Civic Intelligence

North Lamar Water Association

990 • Fiscal year 2017 • EIN 64-0442367

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 09, 2018

Organization ProfileWWW.NORTHLAMARWATER.COM
3026 Oak Grove RoadHattiesburg, MS 39402

(601) 264-1157

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.10x

Higher debt load relative to assets than 32% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

33rd percentile

0.39x

Higher debt load relative to revenue than 33% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Net Margin

34th percentile

-2.1%

Higher net margin than 34% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Asset Growth

76th percentile

3.9%

Faster asset growth than 76% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-4.1%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$4,123,529

Up $154,932 (+3.9%) from 2016

Net Assets

Down

$3,713,933

Down $22,240 (-0.6%) from 2016

Liabilities

Up

$409,596

Up $177,172 (+76%) from 2016

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin34th percentile

Revenue

Down

$1,038,252

Down $44,771 (-4.1%) from 2016

Expenses

Up

$1,060,492

Up $59,076 (+5.9%) from 2016

Net Income

Down

-$22,240

Down $103,847 (-127%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

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

$15M$10M$5.0M$0Assets 2011: $3,496,017Liabilities 2011: $143,883Net Assets 2011: $3,352,1342011Assets 2012: $3,660,147Liabilities 2012: $147,496Net Assets 2012: $3,512,6512012Assets 2013: $3,756,335Liabilities 2013: $176,267Net Assets 2013: $3,580,0682013Assets 2014: $3,798,274Liabilities 2014: $178,111Net Assets 2014: $3,620,1632014Assets 2015: $3,858,743Liabilities 2015: $204,177Net Assets 2015: $3,654,5662015Assets 2016: $3,968,597Liabilities 2016: $232,424Net Assets 2016: $3,736,1732016Assets 2017: $4,123,529Liabilities 2017: $409,596Net Assets 2017: $3,713,9332017Assets 2018: $4,128,627Liabilities 2018: $312,214Net Assets 2018: $3,816,4132018Assets 2019: $4,260,985Liabilities 2019: $323,373Net Assets 2019: $3,937,6122019Assets 2020: $4,569,578Liabilities 2020: $588,358Net Assets 2020: $3,981,2202020Assets 2021: $8,141,120Liabilities 2021: $414,983Net Assets 2021: $7,726,1372021Assets 2022: $8,468,899Liabilities 2022: $504,199Net Assets 2022: $7,964,7002022Assets 2023: $8,939,108Liabilities 2023: $499,775Net Assets 2023: $8,439,3332023Assets 2024: $11,615,327Liabilities 2024: $800,773Net Assets 2024: $10,814,5542024

Highlighted filing

2017

Assets$4,123,529
Liabilities$409,596
Net Assets$3,713,933
Open 2017 Filing

Operations Trend

Revenue Growth21st percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,069,859Expenses 2011: $873,630Net Income 2011: $196,2292011Revenue 2012: $1,053,368Expenses 2012: $892,851Net Income 2012: $160,5172012Revenue 2013: $997,741Expenses 2013: $930,324Net Income 2013: $67,4172013Revenue 2014: $1,042,947Expenses 2014: $1,002,852Net Income 2014: $40,0952014Revenue 2015: $1,032,436Expenses 2015: $998,033Net Income 2015: $34,4032015Revenue 2016: $1,083,023Expenses 2016: $1,001,416Net Income 2016: $81,6072016Revenue 2017: $1,038,252Expenses 2017: $1,060,492Net Income 2017: -$22,2402017Revenue 2018: $1,105,055Expenses 2018: $1,002,697Net Income 2018: $102,3582018Revenue 2019: $1,186,077Expenses 2019: $1,064,878Net Income 2019: $121,1992019Revenue 2020: $1,250,490Expenses 2020: $1,206,882Net Income 2020: $43,6082020Revenue 2021: $1,357,088Expenses 2021: $1,137,793Net Income 2021: $219,2952021Revenue 2022: $1,375,540Expenses 2022: $1,136,977Net Income 2022: $238,5632022Revenue 2023: $1,996,829Expenses 2023: $1,522,196Net Income 2023: $474,6332023Revenue 2024: $3,881,832Expenses 2024: $1,506,611Net Income 2024: $2,375,2212024

Highlighted filing

2017

Revenue$1,038,252
Expenses$1,060,492
Net Income-$22,240
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 9, 2018
Return Version
2017v2.2
Gross Receipts
$1,038,252
Mission and Program Overview

