Civic Intelligence

Black Bayou Water Association Inc

EIN 64-0767713 • 501(c)12 • Leland, MS

Profile

To provide water service to residents

5287 Black Bayou RdLeland, MS 38756
Siviq Scores

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

Liabilities / Assets

73rd percentile

0.49x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

2.81x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

7th percentile

-10%

Higher net margin than 7% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

$10M-$25M nonprofits • Source year 2022

Asset Growth

2nd percentile

-8.5%

Faster asset growth than 2% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-51%

Faster revenue growth than 2% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$12,581,426

Down $1,165,632 (-8.5%) from 2023

Liabilities

Down

$6,139,555

Down $939,724 (-13%) from 2023

Net Assets

Down

$6,441,871

Down $225,908 (-3.4%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin7th percentile

Revenue

Down

$2,187,507

Down $2,269,242 (-51%) from 2023

Expenses

Up

$2,413,415

Up $86,955 (+3.7%) from 2023

Net Income

Down

-$225,908

Down $2,356,197 (-111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$15M$10M$5.0M$0Assets 2010: $6,530,519Liabilities 2010: $3,593,101Net Assets 2010: $2,937,4182010Assets 2011: $6,521,138Liabilities 2011: $3,542,371Net Assets 2011: $2,978,7672011Assets 2012: $6,513,289Liabilities 2012: $3,491,853Net Assets 2012: $3,021,4362012Assets 2013: $6,567,742Liabilities 2013: $3,441,030Net Assets 2013: $3,126,7122013Assets 2014: $6,587,362Liabilities 2014: $3,621,715Net Assets 2014: $2,965,6472014Assets 2015: $10,156,836Liabilities 2015: $6,461,230Net Assets 2015: $3,695,6062015Assets 2016: $11,039,317Liabilities 2016: $6,342,810Net Assets 2016: $4,696,5072016Assets 2017: $10,276,316Liabilities 2017: $6,009,725Net Assets 2017: $4,266,5912017Assets 2018: $10,038,691Liabilities 2018: $5,936,931Net Assets 2018: $4,101,7602018Assets 2019: $11,869,694Liabilities 2019: $7,229,096Net Assets 2019: $4,640,5982019Assets 2020: $11,543,106Liabilities 2020: $6,841,338Net Assets 2020: $4,701,7682020Assets 2021: $11,365,007Liabilities 2021: $6,715,746Net Assets 2021: $4,649,2612021Assets 2022: $11,063,426Liabilities 2022: $6,525,936Net Assets 2022: $4,537,4902022Assets 2023: $13,747,058Liabilities 2023: $7,079,279Net Assets 2023: $6,667,7792023Assets 2024: $12,581,426Liabilities 2024: $6,139,555Net Assets 2024: $6,441,8712024

Highlighted filing

2024

Assets$12,581,426
Liabilities$6,139,555
Net Assets$6,441,871
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $900,2402010Expenses 2011: $974,9402011Expenses 2012: $976,8032012Revenue 2013: $840,345Expenses 2013: $735,069Net Income 2013: $105,2762013Revenue 2014: $843,635Expenses 2014: $827,298Net Income 2014: $16,3372014Revenue 2015: $1,666,773Expenses 2015: $939,375Net Income 2015: $727,3982015Revenue 2016: $2,057,920Expenses 2016: $1,057,664Net Income 2016: $1,000,2562016Revenue 2017: $864,017Expenses 2017: $1,336,641Net Income 2017: -$472,6242017Revenue 2018: $1,233,951Expenses 2018: $1,398,782Net Income 2018: -$164,8312018Revenue 2019: $2,135,244Expenses 2019: $1,614,797Net Income 2019: $520,4472019Revenue 2020: $1,806,517Expenses 2020: $1,788,373Net Income 2020: $18,1442020Revenue 2021: $1,803,678Expenses 2021: $1,856,185Net Income 2021: -$52,5072021Revenue 2022: $2,060,438Expenses 2022: $2,172,209Net Income 2022: -$111,7712022Revenue 2023: $4,456,749Expenses 2023: $2,326,460Net Income 2023: $2,130,2892023Revenue 2024: $2,187,507Expenses 2024: $2,413,415Net Income 2024: -$225,9082024

