Civic Intelligence

Kipling Water Association

990 • Fiscal year 2018 • EIN 64-0536284

Jul 01, 2017 to Jun 30, 2018 • Filed on May 09, 2019

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

62nd percentile

0.37x

Higher debt load relative to assets than 62% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

2.96x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Net Margin

23rd percentile

-5.4%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

63rd percentile

$450

Higher top officer pay than 63% of similar nonprofits.

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

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Asset Growth

32nd percentile

-1.5%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-4.3%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$4,221,032

Down $63,099 (-1.5%) from 2017

Net Assets

Down

$2,679,764

Down $27,433 (-1.0%) from 2017

Liabilities

Down

$1,541,268

Down $35,666 (-2.3%) from 2017

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin23rd percentile

Revenue

Down

$521,551

Down $23,180 (-4.3%) from 2017

Expenses

Down

$549,464

Down $25,638 (-4.5%) from 2017

Net Income

Up

-$27,913

Up $2,458 (+8.1%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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

2018

Assets$4,221,032
Liabilities$1,541,268
Net Assets$2,679,764
Open 2018 Filing

Operations Trend

Revenue Growth14th 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

2018

Revenue$521,551
Expenses$549,464
Net Income-$27,913
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 9, 2019
Return Version
2017v2.3
Gross Receipts
$521,551
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$3,341,788$3,230,620▼ $111,168
Pd in Cap Srpls Land Bldg Eqp Fund$2,572,324$2,572,804▲ $480
Savings and Temporary Cash Investments$855,045$909,451▲ $54,406
Rtn Earn Endowment Incm Other Fnds$134,873$106,960▼ $27,913
Cash and Non-Interest-Bearing Accounts$42,111$42,445▲ $334
Accounts Receivable$41,316$28,349▼ $12,967
Prepaid Expenses and Deferred Charges$3,600$9,896▲ $6,296
Total Assets$4,284,131$4,221,032▼ $63,099
Other Assets Total$271$271→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,550,588$1,523,072▼ $27,516
Accounts Payable and Accrued Expenses$26,346$18,196▼ $8,150
Total Liabilities$1,576,934$1,541,268▼ $35,666
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,707,197$2,679,764▼ $27,433
Total Liabilities and Net Assets / Fund Balance$4,284,131$4,221,032▼ $63,099

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,224,325$2,426,349$5,650,674
Land$6,295-$6,295
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleBaseTotal
Arthur NesterPresident$450$450
Lynn LegetteVice Preside$300$300
Terry MayoDirector$250$250
Charles WesterfieldDirector$225$225
Debra McraeDirector$200$200
Willie ColeDirector$175$175
Marcus WilsonDirector$25$25
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$521,029
Investment Income
$522
Other Revenue
$0
Change in Net Assets
$-27,913

Audited Revenue Reconciliation

Revenue per Audited Statements
$521,551
Total Revenue per Audited Statements
$521,551
Total Revenue per Form 990
$521,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$384,130
Salaries, Compensation, and Employee Benefits$165,334
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$139,242
Depreciation Depletion---$118,723
Interest---$66,086
Other Expenses---$30,928
All Other Expenses---$17,251
Other Employee Benefits---$16,189
Travel---$13,544
Insurance---$12,402
Payroll Taxes---$8,278
Current Officers, Directors, Trustees, and Key Employees---$1,625
Fees for Services Accounting---$1,625
Office Expenses---$1,607
Advertising---$266
Total Functional Expenses$0$0$0$549,464

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$549,464
Total Expenses per Audited Statements$549,464
Total Expenses per Form 990$549,464
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
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

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
2019-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Nester
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
5

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 480”

