Civic Intelligence

West Lamar Water Association

990 • Fiscal year 2017 • EIN 64-0540840

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 09, 2018

Organization Profile
2716 Hwy 589Hattiesburg, MS 39402

(601) 264-6305

Siviq Scores

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

Liabilities / Assets

20th percentile

0.05x

Higher debt load relative to assets than 20% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

17th percentile

0.16x

Higher debt load relative to revenue than 17% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Net Margin

57th percentile

9.1%

Higher net margin than 57% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

47th percentile

$900

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Asset Growth

67th percentile

2.9%

Faster asset growth than 67% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-2.9%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$6,781,825

Up $191,392 (+2.9%) from 2016

Net Assets

Up

$6,458,777

Up $181,907 (+2.9%) from 2016

Liabilities

Up

$323,048

Up $9,485 (+3.0%) from 2016

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin57th percentile

Revenue

Down

$2,004,340

Down $59,894 (-2.9%) from 2016

Expenses

Down

$1,822,397

Down $278,468 (-13%) from 2016

Net Income

Up

$181,943

Up $218,574 (+597%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $6,120,427Liabilities 2011: $486,075Net Assets 2011: $5,634,3522011Assets 2012: $6,185,487Liabilities 2012: $285,065Net Assets 2012: $5,900,4222012Assets 2013: $6,601,153Liabilities 2013: $393,165Net Assets 2013: $6,207,9882013Assets 2014: $6,636,650Liabilities 2014: $289,767Net Assets 2014: $6,346,8832014Assets 2015: $6,624,780Liabilities 2015: $311,279Net Assets 2015: $6,313,5012015Assets 2016: $6,590,433Liabilities 2016: $313,563Net Assets 2016: $6,276,8702016Assets 2017: $6,781,825Liabilities 2017: $323,048Net Assets 2017: $6,458,7772017Assets 2018: $7,198,969Liabilities 2018: $432,164Net Assets 2018: $6,766,8052018Assets 2019: $7,504,063Liabilities 2019: $343,786Net Assets 2019: $7,160,2772019Assets 2020: $8,054,044Liabilities 2020: $397,728Net Assets 2020: $7,656,3162020Assets 2021: $8,435,012Liabilities 2021: $378,871Net Assets 2021: $8,056,1412021Assets 2022: $8,915,155Liabilities 2022: $371,914Net Assets 2022: $8,543,2412022Assets 2023: $9,564,586Liabilities 2023: $356,381Net Assets 2023: $9,208,2052023Assets 2024: $10,552,331Liabilities 2024: $373,661Net Assets 2024: $10,178,6702024Assets 2025: $11,496,870Liabilities 2025: $389,083Net Assets 2025: $11,107,7872025

Highlighted filing

2017

Assets$6,781,825
Liabilities$323,048
Net Assets$6,458,777
Open 2017 Filing

Operations Trend

Revenue Growth20th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,091,465Expenses 2011: $1,525,199Net Income 2011: $566,2662011Revenue 2012: $1,972,993Expenses 2012: $1,706,923Net Income 2012: $266,0702012Revenue 2013: $1,935,680Expenses 2013: $1,628,114Net Income 2013: $307,5662013Revenue 2014: $1,945,094Expenses 2014: $1,798,749Net Income 2014: $146,3452014Revenue 2015: $2,014,657Expenses 2015: $2,048,039Net Income 2015: -$33,3822015Revenue 2016: $2,064,234Expenses 2016: $2,100,865Net Income 2016: -$36,6312016Revenue 2017: $2,004,340Expenses 2017: $1,822,397Net Income 2017: $181,9432017Revenue 2018: $2,088,509Expenses 2018: $1,780,481Net Income 2018: $308,0282018Revenue 2019: $2,140,147Expenses 2019: $1,746,675Net Income 2019: $393,4722019Revenue 2020: $2,208,768Expenses 2020: $1,712,736Net Income 2020: $496,0322020Revenue 2021: $2,149,808Expenses 2021: $1,749,983Net Income 2021: $399,8252021Revenue 2022: $2,237,984Expenses 2022: $1,750,884Net Income 2022: $487,1002022Revenue 2023: $2,615,944Expenses 2023: $1,950,980Net Income 2023: $664,9642023Revenue 2024: $2,844,510Expenses 2024: $1,874,045Net Income 2024: $970,4652024Revenue 2025: $2,844,099Expenses 2025: $1,914,982Net Income 2025: $929,1172025

Highlighted filing

2017

Revenue$2,004,340
Expenses$1,822,397
Net Income$181,943
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 9, 2018
Return Version
2017v2.3
Gross Receipts
$2,004,340
Mission and Program Overview

Mission

To provide water services to its customers in west lamar county, mississippi

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$6,276,870$6,458,777▲ $181,907
Land, Buildings, and Equipment, Net$3,722,776$3,887,444▲ $164,668
Cash and Non-Interest-Bearing Accounts$1,944,573$1,976,815▲ $32,242
Savings and Temporary Cash Investments$818,051$823,709▲ $5,658
Accounts Receivable$31,996$45,390▲ $13,394
Prepaid Expenses and Deferred Charges$26,832$28,904▲ $2,072
Inventories for Sale or Use$46,104$19,498▼ $26,606
Intangible Assets$101$65▼ $36
Total Assets$6,590,433$6,781,825▲ $191,392
Liabilities
Other Liabilities$283,431$289,537▲ $6,106
Accounts Payable and Accrued Expenses$30,132$33,511▲ $3,379
Total Liabilities$313,563$323,048▲ $9,485
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,276,870$6,458,777▲ $181,907
Total Liabilities and Net Assets / Fund Balance$6,590,433$6,781,825▲ $191,392

