Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.45x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Balance Sheet
Assets
Down$2,365,186
Down $49,864 (-2.1%) from 2019
Net Assets
Up$1,291,381
Up $51,477 (+4.2%) from 2019
Liabilities
Down$1,073,805
Down $101,341 (-8.6%) from 2019
Revenue And Expenses
Revenue
Up$341,529
Up $39,863 (+13%) from 2019
Expenses
Down$290,053
Down $19,886 (-6.4%) from 2019
Net Income
Up$51,476
Up $59,749 (+722%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Apr 22, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $341,529
Mission and Program Overview
Mission
Rural water association organized to provide water to residents of the community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,959,596 | $1,897,773 | ▼ $61,823 |
| Savings and Temporary Cash Investments | $350,463 | $350,463 | → $0 |
| Accounts Receivable | $48,361 | $51,163 | ▲ $2,802 |
| Cash and Non-Interest-Bearing Accounts | $25,878 | $37,839 | ▲ $11,961 |
| Other Notes and Loans Receivable, Net | $30,552 | $27,748 | ▼ $2,804 |
| Total Assets | $2,415,050 | $2,365,186 | ▼ $49,864 |
| Other Assets Total | $200 | $200 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,155,686 | $1,055,049 | ▼ $100,637 |
| Other Liabilities | $18,565 | $18,756 | ▲ $191 |
| Accounts Payable and Accrued Expenses | $895 | - | - |
| Total Liabilities | $1,175,146 | $1,073,805 | ▼ $101,341 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,239,904 | $1,291,381 | ▲ $51,477 |
| Total Net Assets Fund Balance | $1,239,904 | $1,291,381 | ▲ $51,477 |
| Total Liabilities and Net Assets / Fund Balance | $2,415,050 | $2,365,186 | ▼ $49,864 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,897,073 | $1,261,969 | $3,159,042 |
| Land | $700 | - | $700 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Joe Barber | President |
| Arthur Lumzy | Director |
| Leslie Peters | Director |
| Raymond Rideout | Director |
| Raymond Saucier | Director |
| James Oatis | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $9,777
- Program Service Revenue
- $329,913
- Investment Income
- $1,839
- Other Revenue
- $0
- Change in Net Assets
- $51,476
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $239,413 |
| Salaries, Compensation, and Employee Benefits | $50,640 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $61,824 | - | - | $61,824 |
| Other Salaries and Wages | $47,041 | - | - | $47,041 |
| All Other Expenses | $37,516 | - | - | $37,516 |
| Interest | $25,966 | - | - | $25,966 |
| Other Expenses | $18,578 | - | - | $18,578 |
| Insurance | $4,802 | - | - | $4,802 |
| Payroll Taxes | $3,599 | - | - | $3,599 |
| Total Functional Expenses | $290,053 | $0 | $0 | $290,053 |
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 | $9,413 |
| Due to Lampton Sewer District | $8,050 |
| Payroll Liability | $1,293 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Backup withholding compliance
- Yes
- 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, 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
- President
- Phone
- 6017363449
- Signed
- 2021-04-22
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Joe Barber
- Formed
- 1976
- Legal Domicile
- Ms
- Voting Board Members
- 7
- Independent Board Members
- 0
- Employees
- 2
- Volunteers
- 0
Preparer
- Firm
- Tmh
- 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
“Legal and accounting: program service expenses 7,283. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,283. Telephone/internet: program service expenses 6,553. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,553. Contract labor: program service expenses 5,581. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,581. Auto and truck expense: program service expenses 4,427. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,427. Bank charges: program service expenses 3,574. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,574. Postage and shipping: program service expenses 3,270. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,270. Water quality testing: program service expenses 2,539. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,539. Lawn service: program service expenses 1,540. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,540. Equipment rental: program service expenses 916. Management and general expenses 0. Fundraising expenses 0. Total expenses 916. Miscellaneous: program service expenses 701. Management and general expenses 0. Fundraising expenses 0. Total expenses 701. Dues & subscriptions: program service expenses 510. Management and general expenses 0. Fundraising expenses 0. Total expenses 510. Rent: program service expenses 348. Management and general expenses 0. Fundraising expenses 0. Total expenses 348. Travel: program service expenses 190. Management and general expenses 0. Fundraising expenses 0. Total expenses 190. Unemployment tax expense: program service expenses 84. Management and general expenses 0. Fundraising expenses 0. Total expenses 84.”
Raw XML Appendix331 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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| IRS990/MissionDesc | 0 | RURAL WATER ASSOCIATION ORGANIZED TO PROVIDE WATER TO RESIDENTS OF THE COMMUNITY. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO LAMPTON SEWER DISTRICT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | PAYROLL LIABILITY |
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| 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 | LEGAL AND ACCOUNTING: PROGRAM SERVICE EXPENSES 7,283. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,283. TELEPHONE/INTERNET: PROGRAM SERVICE EXPENSES 6,553. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,553. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 5,581. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,581. AUTO AND TRUCK EXPENSE: PROGRAM SERVICE EXPENSES 4,427. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,427. BANK CHARGES: PROGRAM SERVICE EXPENSES 3,574. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,574. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 3,270. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,270. WATER QUALITY TESTING: PROGRAM SERVICE EXPENSES 2,539. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,539. LAWN SERVICE: PROGRAM SERVICE EXPENSES 1,540. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,540. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 916. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 916. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 701. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 701. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 510. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 510. RENT: PROGRAM SERVICE EXPENSES 348. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 348. TRAVEL: PROGRAM SERVICE EXPENSES 190. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 190. UNEMPLOYMENT TAX EXPENSE: PROGRAM SERVICE EXPENSES 84. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84. |
| 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/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2415050 |
| IRS990/TotalAssetsEOYAmt | 0 | 2365186 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2415050 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2365186 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 9777 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 290053 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 290053 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1175146 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1073805 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1175146 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1073805 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1239904 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1291381 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 290053 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 329913 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 331752 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 341529 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2415050 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2365186 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOE BARBER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6017363449 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-04-22 |
| 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/PreparerFirmGrp/PreparerFirmEIN | 0 | 205857627 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TMH |
| 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 | 2021-04-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL W DAVIS CPA |
| ReturnHeader/ReturnTs | 0 | 2021-04-22T14:21:47-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JOE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | BARBER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,365,186
- Liabilities
- $1,073,805
- Net assets
- $1,291,381
- Revenue
- $341,529
- Expenses
- $290,053
- Net income
- $51,476