Civic Intelligence

Conehoma Water Association Inc

EIN 64-0516846 • 501(c)12 • Kosciusko, MS

Profile

To provide water services to rural attala county mississippi.

P O Box 280Kosciusko, MS 39090
Siviq Scores

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

Liabilities / Assets

61st percentile

0.32x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

1.18x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

39th percentile

1.1%

Higher net margin than 39% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-1.9%

Faster asset growth than 28% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

23rd percentile

-1.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Down

$1,543,305

Down $32,803 (-2.1%) from 2024

Liabilities

Down

$488,164

Down $37,394 (-7.1%) from 2024

Net Assets

Up

$1,055,141

Up $4,591 (+0.4%) from 2024

Revenue

Down

$413,249

Down $27,527 (-6.2%) from 2024

Expenses

Down

$408,658

Down $23,542 (-5.4%) from 2024

Net Income

Down

$4,591

Down $3,985 (-46%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,759,059Liabilities 2010: $713,428Net Assets 2010: $1,045,6312010Assets 2011: $1,731,141Liabilities 2011: $734,754Net Assets 2011: $996,3872011Assets 2012: $1,704,633Liabilities 2012: $716,225Net Assets 2012: $988,4082012Assets 2013: $1,662,626Liabilities 2013: $651,259Net Assets 2013: $1,011,3672013Assets 2014: $2,381,058Liabilities 2014: $1,117,783Net Assets 2014: $1,263,2752014Assets 2015: $2,275,615Liabilities 2015: $1,032,603Net Assets 2015: $1,243,0122015Assets 2016: $2,179,927Liabilities 2016: $945,381Net Assets 2016: $1,234,5462016Assets 2017: $2,044,615Liabilities 2017: $853,887Net Assets 2017: $1,190,7282017Assets 2018: $1,867,916Liabilities 2018: $729,782Net Assets 2018: $1,138,1342018Assets 2019: $1,817,114Liabilities 2019: $698,171Net Assets 2019: $1,118,9432019Assets 2020: $1,746,811Liabilities 2020: $664,807Net Assets 2020: $1,082,0042020Assets 2021: $1,677,454Liabilities 2021: $631,624Net Assets 2021: $1,045,8302021Assets 2022: $1,617,076Liabilities 2022: $597,094Net Assets 2022: $1,019,9822022Assets 2023: $1,603,666Liabilities 2023: $561,692Net Assets 2023: $1,041,9742023Assets 2024: $1,576,108Liabilities 2024: $525,558Net Assets 2024: $1,050,5502024Assets 2025: $1,543,305Liabilities 2025: $488,164Net Assets 2025: $1,055,1412025

Highlighted filing

2025

Assets$1,543,305
Liabilities$488,164
Net Assets$1,055,141

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $303,5412010Expenses 2011: $289,4532011Expenses 2012: $287,8332012Revenue 2013: $294,234Expenses 2013: $271,279Net Income 2013: $22,9552013Revenue 2014: $539,225Expenses 2014: $287,317Net Income 2014: $251,9082014Revenue 2015: $299,373Expenses 2015: $319,636Net Income 2015: -$20,2632015Revenue 2016: $305,178Expenses 2016: $313,376Net Income 2016: -$8,1982016Revenue 2017: $274,863Expenses 2017: $318,681Net Income 2017: -$43,8182017Revenue 2018: $309,188Expenses 2018: $361,782Net Income 2018: -$52,5942018Revenue 2019: $479,047Expenses 2019: $498,238Net Income 2019: -$19,1912019Revenue 2020: $341,688Expenses 2020: $378,627Net Income 2020: -$36,9392020Revenue 2021: $349,855Expenses 2021: $386,029Net Income 2021: -$36,1742021Revenue 2022: $404,403Expenses 2022: $430,251Net Income 2022: -$25,8482022Revenue 2023: $428,928Expenses 2023: $406,936Net Income 2023: $21,9922023Revenue 2024: $440,776Expenses 2024: $432,200Net Income 2024: $8,5762024Revenue 2025: $413,249Expenses 2025: $408,658Net Income 2025: $4,5912025

