Civic Intelligence

Northwest Kemper Water Association

990 • Fiscal year 2014 • EIN 64-0477229

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 22, 2015

Organization Profile
Pobox 5739354

(601) 657-3558

Siviq Scores

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

Liabilities / Assets

34th percentile

0.24x

Higher debt load relative to assets than 34% of similar nonprofits.

2014 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

1.63x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2014

Net Margin

60th percentile

9.2%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$1,575

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2014 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2014

Asset Growth

52nd percentile

0.8%

Faster asset growth than 52% of similar nonprofits.

2014 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

23rd percentile

-4.0%

Faster revenue growth than 23% of similar nonprofits.

2014 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$5,243,935

Up $40,742 (+0.8%) from 2013

Net Assets

Up

$3,982,432

Up $138,241 (+3.6%) from 2013

Liabilities

Down

$1,261,503

Down $97,499 (-7.2%) from 2013

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin60th percentile

Revenue

Down

$772,056

Down $32,038 (-4.0%) from 2013

Expenses

Up

$700,863

Up $4,662 (+0.7%) from 2013

Net Income

Down

$71,193

Down $36,700 (-34%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2012: $4,172,440Liabilities 2012: $1,436,455Net Assets 2012: $2,735,9852012Assets 2013: $5,203,193Liabilities 2013: $1,359,002Net Assets 2013: $3,844,1912013Assets 2014: $5,243,935Liabilities 2014: $1,261,503Net Assets 2014: $3,982,4322014Assets 2015: $5,184,344Liabilities 2015: $1,182,723Net Assets 2015: $4,001,6212015Assets 2016: $5,157,357Liabilities 2016: $1,088,068Net Assets 2016: $4,069,2892016Assets 2017: $5,094,230Liabilities 2017: $965,841Net Assets 2017: $4,128,3892017Assets 2018: $5,060,297Liabilities 2018: $863,967Net Assets 2018: $4,196,3302018Assets 2019: $5,065,348Liabilities 2019: $748,251Net Assets 2019: $4,317,0972019Assets 2020: $5,044,868Liabilities 2020: $632,003Net Assets 2020: $4,412,8652020Assets 2021: $4,962,462Liabilities 2021: $513,067Net Assets 2021: $4,449,3952021Assets 2022: $4,917,670Liabilities 2022: $387,012Net Assets 2022: $4,530,6582022Assets 2023: $4,949,535Liabilities 2023: $260,795Net Assets 2023: $4,688,7402023Assets 2024: $4,990,781Liabilities 2024: $135,064Net Assets 2024: $4,855,7172024

Highlighted filing

2014

Assets$5,243,935
Liabilities$1,261,503
Net Assets$3,982,432
Open 2014 Filing

Operations Trend

Revenue Growth23rd percentile

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

$1.5M$1.0M$500K$0Revenue 2012: $1,032,104Expenses 2012: $971,143Net Income 2012: $60,9612012Revenue 2013: $804,094Expenses 2013: $696,201Net Income 2013: $107,8932013Revenue 2014: $772,056Expenses 2014: $700,863Net Income 2014: $71,1932014Revenue 2015: $771,740Expenses 2015: $752,551Net Income 2015: $19,1892015Revenue 2016: $783,921Expenses 2016: $717,405Net Income 2016: $66,5162016Revenue 2017: $798,650Expenses 2017: $760,348Net Income 2017: $38,3022017Revenue 2018: $852,087Expenses 2018: $784,142Net Income 2018: $67,9452018Revenue 2019: $856,095Expenses 2019: $761,905Net Income 2019: $94,1902019Revenue 2020: $865,591Expenses 2020: $775,035Net Income 2020: $90,5562020Revenue 2021: $881,926Expenses 2021: $849,419Net Income 2021: $32,5072021Revenue 2022: $949,820Expenses 2022: $868,557Net Income 2022: $81,2632022Revenue 2023: $1,056,879Expenses 2023: $898,797Net Income 2023: $158,0822023Revenue 2024: $1,044,014Expenses 2024: $877,037Net Income 2024: $166,9772024

