Civic Intelligence

Lincoln Rural Water Assn Inc

EIN 64-0500305 • 501(c)12 • Brookhaven, MS

Profile

Provide safe, clean water to rural communities.

PO Drawer 712Brookhaven, MS 39602

lincolnruralwater.com

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.28x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

1.34x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Net Margin

29th percentile

1.8%

Higher net margin than 29% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)12 • $10M-$25M nonprofits • Source year 2025

Asset Growth

87th percentile

20%

Faster asset growth than 87% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

68th percentile

10%

Faster revenue growth than 68% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$12,281,662

Up $2,034,756 (+20%) from 2024

Liabilities

Up

$3,383,758

Up $1,990,498 (+143%) from 2024

Net Assets

Up

$8,897,904

Up $44,258 (+0.5%) from 2024

Operations
Liabilities / Revenue56th percentileNet Margin29th percentile

Revenue

Up

$2,522,953

Up $230,866 (+10%) from 2024

Expenses

Up

$2,478,695

Up $272,895 (+12%) from 2024

Net Income

Down

$44,258

Down $42,029 (-49%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$15M$10M$5.0M$0Assets 2011: $9,092,245Liabilities 2011: $3,929,928Net Assets 2011: $5,162,3172011Assets 2012: $9,008,800Liabilities 2012: $3,721,123Net Assets 2012: $5,287,6772012Assets 2013: $8,860,620Liabilities 2013: $3,502,423Net Assets 2013: $5,358,1972013Assets 2014: $8,870,487Liabilities 2014: $3,296,698Net Assets 2014: $5,573,7892014Assets 2015: $8,511,110Liabilities 2015: $1,345,364Net Assets 2015: $7,165,7462015Assets 2016: $8,801,147Liabilities 2016: $1,350,149Net Assets 2016: $7,450,9982016Assets 2017: $8,702,528Liabilities 2017: $1,075,362Net Assets 2017: $7,627,1662017Assets 2018: $8,758,752Liabilities 2018: $871,118Net Assets 2018: $7,887,6342018Assets 2019: $9,631,488Liabilities 2019: $1,572,748Net Assets 2019: $8,058,7402019Assets 2020: $9,629,609Liabilities 2020: $1,520,158Net Assets 2020: $8,109,4512020Assets 2021: $9,573,897Liabilities 2021: $1,453,485Net Assets 2021: $8,120,4122021Assets 2022: $9,494,287Liabilities 2022: $1,272,810Net Assets 2022: $8,221,4772022Assets 2023: $10,141,634Liabilities 2023: $1,374,275Net Assets 2023: $8,767,3592023Assets 2024: $10,246,906Liabilities 2024: $1,393,260Net Assets 2024: $8,853,6462024Assets 2025: $12,281,662Liabilities 2025: $3,383,758Net Assets 2025: $8,897,9042025

Highlighted filing

2025

Assets$12,281,662
Liabilities$3,383,758
Net Assets$8,897,904
Open 2025 Filing

Operations Trend

Revenue Growth68th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2011: $1,945,301Expenses 2011: $1,739,020Net Income 2011: $206,2812011Revenue 2012: $1,873,151Expenses 2012: $1,747,791Net Income 2012: $125,3602012Revenue 2013: $1,832,228Expenses 2013: $1,761,709Net Income 2013: $70,5192013Revenue 2014: $1,901,256Expenses 2014: $1,685,684Net Income 2014: $215,5722014Revenue 2015: $3,326,323Expenses 2015: $1,734,366Net Income 2015: $1,591,9572015Revenue 2016: $1,836,845Expenses 2016: $1,551,593Net Income 2016: $285,2522016Revenue 2017: $1,795,851Expenses 2017: $1,619,683Net Income 2017: $176,1682017Revenue 2018: $1,923,694Expenses 2018: $1,663,251Net Income 2018: $260,4432018Revenue 2019: $1,852,629Expenses 2019: $1,681,523Net Income 2019: $171,1062019Revenue 2020: $1,853,071Expenses 2020: $1,802,360Net Income 2020: $50,7112020Revenue 2021: $1,854,493Expenses 2021: $1,843,532Net Income 2021: $10,9612021Revenue 2022: $2,084,801Expenses 2022: $1,983,736Net Income 2022: $101,0652022Revenue 2023: $2,590,872Expenses 2023: $2,044,990Net Income 2023: $545,8822023Revenue 2024: $2,292,087Expenses 2024: $2,205,800Net Income 2024: $86,2872024Revenue 2025: $2,522,953Expenses 2025: $2,478,695Net Income 2025: $44,2582025

