Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
EIN 64-0474801 • 501(c)12 • Crystal Springs, MS
Profile
To own and operate a rural waterworks system.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Up$3,198,123
Up $93,616 (+3.0%) from 2024
Liabilities
Down$176,940
Down $3,391 (-1.9%) from 2024
Net Assets
Up$3,021,183
Up $97,007 (+3.3%) from 2024
Revenue
Up$475,012
Up $13,493 (+2.9%) from 2024
Expenses
Up$378,005
Up $19,967 (+5.6%) from 2024
Net Income
Down$97,007
Down $6,474 (-6.3%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To own and operate a rural waterworks system.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,745,406 | $1,746,741 | ▲ $1,335 |
| Cash and Non-Interest-Bearing Accounts | $1,318,978 | $1,404,496 | ▲ $85,518 |
| Accounts Receivable | $36,509 | $43,272 | ▲ $6,763 |
| Prepaid Expenses and Deferred Charges | $3,583 | $3,583 | → $0 |
| Total Assets | $3,104,507 | $3,198,123 | ▲ $93,616 |
| Other Assets Total | $31 | $31 | → $0 |
| Liabilities | |||
| Other Liabilities | $165,703 | $169,951 | ▲ $4,248 |
| Accounts Payable and Accrued Expenses | $14,628 | $6,989 | ▼ $7,639 |
| Total Liabilities | $180,331 | $176,940 | ▼ $3,391 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,924,176 | $3,021,183 | ▲ $97,007 |
| Total Net Assets Fund Balance | $2,924,176 | $3,021,183 | ▲ $97,007 |
| Total Liabilities and Net Assets / Fund Balance | $3,104,507 | $3,198,123 | ▲ $93,616 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,723,715 | $1,681,993 | $3,405,708 |
| Land | $23,026 | - | $23,026 |
| Name | Title |
|---|---|
| Steve Albritton | President |
| Bill Price | Board Member |
| David Drew | Board Member |
| Jerry Jackson | Board Member |
| Nell Walters | Secretary |
| Elmer Tillson | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $255,418 |
| Salaries, Compensation, and Employee Benefits | $122,587 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $54,554 | $59,724 | - | $114,278 |
| Depreciation Depletion | $63,665 | - | - | $63,665 |
| Occupancy | $42,997 | $2,263 | - | $45,260 |
| Insurance | $18,084 | - | - | $18,084 |
| Payroll Taxes | $3,967 | $4,342 | - | $8,309 |
| Office Expenses | - | $6,955 | - | $6,955 |
| Fees for Services Accounting | - | $4,357 | - | $4,357 |
| Other Expenses | $3,447 | $5,976 | - | $3,447 |
| All Other Expenses | $2,848 | - | - | $2,848 |
| Total Functional Expenses | $294,388 | $83,617 | $0 | $378,005 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Betty Price | Family Member | Salary | No | $32,787 |
| Julie Westerhaus | Family Member | Salary | No | $23,187 |
| Liability | Amount |
|---|---|
| Meter Deposits Available | $169,951 |
“Water users are the members of the association.”
“The board of directors are elected by the membership of the association.”
“The form 990 is prepared by an independent cpa firm. Information needed to complete the form is provided by management. The form 990 is reviewed by management. Upon approval, the president or treasurer signs the form 990 and a file copy is maintained in the organization's office.”
“The organization makes its governing documents and financial statements available to the public upon request.”
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 | 14628 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6989 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 36509 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 43272 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO OWN AND OPERATE A RURAL WATERWORKS SYSTEM. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2848 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2848 |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BETTY PRICE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6018927766 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 166 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CRYSTAL SPRINGS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39056 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1318978 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1404496 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| 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 | 420 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 11497 |
| IRS990/CYOtherExpensesAmt | 0 | 255418 |
| IRS990/CYOtherRevenueAmt | 0 | 6215 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 456880 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 97007 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 122587 |
| IRS990/CYTotalExpensesAmt | 0 | 378005 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 475012 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 63665 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 63665 |
| IRS990/Desc | 0 | TO OWN AND OPERATE A RURAL WATERWORKS SYSTEM. |
| 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/ExpenseAmt | 0 | 294388 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4357 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4357 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | 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/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEVE ALBRITTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ELMER TILLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NELL WALTERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BILL PRICE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID DREW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JERRY JACKSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 475012 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 18084 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18084 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11497 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11497 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1681993 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1745406 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1746741 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3428734 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 457300 |
| IRS990/MembershipDuesAmt | 0 | 420 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO OWN AND OPERATE A RURAL WATERWORKS SYSTEM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2924176 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3021183 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2924176 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3021183 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2263 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 42997 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 45260 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6955 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6955 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 31 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 31 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | TRUCK EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | POSTAGE |
| IRS990/OtherExpensesGrp/Desc | 3 | HEALTH DEPARTMENT |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5976 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 98627 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6199 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3447 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 98627 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6199 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5976 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3447 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 165703 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 169951 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 221000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6215 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6215 |
| IRS990/OtherRevenueTotalAmt | 0 | 6215 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 59724 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 54554 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 114278 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 17712 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4342 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3967 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8309 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3583 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3583 |
| IRS990/PrincipalOfficerNm | 0 | STEVE ALBRITTON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 429005 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 27875 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 429005 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 27875 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 380 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10702 |
| IRS990/PYOtherExpensesAmt | 0 | 245354 |
| IRS990/PYOtherRevenueAmt | 0 | 6190 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 444247 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 103481 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 112684 |
| IRS990/PYTotalExpensesAmt | 0 | 358038 |
| IRS990/PYTotalRevenueAmt | 0 | 461519 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 97007 |
| 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 | 456880 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1723715 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1681993 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3405708 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 23026 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 23026 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 169951 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | METER DEPOSITS AVAILABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1746741 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 169951 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | JULIE WESTERHAUS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | BETTY PRICE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | FAMILY MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | FAMILY MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 23187 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 32787 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SALARY |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | SALARY |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WATER USERS ARE THE MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. INFORMATION NEEDED TO COMPLETE THE FORM IS PROVIDED BY MANAGEMENT. THE FORM 990 IS REVIEWED BY MANAGEMENT. UPON APPROVAL, THE PRESIDENT OR TREASURER SIGNS THE FORM 990 AND A FILE COPY IS MAINTAINED IN THE ORGANIZATION'S OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 3104507 |
| IRS990/TotalAssetsEOYAmt | 0 | 3198123 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3104507 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3198123 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 420 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 83617 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 294388 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 378005 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 180331 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 176940 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 180331 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 176940 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2924176 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3021183 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 294388 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 456880 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 474592 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 475012 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3104507 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3198123 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE ALBRITTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6018927766 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NORTHEAST COPIAH WATER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NORT |
| ReturnHeader/Filer/EIN | 0 | 640474801 |
| ReturnHeader/Filer/PhoneNum | 0 | 6018927766 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 166 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CRYSTAL SPRINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39059 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640683836 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COLLINS BARR & HEMBREE LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7731 OLD CANTON RD STE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MADISON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39110 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6017077536 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J ROBERT BARR III CPA |
| ReturnHeader/ReturnTs | 0 | 2025-08-01T12:24:44-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-04-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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