Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
EIN 64-0508507 • 501(c)12 • Porterville, MS
Profile
To provide water for domestic, commercial, agricultural and industrial needs for the residents in the area of the community of porterville, mississippi.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.9% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Up$2,518,605
Up $181,010 (+7.7%) from 2024
Liabilities
Up$1,133,528
Up $126,916 (+13%) from 2024
Net Assets
Up$1,385,077
Up $54,094 (+4.1%) from 2024
Revenue
Up$685,191
Up $96,747 (+16%) from 2024
Expenses
Up$631,096
Up $32,867 (+5.5%) from 2024
Net Income
Up$54,095
Up $63,880 (+653%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide water for domestic, commercial, agricultural and industrial needs for the residents in the area of the community of porterville, mississippi.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,041,146 | $1,955,546 | ▼ $85,600 |
| Savings and Temporary Cash Investments | $233,569 | $287,817 | ▲ $54,248 |
| Cash and Non-Interest-Bearing Accounts | - | $200,000 | - |
| Accounts Receivable | $46,335 | $57,102 | ▲ $10,767 |
| Prepaid Expenses and Deferred Charges | $15,172 | $17,203 | ▲ $2,031 |
| Investments Program Related | $1,373 | $937 | ▼ $436 |
| Total Assets | $2,337,595 | $2,518,605 | ▲ $181,010 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $935,202 | $864,128 | ▼ $71,074 |
| Other Liabilities | $59,784 | $256,542 | ▲ $196,758 |
| Accounts Payable and Accrued Expenses | $11,626 | $12,858 | ▲ $1,232 |
| Total Liabilities | $1,006,612 | $1,133,528 | ▲ $126,916 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,276,946 | $1,330,599 | ▲ $53,653 |
| Net Assets With Donor Restrictions | $54,037 | $54,478 | ▲ $441 |
| Total Net Assets Fund Balance | $1,330,983 | $1,385,077 | ▲ $54,094 |
| Total Liabilities and Net Assets / Fund Balance | $2,337,595 | $2,518,605 | ▲ $181,010 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,937,511 | $2,918,529 | $4,856,040 |
| Land | $18,035 | - | $18,035 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Cervera Davis | President | PT | $6,000 | $6,000 |
| Charles Cross | Director | - | $900 | $900 |
| Danny Simon | Director | - | $900 | $900 |
| Johnny Brown | Director | - | $900 | $900 |
| Andrew Fleming | Director | - | $825 | $825 |
| Gladys Bryant | Director | - | $825 | $825 |
| Louie Hopson | Vice Preside | - | $825 | $825 |
| Line Item | Amount |
|---|---|
| Other Expenses | $426,275 |
| Salaries, Compensation, and Employee Benefits | $204,821 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $241,125 | - | - | $241,125 |
| Other Salaries and Wages | $179,757 | - | - | $179,757 |
| Depreciation Depletion | $100,791 | - | - | $100,791 |
| Insurance | $23,821 | - | - | $23,821 |
| Interest | $19,934 | - | - | $19,934 |
| Fees for Services Accounting | $15,309 | - | - | $15,309 |
| Office Expenses | $14,228 | - | - | $14,228 |
| Payroll Taxes | $13,889 | - | - | $13,889 |
| Current Officers, Directors, Trustees, and Key Employees | - | $11,175 | - | $11,175 |
| Fees for Services Legal | $7,684 | - | - | $7,684 |
| Travel | $3,383 | - | - | $3,383 |
| Total Functional Expenses | $619,921 | $11,175 | $0 | $631,096 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $631,097 |
| Expenses per Audited Statements | $631,096 |
| Total Expenses per Form 990 | $631,096 |
| Expenses Not Reported on Form 990 | $1 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Refundable Advance | $200,000 |
| MEMBERS' METER DEPOSITS | $52,679 |
| Due to Customers | $3,863 |
“At each annual meeting the members elect for a term of four years the number of directors whose terms of office have expired.”
“The president of board of directors reviews form 990 before signing the e- file authorization form. Form 990 is made available for review to all board members at the annual board meeting.”
“Disclosure of governing documents, policies, and financial statements are made to members of the association upon request.”
“Porterville water association is made up of approximately 975 members. The association provides water for domestic, agricultural, and industrial purposes to its members.”
