Civic Intelligence

Central Yazoo Water Association Inc

990 • Fiscal year 2016 • EIN 64-0532607

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 27, 2017

Organization ProfileN/A
P O Box 116Yazoo City, MS 39194

(662) 746-7531

Siviq Scores

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

Liabilities / Assets

64th percentile

0.40x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

1.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Net Margin

32nd percentile

-2.4%

Higher net margin than 32% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

91st percentile

$53,417

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Asset Growth

10th percentile

-4.9%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-0.9%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$3,513,994

Down $182,324 (-4.9%) from 2015

Net Assets

Down

$2,096,671

Down $30,603 (-1.4%) from 2015

Liabilities

Down

$1,417,323

Down $151,721 (-9.7%) from 2015

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin32nd percentile

Revenue

Down

$1,298,617

Down $11,894 (-0.9%) from 2015

Expenses

Down

$1,329,220

Down $18,741 (-1.4%) from 2015

Net Income

Up

-$30,603

Up $6,847 (+18%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$15M$10M$5.0M$0Assets 2010: $2,925,690Liabilities 2010: $1,100,871Net Assets 2010: $1,824,8192010Assets 2011: $3,100,397Liabilities 2011: $1,098,504Net Assets 2011: $2,001,8932011Assets 2012: $3,146,778Liabilities 2012: $1,034,856Net Assets 2012: $2,111,9222012Assets 2013: $3,506,772Liabilities 2013: $1,320,914Net Assets 2013: $2,185,8582013Assets 2014: $3,816,898Liabilities 2014: $1,652,174Net Assets 2014: $2,164,7242014Assets 2015: $3,696,318Liabilities 2015: $1,569,044Net Assets 2015: $2,127,2742015Assets 2016: $3,513,994Liabilities 2016: $1,417,323Net Assets 2016: $2,096,6712016Assets 2017: $3,458,060Liabilities 2017: $1,425,000Net Assets 2017: $2,033,0602017Assets 2018: $3,726,099Liabilities 2018: $1,659,016Net Assets 2018: $2,067,0832018Assets 2019: $4,160,066Liabilities 2019: $2,160,223Net Assets 2019: $1,999,8432019Assets 2020: $4,130,737Liabilities 2020: $1,851,317Net Assets 2020: $2,279,4202020Assets 2021: $4,201,806Liabilities 2021: $1,883,932Net Assets 2021: $2,317,8742021Assets 2022: $5,650,691Liabilities 2022: $1,743,436Net Assets 2022: $3,907,2552022Assets 2023: $8,415,093Liabilities 2023: $3,419,370Net Assets 2023: $4,995,7232023Assets 2024: $10,299,709Liabilities 2024: $4,521,852Net Assets 2024: $5,777,8572024Assets 2025: $10,609,668Liabilities 2025: $3,898,153Net Assets 2025: $6,711,5152025

Highlighted filing

2016

Assets$3,513,994
Liabilities$1,417,323
Net Assets$2,096,671
Open 2016 Filing

Operations Trend

Revenue Growth31st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,099,3352010Revenue 2011: $1,352,243Expenses 2011: $1,175,169Net Income 2011: $177,0742011Revenue 2012: $1,274,037Expenses 2012: $1,164,008Net Income 2012: $110,0292012Revenue 2013: $1,264,224Expenses 2013: $1,190,288Net Income 2013: $73,9362013Revenue 2014: $1,265,204Expenses 2014: $1,286,338Net Income 2014: -$21,1342014Revenue 2015: $1,310,511Expenses 2015: $1,347,961Net Income 2015: -$37,4502015Revenue 2016: $1,298,617Expenses 2016: $1,329,220Net Income 2016: -$30,6032016Revenue 2017: $1,257,866Expenses 2017: $1,321,477Net Income 2017: -$63,6112017Revenue 2018: $1,336,486Expenses 2018: $1,302,463Net Income 2018: $34,0232018Revenue 2019: $1,391,391Expenses 2019: $1,458,631Net Income 2019: -$67,2402019Revenue 2020: $1,707,256Expenses 2020: $1,427,679Net Income 2020: $279,5772020Revenue 2021: $1,450,807Expenses 2021: $1,502,953Net Income 2021: -$52,1462021Revenue 2022: $1,542,986Expenses 2022: $1,418,562Net Income 2022: $124,4242022Revenue 2023: $2,435,710Expenses 2023: $1,365,114Net Income 2023: $1,070,5962023Revenue 2024: $2,767,741Expenses 2024: $1,985,607Net Income 2024: $782,1342024Revenue 2025: $2,744,607Expenses 2025: $1,902,078Net Income 2025: $842,5292025