Highlighted filing

2025

Revenue$2,522,953
Expenses$2,478,695
Net Income$44,258
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,281,662
Liabilities
$3,383,758
Net assets
$8,897,904
Revenue
$2,522,953
Expenses
$2,478,695
Net income
$44,258
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.3$3.38$8.90$2.52$2.48$0.04
2024Detailed filing. Detailed filing data is available for this year.$10.2$1.39$8.85$2.29$2.21$0.09
2023Detailed filing. Detailed filing data is available for this year.$10.1$1.37$8.77$2.59$2.04$0.55
2022Detailed filing. Detailed filing data is available for this year.$9.49$1.27$8.22$2.08$1.98$0.10
2021Detailed filing. Detailed filing data is available for this year.$9.57$1.45$8.12$1.85$1.84$0.01
2020Detailed filing. Detailed filing data is available for this year.$9.63$1.52$8.11$1.85$1.80$0.05
2019Detailed filing. Detailed filing data is available for this year.$9.63$1.57$8.06$1.85$1.68$0.17
2018Summary only. Only limited summary data is available for this year.$8.76$0.87$7.89$1.92$1.66$0.26
2017Summary only. Only limited summary data is available for this year.$8.70$1.08$7.63$1.80$1.62$0.18
2016Summary only. Only limited summary data is available for this year.$8.80$1.35$7.45$1.84$1.55$0.29
2015Summary only. Only limited summary data is available for this year.$8.51$1.35$7.17$3.33$1.73$1.59
2014Summary only. Only limited summary data is available for this year.$8.87$3.30$5.57$1.90$1.69$0.22
2013Summary only. Only limited summary data is available for this year.$8.86$3.50$5.36$1.83$1.76$0.07
2012Summary only. Only limited summary data is available for this year.$9.01$3.72$5.29$1.87$1.75$0.13
2011Summary only. Only limited summary data is available for this year.$9.09$3.93$5.16$1.95$1.74$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 12, 2026
Return Version
2025v4.0
Gross Receipts
$2,529,452
Mission and Program Overview

Mission

Provide safe, clean water to rural communities.

To provide safe, high quality water services to rural landowners in lincoln county, ms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,274,512$6,915,308▼ $359,204
Cash and Non-Interest-Bearing Accounts$2,533,397$2,457,022▼ $76,375
Accounts Receivable$169,397$220,624▲ $51,227
Inventories for Sale or Use$72,125$93,806▲ $21,681
Prepaid Expenses and Deferred Charges$4,089$4,014▼ $75
Total Assets$10,246,906$12,281,662▲ $2,034,756
Other Assets Total$193,386$2,590,888▲ $2,397,502
Liabilities
Deferred Revenue$174,048$2,337,193▲ $2,163,145
Unsecured Notes Loans Payable$1,007,494$848,753▼ $158,741
Other Liabilities$171,204$174,016▲ $2,812
Accounts Payable and Accrued Expenses$40,514$23,796▼ $16,718
Total Liabilities$1,393,260$3,383,758▲ $1,990,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,853,646$8,897,904▲ $44,258
Total Net Assets Fund Balance$8,853,646$8,897,904▲ $44,258
Total Liabilities and Net Assets / Fund Balance$10,246,906$12,281,662▲ $2,034,756

