Civic Intelligence

Dixie Community Utility

EIN 64-0476190 • 501(c)12 • Hattiesburg, MS

Profile

Water service is provided to all members of the system

500 Elks Lake RoadHattiesburg, MS 39401

n/A

Siviq Scores

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

Liabilities / Assets

44th percentile

0.22x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

1.00x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Net Margin

42nd percentile

6.4%

Higher net margin than 42% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

39th percentile

1.0%

Faster asset growth than 39% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-8.8%

Faster revenue growth than 9% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,924,625

Up $60,536 (+1.0%) from 2024

Liabilities

Down

$1,274,713

Down $82,071 (-6.0%) from 2024

Net Assets

Up

$4,649,912

Up $142,607 (+3.2%) from 2024

Revenue

Down

$1,271,222

Down $122,107 (-8.8%) from 2024

Expenses

Up

$1,190,466

Up $19,409 (+1.7%) from 2024

Net Income

Down

$80,756

Down $141,516 (-64%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,348,407Liabilities 2011: $539,215Net Assets 2011: $2,809,1922011Assets 2012: $3,502,532Liabilities 2012: $613,724Net Assets 2012: $2,888,8082012Assets 2013: $4,016,113Liabilities 2013: $1,117,586Net Assets 2013: $2,898,5272013Assets 2014: $4,018,546Liabilities 2014: $1,086,768Net Assets 2014: $2,931,7782014Assets 2015: $4,234,054Liabilities 2015: $924,890Net Assets 2015: $3,309,1642015Assets 2016: $4,147,996Liabilities 2016: $822,464Net Assets 2016: $3,325,5322016Assets 2017: $4,060,746Liabilities 2017: $727,625Net Assets 2017: $3,333,1212017Assets 2018: $3,949,973Liabilities 2018: $576,491Net Assets 2018: $3,373,4822018Assets 2019: $4,086,473Liabilities 2019: $618,436Net Assets 2019: $3,468,0372019Assets 2020: $3,964,159Liabilities 2020: $215,626Net Assets 2020: $3,748,5332020Assets 2021: $4,208,738Liabilities 2021: $266,232Net Assets 2021: $3,942,5062021Assets 2022: $4,284,308Liabilities 2022: $139,415Net Assets 2022: $4,144,8932022Assets 2023: $5,435,661Liabilities 2023: $1,150,628Net Assets 2023: $4,285,0332023Assets 2024: $5,864,089Liabilities 2024: $1,356,784Net Assets 2024: $4,507,3052024Assets 2025: $5,924,625Liabilities 2025: $1,274,713Net Assets 2025: $4,649,9122025

Highlighted filing

2025

Assets$5,924,625
Liabilities$1,274,713
Net Assets$4,649,912

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $650,0602011Expenses 2012: $642,8502012Expenses 2013: $699,0632013Revenue 2014: $763,695Expenses 2014: $730,444Net Income 2014: $33,2512014Revenue 2015: $1,124,357Expenses 2015: $746,971Net Income 2015: $377,3862015Revenue 2016: $788,104Expenses 2016: $771,736Net Income 2016: $16,3682016Revenue 2017: $812,048Expenses 2017: $804,459Net Income 2017: $7,5892017Revenue 2018: $815,151Expenses 2018: $774,790Net Income 2018: $40,3612018Revenue 2019: $964,621Expenses 2019: $881,227Net Income 2019: $83,3942019Revenue 2020: $1,158,162Expenses 2020: $877,666Net Income 2020: $280,4962020Revenue 2021: $1,145,513Expenses 2021: $951,540Net Income 2021: $193,9732021Revenue 2022: $1,153,354Expenses 2022: $1,006,280Net Income 2022: $147,0742022Revenue 2023: $1,251,540Expenses 2023: $1,111,407Net Income 2023: $140,1332023Revenue 2024: $1,393,329Expenses 2024: $1,171,057Net Income 2024: $222,2722024Revenue 2025: $1,271,222Expenses 2025: $1,190,466Net Income 2025: $80,7562025