Highlighted filing

2014

Revenue$772,056
Expenses$700,863
Net Income$71,193
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 22, 2015
Return Version
2013v4.0
Gross Receipts
$772,056
Mission and Program Overview

Mission

Provide rural community with water service. The water association provides service to approximately 1,800 households.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,748,078$3,684,267▼ $63,811
Rtn Earn Endowment Incm Other Fnds$2,052,793$2,123,986▲ $71,193
Pd in Cap Srpls Land Bldg Eqp Fund$1,791,398$1,858,446▲ $67,048
Savings and Temporary Cash Investments$1,214,117$1,325,758▲ $111,641
Investments Program Related$85,235$88,445▲ $3,210
Accounts Receivable$71,169$67,974▼ $3,195
Prepaid Expenses and Deferred Charges$32,762$36,163▲ $3,401
Inventories for Sale or Use$44,450$33,942▼ $10,508
Cash and Non-Interest-Bearing Accounts$7,291$7,295▲ $4
Total Assets$5,203,193$5,243,935▲ $40,742
Other Assets Total$91$91→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,294,492$1,197,847▼ $96,645
Other Liabilities$47,331$47,316▼ $15
Accounts Payable and Accrued Expenses$17,179$16,340▼ $839
Total Liabilities$1,359,002$1,261,503▼ $97,499
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,844,191$3,982,432▲ $138,241
Total Liabilities and Net Assets / Fund Balance$5,203,193$5,243,935▲ $40,742

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,674,164$3,381,362-
Land$10,103--
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleBaseOtherTotal
David BarefieldPresident-$1,575$1,575
Joe Lee DurantDirector$109$300$409
Howard CarrollSecretary-$350$350
Ray CrockerVice Preside-$350$350
John P DarnellDirector-$300$300
Stan CopelandDirector-$300$300
Bernard JacksonDirector-$200$200
John MclainDirector-$50$50
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$757,386
Investment Income
$14,670
Other Revenue
$0
Change in Net Assets
$71,193

Audited Revenue Reconciliation

Revenue per Audited Statements
$772,056
Total Revenue per Audited Statements
$772,056
Total Revenue per Form 990
$772,056
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$458,335
Salaries, Compensation, and Employee Benefits$242,528
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$221,519
Depreciation Depletion---$160,838
Interest---$36,216
Insurance---$35,201
Payroll Taxes---$17,475
Travel---$16,764
Office Expenses---$11,398
All Other Expenses---$8,500
Other Expenses---$6,234
Fees for Services Accounting---$5,850
Current Officers, Directors, Trustees, and Key Employees---$3,534
Conferences and Meetings---$434
Fees for Services Legal---$122
Total Functional Expenses$0$0$0$700,863

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$700,863
Total Expenses per Audited Statements$700,863
Total Expenses per Form 990$700,863
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
Customer Meter Deposits$47,316
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 6

“The water association has approximately 1,800 members”

Form 990, Page 6, Part VI, Line 7A

“Election of board members are conducted in august every year at an annual mmeting with the elected board member serving a 4 year term”

Form 990, Page 6, Part VI, Line 8B

“N/a - no other committees”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“Financial statements are made available to any member who makes a request”

Filing and Contact Details

Filer

EIN
64-0477229
Phone
6016573558

Signing Officer

Name
David Barefield
Title
President
Phone
6016573558
Signed
2015-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Barefield
Voting Board Members
7
Independent Board Members
7
Employees
6

Preparer

Preparer
Stephen D Flake CPA
Phone
6627737841
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Grants in aid of construction 67,048”

