Civic Intelligence

Kipling Water Association

990 • Fiscal year 2021 • EIN 64-0536284

Jul 01, 2020 to Jun 30, 2021 • Filed on May 11, 2022

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

65th percentile

0.37x

Higher debt load relative to assets than 65% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

80th percentile

2.92x

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

2021 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2021

Net Margin

7th percentile

-24%

Higher net margin than 7% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

68th percentile

$500

Higher top officer pay than 68% of similar nonprofits.

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

2021 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2021

Asset Growth

6th percentile

-5.9%

Faster asset growth than 6% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

11th percentile

-8.3%

Faster revenue growth than 11% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$3,891,971

Down $244,316 (-5.9%) from 2020

Net Assets

Down

$2,437,890

Down $266,575 (-9.9%) from 2020

Liabilities

Up

$1,454,081

Up $22,259 (+1.6%) from 2020

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin7th percentile

Revenue

Down

$498,208

Down $45,304 (-8.3%) from 2020

Expenses

Up

$616,269

Up $84,227 (+16%) from 2020

Net Income

Down

-$118,061

Down $129,531 (-1129%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth6th 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

2021

Assets$3,891,971
Liabilities$1,454,081
Net Assets$2,437,890
Open 2021 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

2021

Revenue$498,208
Expenses$616,269
Net Income-$118,061
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 11, 2022
Return Version
2020v4.0
Gross Receipts
$498,208
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$3,164,844$2,945,931▼ $218,913
Pd in Cap Srpls Land Bldg Eqp Fund$2,573,444$2,573,974▲ $530
Savings and Temporary Cash Investments$905,290$881,477▼ $23,813
Cash and Non-Interest-Bearing Accounts-$42,311-
Accounts Receivable$31,088$19,629▼ $11,459
Prepaid Expenses and Deferred Charges$34,794$2,352▼ $32,442
Rtn Earn Endowment Incm Other Fnds$131,021$-136,084▼ $267,105
Total Assets$4,136,287$3,891,971▼ $244,316
Other Assets Total$271$271→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,410,924$1,433,014▲ $22,090
Accounts Payable and Accrued Expenses$20,898$21,067▲ $169
Total Liabilities$1,431,822$1,454,081▲ $22,259
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,704,465$2,437,890▼ $266,575
Total Liabilities and Net Assets / Fund Balance$4,136,287$3,891,971▼ $244,316

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,939,636$2,797,834$5,737,470
Land$6,295-$6,295
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleBaseTotal
Dewayne HullDirector$500$500
Charles WesterfieldDirector$450$450
Lynn LegetteVice Preside$450$450
Steve RawsomDirector$450$450
Debra McraeDirector$350$350
Willie ColeDirector$300$300
Arthur NesterPresident$100$100

Board Members and Trustees

NameTitle
Delane GeorgeDirector
Terry MayoDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$497,924
Investment Income
$284
Other Revenue
$0
Change in Net Assets
$-118,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,334
Salaries, Compensation, and Employee Benefits$165,935
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$134,908
Depreciation Depletion---$123,289
Interest---$62,292
Insurance---$56,707
All Other Expenses---$27,469
Other Employee Benefits---$18,000
Other Expenses---$16,931
Travel---$13,663
Payroll Taxes---$10,427
Current Officers, Directors, Trustees, and Key Employees---$2,600
Office Expenses---$2,292
Fees for Services Accounting---$1,375
Conferences and Meetings---$272
Advertising---$45
Total Functional Expenses$0$0$0$616,269
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 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
Charles Westerfield
Title
Director
Phone
6017432498
Signed
2022-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Westerfield
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
3

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 530”

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.

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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 530
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0616269
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01431822
IRS990/TotalLiabilitiesEOYAmt01454081
IRS990/TotalLiabilitiesGrp/BOYAmt01431822
IRS990/TotalLiabilitiesGrp/EOYAmt01454081
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02704465
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02437890
IRS990/TotalProgramServiceRevenueAmt0497924
IRS990/TotalReportableCompFromOrgAmt02600
IRS990/TotalRevenueGrp/ExclusionAmt0284
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0497924
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0498208
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04136287
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03891971
IRS990/TravelGrp/TotalAmt013663
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES WESTERFIELD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06017432498
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIPLING WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KIPL
ReturnHeader/Filer/EIN0640536284
ReturnHeader/Filer/PhoneNum06017432498
ReturnHeader/Filer/USAddress/AddressLine1Txt0POST OFFICE BOX 306
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/PreparationDt02022-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D FLAKE CPA
ReturnHeader/ReturnTs02022-05-12T12:57:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WESTERFIELD
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,891,971
Liabilities
$1,454,081
Net assets
$2,437,890
Revenue
$498,208
Expenses
$616,269
Net income
-$118,061
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