Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
EIN 64-0468730 • 501(c)12 • Booneville, MS
Profile
Furnish water to big v community
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.2% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Down$4,561,938
Down $123,988 (-2.6%) from 2023
Liabilities
Down$1,838,987
Down $47,274 (-2.5%) from 2023
Net Assets
Down$2,722,951
Down $76,714 (-2.7%) from 2023
Revenue
Up$571,518
Up $1,476 (+0.3%) from 2023
Expenses
Down$648,226
Down $8,566 (-1.3%) from 2023
Net Income
Up-$76,708
Up $10,042 (+12%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Furnish water to big v community
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,093,740 | $4,002,950 | ▼ $90,790 |
| Cash and Non-Interest-Bearing Accounts | $329,558 | $300,525 | ▼ $29,033 |
| Savings and Temporary Cash Investments | $188,979 | $189,363 | ▲ $384 |
| Accounts Receivable | $64,831 | $57,959 | ▼ $6,872 |
| Prepaid Expenses and Deferred Charges | $7,511 | $9,834 | ▲ $2,323 |
| Total Assets | $4,685,926 | $4,561,938 | ▼ $123,988 |
| Other Assets Total | $1,307 | $1,307 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,809,356 | $1,766,514 | ▼ $42,842 |
| Other Liabilities | $51,357 | $53,812 | ▲ $2,455 |
| Accounts Payable and Accrued Expenses | $25,548 | $18,661 | ▼ $6,887 |
| Total Liabilities | $1,886,261 | $1,838,987 | ▼ $47,274 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,799,665 | $2,722,951 | ▼ $76,714 |
| Total Net Assets Fund Balance | $2,799,665 | $2,722,951 | ▼ $76,714 |
| Total Liabilities and Net Assets / Fund Balance | $4,685,926 | $4,561,938 | ▼ $123,988 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $3,907,566 | $2,713,998 | $6,621,564 |
| Buildings | $60,335 | $64,621 | $124,956 |
| Equipment | $23,649 | $73,921 | $97,570 |
| Land | $11,400 | - | $11,400 |
| Other Assets Org | $1,255 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jurgen Hellriegel | President | PT | $1,200 | $1,200 |
| RITA McCARTER | Secretary | PT | $1,200 | $1,200 |
| Bob Lambert | Director | - | $600 | $600 |
| Judy Holley | Director | - | $600 | $600 |
| Rachel Livingston | Vice President | - | $600 | $600 |
| Line Item | Amount |
|---|---|
| Other Expenses | $583,698 |
| Salaries, Compensation, and Employee Benefits | $64,528 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $156,875 | - | - | $156,875 |
| Other Salaries and Wages | $55,682 | - | - | $55,682 |
| Interest | $38,890 | - | - | $38,890 |
| Insurance | $35,347 | - | - | $35,347 |
| Other Expenses | $29,746 | - | - | $29,746 |
| All Other Expenses | $19,562 | - | - | $19,562 |
| Fees for Services Accounting | $12,270 | - | - | $12,270 |
| Office Expenses | $8,823 | - | - | $8,823 |
| Payroll Taxes | $4,646 | - | - | $4,646 |
| Current Officers, Directors, Trustees, and Key Employees | $4,200 | - | - | $4,200 |
| Fees for Services Legal | $3,600 | - | - | $3,600 |
| Advertising | $432 | - | - | $432 |
| Travel | $128 | - | - | $128 |
| Total Functional Expenses | $648,226 | $0 | $0 | $648,226 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Consumer Deposits | $46,977 |
| Prepaid Water Bills | $4,260 |
| Payroll Tax Payable | $1,135 |
| Interest Payable | $1,021 |
| Sales Tax Payable | $419 |
“The association requires all water users to pay a one time membership feeand each member is entitled to one vote for directors.”
“There are no committees with authority to act on behalf of the governing bo”
“For 990 is retained in the association office and is available to members treview upon request. Form 990 is reviewed by the board at their monthlymeeting prior to mailing.”
“The associations completed annual audited financial statements are maintainin the office and is available to the public upon request.”
“The audit for the year 2023 has not been completed as of the time of thefiling of this return.”
“The board of directors is responsible for the compiled and audited financiastatements and the selection of an independent accountant.”
“ROUNDING ERRORS -6.00”
“Fin 48 note on audited financial statements - management has concluded”
“That any tax positions that would not meet the more-likely-than-not criterion”
“Of fasb asc 740-10 would be immaterial to the financial statements taken as a”
“Whole. Accordingly, the accompanying financial statements do not include”
“Any provision for uncertain tax positions, and no related interest or penalties”
“Have been recorded in the operating statement or accrued in the balance sheet.”
“Federal and state tax returns of the association are generally open to examination”
“By the relevant taxing authorities for a period of three years from the date the”
“RETURNS ARE FILED.”
