Civic Intelligence

Central Yazoo Water Association Inc

990 • Fiscal year 2024 • EIN 64-0532607

Jan 01, 2024 to Dec 31, 2024 • Filed on Jun 30, 2025

Organization ProfileN/A
PO 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

65th percentile

0.44x

Higher debt load relative to assets than 65% of similar nonprofits.

2024 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

1.63x

Higher debt load relative to revenue than 59% of similar nonprofits.

2024 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

2024 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$72,901

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2024 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2024

Asset Growth

88th percentile

22%

Faster asset growth than 88% of similar nonprofits.

2024 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

2024 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$10,299,709

Up $1,884,616 (+22%) from 2023

Net Assets

Up

$5,777,857

Up $782,134 (+16%) from 2023

Liabilities

Up

$4,521,852

Up $1,102,482 (+32%) from 2023

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin79th percentile

Revenue

Up

$2,767,741

Up $332,031 (+14%) from 2023

Expenses

Up

$1,985,607

Up $620,493 (+45%) from 2023

Net Income

Down

$782,134

Down $288,462 (-27%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth88th 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

2024

Assets$10,299,709
Liabilities$4,521,852
Net Assets$5,777,857
Open 2024 Filing

Operations Trend

Revenue Growth71st 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

2024

Revenue$2,767,741
Expenses$1,985,607
Net Income$782,134
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.0
Gross Receipts
$2,767,741
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$6,416,331$7,990,228▲ $1,573,897
Cash and Non-Interest-Bearing Accounts$625,009$933,837▲ $308,828
Savings and Temporary Cash Investments$689,192$718,121▲ $28,929
Pledges and Grants Receivable$343,190$317,239▼ $25,951
Inventories for Sale or Use$146,066$147,611▲ $1,545
Accounts Receivable$85,173$80,122▼ $5,051
Total Assets$8,415,093$10,299,709▲ $1,884,616
Other Assets Total$110,132$112,551▲ $2,419
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,605,236$3,911,945▲ $1,306,709
Accounts Payable and Accrued Expenses$646,980$436,006▼ $210,974
Other Liabilities$167,154$173,901▲ $6,747
Total Liabilities$3,419,370$4,521,852▲ $1,102,482
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,995,723$5,777,857▲ $782,134
Total Net Assets Fund Balance$4,995,723$5,777,857▲ $782,134
Total Liabilities and Net Assets / Fund Balance$8,415,093$10,299,709▲ $1,884,616

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,766,592$6,082,037$13,848,629
Land$223,636-$223,636
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Polly CarterSecretary/trFT$62,662$10,239$72,901

Board Members and Trustees

NameTitle
Patrick PeeplesPresident
Anthony ClayDirector
Carolyn JeffersonDirector
Charlie MilnerDirector
Martin McgrawDirector
Richard BarnardDirector
Rodney DavisVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Tl Wallace ConstructionContruction4025 MS 35, Columbia, MS 39429$1,338,565
Phoenix Fabricators Erectors LLCConstruction182 S COUNTY ROAD 900 E, Avon, IN 46123$367,463
Thompson Brothers DrillingConstruction5410 US HWY 11 NORTH, Ellisville, MS 39437$312,552
Revenue and Support

Revenue Composition

Contributions and Grants
$954,109
Program Service Revenue
$1,784,556
Investment Income
$29,076
Other Revenue
$0
Change in Net Assets
$782,134

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,767,741
Total Revenue per Audited Statements
$2,767,741
Total Revenue per Form 990
$2,767,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,446,508
Salaries, Compensation, and Employee Benefits$539,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$686,582
Other Salaries and Wages---$362,268
Current Officers, Directors, Trustees, and Key Employees---$72,745
Other Employee Benefits---$61,738
Office Expenses---$38,013
Interest---$35,971
Payroll Taxes---$33,207
Fees for Services Accounting---$21,920
Information Technology---$12,252
Pension Plan Contributions---$9,141
Other Expenses---$8,848
Insurance---$8,382
All Other Expenses---$4,614
Travel---$3,176
Fees for Services Legal---$2,800
Fees for Services Other---$222
Total Functional Expenses$0$0$0$1,985,607

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,985,607
Total Expenses per Audited Statements$1,985,607
Total Expenses per Form 990$1,985,607
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
Meter Deposits$173,901
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 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
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 6

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

Form 990, Page 6, Part VI, Line 7A

“Board elections are held every year in conjunction with the association's annual meeting.”

Form 990, Page 6, Part VI, Line 11B

“Reviewed by staff and board and compared to audited financial statements.”

