Civic Intelligence

Lampton Water Association

990 • Fiscal year 2014 • EIN 64-0510572

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

Organization ProfileN/A
P O Box 901Columbia, MS 39429

(601) 736-3449

Siviq Scores

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

Liabilities / Assets

75th percentile

0.49x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

2.73x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

47th percentile

1.8%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

40th percentile

-1.3%

Faster asset growth than 40% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

79th percentile

11%

Faster revenue growth than 79% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$1,497,266

Down $20,006 (-1.3%) from 2013

Net Assets

Up

$759,509

Up $4,775 (+0.6%) from 2013

Liabilities

Down

$737,757

Down $24,781 (-3.2%) from 2013

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin47th percentile

Revenue

Up

$269,939

Up $26,472 (+11%) from 2013

Expenses

Up

$265,164

Up $14,258 (+5.7%) from 2013

Net Income

Up

$4,775

Up $12,214 (+164%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,650,796Liabilities 2010: $912,079Net Assets 2010: $738,7172010Assets 2012: $1,580,680Liabilities 2012: $818,507Net Assets 2012: $762,1732012Assets 2013: $1,517,272Liabilities 2013: $762,538Net Assets 2013: $754,7342013Assets 2014: $1,497,266Liabilities 2014: $737,757Net Assets 2014: $759,5092014Assets 2015: $2,271,312Liabilities 2015: $1,488,728Net Assets 2015: $782,5842015Assets 2016: $2,869,003Liabilities 2016: $1,526,234Net Assets 2016: $1,342,7692016Assets 2017: $2,638,144Liabilities 2017: $1,341,967Net Assets 2017: $1,296,1772017Assets 2018: $2,501,884Liabilities 2018: $1,253,707Net Assets 2018: $1,248,1772018Assets 2019: $2,415,050Liabilities 2019: $1,175,146Net Assets 2019: $1,239,9042019Assets 2020: $2,365,186Liabilities 2020: $1,073,805Net Assets 2020: $1,291,3812020Assets 2021: $2,278,874Liabilities 2021: $977,453Net Assets 2021: $1,301,4212021Assets 2022: $2,209,520Liabilities 2022: $904,278Net Assets 2022: $1,305,2422022Assets 2023: $2,163,858Liabilities 2023: $820,289Net Assets 2023: $1,343,5692023Assets 2024: $2,480,971Liabilities 2024: $772,337Net Assets 2024: $1,708,6342024

Highlighted filing

2014

Assets$1,497,266
Liabilities$737,757
Net Assets$759,509
Open 2014 Filing

Operations Trend

Revenue Growth79th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $310,012Expenses 2010: $272,922Net Income 2010: $37,0902010Expenses 2012: $247,2192012Revenue 2013: $243,467Expenses 2013: $250,906Net Income 2013: -$7,4392013Revenue 2014: $269,939Expenses 2014: $265,164Net Income 2014: $4,7752014Revenue 2015: $299,505Expenses 2015: $276,430Net Income 2015: $23,0752015Revenue 2016: $849,903Expenses 2016: $289,718Net Income 2016: $560,1852016Revenue 2017: $293,773Expenses 2017: $340,365Net Income 2017: -$46,5922017Revenue 2018: $301,144Expenses 2018: $349,144Net Income 2018: -$48,0002018Revenue 2019: $301,666Expenses 2019: $309,939Net Income 2019: -$8,2732019Revenue 2020: $341,529Expenses 2020: $290,053Net Income 2020: $51,4762020Revenue 2021: $311,346Expenses 2021: $301,306Net Income 2021: $10,0402021Revenue 2022: $312,970Expenses 2022: $309,149Net Income 2022: $3,8212022Revenue 2023: $372,038Expenses 2023: $333,713Net Income 2023: $38,3252023Revenue 2024: $836,207Expenses 2024: $471,144Net Income 2024: $365,0632024

Highlighted filing

2014

Revenue$269,939
Expenses$265,164
Net Income$4,775
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$269,939
Mission and Program Overview

Mission

Rural water association organized to provide water to residents of the community.

