Civic Intelligence

Brazil-Sumner Water Association Inc

EIN 64-0660369 • 501(c)12 • Charleston, MS

Profile

RURAL WATER SUPPLY

PO Box 423Charleston, MS 38921

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.75x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.25x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

61st percentile

12%

Higher net margin than 61% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$11,519

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

69%

Faster asset growth than 96% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

26%

Faster revenue growth than 83% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$19,478

Up $7,929 (+69%) from 2023

Liabilities

Up

$14,662

Up $942 (+6.9%) from 2023

Net Assets

$4,816

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue75th percentileNet Margin61st percentile

Revenue

Up

$58,917

Up $12,041 (+26%) from 2023

Expenses

Up

$51,930

Up $4,217 (+8.8%) from 2023

Net Income

Up

$6,987

Up $7,824 (+935%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$150K$100K$50K$0-$50KAssets 2010: $116,246Liabilities 2010: $49,648Net Assets 2010: $66,5982010Assets 2011: $111,785Liabilities 2011: $47,853Net Assets 2011: $63,9322011Assets 2012: $88,615Liabilities 2012: $40,082Net Assets 2012: $48,5332012Assets 2013: $72,529Liabilities 2013: $34,784Net Assets 2013: $37,7452013Assets 2014: $64,941Liabilities 2014: $28,1782014Assets 2015: $50,893Liabilities 2015: $22,390Net Assets 2015: $28,5032015Assets 2016: $39,352Liabilities 2016: $16,880Net Assets 2016: $22,4722016Assets 2017: $24,673Liabilities 2017: $11,150Net Assets 2017: $13,5232017Assets 2018: $20,924Liabilities 2018: $11,365Net Assets 2018: $9,5592018Assets 2019: $12,221Liabilities 2019: $11,915Net Assets 2019: $3062019Assets 2020: $13,093Liabilities 2020: $11,914Net Assets 2020: $1,1792020Assets 2021: $12,870Liabilities 2021: $12,011Net Assets 2021: $8592021Assets 2022: $11,476Liabilities 2022: $12,810Net Assets 2022: -$1,3342022Assets 2023: $11,549Liabilities 2023: $13,7202023Assets 2024: $19,478Liabilities 2024: $14,662Net Assets 2024: $4,8162024

Highlighted filing

2024

Assets$19,478
Liabilities$14,662
Net Assets$4,816
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2010: $40,123Expenses 2010: $48,900Net Income 2010: -$8,7772010Revenue 2011: $41,258Expenses 2011: $43,924Net Income 2011: -$2,6662011Revenue 2012: $45,530Expenses 2012: $60,929Net Income 2012: -$15,3992012Revenue 2013: $42,516Expenses 2013: $53,304Net Income 2013: -$10,7882013Revenue 2014: $43,760Expenses 2014: $44,742Net Income 2014: -$9822014Revenue 2015: $42,685Expenses 2015: $50,945Net Income 2015: -$8,2602015Revenue 2016: $38,417Expenses 2016: $44,448Net Income 2016: -$6,0312016Revenue 2017: $41,520Expenses 2017: $56,039Net Income 2017: -$14,5192017Revenue 2018: $42,473Expenses 2018: $46,437Net Income 2018: -$3,9642018Revenue 2019: $44,074Expenses 2019: $53,327Net Income 2019: -$9,2532019Revenue 2020: $41,626Expenses 2020: $40,753Net Income 2020: $8732020Revenue 2021: $42,615Expenses 2021: $42,920Net Income 2021: -$3052021Revenue 2022: $42,551Expenses 2022: $44,744Net Income 2022: -$2,1932022Revenue 2023: $46,876Expenses 2023: $47,713Net Income 2023: -$8372023Revenue 2024: $58,917Expenses 2024: $51,930Net Income 2024: $6,9872024

Highlighted filing

2024

Revenue$58,917
Expenses$51,930
Net Income$6,987
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,478
Liabilities
$14,662
Net assets
$4,816
Revenue
$58,917
Expenses
$51,930
Net income
$6,987
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.19$0.15$0.05$0.59$0.52$0.07
2023Summary only. Only limited summary data is available for this year.$0.12$0.14$0.47$0.48$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.13$0.01$0.43$0.45$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.12$0.01$0.43$0.43$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.12$0.01$0.42$0.41$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.12$0.00$0.44$0.53$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.11$0.10$0.42$0.46$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.11$0.14$0.42$0.56$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.17$0.22$0.38$0.44$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.22$0.29$0.43$0.51$0.08
2014Summary only. Only limited summary data is available for this year.$0.65$0.28$0.44$0.45$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.35$0.38$0.43$0.53$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.40$0.49$0.46$0.61$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.48$0.64$0.41$0.44$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.50$0.67$0.40$0.49$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.2
Gross Receipts
$58,917
Mission and Program Overview

