Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
EIN 64-0619812 • 501(c)12 • New Albany, MS
Profile
The organization is a rural water system.
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
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% 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
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$1,347,057
Up $119,070 (+9.7%) from 2024
Liabilities
Up$230,626
Up $2,224 (+1.0%) from 2024
Net Assets
Up$1,116,431
Up $116,846 (+12%) from 2024
Revenue
Up$306,618
Up $47,296 (+18%) from 2024
Expenses
Down$189,772
Down $26,378 (-12%) from 2024
Net Income
Up$116,846
Up $73,674 (+171%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The organization is a rural water system.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $999,585 | $1,116,431 | ▲ $116,846 |
| Savings and Temporary Cash Investments | $617,000 | $693,013 | ▲ $76,013 |
| Land, Buildings, and Equipment, Net | $461,710 | $461,741 | ▲ $31 |
| Cash and Non-Interest-Bearing Accounts | $123,488 | $159,695 | ▲ $36,207 |
| Accounts Receivable | $25,667 | $32,486 | ▲ $6,819 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $1,227,987 | $1,347,057 | ▲ $119,070 |
| Other Assets Total | $122 | $122 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $133,066 | $130,561 | ▼ $2,505 |
| Other Liabilities | $91,985 | $93,232 | ▲ $1,247 |
| Deferred Revenue | - | $5,000 | - |
| Accounts Payable and Accrued Expenses | $3,351 | $1,833 | ▼ $1,518 |
| Total Liabilities | $228,402 | $230,626 | ▲ $2,224 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $999,585 | $1,116,431 | ▲ $116,846 |
| Total Liabilities and Net Assets / Fund Balance | $1,227,987 | $1,347,057 | ▲ $119,070 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $458,741 | $1,150,451 | $1,609,192 |
| Land | $3,000 | - | $3,000 |
| Name | Title |
|---|---|
| George Rowland | President |
| Brian Willard | Board Member |
| Danny Rogers | Board Member |
| John Mann | Board Member |
| Joel Willard | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $189,772 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $45,244 | - | - | $45,244 |
| Fees for Services Other | $30,530 | - | - | $30,530 |
| Fees for Services Accounting | $16,010 | - | - | $16,010 |
| Insurance | $6,855 | - | - | $6,855 |
| All Other Expenses | $5,401 | - | - | $5,401 |
| Other Expenses | $4,038 | - | - | $4,038 |
| Interest | $3,622 | - | - | $3,622 |
| Office Expenses | $2,123 | - | - | $2,123 |
| Advertising | $855 | - | - | $855 |
| Information Technology | $750 | - | - | $750 |
| Total Functional Expenses | $189,772 | $0 | $0 | $189,772 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Meter deposits | $93,035 |
| accrued interest | $197 |
“An officer circulates the 990 to all board members before filing.”
“Monitoring occurs at each annual meeting.”
“No documents available to the public.”
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 | 3351 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1833 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 25667 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 32486 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The organization is a rural water system. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 855 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 855 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5401 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5401 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Allen Jackson CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6625342271 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O Box 333 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | New Albany |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 386520333 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 123488 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 159695 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| 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 | 26088 |
| IRS990/CYOtherExpensesAmt | 0 | 189772 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 280530 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 116846 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 189772 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 306618 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 5000 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 45244 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 45244 |
| IRS990/Desc | 0 | The organization provides rural water service to over 500 customers. |
| 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 | 0 |
| IRS990/ExpenseAmt | 0 | 189772 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 16010 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16010 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 30530 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 30530 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | 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 | George Rowland |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Danny Rogers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | John Mann |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Brian Willard |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Joel Willard |
| 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 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 306618 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 750 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 750 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6855 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6855 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 3622 |
| IRS990/InterestGrp/TotalAmt | 0 | 3622 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26088 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 26088 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1150451 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 461710 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 461741 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1612192 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 280530 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The organization is a rural water system. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 133066 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 130561 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 999585 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1116431 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2123 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2123 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 122 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 122 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Repair and maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 2 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 3 | Postage and Shipping |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 32125 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 27102 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 15117 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4038 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 32125 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 27102 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15117 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4038 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 91985 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 93232 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 26088 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Water Revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 280530 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 280530 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 28035 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 216150 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 231287 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 43172 |
| IRS990/PYTotalExpensesAmt | 0 | 216150 |
| IRS990/PYTotalRevenueAmt | 0 | 259322 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 116846 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 280530 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 999585 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1116431 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 617000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 693013 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 3000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 3000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 458741 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1150451 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1609192 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 197 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 93035 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | accrued interest |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Meter deposits |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 461741 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 93232 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | An officer circulates the 990 to all board members before filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Monitoring occurs at each annual meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, 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 | 1227987 |
| IRS990/TotalAssetsEOYAmt | 0 | 1347057 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1227987 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1347057 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 189772 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 189772 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 228402 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 230626 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 228402 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 230626 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 999585 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1116431 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 189772 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 280530 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 306618 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 306618 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1227987 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1347057 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | P O Box 328 |
| IRS990/USAddress/CityNm | 0 | New Albany |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 386520333 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Mike Beard |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Highway 30 West Water Association Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIGH |
| ReturnHeader/Filer/EIN | 0 | 640619812 |
| ReturnHeader/Filer/PhoneNum | 0 | 6625342271 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O Box 328 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | New Albany |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38652 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640940689 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Jackson and Creighton PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 122 W Bankhead St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | New Albany |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 38652 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6625342271 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Allen Jackson CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-23T15:14:35-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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