Highlighted filing

2016

Revenue$1,298,617
Expenses$1,329,220
Net Income-$30,603
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 27, 2017
Return Version
2016v3.0
Gross Receipts
$1,298,617
Mission and Program Overview

Mission

The mission is to provide safe affordable water to the resident members of the central yazoo county area of mississippi.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,781,602$2,687,647▼ $93,955
Cash and Non-Interest-Bearing Accounts$443,812$425,049▼ $18,763
Savings and Temporary Cash Investments$343,527$259,583▼ $83,944
Accounts Receivable$76,312$87,891▲ $11,579
Inventories for Sale or Use$51,065$53,824▲ $2,759
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,696,318$3,513,994▼ $182,324
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,413,806$1,257,760▼ $156,046
Other Liabilities$127,946$127,440▼ $506
Accounts Payable and Accrued Expenses$27,292$32,123▲ $4,831
Total Liabilities$1,569,044$1,417,323▼ $151,721
Net Assets / Fund Balance
Unrestricted Net Assets$2,127,274$2,096,671▼ $30,603
Total Net Assets Fund Balance$2,127,274$2,096,671▼ $30,603
Total Liabilities and Net Assets / Fund Balance$3,696,318$3,513,994▼ $182,324

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,668,311$4,021,667$6,689,978
Land$19,336-$19,336
Other Land Buildings-$-17,864$-17,864
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Polly CarterSecretary/TreasFT$53,417$53,417

Board Members and Trustees

NameTitle
Ken SmithPresident
Pat PeeplesVice President
Charles BurnsDirector
Dale MartinDirector
Melvin McNealDirector
Meredith StringfellowDirector
Rodney DavisDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,291,118
Investment Income
$7,499
Other Revenue
$0
Change in Net Assets
$-30,603

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,298,617
Total Revenue per Audited Statements
$1,298,617
Total Revenue per Form 990
$1,298,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$801,903
Salaries, Compensation, and Employee Benefits$527,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$327,037$30,408-$357,445
Depreciation Depletion$192,658--$192,658
Other Employee Benefits$68,418$17,537-$85,955
Current Officers, Directors, Trustees, and Key Employees-$53,417-$53,417
All Other Expenses$16,184$34,771-$50,955
Interest$43,627--$43,627
Insurance$34,647--$34,647
Payroll Taxes$24,277$6,223-$30,500
Other Expenses$48,960$12,739-$12,739
Fees for Services Accounting-$9,810-$9,810
Office Expenses-$7,264-$7,264
Occupancy-$2,835-$2,835
Fees for Services Other-$2,260-$2,260
Fees for Services Legal-$180-$180
Total Functional Expenses$1,148,464$180,756$0$1,329,220

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,329,220
Total Expenses per Audited Statements$1,329,220
Total Expenses per Form 990$1,329,220
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer deposits$127,440
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“Members are residents of the area who want to purchase water from the assocaition.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Reviewed by staff and board and compared to audited financial statements. Unusual or questionable items discussed with accountant/preparer.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“This is discussed in each new or changing business relationship.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Annually the board reviews job descrptions and compensation with comparable positions in other water assoiciations.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents are available in the offices of Central Yazoo Water Association.”

