Civic Intelligence

Billys Creek Rural Water Association

EIN 64-0582487 • 501(c)12 • Water Valley, MS

Profile

To provide potable water to association members

P O Box 828Water Valley, MS 38965

n/A

Siviq Scores

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

Liabilities / Assets

88th percentile

0.62x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

4.54x

Higher debt load relative to revenue than 92% of similar nonprofits.

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

Net Margin

21st percentile

-7.9%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

86th percentile

$28,024

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

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

Asset Growth

97th percentile

90%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

36th percentile

1.1%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$2,455,552

Up $1,161,876 (+90%) from 2024

Liabilities

Up

$1,511,344

Up $1,188,298 (+368%) from 2024

Net Assets

Down

$944,208

Down $26,422 (-2.7%) from 2024

Operations
Liabilities / Revenue92nd percentileNet Margin21st percentile

Revenue

Up

$332,775

Up $3,777 (+1.1%) from 2024

Expenses

Up

$358,939

Up $23,647 (+7.1%) from 2024

Net Income

Down

-$26,164

Down $19,870 (-316%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $778,675Liabilities 2010: $225,980Net Assets 2010: $552,6952010Assets 2011: $753,433Liabilities 2011: $203,201Net Assets 2011: $550,2322011Assets 2012: $802,996Liabilities 2012: $245,682Net Assets 2012: $557,3142012Assets 2013: $843,925Liabilities 2013: $225,160Net Assets 2013: $618,7652013Assets 2014: $978,505Liabilities 2014: $513,586Net Assets 2014: $464,9192014Assets 2015: $1,176,093Liabilities 2015: $532,567Net Assets 2015: $643,5262015Assets 2016: $1,187,985Liabilities 2016: $489,772Net Assets 2016: $698,2132016Assets 2017: $1,152,554Liabilities 2017: $418,038Net Assets 2017: $734,5162017Assets 2018: $1,178,696Liabilities 2018: $373,593Net Assets 2018: $805,1032018Assets 2019: $1,202,299Liabilities 2019: $369,482Net Assets 2019: $832,8172019Assets 2020: $1,250,861Liabilities 2020: $368,785Net Assets 2020: $882,0762020Assets 2021: $1,257,946Liabilities 2021: $327,286Net Assets 2021: $930,6602021Assets 2022: $1,271,592Liabilities 2022: $327,186Net Assets 2022: $944,4062022Assets 2023: $1,301,103Liabilities 2023: $324,179Net Assets 2023: $976,9242023Assets 2024: $1,293,676Liabilities 2024: $323,046Net Assets 2024: $970,6302024Assets 2025: $2,455,552Liabilities 2025: $1,511,344Net Assets 2025: $944,2082025

Highlighted filing

2025

Assets$2,455,552
Liabilities$1,511,344
Net Assets$944,208
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $258,5812010Expenses 2011: $251,0422011Expenses 2012: $254,0602012Revenue 2013: $274,486Expenses 2013: $214,267Net Income 2013: $60,2192013Revenue 2014: $272,069Expenses 2014: $279,028Net Income 2014: -$6,9592014Revenue 2015: $270,995Expenses 2015: $241,558Net Income 2015: $29,4372015Revenue 2016: $275,337Expenses 2016: $240,921Net Income 2016: $34,4162016Revenue 2017: $281,467Expenses 2017: $245,161Net Income 2017: $36,3062017Revenue 2018: $297,276Expenses 2018: $226,690Net Income 2018: $70,5862018Revenue 2019: $283,551Expenses 2019: $255,835Net Income 2019: $27,7162019Revenue 2020: $305,046Expenses 2020: $255,788Net Income 2020: $49,2582020Revenue 2021: $301,082Expenses 2021: $252,499Net Income 2021: $48,5832021Revenue 2022: $312,248Expenses 2022: $298,501Net Income 2022: $13,7472022Revenue 2023: $319,887Expenses 2023: $287,369Net Income 2023: $32,5182023Revenue 2024: $328,998Expenses 2024: $335,292Net Income 2024: -$6,2942024Revenue 2025: $332,775Expenses 2025: $358,939Net Income 2025: -$26,1642025

