Civic Intelligence

Hilton Heights Water Association Inc

EIN 64-0654070 • 501(c)12 • Yazoo City, MS

Profile

Provide safe drinking water to rural customers

P O Box 503Yazoo City, MS 39194

n/A

Siviq Scores

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

Liabilities / Assets

31st percentile

0.06x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.33x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

4.0%

Faster asset growth than 64% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

2.8%

Faster revenue growth than 42% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,332,281

Up $51,124 (+4.0%) from 2023

Liabilities

Down

$80,931

Down $10,166 (-11%) from 2023

Net Assets

Up

$1,251,350

Up $61,290 (+5.2%) from 2023

Revenue

Up

$245,358

Up $6,664 (+2.8%) from 2023

Expenses

Up

$175,116

Up $18,713 (+12%) from 2023

Net Income

Down

$70,242

Down $12,049 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $904,996Liabilities 2011: $170,224Net Assets 2011: $734,7522011Assets 2012: $922,525Liabilities 2012: $164,080Net Assets 2012: $758,4452012Assets 2013: $940,054Liabilities 2013: $162,457Net Assets 2013: $777,5972013Assets 2014: $1,009,654Liabilities 2014: $187,431Net Assets 2014: $822,2232014Assets 2015: $966,616Liabilities 2015: $151,060Net Assets 2015: $815,5562015Assets 2016: $991,727Liabilities 2016: $146,571Net Assets 2016: $845,1562016Assets 2017: $1,060,159Liabilities 2017: $140,679Net Assets 2017: $919,4802017Assets 2018: $1,055,650Liabilities 2018: $130,917Net Assets 2018: $924,7332018Assets 2019: $1,105,290Liabilities 2019: $125,805Net Assets 2019: $979,4852019Assets 2020: $1,154,905Liabilities 2020: $120,288Net Assets 2020: $1,034,6172020Assets 2021: $1,182,877Liabilities 2021: $110,747Net Assets 2021: $1,072,1302021Assets 2022: $1,210,353Liabilities 2022: $102,854Net Assets 2022: $1,107,4992022Assets 2023: $1,281,157Liabilities 2023: $91,097Net Assets 2023: $1,190,0602023Assets 2024: $1,332,281Liabilities 2024: $80,931Net Assets 2024: $1,251,3502024

Highlighted filing

2024

Assets$1,332,281
Liabilities$80,931
Net Assets$1,251,350

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $190,582Expenses 2011: $123,815Net Income 2011: $66,7672011Revenue 2012: $160,215Expenses 2012: $136,792Net Income 2012: $23,4232012Revenue 2013: $161,809Expenses 2013: $142,997Net Income 2013: $18,8122013Revenue 2014: $206,199Expenses 2014: $161,883Net Income 2014: $44,3162014Revenue 2015: $163,441Expenses 2015: $170,498Net Income 2015: -$7,0572015Revenue 2016: $159,302Expenses 2016: $130,270Net Income 2016: $29,0322016Revenue 2017: $157,593Expenses 2017: $125,452Net Income 2017: $32,1412017Revenue 2018: $180,033Expenses 2018: $133,896Net Income 2018: $46,1372018Revenue 2019: $189,301Expenses 2019: $134,669Net Income 2019: $54,6322019Revenue 2020: $190,210Expenses 2020: $135,318Net Income 2020: $54,8922020Revenue 2021: $185,258Expenses 2021: $147,935Net Income 2021: $37,3232021Revenue 2022: $192,059Expenses 2022: $159,100Net Income 2022: $32,9592022Revenue 2023: $238,694Expenses 2023: $156,403Net Income 2023: $82,2912023Revenue 2024: $245,358Expenses 2024: $175,116Net Income 2024: $70,2422024

Highlighted filing

2024

Revenue$245,358
Expenses$175,116
Net Income$70,242

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.08$1.25$0.25$0.18$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.09$1.19$0.24$0.16$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.10$1.11$0.19$0.16$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.11$1.07$0.19$0.15$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.12$1.03$0.19$0.14$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.13$0.98$0.19$0.13$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.13$0.92$0.18$0.13$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.14$0.92$0.16$0.13$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.15$0.85$0.16$0.13$0.03
2015Summary only. Only limited summary data is available for this year.$0.97$0.15$0.82$0.16$0.17$0.01
2014Summary only. Only limited summary data is available for this year.$1.01$0.19$0.82$0.21$0.16$0.04
2013Summary only. Only limited summary data is available for this year.$0.94$0.16$0.78$0.16$0.14$0.02
2012Summary only. Only limited summary data is available for this year.$0.92$0.16$0.76$0.16$0.14$0.02
2011Summary only. Only limited summary data is available for this year.$0.90$0.17$0.73$0.19$0.12$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$245,358
Mission and Program Overview