Highlighted filing

2025

Revenue$1,271,222
Expenses$1,190,466
Net Income$80,756

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.92$1.27$4.65$1.27$1.19$0.08
2024Detailed filing. Detailed filing data is available for this year.$5.86$1.36$4.51$1.39$1.17$0.22
2023Detailed filing. Detailed filing data is available for this year.$5.44$1.15$4.29$1.25$1.11$0.14
2022Detailed filing. Detailed filing data is available for this year.$4.28$0.14$4.14$1.15$1.01$0.15
2021Detailed filing. Detailed filing data is available for this year.$4.21$0.27$3.94$1.15$0.95$0.19
2020Detailed filing. Detailed filing data is available for this year.$3.96$0.22$3.75$1.16$0.88$0.28
2019Detailed filing. Detailed filing data is available for this year.$4.09$0.62$3.47$0.96$0.88$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.95$0.58$3.37$0.82$0.77$0.04
2017Detailed filing. Detailed filing data is available for this year.$4.06$0.73$3.33$0.81$0.80$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.15$0.82$3.33$0.79$0.77$0.02
2015Detailed filing. Detailed filing data is available for this year.$4.23$0.92$3.31$1.12$0.75$0.38
2014Detailed filing. Detailed filing data is available for this year.$4.02$1.09$2.93$0.76$0.73$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$1.12$2.90$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$0.61$2.89$0.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$0.54$2.81$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 21, 2025
Return Version
2024v5.2
Gross Receipts
$1,271,222
Mission and Program Overview

Mission

Water service is provided to all members of the system

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,143,015$5,465,458▲ $2,322,443
Cash and Non-Interest-Bearing Accounts$221,544$138,725▼ $82,819
Accounts Receivable$102,681$108,124▲ $5,443
Inventories for Sale or Use$118,037$100,588▼ $17,449
Intangible Assets$85,646$80,518▼ $5,128
Prepaid Expenses and Deferred Charges$25,005$31,212▲ $6,207
Total Assets$5,864,089$5,924,625▲ $60,536
Other Assets Total$2,168,161$0▼ $2,168,161
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,201,142$1,107,623▼ $93,519
Other Liabilities$144,466$140,489▼ $3,977
Accounts Payable and Accrued Expenses$11,176$26,601▲ $15,425
Total Liabilities$1,356,784$1,274,713▼ $82,071
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,507,305$4,649,912▲ $142,607
Total Net Assets Fund Balance$4,507,305$4,649,912▲ $142,607
Total Liabilities and Net Assets / Fund Balance$5,864,089$5,924,625▲ $60,536

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,018,629$3,655,135$8,673,764
Equipment$137,649$533,602$671,251
Buildings$147,518$239,653$387,171
Land$161,662-$161,662
Compensation and Service Providers

Employees

NameTitleBaseTotal
Pat MartinTreasurer$5,213$5,213
David ArmstrongPresident$5,111$5,111
David WalkerVice-president$3,082$3,082
Roy TuckerTrustee$1,977$1,977
David HoganTrustee$1,242$1,242
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,270,759
Investment Income
$463
Other Revenue
$0
Change in Net Assets
$80,756

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,271,222
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,271,222
Total Revenue per Form 990
$1,271,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$837,981
Salaries, Compensation, and Employee Benefits$352,485
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$308,296
Depreciation Depletion---$281,752
Occupancy---$91,824
Interest---$88,383
Insurance---$57,331
Office Expenses---$35,627
Fees for Services Other---$29,689
All Other Expenses---$27,361
Payroll Taxes---$25,084
Other Expenses---$16,088
Travel---$15,927
Current Officers, Directors, Trustees, and Key Employees---$14,893
Other Employee Benefits---$4,212
Conferences and Meetings---$788
Total Functional Expenses$0$0$0$1,190,466

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,190,466
Total Expenses per Audited Statements$1,190,466
Total Expenses per Form 990$1,190,466
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Meter Deposits$140,489
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Membership is limited to those who subscribe to the water utility service of the corporation and comply with its requirements for membership as set forth in the currently adopted bylaws of the corporation. Every person, firm, association, corporation or other legal entity who is a record owner of a fee or undivided fee simple interest, or having a substantial possessory interest, in a property within the franchised area served by the water system may become a member of the corporation upon signing such applications and agreements and making such deposit for the purchase of water as may be provided and required by the corporation and upon the payment of such a connection fee as imposed by the board of trustees.