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$167,295-$167,295
Land$50,500-$50,500
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleBaseTotal
Reggie RidwayPresident$900$900
Betty RushingSecretary$600$600
Donna BrackmanDirector$600$600
John Kent Bass JrDirector$600$600
Jim DaleDirector$550$550
Joey NewsomDirector$550$550
Mary Ann CoxDirector$550$550
Mark FlowersVice Preside$450$450
Wayne GillDirector$450$450
Patrick KellyDirector$150$150
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,989,069
Investment Income
$10,765
Other Revenue
$4,506
Change in Net Assets
$181,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,460,850
Salaries, Compensation, and Employee Benefits$361,547
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$609,722
Other Salaries and Wages---$347,969
Insurance---$112,720
All Other Expenses---$38,354
Fees for Services Other---$35,172
Other Expenses---$31,430
Pension Plan Contributions---$8,178
Current Officers, Directors, Trustees, and Key Employees---$5,400
Travel---$16
Total Functional Expenses$0$0$0$1,822,397
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Meter Deposits$264,515
Accrued Salaries & Wages$21,881
Accrued Taxes$3,141
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
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

“The organization has members.”

Form 990, Page 6, Part VI, Line 7A

“Members elect the governing body”

Form 990, Page 6, Part VI, Line 11B

“Mebers of the board and management will review the form 990 prior to signing the return.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for management of the organization is determined by the board of directors in a closed session during a monthly board meeting, usually on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“The association makes its governing documents, policies and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
West Lamar Water Association
EIN
64-0540840
Phone
6012646305
Address
2716 HWY 589, HATTIESBURG, MS 39402

Signing Officer

Name
Reggie Ridway
Title
President
Phone
6012646305
Signed
2018-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reggie Ridway
Formed
1971
Voting Board Members
9
Independent Board Members
9
Employees
8

Preparer

Firm
Holt & Associates Pllc
Address
2815 HWY 15 NORTH, LAUREL, MS 39440-1812
Preparer
Julie Uher
Phone
6016493000
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“West lamar water association, inc. Provides water services to its customers in west lamar county, mississippi.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -36”

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.

Path#Value
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IRS990/AllOtherExpensesGrp/TotalAmt038354
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WEST LAMAR WATER ASSOCIATION, INC. PROVIDES WATER SERVICES TO ITS CUSTOMERS IN WEST LAMAR COUNTY, MISSISSIPPI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEBERS OF THE BOARD AND MANAGEMENT WILL REVIEW THE FORM 990 PRIOR TO SIGNING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR MANAGEMENT OF THE ORGANIZATION IS DETERMINED BY THE BOARD OF DIRECTORS IN A CLOSED SESSION DURING A MONTHLY BOARD MEETING, USUALLY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -36
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt06781825
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IRS990/TotalEmployeeCnt08
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01822397
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0313563
IRS990/TotalLiabilitiesEOYAmt0323048
IRS990/TotalLiabilitiesGrp/BOYAmt0313563
IRS990/TotalLiabilitiesGrp/EOYAmt0323048
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06276870
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06458777
IRS990/TotalProgramServiceRevenueAmt01989069
IRS990/TotalReportableCompFromOrgAmt05400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02004340
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02004340
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06590433
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06781825
IRS990/TravelGrp/TotalAmt016
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IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/PersonNm0REGGIE RIDWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06012646305
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST LAMAR WATER ASSOCIATION
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.235.82.114
ReturnHeader/FilingSecurityInformation/IPDt02018-04-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:33:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640886275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOLT & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02815 HWY 15 NORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAUREL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
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ReturnHeader/PreparerPersonGrp/PhoneNum06016493000
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JULIE UHER
ReturnHeader/ReturnTs02018-04-12T15:33:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,781,825
Liabilities
$323,048
Net assets
$6,458,777
Revenue
$2,004,340
Expenses
$1,822,397
Net income
$181,943
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.5$0.39$11.1$2.84$1.91$0.93
2024Detailed filing. Detailed filing data is available for this year.$10.6$0.37$10.2$2.84$1.87$0.97
2023Detailed filing. Detailed filing data is available for this year.$9.56$0.36$9.21$2.62$1.95$0.66
2022Detailed filing. Detailed filing data is available for this year.$8.92$0.37$8.54$2.24$1.75$0.49
2021Detailed filing. Detailed filing data is available for this year.$8.44$0.38$8.06$2.15$1.75$0.40
2020Detailed filing. Detailed filing data is available for this year.$8.05$0.40$7.66$2.21$1.71$0.50
2019Detailed filing. Detailed filing data is available for this year.$7.50$0.34$7.16$2.14$1.75$0.39
2018Detailed filing. Detailed filing data is available for this year.$7.20$0.43$6.77$2.09$1.78$0.31
2017Detailed filing. Detailed filing data is available for this year.$6.78$0.32$6.46$2.00$1.82$0.18
2016Detailed filing. Detailed filing data is available for this year.$6.59$0.31$6.28$2.06$2.10$0.04
2015Detailed filing. Detailed filing data is available for this year.$6.62$0.31$6.31$2.01$2.05$0.03
2014Detailed filing. Detailed filing data is available for this year.$6.64$0.29$6.35$1.95$1.80$0.15
2013Summary only. Only limited summary data is available for this year.$6.60$0.39$6.21$1.94$1.63$0.31
2012Summary only. Only limited summary data is available for this year.$6.19$0.29$5.90$1.97$1.71$0.27
2011Summary only. Only limited summary data is available for this year.$6.12$0.49$5.63$2.09$1.53$0.57