“Part xi and part xii - audit not complete for 12-31-23 fiscal year”
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 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 25548 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 18661 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 64831 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 57959 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | FURNISH WATER TO BIG V COMMUNITY |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 432 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 432 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 19562 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19562 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JURGEN HELLRIEGEL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6627286901 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 410 OUTLET RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOONEVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38829 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 329558 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 300525 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 4200 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 4200 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| 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 | 1296 |
| IRS990/CYOtherExpensesAmt | 0 | 583698 |
| IRS990/CYOtherRevenueAmt | 0 | 950 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 569272 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -76708 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 64528 |
| IRS990/CYTotalExpensesAmt | 0 | 648226 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 571518 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 156875 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 156875 |
| IRS990/Desc | 0 | WATER SALES TO BIG V COMMUNITY |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 648226 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 12270 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12270 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3600 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3600 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/PersonNm | 0 | JURGEN HELLRIEGEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BOB LAMBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JUDY HOLLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RITA McCARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RACHEL LIVINGSTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 600 |
| 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1966 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 571518 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 35347 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 35347 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 38890 |
| IRS990/InterestGrp/TotalAmt | 0 | 38890 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1296 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1296 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2852540 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4093740 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4002950 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6855490 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 573125 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | FURNISH WATER TO BIG V COMMUNITY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1809356 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1766514 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2799665 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2722951 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2799665 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2722951 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8823 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8823 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1307 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1307 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -6 |
| IRS990/OtherExpensesGrp/Desc | 0 | WATER SYS OPERATOR AND MAINT LABOR |
| IRS990/OtherExpensesGrp/Desc | 1 | LINE REPAIRS AND UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES AND CHEMICALS |
| IRS990/OtherExpensesGrp/Desc | 3 | METER READING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 98874 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 75915 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 103236 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 29746 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 98874 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 75915 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 103236 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 29746 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 51357 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 53812 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MEMBERSHIPS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 950 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 950 |
| IRS990/OtherRevenueTotalAmt | 0 | 950 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 55682 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 55682 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 950 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4646 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4646 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7511 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9834 |
| IRS990/PrincipalOfficerNm | 0 | JURGEN HELLRIEGEL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONNECTION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SERVICE/LATE FEE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | LOCKDOWN FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | OTHER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 517611 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 4320 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 33618 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 10140 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 3583 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 517611 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 4320 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 33618 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 10140 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 3583 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1912 |
| IRS990/PYOtherExpensesAmt | 0 | 591104 |
| IRS990/PYOtherRevenueAmt | 0 | 1225 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 566905 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -86750 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 65688 |
| IRS990/PYTotalExpensesAmt | 0 | 656792 |
| IRS990/PYTotalRevenueAmt | 0 | 570042 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -76708 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 571518 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 188979 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 189363 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 60335 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 64621 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 124956 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 23649 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 73921 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 97570 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 11400 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 11400 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 52 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 1255 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ACCRUED INTEREST RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | UTILITY DEPOSITS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3907566 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2713998 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6621564 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 46977 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1021 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 419 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 4260 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 1135 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONSUMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | INTEREST PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SALES TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | PREPAID WATER BILLS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | PAYROLL TAX PAYABLE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FIN 48 NOTE ON AUDITED FINANCIAL STATEMENTS - MANAGEMENT HAS CONCLUDED |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | OF FASB ASC 740-10 WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 5 | HAVE BEEN RECORDED IN THE OPERATING STATEMENT OR ACCRUED IN THE BALANCE SHEET. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 6 | FEDERAL AND STATE TAX RETURNS OF THE ASSOCIATION ARE GENERALLY OPEN TO EXAMINATION |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 7 | BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 8 | RETURNS ARE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 9 | PART XI AND PART XII - AUDIT NOT COMPLETE FOR 12-31-23 FISCAL YEAR |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part X, Line 2 Text of Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Part X, Line 2 Text of Footnote |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION REQUIRES ALL WATER USERS TO PAY A ONE TIME MEMBERSHIP FEEAND EACH MEMBER IS ENTITLED TO ONE VOTE FOR DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BO |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FOR 990 IS RETAINED IN THE ASSOCIATION OFFICE AND IS AVAILABLE TO MEMBERS TREVIEW UPON REQUEST. FORM 990 IS REVIEWED BY THE BOARD AT THEIR MONTHLYMEETING PRIOR TO MAILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ASSOCIATIONS COMPLETED ANNUAL AUDITED FINANCIAL STATEMENTS ARE MAINTAININ THE OFFICE AND IS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE AUDIT FOR THE YEAR 2023 HAS NOT BEEN COMPLETED AS OF THE TIME OF THEFILING OF THIS RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE COMPILED AND AUDITED FINANCIASTATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ROUNDING ERRORS -6.00 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART VI LINE 6 AND 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART VI LINE 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART VI LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART VI LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART IV 12a AND SCHEDULE D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | PART XII LINE 2c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | PART XI LINE 8 |
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| IRS990/USAddress/CityNm | 0 | BOONEVILLE |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JURGEN HELLRIEGEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6627286901 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BIG V WATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BIGV |
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| ReturnHeader/Filer/PhoneNum | 0 | 6627286901 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JONES AND JONES CPA OF BOON PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 W MARKET ST P O BOX 250 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BOONEVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 38829 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6627286235 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY D JONES CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T20:22:51Z |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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