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

The governing board is elected at the annual meeting by the general membership.

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

Copy of draft form 990 provided to each board memeber and reviewed at monthly board meeting.

Form 990, Part VI, Section C, Line 19

Provided at the water association business office and available upon request

Filing and Contact Details

Filer

Filer Name
Dixie Community Utility Association Inc
EIN
64-0476190
Phone
6015840875
Address
500 ELKS LAKE ROAD, HATTIESBURG, MS 39401

Signing Officer

Name
David Armstrong
Title
President
Phone
6015840875
Signed
2025-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Armstrong
Formed
1966
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

Firm
Tmh
Address
P O DRAWER 15099, HATTIESBURG, MS 39404-5099
Preparer
Paige M Johnson CPA
Phone
6012643519
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

PROCESS HAS NOT CHANGED.

Raw XML Appendix339 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/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0387171
IRS990ScheduleD/EquipmentGrp/BookValueAmt0137649
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0533602
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0671251
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01190466
IRS990ScheduleD/LandGrp/BookValueAmt0161662
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0161662
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05018629
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03655135
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08673764
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0140489
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0METER DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01271222
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05465458
IRS990ScheduleD/TotalExpensesPerForm990Amt01190466
IRS990ScheduleD/TotalLiabilityAmt0140489
IRS990ScheduleD/TotalRevenuePerForm990Amt01271222
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01271222
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01190466
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS LIMITED TO THOSE WHO SUBSCRIBE TO THE WATER UTILITY SERVICE OF THE CORPORATION AND COMPLY WITH ITS REQUIREMENTS FOR MEMBERSHIP AS SET FORTH IN THE CURRENTLY ADOPTED BYLAWS OF THE CORPORATION. EVERY PERSON, FIRM, ASSOCIATION, CORPORATION OR OTHER LEGAL ENTITY WHO IS A RECORD OWNER OF A FEE OR UNDIVIDED FEE SIMPLE INTEREST, OR HAVING A SUBSTANTIAL POSSESSORY INTEREST, IN A PROPERTY WITHIN THE FRANCHISED AREA SERVED BY THE WATER SYSTEM MAY BECOME A MEMBER OF THE CORPORATION UPON SIGNING SUCH APPLICATIONS AND AGREEMENTS AND MAKING SUCH DEPOSIT FOR THE PURCHASE OF WATER AS MAY BE PROVIDED AND REQUIRED BY THE CORPORATION AND UPON THE PAYMENT OF SUCH A CONNECTION FEE AS IMPOSED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BOARD IS ELECTED AT THE ANNUAL MEETING BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY OF DRAFT FORM 990 PROVIDED TO EACH BOARD MEMEBER AND REVIEWED AT MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED AT THE WATER ASSOCIATION BUSINESS OFFICE AND AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05864089
IRS990/TotalAssetsEOYAmt05924625
IRS990/TotalAssetsGrp/BOYAmt05864089
IRS990/TotalAssetsGrp/EOYAmt05924625
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/TotalAmt01190466
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01356784
IRS990/TotalLiabilitiesEOYAmt01274713
IRS990/TotalLiabilitiesGrp/BOYAmt01356784
IRS990/TotalLiabilitiesGrp/EOYAmt01274713
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04507305
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04649912
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01190466
IRS990/TotalProgramServiceRevenueAmt01270759
IRS990/TotalReportableCompFromOrgAmt016625
IRS990/TotalRevenueGrp/ExclusionAmt0463
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01270759
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01271222
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05864089
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05924625
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt015927
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0500 ELKS LAKE ROAD
IRS990/USAddress/CityNm0HATTIESBURG
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039401
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06015840875
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DIXIE COMMUNITY UTILITY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0DIXI
ReturnHeader/Filer/EIN0640476190
ReturnHeader/Filer/PhoneNum06015840875
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 ELKS LAKE ROAD
ReturnHeader/Filer/USAddress/CityNm0HATTIESBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205857627
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TMH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O DRAWER 15099
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HATTIESBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0394045099
ReturnHeader/PreparerPersonGrp/PhoneNum06012643519
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAIGE M JOHNSON CPA
ReturnHeader/ReturnTs02025-11-21T08:56:44-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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