Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.53x
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
99th percentile
Higher net margin than 99% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Balance Sheet
Assets
Up$2,869,003
Up $597,691 (+26%) from 2015
Net Assets
Up$1,342,769
Up $560,185 (+72%) from 2015
Liabilities
Up$1,526,234
Up $37,506 (+2.5%) from 2015
Revenue And Expenses
Revenue
Up$849,903
Up $550,398 (+184%) from 2015
Expenses
Up$289,718
Up $13,288 (+4.8%) from 2015
Net Income
Up$560,185
Up $537,110 (+2328%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Nov 8, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $849,903
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,636,776 | $2,162,172 | ▲ $525,396 |
| Savings and Temporary Cash Investments | $450,174 | $451,600 | ▲ $1,426 |
| Cash and Non-Interest-Bearing Accounts | $49,892 | $183,507 | ▲ $133,615 |
| Accounts Receivable | $29,614 | $48,997 | ▲ $19,383 |
| Other Notes and Loans Receivable, Net | $104,856 | $22,527 | ▼ $82,329 |
| Total Assets | $2,271,312 | $2,869,003 | ▲ $597,691 |
| Other Assets Total | $0 | $200 | ▲ $200 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,382,106 | $1,403,040 | ▲ $20,934 |
| Accounts Payable and Accrued Expenses | $89,294 | $96,231 | ▲ $6,937 |
| Other Liabilities | $17,328 | $26,963 | ▲ $9,635 |
| Total Liabilities | $1,488,728 | $1,526,234 | ▲ $37,506 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $782,584 | $1,342,769 | ▲ $560,185 |
| Total Net Assets Fund Balance | $782,584 | $1,342,769 | ▲ $560,185 |
| Total Liabilities and Net Assets / Fund Balance | $2,271,312 | $2,869,003 | ▲ $597,691 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,161,472 | $993,702 | $3,155,174 |
| Land | $700 | - | $700 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jd Stepney | President |
| Joe Barber | Vice President |
| Arthur Lumzy | Director |
| Leslie Peters | Director |
| Raymond Rideout | Director |
| Raymond Saucier | Director |
| James Oatis | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $491,400
- Program Service Revenue
- $357,078
- Investment Income
- $1,425
- Other Revenue
- $0
- Change in Net Assets
- $560,185
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $849,903
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $849,903
- Total Revenue per Form 990
- $849,903
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $220,404 |
| Salaries, Compensation, and Employee Benefits | $69,314 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $61,261 | - | - | $61,261 |
| Depreciation Depletion | $45,789 | - | - | $45,789 |
| All Other Expenses | $34,332 | - | - | $34,332 |
| Interest | $17,069 | - | - | $17,069 |
| Other Expenses | $16,122 | - | - | $16,122 |
| Insurance | $15,532 | - | - | $15,532 |
| Fees for Services Legal | $8,892 | - | - | $8,892 |
| Office Expenses | $8,391 | - | - | $8,391 |
| Payroll Taxes | $8,053 | - | - | $8,053 |
| Fees for Services Accounting | $3,000 | - | - | $3,000 |
| Total Functional Expenses | $289,718 | $0 | $0 | $289,718 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $289,718 |
| Total Expenses per Audited Statements | $289,718 |
| Total Expenses per Form 990 | $289,718 |
| 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 Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Customer Deposits | $15,380 |
| Due to Lampton Sewer District | $11,583 |
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 11B
“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
- 2017-11-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jd Stepney
- Formed
- 1976
- Legal Domicile
- Ms
- Voting Board Members
- 7
- Independent Board Members
- 0
- Employees
- 4
- Volunteers
- 0
Preparer
- Firm
- Topp McWhorter Harvey PLLC
- Address
- P O Box 609, Columbia, MS 39429-0609
- Preparer
- Michael W Davis CPA
- Phone
- 6017363449
Supplemental Narrative
Additional Explanations
Form 990, Part IX, line 24E
“BAD DEBTS: Program service expenses 10,805. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,805. AUTO AND TRUCK EXPENSE: Program service expenses 5,646. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,646. TELEPHONE/INTERNET: Program service expenses 3,618. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,618. POSTAGE AND SHIPPING: Program service expenses 3,056. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,056. WATER QUALITY TESTING: Program service expenses 2,156. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,156. UTILITY LOCATE EXPENSE: Program service expenses 2,103. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,103. Travel: Program service expenses 1,657. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,657. MISCELLANEOUS: Program service expenses 1,581. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,581. LAWN SERVICE: Program service expenses 1,540. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,540. TANK INSPECTIONS: Program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000. BANK CHARGES: Program service expenses 688. Management and general expenses 0. Fundraising expenses 0. Total expenses 688. DUES & SUBSCRIPTIONS: Program service expenses 240. Management and general expenses 0. Fundraising expenses 0. Total expenses 240. EQUIPMENT RENTAL: Program service expenses 200. Management and general expenses 0. Fundraising expenses 0. Total expenses 200. TRAINING: Program service expenses 42. Management and general expenses 0. Fundraising expenses 0. Total expenses 42.”
