Civic Intelligence

Kipling Water Association

990 • Fiscal year 2015 • EIN 64-0536284

Jul 01, 2014 to Jun 30, 2015 • Filed on May 12, 2016

Organization Profile
Pobox 306Dekalb, MS 39328

(601) 743-2498

Siviq Scores

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

Liabilities / Assets

61st percentile

0.37x

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

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

3.03x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Net Margin

33rd percentile

-3.6%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

64th percentile

$550

Higher top officer pay than 64% of similar nonprofits.

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

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Asset Growth

41st percentile

-1.1%

Faster asset growth than 41% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

11th percentile

-12%

Faster revenue growth than 11% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$4,405,878

Down $48,566 (-1.1%) from 2014

Net Assets

Down

$2,772,094

Down $8,377 (-0.3%) from 2014

Liabilities

Down

$1,633,784

Down $40,189 (-2.4%) from 2014

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin33rd percentile

Revenue

Down

$538,952

Down $71,106 (-12%) from 2014

Expenses

Down

$558,101

Down $5,080 (-0.9%) from 2014

Net Income

Down

-$19,149

Down $66,026 (-141%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth41st 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

2015

Assets$4,405,878
Liabilities$1,633,784
Net Assets$2,772,094
Open 2015 Filing

Operations Trend

Revenue Growth11th 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

2015

Revenue$538,952
Expenses$558,101
Net Income-$19,149
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 12, 2016
Return Version
2014v6.0
Gross Receipts
$538,952
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$3,674,074$3,591,290▼ $82,784
Pd in Cap Srpls Land Bldg Eqp Fund$2,570,794$2,571,264▲ $470
Savings and Temporary Cash Investments$701,757$734,788▲ $33,031
Rtn Earn Endowment Incm Other Fnds$209,677$200,830▼ $8,847
Cash and Non-Interest-Bearing Accounts$41,536$42,802▲ $1,266
Accounts Receivable$33,407$33,966▲ $559
Prepaid Expenses and Deferred Charges$3,423$2,784▼ $639
Total Assets$4,454,444$4,405,878▼ $48,566
Other Assets Total$247$248▲ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,657,483$1,602,138▼ $55,345
Accounts Payable and Accrued Expenses$16,490$31,646▲ $15,156
Total Liabilities$1,673,973$1,633,784▼ $40,189
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,780,471$2,772,094▼ $8,377
Total Liabilities and Net Assets / Fund Balance$4,454,444$4,405,878▼ $48,566

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,584,995$2,058,125$5,643,120
Land$6,295-$6,295
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Arthur NesterPresidentPT$550$550
Debra McraeDirector-$275$275
Marcus WilsonDirector-$250$250
Terry MayoDirector-$250$250
Lynn LegetteVice Preside-$225$225
Charles WesterfieldDirector-$200$200
Willie ColeDirector-$175$175
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$537,981
Investment Income
$971
Other Revenue
$0
Change in Net Assets
$-19,149

Audited Revenue Reconciliation

Revenue per Audited Statements
$538,952
Total Revenue per Audited Statements
$538,952
Total Revenue per Form 990
$538,952
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$410,284
Salaries, Compensation, and Employee Benefits$147,817
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$139,886
Other Salaries and Wages---$124,291
Interest---$70,180
Insurance---$21,333
All Other Expenses---$18,607
Other Expenses---$16,781
Travel---$14,275
Other Employee Benefits---$11,634
Payroll Taxes---$9,967
Fees for Services Accounting---$5,550
Office Expenses---$1,984
Current Officers, Directors, Trustees, and Key Employees---$1,925
Fees for Services Legal---$1,235
Conferences and Meetings---$325
Advertising---$237
Total Functional Expenses$0$0$0$558,101

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$558,101
Total Expenses per Audited Statements$558,101
Total Expenses per Form 990$558,101
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”

Form 990, Page 7, Part VII

“Parent organization has filed a separate return”

Filing and Contact Details

Filer

Filer Name
Kipling Water Association
EIN
64-0536284
Phone
6017432498
Address
POBOX 306, DEKALB, MS 39328

Signing Officer

Name
Arthur Nester
Title
President
Phone
6017432498
Signed
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Nester
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
4

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
PO BOX 270, LOUISVILLE, MS 39339
Preparer
Stephen D Flake CPA
Phone
6627737841
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“NEW MEMBERSHIPS 470”

Raw XML Appendix320 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/ExplanationTxt4PARENT ORGANIZATION HAS FILED A SEPARATE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NEW MEMBERSHIPS 470
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 7, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalAssetsBOYAmt04454444
IRS990/TotalAssetsEOYAmt04405878
IRS990/TotalAssetsGrp/BOYAmt04454444
IRS990/TotalAssetsGrp/EOYAmt04405878
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0558101
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01673973
IRS990/TotalLiabilitiesEOYAmt01633784
IRS990/TotalLiabilitiesGrp/BOYAmt01673973
IRS990/TotalLiabilitiesGrp/EOYAmt01633784
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02780471
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02772094
IRS990/TotalProgramServiceRevenueAmt0537981
IRS990/TotalReportableCompFromOrgAmt01925
IRS990/TotalRevenueGrp/ExclusionAmt0971
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0537981
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0538952
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04454444
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04405878
IRS990/TravelGrp/TotalAmt014275
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 306
IRS990/USAddress/CityNm0DEKALB
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039328
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR NESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06017432498
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIPLING WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KIPL
ReturnHeader/Filer/EIN0640536284
ReturnHeader/Filer/PhoneNum06017432498
ReturnHeader/Filer/USAddress/AddressLine1Txt0POBOX 306
ReturnHeader/Filer/USAddress/CityNm0DEKALB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039328
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640394922
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATKINS WARD AND STAFFORD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 270
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039339
ReturnHeader/PreparerPersonGrp/PhoneNum06627737841
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D FLAKE CPA
ReturnHeader/ReturnTs02016-05-12T15:07:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,405,878
Liabilities
$1,633,784
Net assets
$2,772,094
Revenue
$538,952
Expenses
$558,101
Net income
-$19,149
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