Rural water association organized to provide water t0 residents of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$974,492$954,109▼ $20,383
Savings and Temporary Cash Investments$447,455$448,761▲ $1,306
Cash and Non-Interest-Bearing Accounts$52,498$43,237▼ $9,261
Accounts Receivable$24,606$30,632▲ $6,026
Other Notes and Loans Receivable, Net$18,221$20,527▲ $2,306
Total Assets$1,517,272$1,497,266▼ $20,006
Liabilities
Mortgage Notes Payable Secured by Investment Property$750,188$705,006▼ $45,182
Other Liabilities$9,484$21,041▲ $11,557
Accounts Payable and Accrued Expenses$2,866$11,710▲ $8,844
Total Liabilities$762,538$737,757▼ $24,781
Net Assets / Fund Balance
Unrestricted Net Assets$754,734$759,509▲ $4,775
Total Net Assets Fund Balance$754,734$759,509▲ $4,775
Total Liabilities and Net Assets / Fund Balance$1,517,272$1,497,266▼ $20,006

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$953,409$902,181$1,855,590
Land$700-$700
Compensation and Service Providers
Top Officer Pay59th percentile

Board Members and Trustees

NameTitle
Jd StepneyPresident
Joe BarberVice President
Arthur LumzyDirector
Leslie PetersDirector
Raymond RideoutDirector
Lloyd JohnsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$268,660
Investment Income
$1,279
Other Revenue
$0
Change in Net Assets
$4,775

Audited Revenue Reconciliation

Revenue per Audited Statements
$269,939
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$269,939
Total Revenue per Form 990
$269,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,507
Salaries, Compensation, and Employee Benefits$72,657
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$66,448--$66,448
Depreciation Depletion$45,039--$45,039
All Other Expenses$19,286--$19,286
Interest$16,822--$16,822
Insurance$13,793--$13,793
Other Expenses$8,758--$8,758
Payroll Taxes$6,209--$6,209
Office Expenses$5,668--$5,668
Fees for Services Legal$3,720--$3,720
Fees for Services Accounting$3,000--$3,000
Total Functional Expenses$265,164$0$0$265,164

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$265,164
Total Expenses per Audited Statements$265,164
Total Expenses per Form 990$265,164
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
Customer Deposits$21,041
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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 B, Line 11

“Line 11a explanation - form 990 is prepared by a certified public accountant at year end. Once completed, the 990 is submitted to the organization's governing board for review. Any questions or comments are addressed amd responses are approved along with the final form 990. The return is then signed by a governing board officer and is submitted to the internal revenue service.”

Form 990, Part VI, Section C, Line 19

“All governing documents, policies, and financial statements are available to the public upon written or verbal request submitted to the organization.”

Filing and Contact Details

Filer

Filer Name
Lampton Water Association
EIN
64-0510572
Phone
6017363449
Address
P O BOX 901, COLUMBIA, MS 39429

Signing Officer

Name
Joe Barber
Title
Vice President
Phone
6017363449
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jd Stepney
Formed
1976
Legal Domicile
Ms
Voting Board Members
6
Independent Board Members
0
Employees
4
Volunteers
0

Preparer

Firm
Nicholson & Company Pllc
Address
P O BOX 609, COLUMBIA, MS 39429-0609
Preparer
Michael W Davis CPA
Phone
6017363449
Raw XML Appendix329 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/ExplanationTxt0LINE 11A EXPLANATION - FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT AT YEAR END. ONCE COMPLETED, THE 990 IS SUBMITTED TO THE ORGANIZATION'S GOVERNING BOARD FOR REVIEW. ANY QUESTIONS OR COMMENTS ARE ADDRESSED AMD RESPONSES ARE APPROVED ALONG WITH THE FINAL FORM 990. THE RETURN IS THEN SIGNED BY A GOVERNING BOARD OFFICER AND IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN OR VERBAL REQUEST SUBMITTED TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalLiabilitiesGrp/EOYAmt0737757
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0754734
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0759509
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0265164
IRS990/TotalProgramServiceRevenueAmt0268660
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0269939
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0269939
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01517272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01497266
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0754734
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0759509
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 901
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039429
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE BARBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06017363449
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAMPTON WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAMP
ReturnHeader/Filer/EIN0640510572
ReturnHeader/Filer/PhoneNum06017363449
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 901
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039429
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205857627
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NICHOLSON & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 609
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0394290609
ReturnHeader/PreparerPersonGrp/PhoneNum06017363449
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL W DAVIS CPA
ReturnHeader/ReturnTs02015-11-12T15:32:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,497,266
Liabilities
$737,757
Net assets
$759,509
Revenue
$269,939
Expenses
$265,164
Net income
$4,775
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.77$1.71$0.84$0.47$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.16$0.82$1.34$0.37$0.33$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.90$1.31$0.31$0.31$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.28$0.98$1.30$0.31$0.30$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.37$1.07$1.29$0.34$0.29$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.42$1.18$1.24$0.30$0.31$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.50$1.25$1.25$0.30$0.35$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.64$1.34$1.30$0.29$0.34$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.87$1.53$1.34$0.85$0.29$0.56
2015Detailed filing. Detailed filing data is available for this year.$2.27$1.49$0.78$0.30$0.28$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.74$0.76$0.27$0.27$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.52$0.76$0.75$0.24$0.25$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.82$0.76$0.25
2010Summary only. Only limited summary data is available for this year.$1.65$0.91$0.74$0.31$0.27$0.04