Civic Intelligence

Kipling Water Association

990 • Fiscal year 2020 • EIN 64-0536284

Jul 01, 2019 to Jun 30, 2020 • Filed on Jun 03, 2021

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

60th percentile

0.35x

Higher debt load relative to assets than 60% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

2.63x

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

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Net Margin

39th percentile

2.1%

Higher net margin than 39% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

65th percentile

$475

Higher top officer pay than 65% of similar nonprofits.

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

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Asset Growth

37th percentile

-0.9%

Faster asset growth than 37% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

7.6%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$4,136,287

Down $39,560 (-0.9%) from 2019

Net Assets

Up

$2,704,465

Up $11,640 (+0.4%) from 2019

Liabilities

Down

$1,431,822

Down $51,200 (-3.5%) from 2019

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin39th percentile

Revenue

Up

$543,512

Up $38,369 (+7.6%) from 2019

Expenses

Up

$532,042

Up $37,740 (+7.6%) from 2019

Net Income

Up

$11,470

Up $629 (+5.8%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth37th 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

2020

Assets$4,136,287
Liabilities$1,431,822
Net Assets$2,704,465
Open 2020 Filing

Operations Trend

Revenue Growth66th 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

2020

Revenue$543,512
Expenses$532,042
Net Income$11,470
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jun 3, 2021
Return Version
2019v5.0
Gross Receipts
$543,512
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$3,208,420$3,164,844▼ $43,576
Pd in Cap Srpls Land Bldg Eqp Fund$2,573,274$2,573,444▲ $170
Savings and Temporary Cash Investments$868,863$905,290▲ $36,427
Rtn Earn Endowment Incm Other Fnds$119,551$131,021▲ $11,470
Cash and Non-Interest-Bearing Accounts$56,037--
Prepaid Expenses and Deferred Charges$25,425$34,794▲ $9,369
Accounts Receivable$16,831$31,088▲ $14,257
Total Assets$4,175,847$4,136,287▼ $39,560
Other Assets Total$271$271→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,465,365$1,410,924▼ $54,441
Accounts Payable and Accrued Expenses$17,657$20,898▲ $3,241
Total Liabilities$1,483,022$1,431,822▼ $51,200
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,692,825$2,704,465▲ $11,640
Total Liabilities and Net Assets / Fund Balance$4,175,847$4,136,287▼ $39,560

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,158,549$2,584,749$5,743,298
Land$6,295-$6,295
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleBaseTotal
Steve RawsomDirector$475$475
Arthur NesterPresident$450$450
Dewayne HullDirector$400$400
Willie ColeDirector$375$375
Charles WesterfieldDirector$325$325
Debra McraeDirector$325$325
Lynn LegetteVice Preside$325$325
Terry MayoDirector$25$25

Board Members and Trustees

NameTitle
Delane GeorgeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$543,069
Investment Income
$443
Other Revenue
$0
Change in Net Assets
$11,470

Audited Revenue Reconciliation

Revenue per Audited Statements
$543,512
Total Revenue per Audited Statements
$543,512
Total Revenue per Form 990
$543,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,042
Salaries, Compensation, and Employee Benefits$167,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$131,705
Depreciation Depletion---$79,200
All Other Expenses---$39,906
Interest---$39,208
Other Expenses---$25,968
Other Employee Benefits---$18,982
Insurance---$18,241
Payroll Taxes---$13,613
Travel---$10,329
Fees for Services Accounting---$6,000
Current Officers, Directors, Trustees, and Key Employees---$2,700
Office Expenses---$2,034
Conferences and Meetings---$275
Advertising---$270
Total Functional Expenses$0$0$0$532,042

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$532,042
Total Expenses per Audited Statements$532,042
Total Expenses per Form 990$532,042
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 35% controlled entity
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
2021-06-03
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 170”

Raw XML Appendix327 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 170
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04175847
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IRS990/TotalAssetsGrp/BOYAmt04175847
IRS990/TotalAssetsGrp/EOYAmt04136287
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0532042
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01483022
IRS990/TotalLiabilitiesEOYAmt01431822
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IRS990/TotalLiabilitiesGrp/EOYAmt01431822
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02692825
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02704465
IRS990/TotalProgramServiceRevenueAmt0543069
IRS990/TotalReportableCompFromOrgAmt02700
IRS990/TotalRevenueGrp/ExclusionAmt0443
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0543069
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0543512
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04175847
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04136287
IRS990/TravelGrp/TotalAmt010329
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022449 HWY 39 NORTH
IRS990/USAddress/CityNm0DEKALB
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039328
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IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReasonableCauseExplanation/ExplanationTxt0TAXPREPARER SIMPLY FORGOT TO FILE THE EXTENSION. WITH COVID 19 AND RELATED TAX CHANGES THIS SIMPLY FELL THROUGH THE CRACKS. WE ARE ASKING THAT THE LATE FILING PENALTY BE ABATED SINCE THERE WAS NO AMOUNT DUE WITH THE RETURN.
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR NESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06017432498
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIPLING WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KIPL
ReturnHeader/Filer/EIN0640536284
ReturnHeader/Filer/PhoneNum06017432498
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ReturnHeader/Filer/USAddress/CityNm0DEKALB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd0393280306
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/PreparationDt02021-06-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D FLAKE CPA
ReturnHeader/ReturnTs02021-06-03T13:40:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,136,287
Liabilities
$1,431,822
Net assets
$2,704,465
Revenue
$543,512
Expenses
$532,042
Net income
$11,470
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