Mission

Water sales - utility company

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,743,210$2,239,325▼ $503,885
Land, Buildings, and Equipment, Net$885,218$1,634,243▲ $749,025
Cash and Non-Interest-Bearing Accounts$240,354$130,043▼ $110,311
Accounts Receivable$90,078$110,181▲ $20,103
Prepaid Expenses and Deferred Charges$9,737$9,737→ $0
Total Assets$3,968,597$4,123,529▲ $154,932
Liabilities
Other Liabilities$230,448$262,416▲ $31,968
Accounts Payable and Accrued Expenses$1,976$147,180▲ $145,204
Total Liabilities$232,424$409,596▲ $177,172
Net Assets / Fund Balance
Unrestricted Net Assets$2,858,370$2,831,495▼ $26,875
Permanently Rstr Net Assets$647,355$882,438▲ $235,083
Temporarily Rstr Net Assets$230,448--
Total Net Assets Fund Balance$3,736,173$3,713,933▼ $22,240
Total Liabilities and Net Assets / Fund Balance$3,968,597$4,123,529▲ $154,932

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,441,598$5,889,696-
Other Land Buildings-$23,923-
Land$122,951--
Equipment$69,694$186,457-
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
James McmahonPresident
Jim ParishVice-president
Herman NortonMember
Joey FordMember
Martin BatemanMember
Paul McmurryMember
Thurman NortonMember
Tim GoggansMember
Linda BurnhamSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$4,635
Program Service Revenue
$1,021,517
Investment Income
$12,100
Other Revenue
$0
Change in Net Assets
$-22,240

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,038,252
Total Revenue per Audited Statements
$1,038,252
Total Revenue per Form 990
$1,038,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$837,222
Salaries, Compensation, and Employee Benefits$223,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$344,412$60,783-$405,195
Other Salaries and Wages$142,681$64,464-$207,145
Occupancy$126,334$22,000-$148,334
Insurance$29,895$3,322-$33,217
Office Expenses$14,525$10,400-$24,925
Payroll Taxes$11,033$5,092-$16,125
Other Expenses$11,605--$11,605
Fees for Services Accounting-$6,900-$6,900
All Other Expenses$1,064--$1,064
Interest-$993-$993
Fees for Services Legal-$830-$830
Total Functional Expenses$885,708$174,784$0$1,060,492

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,060,492
Total Expenses per Audited Statements$1,060,492
Total Expenses per Form 990$1,060,492
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board Mem/Family BusinessMonthly rent of office buildingNo$12,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Member Deposits on Account$262,416
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
Filing and Contact Details

Filer

Filer Name
North Lamar Water Association
EIN
64-0442367
Phone
6012641157
Address
3026 OAK GROVE ROAD, HATTIESBURG, MS 39402

Signing Officer

Name
James Mcmahon
Title
President
Phone
6012641157
Signed
2018-03-09
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Ms
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
0

Preparer

Firm
Lewis & Williams CPA Pllc
Address
P O Box 323, PETAL, MS 39465
Preparer
Michele C Williams CPA
Phone
6015495850
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

“2 board members are brothers; the attorney is a cousin”

Pt VI, Line 2

“Office manager is the niece of the vp”

Pt VI, Line 6

“Members of the association is every customer”

Pt VI, Line 11B

“The office manager & board reviews the return before filing”

Pt VI, Line 12C

“The board reviews salaries and votes on annual raises for the employees.”

Financial Statement Notes

Pt X, Line 2

“Each property owner when they open an account for water service has to put down a deposit which is refundable when account is closed”

Raw XML Appendix386 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.

