Civic Intelligence

Kipling Water Association

990 • Fiscal year 2014 • EIN 64-0536284

Jul 01, 2013 to Jun 30, 2014 • Filed on May 15, 2015

Organization Profile
Pobox 30639328

(601) 743-2498

Siviq Scores

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

Liabilities / Assets

61st percentile

0.38x

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

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

2.74x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

60th percentile

7.7%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

62nd percentile

$550

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

49th percentile

-0.1%

Faster asset growth than 49% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

3rd percentile

-39%

Faster revenue growth than 3% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$4,454,444

Down $4,729 (-0.1%) from 2013

Net Assets

Up

$2,780,471

Up $47,277 (+1.7%) from 2013

Liabilities

Down

$1,673,973

Down $52,006 (-3.0%) from 2013

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin60th percentile

Revenue

$610,058

No earlier filing loaded for comparison.

Expenses

Up

$563,181

Up $87,040 (+18%) from 2013

Net Income

$46,877

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,990,521Liabilities 2011: $1,678,452Net Assets 2011: $1,312,0692011Assets 2012: $4,414,803Liabilities 2012: $1,898,817Net Assets 2012: $2,515,9862012Assets 2013: $4,459,173Liabilities 2013: $1,725,979Net Assets 2013: $2,733,1942013Assets 2014: $4,454,444Liabilities 2014: $1,673,973Net Assets 2014: $2,780,4712014Assets 2015: $4,405,878Liabilities 2015: $1,633,784Net Assets 2015: $2,772,0942015Assets 2016: $4,349,087Liabilities 2016: $1,612,029Net Assets 2016: $2,737,0582016Assets 2017: $4,284,131Liabilities 2017: $1,576,934Net Assets 2017: $2,707,1972017Assets 2018: $4,221,032Liabilities 2018: $1,541,268Net Assets 2018: $2,679,7642018Assets 2019: $4,175,847Liabilities 2019: $1,483,022Net Assets 2019: $2,692,8252019Assets 2020: $4,136,287Liabilities 2020: $1,431,822Net Assets 2020: $2,704,4652020Assets 2021: $3,891,971Liabilities 2021: $1,454,081Net Assets 2021: $2,437,8902021Assets 2022: $4,176,259Liabilities 2022: $1,480,164Net Assets 2022: $2,696,0952022Assets 2023: $4,070,245Liabilities 2023: $1,458,160Net Assets 2023: $2,612,0852023

Highlighted filing

2014

Assets$4,454,444
Liabilities$1,673,973
Net Assets$2,780,471
Open 2014 Filing

Operations Trend

Revenue Growth3rd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $484,613Expenses 2011: $377,383Net Income 2011: $107,2302011Revenue 2012: $1,655,858Expenses 2012: $452,381Net Income 2012: $1,203,4772012Expenses 2013: $476,1412013Revenue 2014: $610,058Expenses 2014: $563,181Net Income 2014: $46,8772014Revenue 2015: $538,952Expenses 2015: $558,101Net Income 2015: -$19,1492015Revenue 2016: $548,377Expenses 2016: $583,963Net Income 2016: -$35,5862016Revenue 2017: $544,731Expenses 2017: $575,102Net Income 2017: -$30,3712017Revenue 2018: $521,551Expenses 2018: $549,464Net Income 2018: -$27,9132018Revenue 2019: $505,143Expenses 2019: $494,302Net Income 2019: $10,8412019Revenue 2020: $543,512Expenses 2020: $532,042Net Income 2020: $11,4702020Revenue 2021: $498,208Expenses 2021: $616,269Net Income 2021: -$118,0612021Revenue 2022: $853,043Expenses 2022: $595,378Net Income 2022: $257,6652022Revenue 2023: $618,753Expenses 2023: $703,444Net Income 2023: -$84,6912023

Highlighted filing

2014

Revenue$610,058
Expenses$563,181
Net Income$46,877
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$610,058
Mission and Program Overview

Mission

Provide consistent and reliable water service to approximately 1,100 rural community water users

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,693,720$3,674,074▼ $19,646
Pd in Cap Srpls Land Bldg Eqp Fund$2,508,694$2,570,794▲ $62,100
Savings and Temporary Cash Investments$687,988$701,757▲ $13,769
Rtn Earn Endowment Incm Other Fnds$224,500$209,677▼ $14,823
Cash and Non-Interest-Bearing Accounts$38,453$41,536▲ $3,083
Accounts Receivable$36,182$33,407▼ $2,775
Prepaid Expenses and Deferred Charges$2,781$3,423▲ $642
Total Assets$4,459,173$4,454,444▼ $4,729
Other Assets Total$49$247▲ $198
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,710,762$1,657,483▼ $53,279
Accounts Payable and Accrued Expenses$15,217$16,490▲ $1,273
Total Liabilities$1,725,979$1,673,973▼ $52,006
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,733,194$2,780,471▲ $47,277
Total Liabilities and Net Assets / Fund Balance$4,459,173$4,454,444▼ $4,729

