Civic Intelligence

Kipling Water Association

990 • Fiscal year 2016 • EIN 64-0536284

Jul 01, 2015 to Jun 30, 2016 • Filed on May 11, 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.

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

Liabilities / Revenue

76th percentile

2.94x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

24th percentile

-6.5%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

65th percentile

$600

Higher top officer pay than 65% of similar nonprofits.

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

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

Asset Growth

35th percentile

-1.3%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

46th percentile

1.7%

Faster revenue growth than 46% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$4,349,087

Down $56,791 (-1.3%) from 2015

Net Assets

Down

$2,737,058

Down $35,036 (-1.3%) from 2015

Liabilities

Down

$1,612,029

Down $21,755 (-1.3%) from 2015

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin24th percentile

Revenue

Up

$548,377

Up $9,425 (+1.7%) from 2015

Expenses

Up

$583,963

Up $25,862 (+4.6%) from 2015

Net Income

Down

-$35,586

Down $16,437 (-86%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2016

Assets$4,349,087
Liabilities$1,612,029
Net Assets$2,737,058
Open 2016 Filing

Operations Trend

Revenue Growth46th 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

2016

Revenue$548,377
Expenses$583,963
Net Income-$35,586
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 11, 2016
Return Version
2015v3.0
Gross Receipts
$548,377
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,591,290$3,462,924▼ $128,366
Pd in Cap Srpls Land Bldg Eqp Fund$2,571,264$2,571,814▲ $550
Savings and Temporary Cash Investments$734,788$798,876▲ $64,088
Rtn Earn Endowment Incm Other Fnds$200,830$165,244▼ $35,586
Cash and Non-Interest-Bearing Accounts$42,802$46,136▲ $3,334
Accounts Receivable$33,966$37,269▲ $3,303
Prepaid Expenses and Deferred Charges$2,784$3,634▲ $850
Total Assets$4,405,878$4,349,087▼ $56,791
Other Assets Total$248$248→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,602,138$1,576,922▼ $25,216
Accounts Payable and Accrued Expenses$31,646$35,107▲ $3,461
Total Liabilities$1,633,784$1,612,029▼ $21,755
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,772,094$2,737,058▼ $35,036
Total Liabilities and Net Assets / Fund Balance$4,405,878$4,349,087▼ $56,791

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,456,629$2,186,491$5,643,120
Land$6,295-$6,295
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Arthur NesterPresidentPT$600$600
Charles WesterfieldDirector-$275$275
Marcus WilsonDirector-$275$275
Terry MayoDirector-$275$275
Debra McraeDirector-$250$250
Willie ColeDirector-$225$225
Lynn LegetteDirector-$100$100
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$547,480
Investment Income
$897
Other Revenue
$0
Change in Net Assets
$-35,586

Audited Revenue Reconciliation

Revenue per Audited Statements
$548,377
Total Revenue per Audited Statements
$548,377
Total Revenue per Form 990
$548,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$423,460
Salaries, Compensation, and Employee Benefits$160,503
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$132,818
Depreciation Depletion---$128,366
Interest---$68,390
Other Expenses---$31,286
Insurance---$20,681
Other Employee Benefits---$14,652
All Other Expenses---$14,390
Travel---$11,118
Payroll Taxes---$11,033
Office Expenses---$3,241
Current Officers, Directors, Trustees, and Key Employees---$2,000
Fees for Services Accounting---$1,375
Conferences and Meetings---$540
Advertising---$308
Total Functional Expenses$0$0$0$583,963

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$583,963
Total Expenses per Audited Statements$583,963
Total Expenses per Form 990$583,963
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
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

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
2016-05-11
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 550 total 550”

Raw XML Appendix311 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 550 TOTAL 550
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesEOYAmt01612029
IRS990/TotalLiabilitiesGrp/BOYAmt01633784
IRS990/TotalLiabilitiesGrp/EOYAmt01612029
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02772094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02737058
IRS990/TotalProgramServiceRevenueAmt0547480
IRS990/TotalReportableCompFromOrgAmt02000
IRS990/TotalRevenueGrp/ExclusionAmt0897
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0547480
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0548377
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04405878
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04349087
IRS990/TravelGrp/TotalAmt011118
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022449 HWY 39 NORTH
IRS990/USAddress/CityNm0DEKALB
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039328
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR NESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06017432498
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-11
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/PreparationDt02017-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D FLAKE CPA
ReturnHeader/ReturnTs02017-05-11T06:15:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,349,087
Liabilities
$1,612,029
Net assets
$2,737,058
Revenue
$548,377
Expenses
$583,963
Net income
-$35,586
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