Mission

RURAL WATER SUPPLY

Program Services

DescriptionGrantsExpenses
FURNISH LOW COST WATER TO THE RURAL AREA-WITHOUT THISWATER SYSTEM, RURAL USERS WOULD HAVE TO OBTAIN THEIR OWN WELLS. THIS RURAL WATER SYSTEM IS IN VERY POOR REGION.--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TONI CLARKSec-TreasPT$11,519-$11,519
GEORGE HOUSTONPresidentPT$720-$720
WILEY KEVIN JENKINSVice-Pres-$0--
ABBEY BUSBYDirector-$0--
BRYCE CLARKDirector-$0--
Filing and Contact Details

Filer

Filer Name
Brazil-sumner Water Association Inc
EIN
64-0660369
Phone
6626472199
Address
PO BOX 423, CHARLESTON, MS 38921

Signing Officer

Name
George Houston
Title
President
Phone
6626472199
Signed
2025-05-01
Discuss with paid preparer
Yes

Preparer

Firm
Debra G Goodwin CPA
Address
PO Box 423, CHARLESTON, MS 38921
Preparer
Debra G Goodwin
Phone
6626472199
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“COST OF WATER 25910.”

Form 990EZ, Part I, Line 16

“BOOKKEEPER 4800.”

Form 990EZ, Part I, Line 16

“COLLECTION FEES 900.”

Form 990EZ, Part I, Line 16

“DIRECTOR FEES 720.”

Form 990EZ, Part I, Line 16

“OPERATION MANAGER 1200.”

Form 990EZ, Part I, Line 16

“METER READER 4800.”

Form 990EZ, Part I, Line 16

“INSURANCE 1186.”

Form 990EZ, Part I, Line 16

“System repairs/maintenance 6368.”

Form 990EZ, Part I, Line 16

“BANK CHARGES 36.”

Form 990EZ, Part I, Line 16

“COMPUTER EXPENSE 1320.”

Form 990EZ, Part I, Line 16

“DUES AND FEES 131.”

Form 990EZ, Part I, Line 16

“Depreciation 0.”

Raw XML Appendix146 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0TONI CLARK
IRS990EZ/BooksInCareOfDetail/PhoneNum06623458234
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0112 TUBBS DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SUMNER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038957
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06773
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014321
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06987
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03200
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt011549
IRS990EZ/Form990TotalAssetsGrp/EOYAmt019478
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt058917
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0105
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-2171
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04816
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-2171
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04816
IRS990EZ/OccupancyRentUtltsAndMaintAmt0300
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0720
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt211519
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GEORGE HOUSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILEY KEVIN JENKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TONI CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ABBEY BUSBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BRYCE CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC-TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04776
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05157
IRS990EZ/OtherExpensesTotalAmt047371
IRS990EZ/PrimaryExemptPurposeTxt0RURAL WATER SUPPLY
IRS990EZ/PrintingPublicationsPostageAmt01059
IRS990EZ/ProgramServiceRevenueAmt058812
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FURNISH LOW COST WATER TO THE RURAL AREA-WITHOUT THISWATER SYSTEM, RURAL USERS WOULD HAVE TO OBTAIN THEIR OWN WELLS. THIS RURAL WATER SYSTEM IS IN VERY POOR REGION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013720
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt014662
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051930
IRS990EZ/TotalRevenueAmt058917
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COST OF WATER 25910.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOKKEEPER 4800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COLLECTION FEES 900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTOR FEES 720.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OPERATION MANAGER 1200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5METER READER 4800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INSURANCE 1186.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SYSTEM REPAIRS/MAINTENANCE 6368.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BANK CHARGES 36.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COMPUTER EXPENSE 1320.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DUES AND FEES 131.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Depreciation 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GEORGE HOUSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06626472199
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRAZIL-SUMNER WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BRAZ
ReturnHeader/Filer/EIN0640660369
ReturnHeader/Filer/PhoneNum06626472199
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 423
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd038921
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640810582
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Debra G Goodwin CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 423
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038921
ReturnHeader/PreparerPersonGrp/PhoneNum06626472199
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Debra G Goodwin
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-23T06:22:22-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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