Civic Intelligence

Mississippi Association Of

EIN 64-0500457 • 501(c)6 • Jackson, MS

Profile

Assist county supervisors in advertising opportunities and resources of the various counties, promoting the interest and general welfare of the state, interchanging of ideas , and development of county government.

793 N President StreetJackson, MS 39202

mssupervisors.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.04x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.07x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$344,571

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

15%

Faster revenue growth than 72% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$4,950,767

Up $669,558 (+16%) from 2023

Liabilities

Up

$208,838

Up $111,787 (+115%) from 2023

Net Assets

Up

$4,741,929

Up $557,771 (+13%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin76th percentile

Revenue

Up

$3,184,509

Up $414,790 (+15%) from 2023

Expenses

Up

$2,714,510

Up $426,841 (+19%) from 2023

Net Income

Down

$469,999

Down $12,051 (-2.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,006,855Liabilities 2011: $21,582Net Assets 2011: $1,985,2732011Assets 2012: $1,977,774Liabilities 2012: $104,554Net Assets 2012: $1,873,2202012Assets 2013: $1,906,996Liabilities 2013: $15,022Net Assets 2013: $1,891,9742013Assets 2014: $1,845,432Liabilities 2014: $25,913Net Assets 2014: $1,819,5192014Assets 2015: $1,885,195Liabilities 2015: $39,735Net Assets 2015: $1,845,4602015Assets 2016: $2,012,442Liabilities 2016: $26,872Net Assets 2016: $1,985,5702016Assets 2017: $2,303,372Liabilities 2017: $27,591Net Assets 2017: $2,275,7812017Assets 2018: $2,516,287Liabilities 2018: $65,024Net Assets 2018: $2,451,2632018Assets 2019: $2,522,663Liabilities 2019: $5,966Net Assets 2019: $2,516,6972019Assets 2020: $2,700,949Liabilities 2020: $27,772Net Assets 2020: $2,673,1772020Assets 2021: $3,451,955Liabilities 2021: $137,377Net Assets 2021: $3,314,5782021Assets 2022: $3,874,042Liabilities 2022: $151,611Net Assets 2022: $3,722,4312022Assets 2023: $4,281,209Liabilities 2023: $97,051Net Assets 2023: $4,184,1582023Assets 2024: $4,950,767Liabilities 2024: $208,838Net Assets 2024: $4,741,9292024

Highlighted filing

2024

Assets$4,950,767
Liabilities$208,838
Net Assets$4,741,929
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $824,434Expenses 2011: $1,027,974Net Income 2011: -$203,5402011Revenue 2012: $1,049,372Expenses 2012: $1,161,425Net Income 2012: -$112,0532012Revenue 2013: $1,209,872Expenses 2013: $1,191,118Net Income 2013: $18,7542013Revenue 2014: $1,255,575Expenses 2014: $1,328,030Net Income 2014: -$72,4552014Revenue 2015: $1,416,649Expenses 2015: $1,390,708Net Income 2015: $25,9412015Revenue 2016: $1,686,736Expenses 2016: $1,546,626Net Income 2016: $140,1102016Revenue 2017: $1,912,543Expenses 2017: $1,622,332Net Income 2017: $290,2112017Revenue 2018: $1,944,443Expenses 2018: $1,768,962Net Income 2018: $175,4812018Revenue 2019: $1,894,776Expenses 2019: $1,830,548Net Income 2019: $64,2282019Revenue 2020: $1,889,742Expenses 2020: $1,736,758Net Income 2020: $152,9842020Revenue 2021: $2,357,721Expenses 2021: $1,708,452Net Income 2021: $649,2692021Revenue 2022: $2,427,523Expenses 2022: $1,960,437Net Income 2022: $467,0862022Revenue 2023: $2,769,719Expenses 2023: $2,287,669Net Income 2023: $482,0502023Revenue 2024: $3,184,509Expenses 2024: $2,714,510Net Income 2024: $469,9992024

Highlighted filing

2024

Revenue$3,184,509
Expenses$2,714,510
Net Income$469,999
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,950,767
Liabilities
$208,838
Net assets
$4,741,929
Revenue
$3,184,509
Expenses
$2,714,510
Net income
$469,999
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.95$0.21$4.74$3.18$2.71$0.47
2023Detailed filing. Detailed filing data is available for this year.$4.28$0.10$4.18$2.77$2.29$0.48
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.15$3.72$2.43$1.96$0.47
2021Detailed filing. Detailed filing data is available for this year.$3.45$0.14$3.31$2.36$1.71$0.65
2020Detailed filing. Detailed filing data is available for this year.$2.70$0.03$2.67$1.89$1.74$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.52$0.01$2.52$1.89$1.83$0.06
2018Summary only. Only limited summary data is available for this year.$2.52$0.07$2.45$1.94$1.77$0.18
2017Summary only. Only limited summary data is available for this year.$2.30$0.03$2.28$1.91$1.62$0.29
2016Summary only. Only limited summary data is available for this year.$2.01$0.03$1.99$1.69$1.55$0.14
2015Summary only. Only limited summary data is available for this year.$1.89$0.04$1.85$1.42$1.39$0.03
2014Summary only. Only limited summary data is available for this year.$1.85$0.03$1.82$1.26$1.33$0.07
2013Summary only. Only limited summary data is available for this year.$1.91$0.02$1.89$1.21$1.19$0.02
2012Summary only. Only limited summary data is available for this year.$1.98$0.10$1.87$1.05$1.16$0.11
2011Summary only. Only limited summary data is available for this year.$2.01$0.02$1.99$0.82$1.03$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 15, 2024
Return Version
2023v6.0
Gross Receipts
$3,222,672
Mission and Program Overview

