Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
EIN 64-0689064 • 501(c)12 • Pelahatchie, MS
Profile
WATER ASSOCIATION
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Assets
Up$7,540,598
Up $140,164 (+1.9%) from 2024
Liabilities
Down$4,061,099
Down $112,988 (-2.7%) from 2024
Net Assets
Up$3,479,499
Up $253,152 (+7.8%) from 2024
Revenue
Down$1,310,411
Down $386,987 (-23%) from 2024
Expenses
Up$1,057,259
Up $104,033 (+11%) from 2024
Net Income
Down$253,152
Down $491,020 (-66%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
WATER ASSOCIATION
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,045,425 | $5,888,386 | ▼ $157,039 |
| Rtn Earn Endowment Incm Other Fnds | $3,226,347 | $3,479,499 | ▲ $253,152 |
| Savings and Temporary Cash Investments | $595,788 | $907,833 | ▲ $312,045 |
| Cash and Non-Interest-Bearing Accounts | $646,726 | $630,656 | ▼ $16,070 |
| Accounts Receivable | $112,495 | $113,723 | ▲ $1,228 |
| Total Assets | $7,400,434 | $7,540,598 | ▲ $140,164 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $4,020,950 | $3,907,161 | ▼ $113,789 |
| Other Liabilities | $122,572 | $124,597 | ▲ $2,025 |
| Accounts Payable and Accrued Expenses | $17,444 | $19,737 | ▲ $2,293 |
| Deferred Revenue | $13,121 | $9,604 | ▼ $3,517 |
| Total Liabilities | $4,174,087 | $4,061,099 | ▼ $112,988 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $3,226,347 | $3,479,499 | ▲ $253,152 |
| Total Liabilities and Net Assets / Fund Balance | $7,400,434 | $7,540,598 | ▲ $140,164 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $5,341,314 | $3,558,032 | $8,899,346 |
| Equipment | $312,605 | - | $312,605 |
| Buildings | $161,167 | - | $161,167 |
| Land | $61,500 | - | $61,500 |
| Leasehold Improvements | $11,800 | - | $11,800 |
| Name | Title |
|---|---|
| Karen Lampkin | President |
| Alvin Willey | Vice President |
| Corey R Lum | Board Member |
| Jeff Adams | Board Member |
| Shelly Cumberland | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $699,078 |
| Salaries, Compensation, and Employee Benefits | $358,181 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $308,787 | - | - | $308,787 |
| Depreciation Depletion | $223,959 | - | - | $223,959 |
| Interest | $83,837 | - | - | $83,837 |
| Insurance | $34,534 | - | - | $34,534 |
| Payroll Taxes | $33,181 | - | - | $33,181 |
| Office Expenses | $27,912 | - | - | $27,912 |
| Fees for Services Other | $27,349 | - | - | $27,349 |
| All Other Expenses | $23,921 | - | - | $23,921 |
| Other Expenses | $17,872 | - | - | $17,872 |
| Other Employee Benefits | $16,213 | - | - | $16,213 |
| Fees for Services Accounting | $8,030 | - | - | $8,030 |
| Conferences and Meetings | $2,241 | - | - | $2,241 |
| Occupancy | $550 | - | - | $550 |
| Total Functional Expenses | $1,057,259 | $0 | $0 | $1,057,259 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,057,259 |
| Total Expenses per Audited Statements | $1,057,259 |
| Total Expenses per Form 990 | $1,057,259 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Customer Meter Deposits | $124,597 |
“Each household represents and constitutes being a voting memeber of the association.”
“Board members are elected at the annual stockholders meeting each year for a designated term. Nominations are made at the meeting and then voted on.”
“The members ratify actions of the board at their annual meeting.”
“The 990 is given to the board and they review it at their regular board meeting.”
