Civic Intelligence

Kipling Water Association

990 • Fiscal year 2019 • EIN 64-0536284

Jul 01, 2018 to Jun 30, 2019 • Filed on May 15, 2020

Organization Profile
Post Office Box 306Dekalb, MS 39328-0306

(601) 743-2498

Siviq Scores

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

Liabilities / Assets

61st percentile

0.36x

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

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

2.94x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Net Margin

43rd percentile

2.1%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$550

Higher top officer pay than 65% of similar nonprofits.

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

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Asset Growth

38th percentile

-1.1%

Faster asset growth than 38% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-3.1%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$4,175,847

Down $45,185 (-1.1%) from 2018

Net Assets

Up

$2,692,825

Up $13,061 (+0.5%) from 2018

Liabilities

Down

$1,483,022

Down $58,246 (-3.8%) from 2018

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin43rd percentile

Revenue

Down

$505,143

Down $16,408 (-3.1%) from 2018

Expenses

Down

$494,302

Down $55,162 (-10%) from 2018

Net Income

Up

$10,841

Up $38,754 (+139%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth38th 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

2019

Assets$4,175,847
Liabilities$1,483,022
Net Assets$2,692,825
Open 2019 Filing

Operations Trend

Revenue Growth28th 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

2019

Revenue$505,143
Expenses$494,302
Net Income$10,841
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 15, 2020
Return Version
2018v3.2
Gross Receipts
$505,143
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$3,230,620$3,208,420▼ $22,200
Pd in Cap Srpls Land Bldg Eqp Fund$2,572,804$2,573,274▲ $470
Savings and Temporary Cash Investments$909,451$868,863▼ $40,588
Rtn Earn Endowment Incm Other Fnds$106,960$119,551▲ $12,591
Cash and Non-Interest-Bearing Accounts$42,445$56,037▲ $13,592
Prepaid Expenses and Deferred Charges$9,896$25,425▲ $15,529
Accounts Receivable$28,349$16,831▼ $11,518
Total Assets$4,221,032$4,175,847▼ $45,185
Other Assets Total$271$271→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,523,072$1,465,365▼ $57,707
Accounts Payable and Accrued Expenses$18,196$17,657▼ $539
Total Liabilities$1,541,268$1,483,022▼ $58,246
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,679,764$2,692,825▲ $13,061
Total Liabilities and Net Assets / Fund Balance$4,221,032$4,175,847▼ $45,185

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,202,125$2,505,549$5,707,674
Land$6,295-$6,295
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleBaseTotal
Arthur NesterPresident$550$550
Terry MayoDirector$250$250
Debra McraeDirector$225$225
Charles WesterfieldDirector$200$200
Willie ColeDirector$175$175

Board Members and Trustees

NameTitle
Delane GeorgeDirector
Marcus WilsonDirector
Johnny CreekmoreSecretary
Lynn LegetteVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$504,642
Investment Income
$501
Other Revenue
$0
Change in Net Assets
$10,841

Audited Revenue Reconciliation

Revenue per Audited Statements
$505,143
Total Revenue per Audited Statements
$505,143
Total Revenue per Form 990
$505,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$338,623
Salaries, Compensation, and Employee Benefits$155,679
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$143,220
Depreciation Depletion---$79,200
Interest---$35,940
Other Expenses---$30,519
Insurance---$28,825
All Other Expenses---$18,538
Travel---$15,286
Payroll Taxes---$11,059
Fees for Services Accounting---$5,750
Office Expenses---$1,892
Current Officers, Directors, Trustees, and Key Employees---$1,400
Advertising---$707
Conferences and Meetings---$75
Total Functional Expenses$0$0$0$494,302

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$494,302
Total Expenses per Audited Statements$494,302
Total Expenses per Form 990$494,302
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
POST OFFICE BOX 306, DEKALB, MS 39328-0306

Signing Officer

Name
Arthur Nester
Title
President
Phone
6017432498
Signed
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Nester
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
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 570”

Raw XML Appendix328 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 570
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,175,847
Liabilities
$1,483,022
Net assets
$2,692,825
Revenue
$505,143
Expenses
$494,302
Net income
$10,841
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