Raw XML Appendix353 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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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 993702 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3155174 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 289718 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 700 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 700 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15380 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 11583 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO LAMPTON SEWER DISTRICT |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 849903 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2162172 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 289718 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 26963 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 849903 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 849903 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 289718 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | All governing documents, policies, and financial statements are available to the public upon written or verbal request submitted to the organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BAD DEBTS: Program service expenses 10,805. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,805. AUTO AND TRUCK EXPENSE: Program service expenses 5,646. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,646. TELEPHONE/INTERNET: Program service expenses 3,618. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,618. POSTAGE AND SHIPPING: Program service expenses 3,056. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,056. WATER QUALITY TESTING: Program service expenses 2,156. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,156. UTILITY LOCATE EXPENSE: Program service expenses 2,103. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,103. Travel: Program service expenses 1,657. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,657. MISCELLANEOUS: Program service expenses 1,581. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,581. LAWN SERVICE: Program service expenses 1,540. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,540. TANK INSPECTIONS: Program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000. BANK CHARGES: Program service expenses 688. Management and general expenses 0. Fundraising expenses 0. Total expenses 688. DUES & SUBSCRIPTIONS: Program service expenses 240. Management and general expenses 0. Fundraising expenses 0. Total expenses 240. EQUIPMENT RENTAL: Program service expenses 200. Management and general expenses 0. Fundraising expenses 0. Total expenses 200. TRAINING: Program service expenses 42. Management and general expenses 0. Fundraising expenses 0. Total expenses 42. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part IX, line 24e |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MS |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2271312 |
| IRS990/TotalAssetsEOYAmt | 0 | 2869003 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2271312 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2869003 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 491400 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 289718 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 289718 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1488728 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1526234 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1488728 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1526234 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 782584 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1342769 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 289718 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 357078 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 358503 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 849903 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2271312 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2869003 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 782584 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1342769 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | P O BOX 901 |
| IRS990/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 39429 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Joe Barber |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Vice President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6017363449 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-11-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAMPTON WATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAMP |
| ReturnHeader/Filer/EIN | 0 | 640510572 |
| ReturnHeader/Filer/PhoneNum | 0 | 6017363449 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 901 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39429 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 44CC13FA74D5F284BAA530DE921E39372C6FC6EB |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 44CC13FA74D5F284BAA530DE921E39372C6FC6EB |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 75.145.215.61 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2017-11-08 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 09:58:57 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 205857627 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Topp McWhorter Harvey PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O Box 609 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Columbia |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 394290609 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6017363449 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-10-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Michael W Davis CPA |
| ReturnHeader/ReturnTs | 0 | 2017-11-08T10:00:35-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,869,003
- Liabilities
- $1,526,234
- Net assets
- $1,342,769
- Revenue
- $849,903
- Expenses
- $289,718
- Net income
- $560,185