Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
EIN 64-0643917 • 501(c)12 • Nicholson, MS
Profile
To provide water and sewer services to the nicholson community
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
Liabilities / Revenue
51st percentile
Higher debt load relative to revenue than 51% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% 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
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Up$2,689,847
Up $57,892 (+2.2%) from 2023
Liabilities
Down$441,137
Down $27,097 (-5.8%) from 2023
Net Assets
Up$2,248,710
Up $84,989 (+3.9%) from 2023
Revenue
Up$665,857
Up $80,318 (+14%) from 2023
Expenses
Down$575,863
Down $52,795 (-8.4%) from 2023
Net Income
Up$89,994
Up $133,113 (+309%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide water and sewer services to the nicholson community
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,582,398 | $1,541,835 | ▼ $40,563 |
| Cash and Non-Interest-Bearing Accounts | $753,569 | $831,790 | ▲ $78,221 |
| Savings and Temporary Cash Investments | $212,991 | $222,065 | ▲ $9,074 |
| Accounts Receivable | $36,885 | $44,482 | ▲ $7,597 |
| Prepaid Expenses and Deferred Charges | $24,307 | $27,870 | ▲ $3,563 |
| Inventories for Sale or Use | $4,405 | $4,405 | → $0 |
| Total Assets | $2,631,955 | $2,689,847 | ▲ $57,892 |
| Other Assets Total | $17,400 | $17,400 | → $0 |
| Liabilities | |||
| Other Liabilities | $463,244 | $432,826 | ▼ $30,418 |
| Accounts Payable and Accrued Expenses | $4,990 | $8,311 | ▲ $3,321 |
| Total Liabilities | $468,234 | $441,137 | ▼ $27,097 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,146,321 | $2,231,310 | ▲ $84,989 |
| Net Assets With Donor Restrictions | $17,400 | $17,400 | → $0 |
| Total Net Assets Fund Balance | $2,163,721 | $2,248,710 | ▲ $84,989 |
| Total Liabilities and Net Assets / Fund Balance | $2,631,955 | $2,689,847 | ▲ $57,892 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,491,725 | $2,823,125 | $4,314,850 |
| Land | $45,000 | - | $45,000 |
| Equipment | $1,717 | $26,487 | $28,204 |
| Buildings | $3,393 | $11,497 | $14,890 |
| Name | Title |
|---|---|
| Brad Dickens | President |
| Bobby Stuart | Director |
| Jill Gaston | Sec/treasure |
| Sid Albritton | Vice-preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $400,396 |
| Salaries, Compensation, and Employee Benefits | $175,467 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $161,689 | - | - | $161,689 |
| Depreciation Depletion | $94,069 | - | - | $94,069 |
| Occupancy | $57,406 | - | - | $57,406 |
| All Other Expenses | $47,559 | - | - | $47,559 |
| Other Expenses | $32,014 | - | - | $32,014 |
| Payroll Taxes | $13,778 | - | - | $13,778 |
| Interest | $11,944 | - | - | $11,944 |
| Fees for Services Accounting | $3,300 | - | - | $3,300 |
| Total Functional Expenses | $575,863 | $0 | $0 | $575,863 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $580,868 |
| Expenses per Audited Statements | $575,863 |
| Total Expenses per Form 990 | $575,863 |
| Expenses Not Reported on Form 990 | $5,005 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Notes Payable, Net of Current | $300,422 |
| Customer Deposits | $91,661 |
| Notes Payable, Current | $35,192 |
| Payroll Taxes Payable | $4,738 |
| Sales Tax Payable | $798 |
| Fire Department Payable | $15 |
“YES”
“YES”
“Form 990 is presented to the governing board at meeting for them to review and ask questions.”
“MAINTAINED AT OFFICE”
“Nicholson water and sewer association inc provides safe drinking water and reliable, environmentally safe sewer to members of the association.”
“Book / tax depreciation difference -5,005”
“Income taxes are not provided for in the financial statements since the association is exempt from federal and state income taxes under section 501(c) (12) of the internal revenue code and similar state provisions. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The association follows the provisions of uncertain tax positions as addressed in the fasb accounting standards codification 740. The association files income tax returns in the u.s. Federal jurisdiction. The association is no longer subject to income tax examinations by tax authorities for the years before 2021. The association recognizes interest accrued related to unrecognized tax benefits in interest and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The association had no accruals for interest or penalties at december 31, 2024 or 2023.”