Mission

Provide safe drinking water to rural customers

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,169,831$1,230,891▲ $61,060
Savings and Temporary Cash Investments$950,670$979,594▲ $28,924
Cash and Non-Interest-Bearing Accounts$181,107$213,756▲ $32,649
Land, Buildings, and Equipment, Net$133,096$122,991▼ $10,105
Pd in Cap Srpls Land Bldg Eqp Fund$20,229$20,459▲ $230
Accounts Receivable$15,984$15,640▼ $344
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$1,281,157$1,332,281▲ $51,124
Other Assets Total$300$300→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$55,320$44,682▼ $10,638
Other Liabilities$27,469$27,616▲ $147
Accounts Payable and Accrued Expenses$8,308$8,633▲ $325
Total Liabilities$91,097$80,931▼ $10,166
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,190,060$1,251,350▲ $61,290
Total Liabilities and Net Assets / Fund Balance$1,281,157$1,332,281▲ $51,124

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$62,001$440,838$502,839
Buildings$42,184$21,881$64,065
Land$18,806-$18,806
Other Land Buildings-$342$342
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard PerryPresident
Joe BogganVice President
Billy LuseDirector
Douglas AndrewsDirector
Gary StovallDirector
Marlon DavisDirector
Tim SingletonSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$196,996
Investment Income
$48,362
Other Revenue
$0
Change in Net Assets
$70,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$41,246--$41,246
Depreciation Depletion$10,104--$10,104
Insurance$8,243--$8,243
All Other Expenses$4,128--$4,128
Other Expenses$4,066--$4,066
Fees for Services Accounting$3,680--$3,680
Interest$3,007--$3,007
Conferences and Meetings$812--$812
Office Expenses$106--$106
Total Functional Expenses$175,116$0$0$175,116
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$27,290
Accrued Taxes & Interest$325
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Copy of tax return is made available to board members at a regular meeting of the board of directors.

Form 990, Part VI, Section C, Line 19

Documents are available for inspection at regularly scheduled board meetings.

Filing and Contact Details

Filer

Filer Name
Hilton Heights Water Association Inc
EIN
64-0654070
Phone
6627461574
Address
P O BOX 503, YAZOO CITY, MS 39194

Signing Officer

Name
Richard Perry
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Perry
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Cunningham Cpas Pllc
Address
202 Church Street, Belzoni, MS 39038
Preparer
Joel B Cunningham CPA
Phone
6622472416
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Member fees received-new customers = $230

Raw XML Appendix382 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/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0RICHARD PERRY
IRS990/PriorPeriodAdjustmentsAmt0-9182
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/BusinessCd4221000
IRS990/ProgramServiceRevenueGrp/Desc0DAMAGES AND RET'D CK FEES
IRS990/ProgramServiceRevenueGrp/Desc1TAP/METER SET FEES
IRS990/ProgramServiceRevenueGrp/Desc2TURN ON/OFF FEES
IRS990/ProgramServiceRevenueGrp/Desc3UTILITY REFUND
IRS990/ProgramServiceRevenueGrp/Desc4WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0120
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3766
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4193410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3766
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4193410
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt030876
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0156403
IRS990/PYProgramServiceRevenueAmt0207818
IRS990/PYRevenuesLessExpensesAmt082291
IRS990/PYTotalExpensesAmt0156403
IRS990/PYTotalRevenueAmt0238694
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt070242
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01169831
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01230891
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0950670
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0979594
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt042184
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021881
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt064065
IRS990ScheduleD/LandGrp/BookValueAmt018806
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018806
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt062001
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0440838
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0502839
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0342
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0342
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt127290
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED TAXES & INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0122991
IRS990ScheduleD/TotalLiabilityAmt027616
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF TAX RETURN IS MADE AVAILABLE TO BOARD MEMBERS AT A REGULAR MEETING OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE FOR INSPECTION AT REGULARLY SCHEDULED BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBER FEES RECEIVED-NEW CUSTOMERS = $230
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01281157
IRS990/TotalAssetsEOYAmt01332281
IRS990/TotalAssetsGrp/BOYAmt01281157
IRS990/TotalAssetsGrp/EOYAmt01332281
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0175116
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175116
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091097
IRS990/TotalLiabilitiesEOYAmt080931
IRS990/TotalLiabilitiesGrp/BOYAmt091097
IRS990/TotalLiabilitiesGrp/EOYAmt080931
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01190060
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01251350
IRS990/TotalProgramServiceRevenueAmt0196996
IRS990/TotalRevenueGrp/ExclusionAmt048362
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0196996
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0245358
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01281157
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01332281
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 503
IRS990/USAddress/CityNm0YAZOO CITY
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039194
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD PERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HILTON HEIGHTS WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HILT
ReturnHeader/Filer/EIN0640654070
ReturnHeader/Filer/PhoneNum06627461574
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 503
ReturnHeader/Filer/USAddress/CityNm0YAZOO CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039194
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273470482
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CUNNINGHAM CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0202 Church Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Belzoni
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039038
ReturnHeader/PreparerPersonGrp/PhoneNum06622472416
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOEL B CUNNINGHAM CPA
ReturnHeader/ReturnTs02025-05-15T13:23:58-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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