Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
EIN 64-0563420 • 501(c)12 • Batesville, MS
Profile
To provide water service to rural areas
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% 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
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Assets
Up$1,675,971
Up $92,787 (+5.9%) from 2024
Liabilities
Down$583,887
Down $62,231 (-9.6%) from 2024
Net Assets
Up$1,092,084
Up $155,018 (+17%) from 2024
Revenue
Up$442,129
Up $134,137 (+44%) from 2024
Expenses
Up$287,111
Up $23,467 (+8.9%) from 2024
Net Income
Up$155,018
Up $110,670 (+250%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide water service to rural areas
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $836,936 | $991,954 | ▲ $155,018 |
| Land, Buildings, and Equipment, Net | $789,391 | $731,241 | ▼ $58,150 |
| Savings and Temporary Cash Investments | $623,856 | $411,388 | ▼ $212,468 |
| Cash and Non-Interest-Bearing Accounts | $127,500 | $329,571 | ▲ $202,071 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $78,000 | $78,000 | → $0 |
| Cap Stk Tr Prin Current Funds | $22,130 | $22,130 | → $0 |
| Accounts Receivable | $16,437 | $20,345 | ▲ $3,908 |
| Intangible Assets | $15,321 | $14,443 | ▼ $878 |
| Inventories for Sale or Use | $5,000 | $5,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $487 | $1,747 | ▲ $1,260 |
| Total Assets | $1,583,184 | $1,675,971 | ▲ $92,787 |
| Other Assets Total | $5,192 | $162,236 | ▲ $157,044 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $623,369 | $559,789 | ▼ $63,580 |
| Other Liabilities | $13,968 | $14,760 | ▲ $792 |
| Accounts Payable and Accrued Expenses | $8,781 | $9,338 | ▲ $557 |
| Total Liabilities | $646,118 | $583,887 | ▼ $62,231 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $937,066 | $1,092,084 | ▲ $155,018 |
| Total Liabilities and Net Assets / Fund Balance | $1,583,184 | $1,675,971 | ▲ $92,787 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $721,190 | $1,460,197 | $2,181,387 |
| Land | $10,051 | - | $10,051 |
| Other Assets Org | $10 | - | - |
| Name | Title |
|---|---|
| Roy Girner | President |
| Edward Butler | Director |
| Mary Hudson | Director |
| Fred Womble | Secretary/tr |
| Johnny Russell | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $270,729 |
| Salaries, Compensation, and Employee Benefits | $16,382 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $61,800 |
| Occupancy | - | - | - | $42,070 |
| Interest | - | - | - | $20,622 |
| Other Salaries and Wages | - | - | - | $15,106 |
| Fees for Services Accounting | - | - | - | $10,287 |
| Office Expenses | - | - | - | $9,818 |
| Other Expenses | - | - | - | $5,120 |
| Insurance | - | - | - | $2,337 |
| All Other Expenses | - | - | - | $2,185 |
| Payroll Taxes | - | - | - | $1,276 |
| Total Functional Expenses | $0 | $0 | $0 | $287,111 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Meter Deposits | $14,760 |
“When a new account is established the member pays a 40 fee to become an active member of the water association. An active member is eligible to vote at its annual meeting.”
“Officers and directors are elected at its annual board meeting.”
“All members are eligible to vote at its annual meeting.”
“The president reviews and signs form 990 and a copy is available to all members upon request at its annual board meeting.”
“All governing documents and financial statements are available for review by its members at the annual board meeting.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8781 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9338 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 16437 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 20345 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE WATER SERVICE TO RURAL AREAS |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2185 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ROY GIRNER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6625637867 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 376 JOHN BRANCH RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BATESVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38606 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 22130 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 22130 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 127500 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 329571 |
| 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 | 130500 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 10312 |
| IRS990/CYOtherExpensesAmt | 0 | 270729 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 301317 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 155018 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 16382 |
| IRS990/CYTotalExpensesAmt | 0 | 287111 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 442129 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 61800 |
| IRS990/Desc | 0 | TO PROVIDE WATER SERVICE TO RURAL AREAS IN PANOLA COUNTY, MISSISSIPPI TO APPROXIMATELY 780 USERS. |
| 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 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10287 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | EDWARD BUTLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARY HUDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROY GIRNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHNNY RUSSELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | FRED WOMBLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY/TR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 500 |
| IRS990/GovernmentGrantsAmt | 0 | 130500 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 442129 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 500 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2337 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 15321 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 14443 |
| IRS990/InterestGrp/TotalAmt | 0 | 20622 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 5000 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 5000 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10312 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10312 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1460197 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 789391 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 731241 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2191438 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 291007 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE WATER SERVICE TO RURAL AREAS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 937066 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1092084 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 42070 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9818 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5192 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 162236 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRACT LABOR |
| IRS990/OtherExpensesGrp/Desc | 2 | MATERIALS AND SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 68436 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26100 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21954 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5120 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13968 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 14760 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 15106 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 2020622 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1276 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 78000 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 78000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 487 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1747 |
| IRS990/PrincipalOfficerNm | 0 | ROY GIRNER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES AND PENALTIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONNECTION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TRANSFER FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 297782 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2775 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 760 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 297782 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2775 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 760 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 16155 |
| IRS990/PYOtherExpensesAmt | 0 | 247602 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 291837 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 44348 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 16042 |
| IRS990/PYTotalExpensesAmt | 0 | 263644 |
| IRS990/PYTotalRevenueAmt | 0 | 307992 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 155018 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 836936 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 991954 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 623856 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 411388 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 10051 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 10051 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 155000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 5726 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 1500 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 10 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CONSTRUCTION IN PROCESS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | ACCRUED INTEREST |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | EASEMENT ESCROW |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | UTILITY DEPOSIT |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 721190 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1460197 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2181387 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 14760 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | METER DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 731241 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 162236 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 14760 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WHEN A NEW ACCOUNT IS ESTABLISHED THE MEMBER PAYS A 40 FEE TO BECOME AN ACTIVE MEMBER OF THE WATER ASSOCIATION. AN ACTIVE MEMBER IS ELIGIBLE TO VOTE AT ITS ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OFFICERS AND DIRECTORS ARE ELECTED AT ITS ANNUAL BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL MEMBERS ARE ELIGIBLE TO VOTE AT ITS ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PRESIDENT REVIEWS AND SIGNS FORM 990 AND A COPY IS AVAILABLE TO ALL MEMBERS UPON REQUEST AT ITS ANNUAL BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY ITS MEMBERS AT THE ANNUAL BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 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 | 1583184 |
| IRS990/TotalAssetsEOYAmt | 0 | 1675971 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1583184 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1675971 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 130500 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 287111 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 646118 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 583887 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 646118 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 583887 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 937066 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1092084 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 301317 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 311629 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 442129 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1583184 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1675971 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 623369 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 559789 |
| IRS990/USAddress/AddressLine1Txt | 0 | 376 JOHN BRANCH RD |
| IRS990/USAddress/CityNm | 0 | BATESVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 38606 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 500 |
| IRS990/VotingMembersIndependentCnt | 0 | 500 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROY GIRNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6629348799 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HOTOPHIA WATER ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HOTO |
| ReturnHeader/Filer/EIN | 0 | 640563420 |
| ReturnHeader/Filer/PhoneNum | 0 | 6625637867 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 247 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BATESVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38606 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640933806 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WILLIAMS PITTS & BEARD PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 105 PUBLIC SQUARE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BATESVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 38606 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6624294436 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY BYARS |
| ReturnHeader/ReturnTs | 0 | 2025-11-07T12:40:57-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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