Mission

Assist county supervisors in advertising opportunities and resources of the various counties, promoting the interest and general welfare of the state, interchanging of ideas , and development of county government.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,472,705$3,201,387▼ $271,318
Cash and Non-Interest-Bearing Accounts$129,628$1,027,481▲ $897,853
Land, Buildings, and Equipment, Net$431,539$428,714▼ $2,825
Accounts Receivable$205,721$250,885▲ $45,164
Prepaid Expenses and Deferred Charges$41,131$41,815▲ $684
Total Assets$4,281,209$4,950,767▲ $669,558
Other Assets Total$485$485→ $0
Liabilities
Accounts Payable and Accrued Expenses$54,981$170,713▲ $115,732
Deferred Revenue$42,070$38,125▼ $3,945
Total Liabilities$97,051$208,838▲ $111,787
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,184,158$4,741,929▲ $557,771
Total Net Assets Fund Balance$4,184,158$4,741,929▲ $557,771
Total Liabilities and Net Assets / Fund Balance$4,281,209$4,950,767▲ $669,558

Asset Categories

AssetBook ValueDepreciationBasis
Land$289,977-$289,977
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Derrick SurretteExecutive DiPT$301,250$43,321$344,571
Derrick SurretteExecutive Director-$301,250$43,321$344,571
Steve GrayDirector ofFT$168,778$27,419$196,197
Steve GrayDirector of Gov. Aff-$168,778$27,419$196,197

Board Members and Trustees

NameTitle
Greg CollierPresident
Angela HutchinsDirector
Anjuan BrownDirector
Chris McintireDirector
Danny CraftDirector
Fulton WareDirector
Greg ShawDirector
Howard HammonsDirector
James E DunnDirector
James GunnDirector
James VoylesDirector
Kenyon JacksonDirector
Kevin CumberlandDirector
Kevin ShowsDirector
Landis MickensDirector
Larry KingDirector
Michael LottDirector
Orlando TrainerDirector
Paul MoselyDirector
Paul PearsonDirector
Phil DickersonDirector
R B DavisDirector
Stallard WilliamsDirector
William BanksDirector
William BlissardDirector
William H CochranDirector
Troy Ross1st Vice Pre
Debra Mabry2nd Vice Pr
Tony Sandridge3rd Vice Pre
Steven CrotwellImmediate Pa
Calvin NewsomSargeant-at-
Barney J WadeSecretary-tr
Revenue and Support

Revenue Composition

Contributions and Grants
$208,850
Program Service Revenue
$2,840,256
Investment Income
$135,403
Other Revenue
$0
Change in Net Assets
$469,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,184,509
Total Revenue per Audited Statements
$3,184,509
Total Revenue per Form 990
$3,184,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,497,370
Salaries, Compensation, and Employee Benefits$1,189,140
Grants and Similar Amounts Paid$23,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$814,008
Other Salaries and Wages---$607,456
Current Officers, Directors, Trustees, and Key Employees---$399,318
Travel---$244,494
Office Expenses---$136,095
Pension Plan Contributions---$69,100
Payroll Taxes---$63,292
Information Technology---$55,091
Other Employee Benefits---$49,974
Occupancy---$47,781
Fees for Services Lobbying---$45,000
Fees for Services Accounting---$39,184
Fees for Services Other---$29,780
Depreciation Depletion---$28,320
Fees for Services Legal---$27,500
Insurance---$23,271
Grants to Domestic Individuals---$23,000
Fees for Service Investment Mgmnt Fees---$6,846
Benefits to Members---$5,000
Total Functional Expenses$0$0$0$2,714,510

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,714,510
Total Expenses per Audited Statements$2,714,510
Total Expenses per Form 990$2,714,510
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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

“Executive director and cpa will review.”

Form 990, Page 6, Part VI, Line 15A

“The executive director's salary is approved by the finance and executive committees. Both the finance and executive committees meet and review the prior budget and decide if an increase in salary is merited.”

Form 990, Page 6, Part VI, Line 15B

“The executive director performs evaluations and determines salary increases for key employees.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Mississippi Association of
EIN
64-0500457
Phone
6013532741
Address
793 N PRESIDENT STREET, JACKSON, MS 39202

Signing Officer

Name
Derrick Surrette
Title
Executive Director
Phone
6013532741
Signed
2024-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derrick Surrette
Formed
1929
Legal Domicile
Ms
Voting Board Members
32
Independent Board Members
32
Employees
7

Preparer

Firm
Corbin & Biggs Pllc
Address
385-B HIGHLAND COLONY PARKWAY SUIT, RIDGELAND, MS 39157
Preparer
George M Biggs Jr
Phone
6019572001
Supplemental Narrative

Additional Explanations

Form 990

“Assist county supervisors in advertising opportunities & resources of the various counties, promoting the interest and general welfare of the state, interchanging of ideas & development of government”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association operates as a tax-exempt entity under internal revenue service code section 501(c)(6). Accounting rules prescribe when to recognize and how to measure the financial statement effect, if any, of income tax positions taken or expected to be taken on income tax returns including the position that the association continues to qualify as a tax- exempt organization. Management evaluates the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed on the association upon examination by there levant taxing authorities, a liability would be recognized in the consolidated statement of financial position along with any penalties and interest that would result from that assessment. Should any penalties and interest be incurred, the association's policy would be to recognize them as operating expenses. Based on management's evaluation, no liabilities or penalties and interest are required to be recorded for uncertain tax positions. The years ended september 30, 2024, 2023 and 2022, remain subject to examination by the internal revenue service and mississippi department of revenue.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt192ND VICE PR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23SARGEANT-AT-
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IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
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