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IRS990/SavingsAndTempCashInvstGrp/BOYAmt02743210
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02239325
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01441598
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05889696
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt07331294
IRS990ScheduleD/EquipmentGrp/BookValueAmt069694
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0186457
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0256151
IRS990ScheduleD/ExpensesSubtotalAmt01060492
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0122951
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0122951
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023923
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt023923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0262416
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEMBER DEPOSITS ON ACCOUNT
IRS990ScheduleD/RevenueSubtotalAmt01038252
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EACH PROPERTY OWNER WHEN THEY OPEN AN ACCOUNT FOR WATER SERVICE HAS TO PUT DOWN A DEPOSIT WHICH IS REFUNDABLE WHEN ACCOUNT IS CLOSED
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01634243
IRS990ScheduleD/TotalExpensesPerForm990Amt01060492
IRS990ScheduleD/TotalLiabilityAmt0262416
IRS990ScheduleD/TotalRevenuePerForm990Amt01038252
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01038252
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01060492
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Paul McMurry's
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board Mem/Family Business
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt012000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Monthly rent of office building
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE LEASE OF THE ASSOCIATION'S OFFICE IS THROUGH OAK GROVE LAND CO - BOARD MEMEBER, PAUL MCMURRY'S FAMILY BUSINESS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV 1.
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt02 BOARD MEMBERS ARE BROTHERS; THE ATTORNEY IS A COUSIN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICE MANAGER IS THE NIECE OF THE VP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ASSOCIATION IS EVERY CUSTOMER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICE MANAGER & BOARD REVIEWS THE RETURN BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS SALARIES AND VOTES ON ANNUAL RAISES FOR THE EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0230448
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03968597
IRS990/TotalAssetsEOYAmt04123529
IRS990/TotalAssetsGrp/BOYAmt03968597
IRS990/TotalAssetsGrp/EOYAmt04123529
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04635
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0174784
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0885708
IRS990/TotalFunctionalExpensesGrp/TotalAmt01060492
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0232424
IRS990/TotalLiabilitiesEOYAmt0409596
IRS990/TotalLiabilitiesGrp/BOYAmt0232424
IRS990/TotalLiabilitiesGrp/EOYAmt0409596
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03736173
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03713933
IRS990/TotalProgramServiceExpensesAmt0885708
IRS990/TotalProgramServiceRevenueAmt01021517
IRS990/TotalRevenueGrp/ExclusionAmt012100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01021517
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01038252
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03968597
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04123529
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02858370
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02831495
IRS990/USAddress/AddressLine1Txt033026 Oak Grove Rd
IRS990/USAddress/CityNm0Hattiesburg
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039402
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NORTHLAMARWATER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES MCMAHON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06012641157
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH LAMAR WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0640442367
ReturnHeader/Filer/PhoneNum06012641157
ReturnHeader/Filer/USAddress/AddressLine1Txt03026 OAK GROVE ROAD
ReturnHeader/Filer/USAddress/CityNm0HATTIESBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039402
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01242063583C3528010F6E1ACB09196C64D2B7A4C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01242063583C3528010F6E1ACB09196C64D2B7A4C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.203.240.77
ReturnHeader/FilingSecurityInformation/IPDt02018-03-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:30:30
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEWIS & WILLIAMS CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O Box 323
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PETAL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039465
ReturnHeader/PreparerPersonGrp/PhoneNum06015495850
ReturnHeader/PreparerPersonGrp/PreparationDt02018-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELE C WILLIAMS CPA
ReturnHeader/ReturnTs02018-03-13T12:30:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,123,529
Liabilities
$409,596
Net assets
$3,713,933
Revenue
$1,038,252
Expenses
$1,060,492
Net income
-$22,240
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.6$0.80$10.8$3.88$1.51$2.38
2023Detailed filing. Detailed filing data is available for this year.$8.94$0.50$8.44$2.00$1.52$0.47
2022Detailed filing. Detailed filing data is available for this year.$8.47$0.50$7.96$1.38$1.14$0.24
2021Detailed filing. Detailed filing data is available for this year.$8.14$0.41$7.73$1.36$1.14$0.22
2020Detailed filing. Detailed filing data is available for this year.$4.57$0.59$3.98$1.25$1.21$0.04
2019Detailed filing. Detailed filing data is available for this year.$4.26$0.32$3.94$1.19$1.06$0.12
2018Detailed filing. Detailed filing data is available for this year.$4.13$0.31$3.82$1.11$1.00$0.10
2017Detailed filing. Detailed filing data is available for this year.$4.12$0.41$3.71$1.04$1.06$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.97$0.23$3.74$1.08$1.00$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.86$0.20$3.65$1.03$1.00$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.80$0.18$3.62$1.04$1.00$0.04
2013Detailed filing. Detailed filing data is available for this year.$3.76$0.18$3.58$1.00$0.93$0.07
2012Summary only. Only limited summary data is available for this year.$3.66$0.15$3.51$1.05$0.89$0.16
2011Summary only. Only limited summary data is available for this year.$3.50$0.14$3.35$1.07$0.87$0.20