Filing and Contact Details

Filer

Filer Name
Central Yazoo Water Association Inc
EIN
64-0532607
Phone
6627467531
Address
P O Box 116, Yazoo City, MS 39194

Signing Officer

Name
Ken Smith
Title
President
Signed
2017-07-27
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Firm
Orsborn Sutphen & Oneal Pa
Address
PO BOX 515, GREENWOOD, MS 38935-0515
Preparer
Jack R Sutphen
Phone
6624534175
Raw XML AppendixShowing 400 of 406 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt027292
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt032123
IRS990/AccountsReceivableGrp/BOYAmt076312
IRS990/AccountsReceivableGrp/EOYAmt087891
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The mission is to provide safe affordable water to the resident members of the Central Yazoo County area of Mississippi.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt034771
IRS990/AllOtherExpensesGrp/ProgramServicesAmt016184
IRS990/AllOtherExpensesGrp/TotalAmt050955
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Polly Carter
IRS990/BooksInCareOfDetail/PhoneNum06627467531
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt037 Witherspoon
IRS990/BooksInCareOfDetail/USAddress/CityNm0Yazoo City
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd039194
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0443812
IRS990/CashNonInterestBearingGrp/EOYAmt0425049
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt053417
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt053417
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07499
IRS990/CYOtherExpensesAmt0801903
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01291118
IRS990/CYRevenuesLessExpensesAmt0-30603
IRS990/CYSalariesCompEmpBnftPaidAmt0527317
IRS990/CYTotalExpensesAmt01329220
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01298617
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0192658
IRS990/DepreciationDepletionGrp/TotalAmt0192658
IRS990/Desc0Provide water to 2,307 members that are residential users
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt01148464
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09810
IRS990/FeesForServicesAccountingGrp/TotalAmt09810
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0180
IRS990/FeesForServicesLegalGrp/TotalAmt0180
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02260
IRS990/FeesForServicesOtherGrp/TotalAmt02260
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Ken Smith
IRS990/Form990PartVIISectionAGrp/PersonNm1Dale Martin
IRS990/Form990PartVIISectionAGrp/PersonNm2Rodney Davis
IRS990/Form990PartVIISectionAGrp/PersonNm3Pat Peeples
IRS990/Form990PartVIISectionAGrp/PersonNm4Meredith Stringfellow
IRS990/Form990PartVIISectionAGrp/PersonNm5Melvin McNeal
IRS990/Form990PartVIISectionAGrp/PersonNm6Charles Burns
IRS990/Form990PartVIISectionAGrp/PersonNm7Polly Carter
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt753417
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary/Treas
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt07000
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07000
IRS990/GrossReceiptsAmt01298617
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt034647
IRS990/InsuranceGrp/TotalAmt034647
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt043627
IRS990/InterestGrp/TotalAmt043627
IRS990/InventoriesForSaleOrUseGrp/BOYAmt051065
IRS990/InventoriesForSaleOrUseGrp/EOYAmt053824
IRS990/InvestmentIncomeGrp/ExclusionAmt0499
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0499
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04003803
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02781602
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02687647
IRS990/LandBldgEquipCostOrOtherBssAmt06691450
IRS990/LegalDomicileStateCd0MS
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission is to provide safe affordable water to the resident members of the Central Yazoo County area of Mississippi.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01413806
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01257760
IRS990/NetAssetsOrFundBalancesBOYAmt02127274
IRS990/NetAssetsOrFundBalancesEOYAmt02096671
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt07000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07000
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02835
IRS990/OccupancyGrp/TotalAmt02835
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07264
IRS990/OfficeExpensesGrp/TotalAmt07264
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017537
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt068418
IRS990/OtherEmployeeBenefitsGrp/TotalAmt085955
IRS990/OtherExpensesGrp/Desc0Eqpt Rental and Maintenance
IRS990/OtherExpensesGrp/Desc1Power
IRS990/OtherExpensesGrp/Desc2Meter Reading
IRS990/OtherExpensesGrp/Desc3Computer expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03312
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112739
IRS990/OtherExpensesGrp/ProgramServicesAmt0215894
IRS990/OtherExpensesGrp/ProgramServicesAmt1176762
IRS990/OtherExpensesGrp/ProgramServicesAmt248960
IRS990/OtherExpensesGrp/TotalAmt0219206
IRS990/OtherExpensesGrp/TotalAmt1176762
IRS990/OtherExpensesGrp/TotalAmt248960
IRS990/OtherExpensesGrp/TotalAmt312739
IRS990/OtherLiabilitiesGrp/BOYAmt0127946
IRS990/OtherLiabilitiesGrp/EOYAmt0127440
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt030408
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0327037
IRS990/OtherSalariesAndWagesGrp/TotalAmt0357445
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06223
IRS990/PayrollTaxesGrp/ProgramServicesAmt024277
IRS990/PayrollTaxesGrp/TotalAmt030500
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Construction sales
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2Other
IRS990/ProgramServiceRevenueGrp/Desc3Water sales