Asset Categories

AssetBook ValueDepreciationBasis
Land$45,759-$45,759
Other Assets Org$2,590,888--
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Tommy CupitPresident
Dale LoweryDirector
Edward CaseDirector
Johnny KingDirector
Mike ElliottDirector
Keith LewisSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,482,119
Investment Income
$40,834
Other Revenue
$0
Change in Net Assets
$44,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,810,329
Salaries, Compensation, and Employee Benefits$668,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$1,288,784
Other Salaries and Wages---$620,203
Depreciation Depletion---$431,950
Interest---$67,973
Payroll Taxes---$48,163
Fees for Services Legal---$21,622
Total Functional Expenses$0$0$0$2,478,695
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$169,816
Other Payables$4,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

“Review will be performed at the annual board meeting.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Lincoln Rural Water Assn Inc
EIN
64-0500305
Phone
6018336449
Address
PO DRAWER 712, BROOKHAVEN, MS 39602

Signing Officer

Name
Tommy Cupit
Title
President
Phone
6018336449
Signed
2026-03-12

Organization Details

Principal Officer
Tommy Cupit
Formed
1968
Legal Domicile
Ms
Voting Board Members
6
Independent Board Members
5,252
Employees
11

Preparer

Firm
Jeannie Pyeatt CPA Pllc
Address
225 S CHURCH ST, BROOKHAVEN, MS 39601
Preparer
Billie Jean Pyeatt
Phone
6018334800
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provide safe, clean water to rural communities.”

Form 990, Part IX, Line 11G

“Bad debts 21,551 0 0 bank charges 1,551 0 0 chemicals 47,599 0 0 contract labor 9,858 0 0 insurance 299,819 0 0 office 68,271 0 0 miscellaneous 15,462 0 0 repairs 114,949 0 0 employee and director expense 27,268 0 0 supplies and materials 329,748 0 0 truck expense 50,494 0 0 utilities and telephone 282,830 0 0 water supplies 19,384 0 0 total 1,288,784 0 0”

Raw XML Appendix295 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW WILL BE PERFORMED AT THE ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BAD DEBTS 21,551 0 0 BANK CHARGES 1,551 0 0 CHEMICALS 47,599 0 0 CONTRACT LABOR 9,858 0 0 INSURANCE 299,819 0 0 OFFICE 68,271 0 0 MISCELLANEOUS 15,462 0 0 REPAIRS 114,949 0 0 EMPLOYEE AND DIRECTOR EXPENSE 27,268 0 0 SUPPLIES AND MATERIALS 329,748 0 0 TRUCK EXPENSE 50,494 0 0 UTILITIES AND TELEPHONE 282,830 0 0 WATER SUPPLIES 19,384 0 0 TOTAL 1,288,784 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010246906
IRS990/TotalAssetsEOYAmt012281662
IRS990/TotalAssetsGrp/BOYAmt010246906
IRS990/TotalAssetsGrp/EOYAmt012281662
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02478695
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01393260
IRS990/TotalLiabilitiesEOYAmt03383758
IRS990/TotalLiabilitiesGrp/BOYAmt01393260
IRS990/TotalLiabilitiesGrp/EOYAmt03383758
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08853646
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08897904
IRS990/TotalOtherProgSrvcExpenseAmt02478695
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt03380
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03380
IRS990/TotalProgramServiceExpensesAmt02478695
IRS990/TotalProgramServiceRevenueAmt02482119
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02522953
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02522953
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010246906
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012281662
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01007494
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0848753
IRS990/USAddress/AddressLine1Txt02524 HEUCKS RETREAT
IRS990/USAddress/CityNm0WESSON
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039191
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05252
IRS990/WebsiteAddressTxt0LINCOLNRURALWATER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TOMMY CUPIT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06018336449
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINCOLN RURAL WATER ASSN INC
ReturnHeader/Filer/BusinessNameControlTxt0LINC
ReturnHeader/Filer/EIN0640500305
ReturnHeader/Filer/PhoneNum06018336449
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO DRAWER 712
ReturnHeader/Filer/USAddress/CityNm0BROOKHAVEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039602
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461840266
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEANNIE PYEATT CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0225 S CHURCH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKHAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039601
ReturnHeader/PreparerPersonGrp/PhoneNum06018334800
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BILLIE JEAN PYEATT
ReturnHeader/ReturnTs02026-03-16T19:05:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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