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, Line 15A

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

Form 990, Page 6, Part VI, Line 19

“Documents are available for public inspection at 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
PO BOX 116, YAZOO CITY, MS 39194

Signing Officer

Name
Patrick Peeples
Title
President
Phone
6627467531
Signed
2025-06-30

Organization Details

Principal Officer
Patrick Peeples
Voting Board Members
7
Independent Board Members
7
Employees
8

Preparer

Firm
Corbin & Biggs Pllc
Address
385-B HIGHLAND COLONY PARKWAY SUIT, RIDGELAND, MS 39157
Preparer
George M Biggs Jr
Phone
6019572001
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Cywa operates as a tax exempt organization under internal revenue code section 501(c)(12). Accounting rules prescribe when to recognize and how to measure the financial statement effect, if any, of income tax positions taken or expected to be taken on income tax returns including the position that cywa continues to qualify as a tax exempt organization. Management evaluates the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed on cywa upon examination by the relevant taxing authorities, a liability would be recognized in the statements of financial position along with any interest and penalties that would result from that assessment. Should any penalties and interest be incurred, cwya's policy would be to recognize them as operating expenses. Based on management's evaluation, no liabilities or penalties and interest are required to be recorded for uncertain tax positions. The years ended december 31, 2023, 2022 and 2021 are subject to examination by the internal revenue service and mississippi department of revenue.”

