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.
0.05x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Balance Sheet
Assets
Down$304,028
Down $9,577 (-3.1%) from 2019
Net Assets
Down$287,726
Down $4,661 (-1.6%) from 2019
Liabilities
Down$16,302
Down $4,916 (-23%) from 2019
Revenue And Expenses
Revenue
Up$165,778
Up $20,597 (+14%) from 2019
Expenses
Up$170,438
Up $3,953 (+2.4%) from 2019
Net Income
Up-$4,660
Up $16,644 (+78%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2019 to Jun 30, 2020
- Signed
- Oct 22, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $165,778
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
- 6622799926
- Signed
- 2020-10-22
- 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 8
“Mdot line relocation grant 178,256 engineering -44,533 system expense -133,723 total 0”
Form 990-ez, Part I, Line 16
“Expenses office supplies 244 rent 2,517 meetings, seminars, conferenc 634 insurance- general 2,052 dues and subscriptions 1,301 bad debts 983 gifts and florals 50 maintenance contracts 1,716 repairs 21,149 supplies 5,316 telephone 870 purchases 105,189 non-investment depreciation 9,908 total 151,929”
Form 990-ez, Part II, Line 24
“Accounts receivable 14,412 17,103 water distribution and equipment 528,627 528,627 less accumulated depreciation 318,651 328,559 total 224,388 217,171”
Form 990-ez, Part II, Line 26
“Accrued expenses and other liab 21,218 16,302”
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 | 117 E EASTPORT STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | IUKA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38852 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 89216 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 86857 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 275 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4660 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 16794 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 313604 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 304028 |
| IRS990EZ/GrossReceiptsAmt | 0 | 165778 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 247 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 292386 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 287726 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 292386 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 287726 |
| 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 | 224388 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 217171 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 151929 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | RURAL WATER SYSTEM. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1715 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 165256 |
| 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 | 21218 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 16302 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 170438 |
| IRS990EZ/TotalRevenueAmt | 0 | 165778 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MDOT LINE RELOCATION GRANT 178,256 ENGINEERING -44,533 SYSTEM EXPENSE -133,723 TOTAL 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE SUPPLIES 244 RENT 2,517 MEETINGS, SEMINARS, CONFERENC 634 INSURANCE- GENERAL 2,052 DUES AND SUBSCRIPTIONS 1,301 BAD DEBTS 983 GIFTS AND FLORALS 50 MAINTENANCE CONTRACTS 1,716 REPAIRS 21,149 SUPPLIES 5,316 TELEPHONE 870 PURCHASES 105,189 NON-INVESTMENT DEPRECIATION 9,908 TOTAL 151,929 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 14,412 17,103 WATER DISTRIBUTION AND EQUIPMENT 528,627 528,627 LESS ACCUMULATED DEPRECIATION 318,651 328,559 TOTAL 224,388 217,171 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCRUED EXPENSES AND OTHER LIAB 21,218 16,302 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| 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 | 2021-01-29 14:40:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GEORGE YOW |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6622799926 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-10-22 |
| 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 | C959F375E44545E182BDADD72DAA1CB255B1937E |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 77C7C9CD1CF023F46E99AC9A444746C12DBDE880 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 52.38.98.93 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-11-02 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 12:04:45 |
| 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 | 2020-10-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANIEL HEATH CASTILE CPA |
| ReturnHeader/ReturnTs | 0 | 2020-11-02T12:04:45-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-06-30 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $304,028
- Liabilities
- $16,302
- Net assets
- $287,726
- Revenue
- $165,778
- Expenses
- $170,438
- Net income
- -$4,660