Raw XML Appendix330 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/BOYAmt017179
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt016340
IRS990/AccountsReceivableGrp/BOYAmt071169
IRS990/AccountsReceivableGrp/EOYAmt067974
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE RURAL COMMUNITY WITH WATER SERVICE. THE WATER ASSOCIATION PROVIDES SERVICE TO APPROXIMATELY 1,800 HOUSEHOLDS.
IRS990/AllOtherExpensesGrp/TotalAmt08500
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0WAYNE SMITH
IRS990/BooksInCareOfDetail/PhoneNum06016773558
IRS990/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 57
IRS990/BooksInCareOfDetail/USAddress/City0PRESTON
IRS990/BooksInCareOfDetail/USAddress/State0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCode039354
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt07291
IRS990/CashNonInterestBearingGrp/EOYAmt07295
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt03534
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt0434
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt014670
IRS990/CYOtherExpensesAmt0458335
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0757386
IRS990/CYRevenuesLessExpensesAmt071193
IRS990/CYSalariesCompEmpBnftPaidAmt0242528
IRS990/CYTotalExpensesAmt0700863
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0772056
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0160838
IRS990/Desc0PROVIDED CONSISTENT AND RELIABLE WATER SERVICE TO APPROXIMATELY 1,800 RURAL COMMUNITY CUSTOMERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt05850
IRS990/FeesForServicesLegalGrp/TotalAmt0122
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0300
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1300
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2350
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3300
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt4200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt550
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt61575
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt7350
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE LEE DURANT
IRS990/Form990PartVIISectionAGrp/PersonNm1STAN COPELAND
IRS990/Form990PartVIISectionAGrp/PersonNm2HOWARD CARROLL
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN P DARNELL
IRS990/Form990PartVIISectionAGrp/PersonNm4BERNARD JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN MCLAIN
IRS990/Form990PartVIISectionAGrp/PersonNm6DAVID BAREFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm7RAY CROCKER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0109
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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0772056
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt035201
IRS990/InterestGrp/TotalAmt036216
IRS990/InventoriesForSaleOrUseGrp/BOYAmt044450
IRS990/InventoriesForSaleOrUseGrp/EOYAmt033942
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt014670
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014670
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsProgramRelatedGrp/BOYAmt085235
IRS990/InvestmentsProgramRelatedGrp/EOYAmt088445
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03381362
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03748078
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03684267
IRS990/LandBldgEquipCostOrOtherBssAmt07065629
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0757386
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE RURAL COMMUNITY WITH WATER SERVICE. THE WATER ASSOCIATION PROVIDES SERVICE TO APPROXIMATELY 1,800 HOUSEHOLDS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01294492
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01197847
IRS990/NetAssetsOrFundBalancesBOYAmt03844191
IRS990/NetAssetsOrFundBalancesEOYAmt03982432
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt011398
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt091
IRS990/OtherAssetsTotalGrp/EOYAmt091
IRS990/OtherChangesInNetAssetsAmt067048
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2CHEMICALS AND TESTING
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/TotalAmt0100351
IRS990/OtherExpensesGrp/TotalAmt169064
IRS990/OtherExpensesGrp/TotalAmt27363
IRS990/OtherExpensesGrp/TotalAmt36234
IRS990/OtherLiabilitiesGrp/BOYAmt047331
IRS990/OtherLiabilitiesGrp/EOYAmt047316
IRS990/OtherSalariesAndWagesGrp/TotalAmt0221519
IRS990/OtherSourcesGrossIncomeAmt081718
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt017475
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt01791398
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt01858446
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032762
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036163
IRS990/PrincipalOfficerNm0DAVID BAREFIELD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1CONNECTION FEES, INSTALLATION
IRS990/ProgramServiceRevenueGrp/Desc2FINANCE CHARGES ON CUSTOMER A
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0704698
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132803
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0704698
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132803
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219885
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt017752
IRS990/PYOtherExpensesAmt0468577
IRS990/PYProgramServiceRevenueAmt0786342