Highlighted filing

2025

Revenue$332,775
Expenses$358,939
Net Income-$26,164
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,455,552
Liabilities
$1,511,344
Net assets
$944,208
Revenue
$332,775
Expenses
$358,939
Net income
-$26,164
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.46$1.51$0.94$0.33$0.36$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.32$0.97$0.33$0.34$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.32$0.98$0.32$0.29$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.33$0.94$0.31$0.30$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.26$0.33$0.93$0.30$0.25$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.37$0.88$0.31$0.26$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.20$0.37$0.83$0.28$0.26$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.37$0.81$0.30$0.23$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.42$0.73$0.28$0.25$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.49$0.70$0.28$0.24$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.53$0.64$0.27$0.24$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.51$0.46$0.27$0.28$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.84$0.23$0.62$0.27$0.21$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.25$0.56$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.20$0.55$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.23$0.55$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 7, 2026
Return Version
2025v4.0
Gross Receipts
$332,775
Mission and Program Overview

Mission

To provide potable water to association members

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$1,193,654-
Land, Buildings, and Equipment, Net$661,856$615,564▼ $46,292
Cash and Non-Interest-Bearing Accounts$490,970$500,512▲ $9,542
Savings and Temporary Cash Investments$106,028$109,959▲ $3,931
Accounts Receivable$34,822$35,863▲ $1,041
Total Assets$1,293,676$2,455,552▲ $1,161,876
Liabilities
Grants Payable-$1,193,654-
Mortgage Notes Payable Secured by Investment Property$234,747$229,485▼ $5,262
Unsecured Notes Loans Payable$74,039$76,052▲ $2,013
Deferred Revenue$13,293$10,715▼ $2,578
Accounts Payable and Accrued Expenses$967$1,438▲ $471
Total Liabilities$323,046$1,511,344▲ $1,188,298
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$874,749$844,923▼ $29,826
Net Assets With Donor Restrictions$95,881$99,285▲ $3,404
Total Net Assets Fund Balance$970,630$944,208▼ $26,422
Total Liabilities and Net Assets / Fund Balance$1,293,676$2,455,552▲ $1,161,876

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$604,264$1,739,275-
Land$11,300--
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Teresa MooreSecretaryPT$28,024$28,024
Larry P SprousePresidentPT$24,596$24,596

Board Members and Trustees

NameTitle
Tommy MccainVice President

Highest Paid Contractors

ContractorServicesLocationCompensation
Double S INCWell Construction200 HOUSTON DR, Grenada, MS 38901$1,023,625
Mendrop Engineering Resources LLCWell ConstructionPO BOX 2902, Ridgeland, MS 39158$110,179
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$318,285
Investment Income
$5,505
Other Revenue
$8,985
Change in Net Assets
$-26,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$299,694
Salaries, Compensation, and Employee Benefits$59,245
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$88,127
All Other Expenses---$64,334
Current Officers, Directors, Trustees, and Key Employees---$54,960
Other Expenses$41,345--$41,345
Fees for Services Other---$18,949
Insurance---$11,231
Office Expenses---$9,949
Interest---$6,389
Fees for Services Accounting---$4,433
Payroll Taxes---$4,285
Advertising---$458
Total Functional Expenses$0$0$0$358,939
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
State of MississippiJackson, MS--$1,193,654
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Members - each member of the association is entitled to have one vote in elections of officers and directors and to purchase water from the association for the prevailing rate”

Member election for additional members Part VI line 7A

“Officers are elected at the annual meeting each year.”

Governing body decisions Part VI line 7B

“All decisions take by the board must receive a majority vote to be approved for action.”

Form 990 governing body review Part VI line 11

“At its annual meeting the officers and board of directors is provided with and reviews the annual financial statements of the association. At a monthly meeting following the annual meeting and prior to filing any regulatory reports of the federal tax return these documents and reports are reviewed by the officers and directors.”

Conflict of interest policy compliance Part VI line 12C

“All officers and directors are required to read and sign the associations conflict of interest policy annualy. Each is required to report at the annual meeting and potential confilicts of interest.”

Governing documents etc available to public Part VI line 19

“To board of directors makes available to any member all records of the association during normal business hours. A notice is published in a local newspaper of wide circulation that the annual report and tax return of the association is available for public inspection during normal business hours at the association office and the public library in water valley, ms.”