Raw XML Appendix367 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/BOYAmt0646980
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0436006
IRS990/AccountsReceivableGrp/BOYAmt085173
IRS990/AccountsReceivableGrp/EOYAmt080122
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE MISSION IS TO PROVIDE SAFE AFFORDABLE WATER TO THE RESIDENT MEMBERS OF THE CENTRAL YAZOO COUNTY AREA OF MISSISSIPPI.
IRS990/AllOtherExpensesGrp/TotalAmt04614
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0POLLY CARTER
IRS990/BooksInCareOfDetail/PhoneNum06627467531
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 116
IRS990/BooksInCareOfDetail/USAddress/CityNm0YAZOO CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd039194
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0625009
IRS990/CashNonInterestBearingGrp/EOYAmt0933837
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt072745
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt01338565
IRS990/ContractorCompensationGrp/CompensationAmt1367463
IRS990/ContractorCompensationGrp/CompensationAmt2312552
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt04025 MS 35
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1182 S COUNTY ROAD 900 E
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt25410 US HWY 11 NORTH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0COLUMBIA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1AVON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2ELLISVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1IN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2MS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd039429
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd146123
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd239437
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0TL WALLACE CONSTRUCTION
IRS990/ContractorCompensationGrp/ContractorName/PersonNm1PHOENIX FABRICATORS ERECTORS LLC
IRS990/ContractorCompensationGrp/ContractorName/PersonNm2THOMPSON BROTHERS DRILLING
IRS990/ContractorCompensationGrp/ServicesDesc0CONTRUCTION
IRS990/ContractorCompensationGrp/ServicesDesc1CONSTRUCTION
IRS990/ContractorCompensationGrp/ServicesDesc2CONSTRUCTION
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0954109
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt029076
IRS990/CYOtherExpensesAmt01446508
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01784556
IRS990/CYRevenuesLessExpensesAmt0782134
IRS990/CYSalariesCompEmpBnftPaidAmt0539099
IRS990/CYTotalExpensesAmt01985607
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02767741
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0686582
IRS990/Desc0RURAL WATER SYSTEM PROVIDING WATER TO RESIDENTS IN CENTRAL YAZOO COUNTY MISSISSIPPI.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt021920
IRS990/FeesForServicesLegalGrp/TotalAmt02800
IRS990/FeesForServicesOtherGrp/TotalAmt0222
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
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/AverageHoursPerWeekRt75.00
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/OtherCompensationAmt010239
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0POLLY CARTER
IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD BARNARD
IRS990/Form990PartVIISectionAGrp/PersonNm2ANTHONY CLAY
IRS990/Form990PartVIISectionAGrp/PersonNm3RODNEY DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm4CAROLYN JEFFERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5MARTIN MCGRAW
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLIE MILNER
IRS990/Form990PartVIISectionAGrp/PersonNm7PATRICK PEEPLES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt062662
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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/TitleTxt0SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0954109
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02767741
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt012252
IRS990/InsuranceGrp/TotalAmt08382
IRS990/InterestGrp/TotalAmt035971
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0146066
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0147611
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt029076
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029076
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06082037
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06416331
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07990228
IRS990/LandBldgEquipCostOrOtherBssAmt014072265
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01784557
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/BOYAmt02605236
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03911945
IRS990/NetAssetsOrFundBalancesBOYAmt04995723
IRS990/NetAssetsOrFundBalancesEOYAmt05777857
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04995723
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05777857
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt038013
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0110132
IRS990/OtherAssetsTotalGrp/EOYAmt0112551
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061738
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND MATERIALS
IRS990/OtherExpensesGrp/Desc1PLANT UTILITIES
IRS990/OtherExpensesGrp/Desc2WATER SAMPLES
IRS990/OtherExpensesGrp/Desc3OTHER OPERATING EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0361261
IRS990/OtherExpensesGrp/TotalAmt1253406
IRS990/OtherExpensesGrp/TotalAmt29061
IRS990/OtherExpensesGrp/TotalAmt38848
IRS990/OtherLiabilitiesGrp/BOYAmt0167154
IRS990/OtherLiabilitiesGrp/EOYAmt0173901
IRS990/OtherSalariesAndWagesGrp/TotalAmt0362268
IRS990/OtherSourcesGrossIncomeAmt029076
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt033207
IRS990/PensionPlanContributionsGrp/TotalAmt09141
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0343190
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0317239
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0PATRICK PEEPLES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1CONSTRUCTION SALES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc3CONSTRUCTION FEES
IRS990/ProgramServiceRevenueGrp/Desc4MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01711999
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt138789
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt227692
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41126
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01711999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138789
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227692
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41126
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0799392
IRS990/PYInvestmentIncomeAmt015744
IRS990/PYOtherExpensesAmt0878088
IRS990/PYProgramServiceRevenueAmt01620574
IRS990/PYRevenuesLessExpensesAmt01070596
IRS990/PYSalariesCompEmpBnftPaidAmt0487026
IRS990/PYTotalExpensesAmt01365114
IRS990/PYTotalRevenueAmt02435710
IRS990/ReconcilationRevenueExpnssAmt0782134
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0689192
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0718121
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt07766592
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06082037
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013848629
IRS990ScheduleD/ExpensesSubtotalAmt01985607
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0223636
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0223636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0173901
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0METER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt02767741
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CYWA OPERATES AS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(12). ACCOUNTING RULES PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECT, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON INCOME TAX RETURNS INCLUDING THE POSITION THAT CYWA CONTINUES TO QUALIFY AS A TAX EXEMPT ORGANIZATION. MANAGEMENT EVALUATES THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED ON CYWA UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, CWYA'S POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. BASED ON MANAGEMENT'S EVALUATION, NO LIABILITIES OR PENALTIES AND INTEREST ARE REQUIRED TO BE RECORDED FOR UNCERTAIN TAX POSITIONS. THE YEARS ENDED DECEMBER 31, 2023, 2022 AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND MISSISSIPPI DEPARTMENT OF REVENUE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07990228
IRS990ScheduleD/TotalExpensesPerForm990Amt01985607
IRS990ScheduleD/TotalLiabilityAmt0173901
IRS990ScheduleD/TotalRevenuePerForm990Amt02767741
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02767741
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01985607
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE RESIDENTS OF THE AREA WHO WANT TO PURCHASE WATER FROM THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD ELECTIONS ARE HELD EVERY YEAR IN CONJUNCTION WITH THE ASSOCIATION'S ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY STAFF AND BOARD AND COMPARED TO AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS IS DISCUSSED IN EACH NEW OR CHANGING BUSINESS RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY THE BOARD REVIEWS JOB DESCRIPTIONS AND COMPENSATION WITH COMPARABLE POSITIONS IN OTHER WATER ASSOCIATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE OFFICES OF CENTRAL YAZOO WATER ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08415093
IRS990/TotalAssetsEOYAmt010299709
IRS990/TotalAssetsGrp/BOYAmt08415093
IRS990/TotalAssetsGrp/EOYAmt010299709
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0954109
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01985607
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03419370
IRS990/TotalLiabilitiesEOYAmt04521852
IRS990/TotalLiabilitiesGrp/BOYAmt03419370
IRS990/TotalLiabilitiesGrp/EOYAmt04521852
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04995723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05777857
IRS990/TotalOtherCompensationAmt010239
IRS990/TotalProgramServiceRevenueAmt01784556
IRS990/TotalReportableCompFromOrgAmt062662
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01813632
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02767741
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08415093
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010299709
IRS990/TravelGrp/TotalAmt03176
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 116
IRS990/USAddress/CityNm0YAZOO CITY
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039194
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICK PEEPLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06627467531
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL YAZOO WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0640532607
ReturnHeader/Filer/PhoneNum06627467531
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 116
ReturnHeader/Filer/USAddress/CityNm0YAZOO CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039194
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0853667394
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORBIN & BIGGS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0385-B HIGHLAND COLONY PARKWAY SUIT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RIDGELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039157
ReturnHeader/PreparerPersonGrp/PhoneNum06019572001
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE M BIGGS JR
ReturnHeader/ReturnTs02025-07-02T15:01:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,299,709
Liabilities
$4,521,852
Net assets
$5,777,857
Revenue
$2,767,741
Expenses
$1,985,607
Net income
$782,134
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
2024Detailed filing. Detailed filing data is available for this year.$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
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$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