Civic Intelligence

Old River Water Association Inc

EIN 64-0548932 • 501(c)12 • Woodville, MS

Profile

To supply water to rural residents of wilkinson county, mississippi

P O Box 580Woodville, MS 39669

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.39x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

2.58x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

34th percentile

-0.0%

Higher net margin than 34% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

501(c)12 • $1M-$5M nonprofits • Source year 2025

Asset Growth

36th percentile

-1.0%

Faster asset growth than 36% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

7.1%

Faster revenue growth than 53% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$4,795,837

Down $49,161 (-1.0%) from 2024

Liabilities

Down

$1,873,410

Down $49,048 (-2.6%) from 2024

Net Assets

Down

$2,922,427

Down $113 (-0.0%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin34th percentile

Revenue

Up

$725,243

Up $48,237 (+7.1%) from 2024

Expenses

Up

$725,356

Up $20,494 (+2.9%) from 2024

Net Income

Up

-$113

Up $27,743 (+100%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2013: $2,953,446Liabilities 2013: $792,002Net Assets 2013: $2,161,4442013Assets 2014: $2,855,430Liabilities 2014: $768,302Net Assets 2014: $2,087,1282014Assets 2015: $2,787,558Liabilities 2015: $785,839Net Assets 2015: $2,001,7192015Assets 2016: $2,739,758Liabilities 2016: $779,301Net Assets 2016: $1,960,4572016Assets 2017: $3,229,749Liabilities 2017: $1,081,377Net Assets 2017: $2,148,3722017Assets 2018: $4,782,151Liabilities 2018: $2,246,633Net Assets 2018: $2,535,5182018Assets 2020: $4,659,543Liabilities 2020: $2,100,585Net Assets 2020: $2,558,9582020Assets 2021: $4,843,428Liabilities 2021: $2,062,683Net Assets 2021: $2,780,7452021Assets 2022: $5,104,113Liabilities 2022: $2,107,936Net Assets 2022: $2,996,1772022Assets 2023: $4,931,353Liabilities 2023: $1,980,957Net Assets 2023: $2,950,3962023Assets 2024: $4,844,998Liabilities 2024: $1,922,458Net Assets 2024: $2,922,5402024Assets 2025: $4,795,837Liabilities 2025: $1,873,410Net Assets 2025: $2,922,4272025

Highlighted filing

2025

Assets$4,795,837
Liabilities$1,873,410
Net Assets$2,922,427
Open 2025 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2013: $441,6792013Revenue 2014: $398,781Expenses 2014: $473,097Net Income 2014: -$74,3162014Revenue 2015: $407,967Expenses 2015: $493,376Net Income 2015: -$85,4092015Revenue 2016: $422,077Expenses 2016: $463,339Net Income 2016: -$41,2622016Revenue 2017: $672,438Expenses 2017: $484,523Net Income 2017: $187,9152017Revenue 2018: $900,601Expenses 2018: $513,455Net Income 2018: $387,1462018Revenue 2020: $554,143Expenses 2020: $595,392Net Income 2020: -$41,2492020Revenue 2021: $882,089Expenses 2021: $660,302Net Income 2021: $221,7872021Revenue 2022: $862,791Expenses 2022: $647,359Net Income 2022: $215,4322022Revenue 2023: $581,790Expenses 2023: $627,571Net Income 2023: -$45,7812023Revenue 2024: $677,006Expenses 2024: $704,862Net Income 2024: -$27,8562024Revenue 2025: $725,243Expenses 2025: $725,356Net Income 2025: -$1132025