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,667,779$1,928,541$5,596,320
Land$6,295-$6,295
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Arthur NesterPresidentPT$550$550
Lynn LegetteVice Preside-$250$250
Debra McraeDirector-$225$225
Terry MayoDirector-$225$225
Willie ColeDirector-$200$200
Charles WesterfieldDirector-$175$175
Delane GeorgeDirector-$150$150
Johnny CreekmoreSecretary-$50$50
Marcus Wilson--$25$25
Revenue and Support

Revenue Composition

Contributions and Grants
$61,700
Program Service Revenue
$547,460
Investment Income
$898
Other Revenue
$0
Change in Net Assets
$46,877

Audited Revenue Reconciliation

Revenue per Audited Statements
$610,058
Total Revenue per Audited Statements
$610,058
Total Revenue per Form 990
$610,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$435,723
Salaries, Compensation, and Employee Benefits$127,458
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$156,669
Other Salaries and Wages---$106,610
Interest---$72,755
Other Expenses---$29,204
Insurance---$21,471
Travel---$15,598
All Other Expenses---$11,948
Other Employee Benefits---$10,491
Payroll Taxes---$8,507
Fees for Services Accounting---$5,625
Office Expenses---$1,986
Current Officers, Directors, Trustees, and Key Employees---$1,850
Conferences and Meetings---$300
Advertising---$221
Total Functional Expenses$0$0$0$563,181

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$563,181
Total Expenses per Audited Statements$563,181
Total Expenses per Form 990$563,181
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“7 member board of directors membership must be purchased to be a part of the water association”

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

“Officers are elected to three year term. Nominations are made every august at the annual meeting with a subsequent vote.”

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

“Form 990 is presented to board of directors for approval with the president of the board signing the return”

Form 990, Page 6, Part VI, Line 19

“All governing documents are available upon request”

Filing and Contact Details

Filer

EIN
64-0536284
Phone
6017432498

Signing Officer

Name
Arthur Nester
Title
President
Phone
6017432498
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Nester
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
3

Preparer

Preparer
Stephen D Flake CPA
Phone
6627737841
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“NEW MEMBERSHIPS 400”

Raw XML Appendix322 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt07 MEMBER BOARD OF DIRECTORS MEMBERSHIP MUST BE PURCHASED TO BE A PART OF THE WATER ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS ARE ELECTED TO THREE YEAR TERM. NOMINATIONS ARE MADE EVERY AUGUST AT THE ANNUAL MEETING WITH A SUBSEQUENT VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PRESENTED TO BOARD OF DIRECTORS FOR APPROVAL WITH THE PRESIDENT OF THE BOARD SIGNING THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NEW MEMBERSHIPS 400
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalAssetsGrp/BOYAmt04459173
IRS990/TotalAssetsGrp/EOYAmt04454444
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt061700
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0563181
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01725979
IRS990/TotalLiabilitiesEOYAmt01673973
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IRS990/TotalLiabilitiesGrp/EOYAmt01673973
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02733194
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02780471
IRS990/TotalProgramServiceRevenueAmt0547460
IRS990/TotalReportableCompFromOrgAmt01850
IRS990/TotalRevenueGrp/ExclusionAmt0898
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0547460
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0610058
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04459173
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04454444
IRS990/TravelGrp/TotalAmt015598
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 306
IRS990/USAddress/City0DEKALB
IRS990/USAddress/State0MS
IRS990/USAddress/ZIPCode039328
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR NESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06017432498
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10KIPLING WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KIPL
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ReturnHeader/Filer/PhoneNum06017432498
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ReturnHeader/Filer/USAddress/City0DEKALB
ReturnHeader/Filer/USAddress/State0MS
ReturnHeader/Filer/USAddress/ZIPCode039328
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640394922
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WATKINS WARD AND STAFFORD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 270
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode039339
ReturnHeader/PreparerPersonGrp/PhoneNum06627737841
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D FLAKE CPA
ReturnHeader/ReturnTs02015-05-15T11:21:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,454,444
Liabilities
$1,673,973
Net assets
$2,780,471
Revenue
$610,058
Expenses
$563,181
Net income
$46,877
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.07$1.46$2.61$0.62$0.70$0.08
2022Detailed filing. Detailed filing data is available for this year.$4.18$1.48$2.70$0.85$0.60$0.26
2021Detailed filing. Detailed filing data is available for this year.$3.89$1.45$2.44$0.50$0.62$0.12
2020Detailed filing. Detailed filing data is available for this year.$4.14$1.43$2.70$0.54$0.53$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.18$1.48$2.69$0.51$0.49$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.22$1.54$2.68$0.52$0.55$0.03
2017Summary only. Only limited summary data is available for this year.$4.28$1.58$2.71$0.54$0.58$0.03
2016Detailed filing. Detailed filing data is available for this year.$4.35$1.61$2.74$0.55$0.58$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.41$1.63$2.77$0.54$0.56$0.02
2014Detailed filing. Detailed filing data is available for this year.$4.45$1.67$2.78$0.61$0.56$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$1.73$2.73$0.48
2012Summary only. Only limited summary data is available for this year.$4.41$1.90$2.52$1.66$0.45$1.20
2011Summary only. Only limited summary data is available for this year.$2.99$1.68$1.31$0.48$0.38$0.11