207 S RAILROAD AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKHAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039601
ReturnHeader/PreparerPersonGrp/PhoneNum06018331456
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARON E PAYN CPA
ReturnHeader/ReturnTs02025-12-16T09:31:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.