Highlighted filing

2025

Revenue$725,243
Expenses$725,356
Net Income-$113
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,795,837
Liabilities
$1,873,410
Net assets
$2,922,427
Revenue
$725,243
Expenses
$725,356
Net income
-$113
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$1.87$2.92$0.73$0.73$0.00
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$1.92$2.92$0.68$0.70$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$1.98$2.95$0.58$0.63$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$2.11$3.00$0.86$0.65$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$2.06$2.78$0.88$0.66$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$2.10$2.56$0.55$0.60$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.78$2.25$2.54$0.90$0.51$0.39
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$1.08$2.15$0.67$0.48$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.74$0.78$1.96$0.42$0.46$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.79$0.79$2.00$0.41$0.49$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.86$0.77$2.09$0.40$0.47$0.07
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.79$2.16$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$725,243
Mission and Program Overview

Mission

To supply water to rural residents of wilkinson county, mississippi

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,350,800$4,190,555▼ $160,245
Cash and Non-Interest-Bearing Accounts$265,205$322,465▲ $57,260
Savings and Temporary Cash Investments$171,247$221,333▲ $50,086
Accounts Receivable$38,104$44,483▲ $6,379
Inventories for Sale or Use$14,455$11,535▼ $2,920
Prepaid Expenses and Deferred Charges$5,187$5,466▲ $279
Total Assets$4,844,998$4,795,837▼ $49,161
Liabilities
Other Liabilities$1,910,514$1,861,119▼ $49,395
Accounts Payable and Accrued Expenses$11,944$12,291▲ $347
Total Liabilities$1,922,458$1,873,410▼ $49,048
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,922,540$2,922,427▼ $113
Total Net Assets Fund Balance$2,922,540$2,922,427▼ $113
Total Liabilities and Net Assets / Fund Balance$4,844,998$4,795,837▼ $49,161

Asset Categories

AssetBook ValueDepreciationBasis
Land$16,918-$16,918
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Russell FordPresident
Glenn CovingtonDirector
Patrick HebertDirector
Marzette PayneSecretary
Ray WhiteheadVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,100
Program Service Revenue
$709,346
Investment Income
$14,797
Other Revenue
$0
Change in Net Assets
$-113

Audited Revenue Reconciliation

Revenue per Audited Statements
$725,243
Total Revenue per Audited Statements
$725,243
Total Revenue per Form 990
$725,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$516,958
Salaries, Compensation, and Employee Benefits$208,398
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$191,928
All Other Expenses---$66,086
Interest---$59,183
Insurance---$56,538
Other Expenses---$39,050
Office Expenses---$24,706
Payroll Taxes---$16,470
Payment Travel Entrtnmnt Publicly Ofcl---$6,500
Total Functional Expenses$0$0$0$725,356

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$725,356
Total Expenses per Audited Statements$725,356
Total Expenses per Form 990$725,356
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
Long Term Debt$1,828,489
Customer Deposits$32,630
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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 11B

“The return will be reviewed at the monthly board meeting.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Old River Water Association Inc
EIN
64-0548932
Phone
6018883782
Address
P O BOX 580, WOODVILLE, MS 39669

Signing Officer

Name
Russell Ford
Title
President
Phone
6018883782
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Ford
Formed
1971
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
5
Employees
5

Preparer

Firm
Lowery Payn Leggett & Bellipanni Cpas
Address
207 S RAILROAD AVE, BROOKHAVEN, MS 39601
Preparer
Sharon E Payn CPA
Phone
6018331456
Supplemental Narrative

Additional Explanations

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

“Rural water system supplying water to residents of wilkinson county, mississippi”

Raw XML Appendix289 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/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN WILL BE REVIEWED AT THE MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0724143
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0725243
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04844998
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04795837
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSSELL FORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06018883782
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OLD RIVER WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OLD RIVER WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0OLDR
ReturnHeader/Filer/EIN0640548932
ReturnHeader/Filer/PhoneNum06018883782
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 580
ReturnHeader/Filer/USAddress/CityNm0WOODVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039669
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640941282
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOWERY PAYN LEGGETT & BELLIPANNI CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0207 S RAILROAD AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKHAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039601
ReturnHeader/PreparerPersonGrp/PhoneNum06018331456
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARON E PAYN CPA
ReturnHeader/ReturnTs02025-11-12T09:08:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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