Filing and Contact Details

Filer

Filer Name
Billys Creek Rural Water Association
EIN
64-0582487
In Care Of
% LARRY P SPROUSE
Phone
6624730019
Address
P O BOX 828, WATER VALLEY, MS 38965

Signing Officer

Name
Larry P Sprouse
Title
President
Phone
6624732373
Signed
2026-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry P Sprouse
Formed
1970
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
Black and Associates P A
Address
324 S Main Street, Water Valley, MS 38965
Preparer
Joseph Black Jr CPA
Phone
6624731441
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Prior year adjustments $ -258”

List of other fees for services expenses Part IX line 11G

“CONTRACT LABOR $ 15,614”

List of other expenses Part IX line 24E

“Mileage - meter reader $ 7,729 suppies and small tools $ 29,928 taxes & licenses $ 4,132 bank fees $ 513 telephone $ 2,608 travel $ 841 water purchased $ 18,583”

Raw XML Appendix359 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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IRS990/PYSalariesCompEmpBnftPaidAmt054148
IRS990/PYTotalExpensesAmt0335292
IRS990/PYTotalRevenueAmt0328998
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-26164
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0330192
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0106028
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0109959
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0635
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01496
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01836
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01269
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07456
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IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt07456
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0635
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01496
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01836
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02220
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01269
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07456
IRS990ScheduleA/TotalSupportAmt07456
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt011300
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt011300
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0604264
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01739275
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02343539
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0615564
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt01193654
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0STATE OF MISSISSIPPI
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0570 E WOODROW WILSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Jackson
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MS
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd039205
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS - EACH MEMBER OF THE ASSOCIATION IS ENTITLED TO HAVE ONE VOTE IN ELECTIONS OF OFFICERS AND DIRECTORS AND TO PURCHASE WATER FROM THE ASSOCIATION FOR THE PREVAILING RATE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS ARE ELECTED AT THE ANNUAL MEETING EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS TAKE BY THE BOARD MUST RECEIVE A MAJORITY VOTE TO BE APPROVED FOR ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT ITS ANNUAL MEETING THE OFFICERS AND BOARD OF DIRECTORS IS PROVIDED WITH AND REVIEWS THE ANNUAL FINANCIAL STATEMENTS OF THE ASSOCIATION. AT A MONTHLY MEETING FOLLOWING THE ANNUAL MEETING AND PRIOR TO FILING ANY REGULATORY REPORTS OF THE FEDERAL TAX RETURN THESE DOCUMENTS AND REPORTS ARE REVIEWED BY THE OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OFFICERS AND DIRECTORS ARE REQUIRED TO READ AND SIGN THE ASSOCIATIONS CONFLICT OF INTEREST POLICY ANNUALY. EACH IS REQUIRED TO REPORT AT THE ANNUAL MEETING AND POTENTIAL CONFILICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO BOARD OF DIRECTORS MAKES AVAILABLE TO ANY MEMBER ALL RECORDS OF THE ASSOCIATION DURING NORMAL BUSINESS HOURS. A NOTICE IS PUBLISHED IN A LOCAL NEWSPAPER OF WIDE CIRCULATION THAT THE ANNUAL REPORT AND TAX RETURN OF THE ASSOCIATION IS AVAILABLE FOR PUBLIC INSPECTION DURING NORMAL BUSINESS HOURS AT THE ASSOCIATION OFFICE AND THE PUBLIC LIBRARY IN WATER VALLEY, MS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRIOR YEAR ADJUSTMENTS $ -258
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACT LABOR $ 15,614
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MILEAGE - METER READER $ 7,729 SUPPIES AND SMALL TOOLS $ 29,928 TAXES & LICENSES $ 4,132 BANK FEES $ 513 TELEPHONE $ 2,608 TRAVEL $ 841 WATER PURCHASED $ 18,583
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02455552
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IRS990/TotalAssetsGrp/EOYAmt02455552
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IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358939
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0323046
IRS990/TotalLiabilitiesEOYAmt01511344
IRS990/TotalLiabilitiesGrp/BOYAmt0323046
IRS990/TotalLiabilitiesGrp/EOYAmt01511344
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0970630
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0944208
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0356356
IRS990/TotalProgramServiceRevenueAmt0318285
IRS990/TotalReportableCompFromOrgAmt052620
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0332775
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332775
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01293676
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02455552
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt074039
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt076052
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 828
IRS990/USAddress/CityNm0WATER VALLEY
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd038965
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY P SPROUSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06624732373
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BILLYS CREEK RURAL WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0640582487
ReturnHeader/Filer/InCareOfNm0% LARRY P SPROUSE
ReturnHeader/Filer/PhoneNum06624730019
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 828
ReturnHeader/Filer/USAddress/CityNm0WATER VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd038965
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640893061
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Black and Associates P A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0324 S Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Water Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038965
ReturnHeader/PreparerPersonGrp/PhoneNum06624731441
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH BLACK JR CPA
ReturnHeader/ReturnTs02026-02-20T10:40:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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