“Bad debt expense 2,763 0 0 contract labor 25,952 0 0 gas 20,623 0 0 materials & supplies 71,651 0 0 miscellaneous 6,812 0 0 rent 200 0 0 repairs and maintenance 26,791 0 0 retirement expense 3,096 0 0 utilities 83,237 0 0 total 241,125 0 0”
“Book / tax depreciation difference -1”
“Book / tax depreciation difference 1”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 11626 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12858 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 46335 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 57102 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE WATER FOR DOMESTIC, COMMERCIAL, AGRICULTURAL AND INDUSTRIAL NEEDS FOR THE RESIDENTS IN THE AREA OF THE COMMUNITY OF PORTERVILLE, MISSISSIPPI. |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SUE STUART |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6624769614 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P SQUARE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTERVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39352 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 200000 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 11175 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 11175 |
| 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 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5009 |
| IRS990/CYOtherExpensesAmt | 0 | 426275 |
| IRS990/CYOtherRevenueAmt | 0 | 2659 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 677523 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 54095 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 204821 |
| IRS990/CYTotalExpensesAmt | 0 | 631096 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 685191 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 100791 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 100791 |
| IRS990/Desc | 0 | PORTERVILLE WATER ASSOCIATION IS MADE UP OF APPROXIMATELY 975 MEMBERS. THE ASSOCIATION PROVIDES WATER FOR DOMESTIC, AGRICULTURAL, AND INDUSTRIAL PURPOSES TO ITS MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 54037 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 54478 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 15309 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15309 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 7684 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 7684 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 241125 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 241125 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 6.00 |
| 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/AverageHoursPerWeekRt | 6 | 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CERVERA DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOHNNY BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHARLES CROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DANNY SIMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GLADYS BRYANT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANDREW FLEMING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LOUIE HOPSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 6000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 825 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 825 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 825 |
| 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/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 686177 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 3645 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23821 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23821 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 19934 |
| IRS990/InterestGrp/TotalAmt | 0 | 19934 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5009 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5009 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 1373 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 937 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2918529 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2041146 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1955546 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4874075 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 986 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 877523 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE WATER FOR DOMESTIC, COMMERCIAL, AGRICULTURAL AND INDUSTRIAL NEEDS FOR THE RESIDENTS IN THE AREA OF THE COMMUNITY OF PORTERVILLE, MISSISSIPPI. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1330983 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1385077 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2659 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 2659 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 1659 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1276946 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1330599 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 14228 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14228 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 59784 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 256542 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 179757 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 179757 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 8654 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13889 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13889 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15172 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17203 |
| IRS990/PrincipalOfficerNm | 0 | CERVERA DAVIS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SERVICE CHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONNECTIONS FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MEMBERSHIP FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 654134 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 9919 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 7998 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 5322 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 654134 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 9919 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 7998 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 5322 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 150 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PORTERVILLE WATER ASSOCIATION IS MADE UP OF APPROXIMATELY 975 MEMBERS. THE ASSOCIATION PROVIDES WATER FOR DOMESTIC, AGRICULTURAL, AND INDUSTRIAL PURPOSES TO ITS MEMBERS. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 619921 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 677523 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 8041 |
| IRS990/PYOtherExpensesAmt | 0 | 372943 |
| IRS990/PYOtherRevenueAmt | 0 | 2430 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 577973 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -9785 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 225286 |
| IRS990/PYTotalExpensesAmt | 0 | 598229 |
| IRS990/PYTotalRevenueAmt | 0 | 588444 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 54095 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 2659 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 233569 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 287817 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 631096 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 18035 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 18035 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1937511 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2918529 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4856040 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 200000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 52679 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 3863 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | REFUNDABLE ADVANCE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | MEMBERS' METER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DUE TO CUSTOMERS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 685191 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK / TAX DEPRECIATION DIFFERENCE 1 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1955546 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 631096 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 256542 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 685191 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 685191 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 631097 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PORTERVILLE WATER ASSOCIATION IS MADE UP OF APPROXIMATELY 975 MEMBERS. THE ASSOCIATION PROVIDES WATER FOR DOMESTIC, AGRICULTURAL, AND INDUSTRIAL PURPOSES TO ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AT EACH ANNUAL MEETING THE MEMBERS ELECT FOR A TERM OF FOUR YEARS THE NUMBER OF DIRECTORS WHOSE TERMS OF OFFICE HAVE EXPIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE PRESIDENT OF BOARD OF DIRECTORS REVIEWS FORM 990 BEFORE SIGNING THE E- FILE AUTHORIZATION FORM. FORM 990 IS MADE AVAILABLE FOR REVIEW TO ALL BOARD MEMBERS AT THE ANNUAL BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE TO MEMBERS OF THE ASSOCIATION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BAD DEBT EXPENSE 2,763 0 0 CONTRACT LABOR 25,952 0 0 GAS 20,623 0 0 MATERIALS & SUPPLIES 71,651 0 0 MISCELLANEOUS 6,812 0 0 RENT 200 0 0 REPAIRS AND MAINTENANCE 26,791 0 0 RETIREMENT EXPENSE 3,096 0 0 UTILITIES 83,237 0 0 TOTAL 241,125 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE -1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CERVERA DAVIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-17 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PORT |
| ReturnHeader/Filer/EIN | 0 | 640508507 |
| ReturnHeader/Filer/PhoneNum | 0 | 6623239071 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | POST OFFICE BOX 8 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORTERVILLE |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640394922 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WATKINS WARD AND STAFFORD PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 1345 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STARKVILLE |
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| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6623239071 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN N RUSSELL CPA |
| ReturnHeader/ReturnTs | 0 | 2025-12-18T14:26:47-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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