“The governing documents are available on the ms secretary of state website and also upon request. The financial statements are available at the local library and also upon request at the association office.”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19737 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 112495 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 113723 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | WATER ASSOCIATION |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 23921 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 23921 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JENNFIER GRANTHAM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6018548729 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 368 HIGHWAY 481 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PELAHATCHIE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39145 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 646726 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 630656 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2241 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2241 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
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| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 36137 |
| IRS990/CYOtherExpensesAmt | 0 | 699078 |
| IRS990/CYOtherRevenueAmt | 0 | 74163 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1200111 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 253152 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 358181 |
| IRS990/CYTotalExpensesAmt | 0 | 1057259 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1310411 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 9604 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 223959 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 223959 |
| IRS990/Desc | 0 | THE ASSOCIATION CONSTRUCTS, MAINTAINS AND OPERATES A PRIVATE RURAL WATER SYSTEM FOR CUSTOMERS IN THE RANKIN COUNTY AND WEST PART OF SCOTT COUNTY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 1057259 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8030 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 27349 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 27349 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| 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 |
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| 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 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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 | KAREN LAMPKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALVIN WILLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEFF ADAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SHELLY CUMBERLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | COREY R LUM |
| 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 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1967 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1310411 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 34534 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 34534 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 83837 |
| IRS990/InterestGrp/TotalAmt | 0 | 83837 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 36137 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 36137 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3558032 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6045425 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5888386 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9446418 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1274274 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | WATER ASSOCIATION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3907161 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3226347 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3479499 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 550 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 550 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 27912 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 27912 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 16213 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 16213 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | OUTSIDE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | BAD DEBTS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 157332 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 84624 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6917 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 17872 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 157332 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 84624 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6917 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 17872 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 122572 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 124597 |
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| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 221000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | LATE CHARGE INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
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| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 60672 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 60672 |
| IRS990/OtherRevenueTotalAmt | 0 | 74163 |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 308787 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 36137 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 33181 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 33181 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INSTALLATIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CUT-OFFS |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 12825 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 14550 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1172736 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 12825 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 14550 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYInvestmentIncomeAmt | 0 | 26956 |
| IRS990/PYOtherExpensesAmt | 0 | 587850 |
| IRS990/PYOtherRevenueAmt | 0 | 28484 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1141958 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 744172 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 365376 |
| IRS990/PYTotalExpensesAmt | 0 | 953226 |
| IRS990/PYTotalRevenueAmt | 0 | 1697398 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 253152 |
| 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 | 1310411 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 3226347 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 3479499 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 595788 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 907833 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 161167 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 161167 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 312605 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 312605 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1057259 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 61500 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 61500 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 11800 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 11800 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5341314 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 3558032 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8899346 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 124597 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER METER DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1310411 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5888386 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1057259 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 124597 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1310411 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1310411 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1057259 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EACH HOUSEHOLD REPRESENTS AND CONSTITUTES BEING A VOTING MEMEBER OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE ELECTED AT THE ANNUAL STOCKHOLDERS MEETING EACH YEAR FOR A DESIGNATED TERM. NOMINATIONS ARE MADE AT THE MEETING AND THEN VOTED ON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS RATIFY ACTIONS OF THE BOARD AT THEIR ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 IS GIVEN TO THE BOARD AND THEY REVIEW IT AT THEIR REGULAR BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING DOCUMENTS ARE AVAILABLE ON THE MS SECRETARY OF STATE WEBSITE AND ALSO UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE AT THE LOCAL LIBRARY AND ALSO UPON REQUEST AT THE ASSOCIATION OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MS |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7540598 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1057259 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1057259 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 4061099 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4174087 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4061099 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3226347 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3479499 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 1200111 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7400434 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7540598 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KAREN LAMPKIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6019398676 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEESBURG WATER ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEES |
| ReturnHeader/Filer/EIN | 0 | 640689064 |
| ReturnHeader/Filer/InCareOfNm | 0 | % KAREN LAMPKIN |
| ReturnHeader/Filer/PhoneNum | 0 | 6018548729 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 368 HIGHWAY 481 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PELAHATCHIE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39145 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640929901 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Windham and Lacey PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2708 Old Brandon Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Pearl |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39208 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6019398676 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BENJAMIN C WINDHAM |
| ReturnHeader/ReturnTs | 0 | 2026-04-21T15:16:02-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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