Raw XML Appendix314 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt026346
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt018196
IRS990/AccountsReceivableGrp/BOYAmt041316
IRS990/AccountsReceivableGrp/EOYAmt028349
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE CONSISTENT AND RELIABLE WATER SERVICE TO APPROXIMATELY 1,100 RURAL COMMUNITY WATER CUSTOMERS
IRS990/AdvertisingGrp/TotalAmt0266
IRS990/AllOtherExpensesGrp/TotalAmt017251
IRS990/BooksInCareOfDetail/PersonNm0BARBARA BROWN
IRS990/BooksInCareOfDetail/PhoneNum06017432498
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 306
IRS990/BooksInCareOfDetail/USAddress/CityNm0DEKALB
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd039328
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt042111
IRS990/CashNonInterestBearingGrp/EOYAmt042445
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt01625
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0522
IRS990/CYOtherExpensesAmt0384130
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0521029
IRS990/CYRevenuesLessExpensesAmt0-27913
IRS990/CYSalariesCompEmpBnftPaidAmt0165334
IRS990/CYTotalExpensesAmt0549464
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0521551
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0118723
IRS990/Desc0PROVIDED CONSISTENT AND RELIABLE WATER SERVICE TO APPROXIMATELY 1,100 RURAL COMMUNITY WATER CUSTOMERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt01625
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0ARTHUR NESTER
IRS990/Form990PartVIISectionAGrp/PersonNm1LYNN LEGETTE
IRS990/Form990PartVIISectionAGrp/PersonNm2TERRY MAYO
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLES WESTERFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm4DEBRA MCRAE
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIE COLE
IRS990/Form990PartVIISectionAGrp/PersonNm6MARCUS WILSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3225
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5175
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt625
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0521551
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt012402
IRS990/InterestGrp/TotalAmt066086
IRS990/InvestmentIncomeGrp/ExclusionAmt0522
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0522
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02426349
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03341788
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03230620
IRS990/LandBldgEquipCostOrOtherBssAmt05656969
IRS990/LegalDomicileStateCd0MS
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0520695
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE CONSISTENT AND RELIABLE WATER SERVICE TO APPROXIMATELY 1,100 RURAL COMMUNITY WATER USERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01550588
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01523072
IRS990/NetAssetsOrFundBalancesBOYAmt02707197
IRS990/NetAssetsOrFundBalancesEOYAmt02679764
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt01607
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0271
IRS990/OtherAssetsTotalGrp/EOYAmt0271
IRS990/OtherChangesInNetAssetsAmt0480
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016189
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2PURCHASED WATER
IRS990/OtherExpensesGrp/Desc3BILLING SERVICE
IRS990/OtherExpensesGrp/TotalAmt050178
IRS990/OtherExpensesGrp/TotalAmt137582
IRS990/OtherExpensesGrp/TotalAmt233938
IRS990/OtherExpensesGrp/TotalAmt330928
IRS990/OtherSalariesAndWagesGrp/TotalAmt0139242
IRS990/OtherSourcesGrossIncomeAmt0522
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt08278
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt02572324
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt02572804
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09896
IRS990/PrincipalOfficerNm0ARTHUR NESTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1WATER TAP & RECONNECTION FEES
IRS990/ProgramServiceRevenueGrp/Desc2BAD DEBT PREV WRITTEN OFF
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0493633
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125618
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21778
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0493633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125618
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21778
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01116
IRS990/PYOtherExpensesAmt0409496
IRS990/PYProgramServiceRevenueAmt0543615
IRS990/PYRevenuesLessExpensesAmt0-30371
IRS990/PYSalariesCompEmpBnftPaidAmt0165606
IRS990/PYTotalExpensesAmt0575102
IRS990/PYTotalRevenueAmt0544731
IRS990/ReconcilationRevenueExpnssAmt0-27913
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0134873
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0106960
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0855045
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0909451
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03224325
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02426349
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05650674
IRS990ScheduleD/ExpensesSubtotalAmt0549464
IRS990ScheduleD/LandGrp/BookValueAmt06295
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06295
IRS990ScheduleD/RevenueSubtotalAmt0521551
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03230620
IRS990ScheduleD/TotalExpensesPerForm990Amt0549464
IRS990ScheduleD/TotalRevenuePerForm990Amt0521551
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0521551
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0549464
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 480
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04284131
IRS990/TotalAssetsEOYAmt04221032
IRS990/TotalAssetsGrp/BOYAmt04284131
IRS990/TotalAssetsGrp/EOYAmt04221032
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0549464
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01576934
IRS990/TotalLiabilitiesEOYAmt01541268
IRS990/TotalLiabilitiesGrp/BOYAmt01576934
IRS990/TotalLiabilitiesGrp/EOYAmt01541268
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02707197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02679764
IRS990/TotalProgramServiceRevenueAmt0521029
IRS990/TotalReportableCompFromOrgAmt01625
IRS990/TotalRevenueGrp/ExclusionAmt0522
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0521029
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0521551
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04284131
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04221032
IRS990/TravelGrp/TotalAmt013544
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR NESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06017432498
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-09
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0DC99C678DB09C71046FB33B12BD2A29600D48728
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08D69CCE39B5DB858E3AA1BF0C5D32DBB1A5E88F1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.235.108.2
ReturnHeader/FilingSecurityInformation/IPDt02019-05-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:37:53
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/PreparationDt02019-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D FLAKE CPA
ReturnHeader/ReturnTs02019-05-09T16:37:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,221,032
Liabilities
$1,541,268
Net assets
$2,679,764
Revenue
$521,551
Expenses
$549,464
Net income
-$27,913
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