Highlighted filing

2025

Revenue$413,249
Expenses$408,658
Net Income$4,591

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.54$0.49$1.06$0.41$0.41$0.00
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.53$1.05$0.44$0.43$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.56$1.04$0.43$0.41$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.60$1.02$0.40$0.43$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.63$1.05$0.35$0.39$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.66$1.08$0.34$0.38$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.70$1.12$0.48$0.50$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.73$1.14$0.31$0.36$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.85$1.19$0.27$0.32$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.95$1.23$0.31$0.31$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.28$1.03$1.24$0.30$0.32$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.38$1.12$1.26$0.54$0.29$0.25
2013Detailed filing. Detailed filing data is available for this year.$1.66$0.65$1.01$0.29$0.27$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.72$0.99$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.73$1.00$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.71$1.05$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 10, 2026
Return Version
2025v4.0
Gross Receipts
$413,249
Mission and Program Overview

Mission

To provide water services to rural attala county mississippi.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,023,707$990,428▼ $33,279
Cash and Non-Interest-Bearing Accounts$171,449$547,090▲ $375,641
Savings and Temporary Cash Investments$375,165--
Accounts Receivable$5,787$5,787→ $0
Total Assets$1,576,108$1,543,305▼ $32,803
Liabilities
Mortgage Notes Payable Secured by Investment Property$486,713$449,319▼ $37,394
Other Liabilities$38,845$38,845→ $0
Total Liabilities$525,558$488,164▼ $37,394
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,050,550$1,055,141▲ $4,591
Total Net Assets Fund Balance$1,050,550$1,055,141▲ $4,591
Total Liabilities and Net Assets / Fund Balance$1,576,108$1,543,305▼ $32,803

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$983,428$2,459,552$3,442,980
Land$7,000-$7,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott CockroftPresident
Galen ShumakerDirector
Gene MaddoxSecretary/tr
Gene CainVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$400,537
Investment Income
$12,712
Other Revenue
$0
Change in Net Assets
$4,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$408,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$70,369
All Other Expenses---$42,142
Other Expenses---$14,880
Interest---$14,048
Fees for Services Accounting---$5,400
Total Functional Expenses$0$0$0$408,658
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$38,845
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Page 6, Part VI, Line 11B

Form 990 as well as financial statments are reviewed by the board and members of the association at the regular annual meeting.

Form 990, Page 6, Part VI, Line 19

Form 990 as well as all books and records are availiable for public inspection during normal business hours.

Filing and Contact Details

Filer

Filer Name
Conehoma Water Association Inc
EIN
64-0516846
Phone
6622896777
Address
P O BOX 280, KOSCIUSKO, MS 39090

Signing Officer

Name
Scott Cockroft
Title
President
Phone
6622896777
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Cockroft
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
120 SOUTH NATCHEZ STREET, KOSCIUSKO, MS 39090
Preparer
Tammy S Irving
Phone
6622899007
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Contract labor - r & m 12,500 0 0 insurance - pp&e 11,742 0 0 automobile expense 8,400 0 0 licenses & permits 5,242 0 0 telephone 2,775 0 0 bank & credit card fees 1,194 0 0 taxes other 289 0 0 total 42,142 0 0

Raw XML Appendix261 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.

Path#Value
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IRS990/AllOtherExpensesGrp/TotalAmt042142
IRS990/BackupWthldComplianceInd0false
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IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/GrantsToIndividualsInd0false
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IRS990/GrossReceiptsAmt0413249
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IRS990/InterestGrp/TotalAmt014048
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012712
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/ProfessionalFundraisingInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AS WELL AS ALL BOOKS AND RECORDS ARE AVAILIABLE FOR PUBLIC INSPECTION DURING NORMAL BUSINESS HOURS.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATKINS WARD AND STAFFORD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0120 SOUTH NATCHEZ STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KOSCIUSKO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039090
ReturnHeader/PreparerPersonGrp/PhoneNum06622899007
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TAMMY S IRVING
ReturnHeader/ReturnTs02026-02-10T09:31:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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