Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.07x
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Balance Sheet
Assets
Down$313,605
Down $47,451 (-13%) from 2017
Net Assets
Down$292,387
Down $49,783 (-15%) from 2017
Liabilities
Up$21,218
Up $2,332 (+12%) from 2017
Revenue And Expenses
Revenue
Up$145,181
Up $15,642 (+12%) from 2017
Expenses
Up$166,485
Up $49,151 (+42%) from 2017
Net Income
Down-$21,304
Down $33,509 (-275%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Sep 18, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $145,181
Mission and Program Overview
Mission
Rural water system
RURAL WATER SYSTEM.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ASSOCIATION PROVIDED RURAL WATER SERVICES TO APPROXIMATELY 350 CUSTOMERS IN A CERTIFICATED AREA IN TISHOMINGO COUNTY, MISSISSIPPI. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GEORGE YOW | Secretary Tr | - | $0 | - | - |
| MIKE ORTNER | President | - | $0 | - | - |
| ADAM WYER | Vice Preside | - | $0 | - | - |
| DUSTIN LAMBERT | Director | - | $0 | - | - |
| BOBBY GIST | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Walker Switch Water Association
- EIN
- 64-0756066
- Phone
- 6624240017
- Address
- PO BOX 412, IUKA, MS 38852
Signing Officer
- Name
- George Yow
- Title
- Secretary Treasurer
- Phone
- 6624240017
- Signed
- 2019-09-18
- Discuss with paid preparer
- Yes
Preparer
- Firm
- The Sparks CPA Firm Pc
- Address
- PO BOX 402, IUKA, MS 38852-0402
- Preparer
- Daniel Heath Castile CPA
- Phone
- 6624235057
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office supplies 536 rent 2,425 insurance- general 2,052 dues and subscriptions 1,300 bad debts 1,860 gifts and florals 130 maintenance contracts 1,440 repairs 30,114 supplies 5,020 telephone 815 professional fees 292 purchases 90,525 non-investment depreciation 10,224 total 146,733”
Form 990-ez, Part I, Line 20
“Retained earnings adjustment 0”
Form 990-ez, Part II, Line 24
“Accounts receivable 13,486 14,412 water distribution and equipment 528,627 528,627 less accumulated depreciation 308,427 318,651 total 233,686 224,388”
Form 990-ez, Part II, Line 26
“Accrued expenses and other liab 20,805 21,218”
Raw XML Appendix116 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GEORGE YOW |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6624240017 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 305 WEST EASTPORT STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | IUKA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38852 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 100810 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 89217 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 325 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -21304 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 17804 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 334496 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 313605 |
| IRS990EZ/GrossReceiptsAmt | 0 | 145181 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 118 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 313691 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 292387 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 313691 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 292387 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | GEORGE YOW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MIKE ORTNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ADAM WYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DUSTIN LAMBERT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BOBBY GIST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 233686 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 224388 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 146733 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | RURAL WATER SYSTEM. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1948 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 144738 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ASSOCIATION PROVIDED RURAL WATER SERVICES TO APPROXIMATELY 350 CUSTOMERS IN A CERTIFICATED AREA IN TISHOMINGO COUNTY, MISSISSIPPI. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 20805 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 21218 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 166485 |
| IRS990EZ/TotalRevenueAmt | 0 | 145181 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES 536 RENT 2,425 INSURANCE- GENERAL 2,052 DUES AND SUBSCRIPTIONS 1,300 BAD DEBTS 1,860 GIFTS AND FLORALS 130 MAINTENANCE CONTRACTS 1,440 REPAIRS 30,114 SUPPLIES 5,020 TELEPHONE 815 PROFESSIONAL FEES 292 PURCHASES 90,525 NON-INVESTMENT DEPRECIATION 10,224 TOTAL 146,733 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RETAINED EARNINGS ADJUSTMENT 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 13,486 14,412 WATER DISTRIBUTION AND EQUIPMENT 528,627 528,627 LESS ACCUMULATED DEPRECIATION 308,427 318,651 TOTAL 233,686 224,388 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCRUED EXPENSES AND OTHER LIAB 20,805 21,218 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2020-03-31 21:24:44Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GEORGE YOW |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6624240017 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-09-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WALKER SWITCH WATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WALK |
| ReturnHeader/Filer/EIN | 0 | 640756066 |
| ReturnHeader/Filer/PhoneNum | 0 | 6624240017 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 412 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | IUKA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38852 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | D66BD3CC8366E3365D854C2F224190509AC2AA47 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 47DC89AE433FDF5CB464A57D31CCF99CDCF29FE1 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 167.68.16.49 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-10-11 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:54:53 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 631208839 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | THE SPARKS CPA FIRM PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 402 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | IUKA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 388520402 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6624235057 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-09-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANIEL HEATH CASTILE CPA |
| ReturnHeader/ReturnTs | 0 | 2019-10-11T15:54:53-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-06-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $313,605
- Liabilities
- $21,218
- Net assets
- $292,387
- Revenue
- $145,181
- Expenses
- $166,485
- Net income
- -$21,304