Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
EIN 64-0536320 • 501(c)12 • Waynesboro, MS
Profile
Provides water service to individuals living in rural west wayne county, ms where no affordable alternative exist.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Down$2,513,794
Down $65,956 (-2.6%) from 2024
Liabilities
Down$433,053
Down $61,837 (-12%) from 2024
Net Assets
Down$2,080,741
Down $4,119 (-0.2%) from 2024
Revenue
Up$710,263
Up $33,384 (+4.9%) from 2024
Expenses
Down$714,382
Down $17,052 (-2.3%) from 2024
Net Income
Up-$4,119
Up $50,436 (+92%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Provides water service to individuals living in rural west wayne county, ms where no affordable alternative exist.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,728,104 | $1,624,622 | ▼ $103,482 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $1,370,560 | $1,370,560 | → $0 |
| Savings and Temporary Cash Investments | $682,114 | $721,289 | ▲ $39,175 |
| Rtn Earn Endowment Incm Other Fnds | $714,300 | $710,181 | ▼ $4,119 |
| Accounts Receivable | $81,928 | $111,003 | ▲ $29,075 |
| Inventories for Sale or Use | $44,012 | $36,335 | ▼ $7,677 |
| Prepaid Expenses and Deferred Charges | $18,361 | $19,845 | ▲ $1,484 |
| Cash and Non-Interest-Bearing Accounts | $700 | $700 | → $0 |
| Total Assets | $2,579,750 | $2,513,794 | ▼ $65,956 |
| Other Assets Total | $24,531 | - | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $371,305 | $344,142 | ▼ $27,163 |
| Accounts Payable and Accrued Expenses | $123,585 | $88,911 | ▼ $34,674 |
| Total Liabilities | $494,890 | $433,053 | ▼ $61,837 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,084,860 | $2,080,741 | ▼ $4,119 |
| Total Liabilities and Net Assets / Fund Balance | $2,579,750 | $2,513,794 | ▼ $65,956 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,593,522 | $3,561,021 | $5,154,543 |
| Land | $31,100 | - | $31,100 |
| Name | Title |
|---|---|
| Abbie Taylor Hayes | Board Member |
| Shirley Sellers | Board Member |
| Steve Walker | Board Member |
| Randy Williams | Pres.-board |
| Line Item | Amount |
|---|---|
| Other Expenses | $518,749 |
| Salaries, Compensation, and Employee Benefits | $195,633 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $176,667 |
| Depreciation Depletion | - | - | - | $128,013 |
| Occupancy | - | - | - | $78,564 |
| All Other Expenses | - | - | - | $52,359 |
| Other Expenses | - | - | - | $19,893 |
| Payroll Taxes | - | - | - | $13,904 |
| Interest | - | - | - | $9,869 |
| Other Employee Benefits | - | - | - | $5,062 |
| Fees for Services Accounting | - | - | - | $4,450 |
| Total Functional Expenses | $0 | $0 | $0 | $714,382 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $714,382 |
| Total Expenses per Audited Statements | $714,382 |
| Total Expenses per Form 990 | $714,382 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“MEMBERS”
“The board of directors are elected by the general membership of the water association.”
“The general membership has governing authority over the board of directors.”
“Board members receive copies of forms to be filed. Filing subject to board approval.”
“Govering documents are made available to the public upon request. Copies are maintained at the water association office.”
“Operating expense required to provide water service to the customers of the rural water association.”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 123585 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 88911 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 81928 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 111003 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDES WATER SERVICE TO INDIVIDUALS LIVING IN RURAL WEST WAYNE COUNTY, MS WHERE NO AFFORDABLE ALTERNATIVE EXIST. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 52359 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JESSICA WOOD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6017353531 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5198 HWY 84 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WAYNESBORO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39367 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 700 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 700 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3111 |
| IRS990/CYOtherExpensesAmt | 0 | 518749 |
| IRS990/CYOtherRevenueAmt | 0 | 11044 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 696108 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -4119 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 195633 |
| IRS990/CYTotalExpensesAmt | 0 | 714382 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 710263 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 128013 |
| IRS990/Desc | 0 | EXPENSE RELATED TO PROVIDING WATER TO RESIDENTS IN THE RURAL AREA OF WAYNE CO, MS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4450 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ABBIE TAYLOR HAYES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SHIRLEY SELLERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEVE WALKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RANDY WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRES.-BOARD |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 710263 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/TotalAmt | 0 | 9869 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 44012 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 36335 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3111 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3111 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3561021 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1728104 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1624622 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5185643 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 695333 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 159 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 159 |
| IRS990/MissionDesc | 0 | PROVIDES WATER SERVICE TO INDIVIDUALS LIVING IN RURAL WEST WAYNE COUNTY, MS WHERE NO AFFORDABLE ALTERNATIVE EXIST. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 371305 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 344142 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2084860 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2080741 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 78564 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 24531 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5062 |
| IRS990/OtherExpensesGrp/Desc | 0 | COGS |
| IRS990/OtherExpensesGrp/Desc | 1 | INSURANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | GAS OIL & EQUIP DIESEL |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 119769 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 54831 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 51001 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 19893 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | INSURANCE REFUND |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | BULK WATER/MATERIAL SALE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8903 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1656 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 326 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 8903 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1656 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 326 |
| IRS990/OtherRevenueTotalAmt | 0 | 11044 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 176667 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 14154 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13904 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 1370560 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 1370560 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 18361 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19845 |
| IRS990/PrincipalOfficerNm | 0 | RANDY WILLIAMS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RURAL WATER ASSOCIATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP FEE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 695333 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 775 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 695333 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 775 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | OPERATING EXPENSE REQUIRED TO PROVIDE WATER SERVICE TO THE CUSTOMERS OF THE RURAL WATER ASSOCIATION. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2614 |
| IRS990/PYOtherExpensesAmt | 0 | 531641 |
| IRS990/PYOtherRevenueAmt | 0 | 10743 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 663522 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -54555 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 199793 |
| IRS990/PYTotalExpensesAmt | 0 | 731434 |
| IRS990/PYTotalRevenueAmt | 0 | 676879 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -4119 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 714300 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 710181 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 682114 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 721289 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 714382 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 31100 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 31100 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1593522 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 3561021 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5154543 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 710263 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1624622 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 714382 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 710263 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 710263 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 714382 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OPERATING EXPENSE REQUIRED TO PROVIDE WATER SERVICE TO THE CUSTOMERS OF THE RURAL WATER ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS ARE ELECTED BY THE GENERAL MEMBERSHIP OF THE WATER ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GENERAL MEMBERSHIP HAS GOVERNING AUTHORITY OVER THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOARD MEMBERS RECEIVE COPIES OF FORMS TO BE FILED. FILING SUBJECT TO BOARD APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES ARE MAINTAINED AT THE WATER ASSOCIATION OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2579750 |
| IRS990/TotalAssetsEOYAmt | 0 | 2513794 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2579750 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2513794 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 714382 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 494890 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 433053 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 494890 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 433053 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2084860 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2080741 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 696108 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 710263 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 710263 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2579750 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2513794 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RANDY WILLIAMS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRES.-BOARD MEMBER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6017353531 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WHISTLER WATER ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WHIS |
| ReturnHeader/Filer/EIN | 0 | 640536320 |
| ReturnHeader/Filer/PhoneNum | 0 | 6017353531 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5198 HWY 84 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WAYNESBORO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39367 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640581496 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BONNER AND ASSOCIATES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O BOX 349 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WAYNESBORO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39367 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6017354614 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES REDELL BONNER |
| ReturnHeader/ReturnTs | 0 | 2026-01-12T16:31:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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