IRS990/PYRevenuesLessExpensesAmt0107893
IRS990/PYSalariesCompEmpBnftPaidAmt0227624
IRS990/PYTotalExpensesAmt0696201
IRS990/PYTotalRevenueAmt0804094
IRS990/ReconcilationRevenueExpnssAmt071193
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02052793
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02123986
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01214117
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01325758
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0700863
IRS990ScheduleD/LandGrp/BookValueAmt010103
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt010103
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03674164
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03381362
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt07055526
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt047316
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER METER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0772056
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03684267
IRS990ScheduleD/TotalExpensesPerForm990Amt0700863
IRS990ScheduleD/TotalLiabilityAmt047316
IRS990ScheduleD/TotalRevenuePerForm990Amt0772056
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0772056
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0700863
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WATER ASSOCIATION HAS APPROXIMATELY 1,800 MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF BOARD MEMBERS ARE CONDUCTED IN AUGUST EVERY YEAR AT AN ANNUAL MMETING WITH THE ELECTED BOARD MEMBER SERVING A 4 YEAR TERM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A - NO OTHER COMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINANCIAL STATEMENTS ARE MADE AVAILABLE TO ANY MEMBER WHO MAKES A REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GRANTS IN AID OF CONSTRUCTION 67,048
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05203193
IRS990/TotalAssetsEOYAmt05243935
IRS990/TotalAssetsGrp/BOYAmt05203193
IRS990/TotalAssetsGrp/EOYAmt05243935
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0700863
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01359002
IRS990/TotalLiabilitiesEOYAmt01261503
IRS990/TotalLiabilitiesGrp/BOYAmt01359002
IRS990/TotalLiabilitiesGrp/EOYAmt01261503
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03844191
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03982432
IRS990/TotalOtherCompensationAmt03425
IRS990/TotalProgramServiceRevenueAmt0757386
IRS990/TotalReportableCompFromOrgAmt0109
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0772056
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0772056
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05203193
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05243935
IRS990/TravelGrp/TotalAmt016764
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 57
IRS990/USAddress/City0PRESTON
IRS990/USAddress/State0MS
IRS990/USAddress/ZIPCode039354
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID BAREFIELD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06016573558
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-22
ReturnHeader/Filer/BusinessName/BusinessNameLine10NORTHWEST KEMPER WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0640477229
ReturnHeader/Filer/PhoneNum06016573558
ReturnHeader/Filer/USAddress/AddressLine10POBOX 57
ReturnHeader/Filer/USAddress/City0PRESTON
ReturnHeader/Filer/USAddress/State0MS
ReturnHeader/Filer/USAddress/ZIPCode039354
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640394922
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WATKINS WARD AND STAFFORD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 270
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode039339
ReturnHeader/PreparerPersonGrp/PhoneNum06627737841
ReturnHeader/PreparerPersonGrp/PreparationDt02015-01-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D FLAKE CPA
ReturnHeader/ReturnTs02015-01-23T07:18:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,243,935
Liabilities
$1,261,503
Net assets
$3,982,432
Revenue
$772,056
Expenses
$700,863
Net income
$71,193
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.99$0.14$4.86$1.04$0.88$0.17
2023Detailed filing. Detailed filing data is available for this year.$4.95$0.26$4.69$1.06$0.90$0.16
2022Detailed filing. Detailed filing data is available for this year.$4.92$0.39$4.53$0.95$0.87$0.08
2021Detailed filing. Detailed filing data is available for this year.$4.96$0.51$4.45$0.88$0.85$0.03
2020Detailed filing. Detailed filing data is available for this year.$5.04$0.63$4.41$0.87$0.78$0.09
2019Detailed filing. Detailed filing data is available for this year.$5.07$0.75$4.32$0.86$0.76$0.09
2018Detailed filing. Detailed filing data is available for this year.$5.06$0.86$4.20$0.85$0.78$0.07
2017Summary only. Only limited summary data is available for this year.$5.09$0.97$4.13$0.80$0.76$0.04
2016Detailed filing. Detailed filing data is available for this year.$5.16$1.09$4.07$0.78$0.72$0.07
2015Detailed filing. Detailed filing data is available for this year.$5.18$1.18$4.00$0.77$0.75$0.02
2014Detailed filing. Detailed filing data is available for this year.$5.24$1.26$3.98$0.77$0.70$0.07
2013Summary only. Only limited summary data is available for this year.$5.20$1.36$3.84$0.80$0.70$0.11
2012Summary only. Only limited summary data is available for this year.$4.17$1.44$2.74$1.03$0.97$0.06