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01450
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt032046
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11257622
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt032046
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21257622
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt020551
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0865246
IRS990/PYProgramServiceRevenueAmt01289960
IRS990/PYRevenuesLessExpensesAmt0-37450
IRS990/PYSalariesCompEmpBnftPaidAmt0482715
IRS990/PYTotalExpensesAmt01347961
IRS990/PYTotalRevenueAmt01310511
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-30603
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01296668
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0343527
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0259583
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02668311
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04021667
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06689978
IRS990ScheduleD/ExpensesSubtotalAmt01329220
IRS990ScheduleD/LandGrp/BookValueAmt019336
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019336
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0-17864
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0-17864
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0127440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Customer deposits
IRS990ScheduleD/RevenueSubtotalAmt01298617
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02687647
IRS990ScheduleD/TotalExpensesPerForm990Amt01329220
IRS990ScheduleD/TotalLiabilityAmt0127440
IRS990ScheduleD/TotalRevenuePerForm990Amt01298617
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01298617
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01329220
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members are residents of the area who want to purchase water from the assocaition.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Reviewed by staff and board and compared to audited financial statements. Unusual or questionable items discussed with accountant/preparer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2This is discussed in each new or changing business relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annually the board reviews job descrptions and compensation with comparable positions in other water assoiciations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are available in the offices of Central Yazoo Water Association.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03696318
IRS990/TotalAssetsEOYAmt03513994
IRS990/TotalAssetsGrp/BOYAmt03696318
IRS990/TotalAssetsGrp/EOYAmt03513994
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0180756
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01148464
IRS990/TotalFunctionalExpensesGrp/TotalAmt01329220
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01569044
IRS990/TotalLiabilitiesEOYAmt01417323
IRS990/TotalLiabilitiesGrp/BOYAmt01569044
IRS990/TotalLiabilitiesGrp/EOYAmt01417323
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02127274
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02096671
IRS990/TotalProgramServiceExpensesAmt01148464
IRS990/TotalProgramServiceRevenueAmt01291118
IRS990/TotalReportableCompFromOrgAmt053417
IRS990/TotalRevenueGrp/ExclusionAmt01949
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01296668
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01298617
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03696318
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03513994
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02127274
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02096671
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ken Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Central Yazoo Water Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0640532607
ReturnHeader/Filer/PhoneNum06627467531
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 116
ReturnHeader/Filer/USAddress/CityNm0Yazoo City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039194
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ORSBORN SUTPHEN & ONEAL PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 515
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0389350515
ReturnHeader/PreparerPersonGrp/PhoneNum06624534175

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.

Open filing
Assets
$3,513,994
Liabilities
$1,417,323
Net assets
$2,096,671
Revenue
$1,298,617
Expenses
$1,329,220
Net income
-$30,603
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.6$3.90$6.71$2.74$1.90$0.84
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$4.52$5.78$2.77$1.99$0.78
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.42$3.42$5.00$2.44$1.37$1.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$1.74$3.91$1.54$1.42$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$1.88$2.32$1.45$1.50$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.13$1.85$2.28$1.71$1.43$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$2.16$2.00$1.39$1.46$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$1.66$2.07$1.34$1.30$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$1.43$2.03$1.26$1.32$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.51$1.42$2.10$1.30$1.33$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$1.57$2.13$1.31$1.35$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.82$1.65$2.16$1.27$1.29$0.02
2013Detailed filing. Detailed filing data is available for this year.$3.51$1.32$2.19$1.26$1.19$0.07
2012Summary only. Only limited summary data is available for this year.$3.15$1.03$2.11$1.27$1.16$0.11
2011Summary only. Only limited summary data is available for this year.$3.10$1.10$2.00$1.35$1.18$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$1.10$1.82$1.10