“Book / tax depreciation difference 5,005”
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 | 4990 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8311 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 36885 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 44482 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE WATER AND SEWER SERVICES TO THE NICHOLSON COMMUNITY |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 47559 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 47559 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | NICHOLSON WATER & SEWER ASSOC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6017989696 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 309 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NICHOLSON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39463 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 753569 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 831790 |
| 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 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9843 |
| IRS990/CYOtherExpensesAmt | 0 | 400396 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 656014 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 89994 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 175467 |
| IRS990/CYTotalExpensesAmt | 0 | 575863 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 665857 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 94069 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 94069 |
| IRS990/Desc | 0 | NICHOLSON WATER AND SEWER ASSOCIATION INC PROVIDES SAFE DRINKING WATER AND RELIABLE, ENVIRONMENTALLY SAFE SEWER TO MEMBERS OF THE ASSOCIATION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 17400 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 17400 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 575863 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3300 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3300 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | 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/PersonNm | 0 | SID ALBRITTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BRAD DICKENS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JILL GASTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BOBBY STUART |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE-PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SEC/TREASURE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 665857 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 11944 |
| IRS990/InterestGrp/TotalAmt | 0 | 11944 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 4405 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 4405 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9843 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9843 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2861109 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1582398 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1541835 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4402944 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 656014 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE WATER AND SEWER SERVICES TO THE NICHOLSON COMMUNITY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2163721 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2248710 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2146321 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2231310 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 57406 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 57406 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 17400 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 17400 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -5005 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT LABOR |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | PROFESSIONAL FEES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 68331 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 44516 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 41257 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 32014 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 68331 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 44516 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 41257 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 32014 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 463244 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 432826 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 161689 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 161689 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 9843 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13778 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13778 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 24307 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 27870 |
| IRS990/PrincipalOfficerNm | 0 | BRAD DICKENS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES & CONNECTION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SEWER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | LATE FEES & RECONNECT FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 350382 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 251412 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 36477 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 17743 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 350382 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 251412 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 36477 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 17743 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | NICHOLSON WATER AND SEWER ASSOCIATION INC PROVIDES SAFE DRINKING WATER AND RELIABLE, ENVIRONMENTALLY SAFE SEWER TO MEMBERS OF THE ASSOCIATION. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1348 |
| IRS990/PYOtherExpensesAmt | 0 | 430122 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 584191 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -43119 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 198536 |
| IRS990/PYTotalExpensesAmt | 0 | 628658 |
| IRS990/PYTotalRevenueAmt | 0 | 585539 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 89994 |
| 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/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 212991 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 222065 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3393 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 11497 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 14890 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1717 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 26487 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 28204 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 5005 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 575863 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 45000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 45000 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 5005 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1491725 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2823125 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4314850 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 300422 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 91661 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 35192 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 4738 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 798 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 15 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NOTES PAYABLE, NET OF CURRENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | NOTES PAYABLE, CURRENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | PAYROLL TAXES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | SALES TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | FIRE DEPARTMENT PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 665857 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAXES ARE NOT PROVIDED FOR IN THE FINANCIAL STATEMENTS SINCE THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C) (12) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN THE FASB ACCOUNTING STANDARDS CODIFICATION 740. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2021. THE ASSOCIATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PERIODS PRESENTED. THE ASSOCIATION HAD NO ACCRUALS FOR INTEREST OR PENALTIES AT DECEMBER 31, 2024 OR 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BOOK / TAX DEPRECIATION DIFFERENCE 5,005 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1541835 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 575863 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 432826 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 665857 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 665857 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 580868 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NICHOLSON WATER AND SEWER ASSOCIATION INC PROVIDES SAFE DRINKING WATER AND RELIABLE, ENVIRONMENTALLY SAFE SEWER TO MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 IS PRESENTED TO THE GOVERNING BOARD AT MEETING FOR THEM TO REVIEW AND ASK QUESTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MAINTAINED AT OFFICE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE -5,005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| 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 | 2631955 |
| IRS990/TotalAssetsEOYAmt | 0 | 2689847 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2631955 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2689847 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 575863 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 575863 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 468234 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 441137 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 468234 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 441137 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2163721 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2248710 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 575863 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 656014 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 665857 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 665857 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2631955 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2689847 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 225 GROVER BARRETT ROAD |
| IRS990/USAddress/CityNm | 0 | PICAYUNE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 39466 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRAD DICKENS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6017989696 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NICHOLSON WATER & SEWER ASSOC INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NICH |
| ReturnHeader/Filer/EIN | 0 | 640643917 |
| ReturnHeader/Filer/PhoneNum | 0 | 6017989696 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 309 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NICHOLSON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39463 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640886275 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOLT & ASSOCIATES PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2815 HIGHWAY 15 N |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAUREL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39440 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6016493000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JULIE UHER |
| ReturnHeader/ReturnTs | 0 | 2025-06-11T12:49:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.