Highlighted filing

2024

Revenue$2,187,507
Expenses$2,413,415
Net Income-$225,908
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$12,581,426
Liabilities
$6,139,555
Net assets
$6,441,871
Revenue
$2,187,507
Expenses
$2,413,415
Net income
-$225,908
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.6$6.14$6.44$2.19$2.41$0.23
2023Detailed filing. Detailed filing data is available for this year.$13.7$7.08$6.67$4.46$2.33$2.13
2022Detailed filing. Detailed filing data is available for this year.$11.1$6.53$4.54$2.06$2.17$0.11
2021Detailed filing. Detailed filing data is available for this year.$11.4$6.72$4.65$1.80$1.86$0.05
2020Detailed filing. Detailed filing data is available for this year.$11.5$6.84$4.70$1.81$1.79$0.02
2019Detailed filing. Detailed filing data is available for this year.$11.9$7.23$4.64$2.14$1.61$0.52
2018Detailed filing. Detailed filing data is available for this year.$10.0$5.94$4.10$1.23$1.40$0.16
2017Detailed filing. Detailed filing data is available for this year.$10.3$6.01$4.27$0.86$1.34$0.47
2016Detailed filing. Detailed filing data is available for this year.$11.0$6.34$4.70$2.06$1.06$1.00
2015Detailed filing. Detailed filing data is available for this year.$10.2$6.46$3.70$1.67$0.94$0.73
2014Summary only. Only limited summary data is available for this year.$6.59$3.62$2.97$0.84$0.83$0.02
2013Detailed filing. Detailed filing data is available for this year.$6.57$3.44$3.13$0.84$0.74$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.51$3.49$3.02$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.52$3.54$2.98$0.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$3.59$2.94$0.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$2,187,507
Mission and Program Overview

Mission

To provide water service to residents

To provide water service to rural residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,934,977$11,620,592▼ $314,385
Rtn Earn Endowment Incm Other Fnds$6,667,779$6,441,871▼ $225,908
Pledges and Grants Receivable$744,641--
Cash and Non-Interest-Bearing Accounts$532,653$456,189▼ $76,464
Savings and Temporary Cash Investments$332,850$312,605▼ $20,245
Accounts Receivable$173,886$161,913▼ $11,973
Prepaid Expenses and Deferred Charges$13,109$14,523▲ $1,414
Total Assets$13,747,058$12,581,426▼ $1,165,632
Other Assets Total$14,942$15,604▲ $662
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,126,342$5,939,469▼ $186,873
Other Liabilities$154,959$160,681▲ $5,722
Accounts Payable and Accrued Expenses$797,978$39,405▼ $758,573
Total Liabilities$7,079,279$6,139,555▼ $939,724
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,667,779$6,441,871▼ $225,908
Total Liabilities and Net Assets / Fund Balance$13,747,058$12,581,426▼ $1,165,632

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,426,044$6,291,054$17,717,098
Equipment$129,634$279,857$409,491
Buildings$11,699$116,943$128,642
Land$53,215-$53,215
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
David VaughnPresident
Donley DrakesTrustee
Jeff IngramTrustee
Ray BrooksTrustee
Ricky RexrodeTrustee
Kendrick ProctorSecretary/tr
Larry CleggVice- Presid
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$2,044,946
Investment Income
$6,801
Other Revenue
$125,760
Change in Net Assets
$-225,908

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,187,507
Total Revenue per Audited Statements
$2,187,507
Total Revenue per Form 990
$2,187,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,734,287
Salaries, Compensation, and Employee Benefits$679,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$941,359$10,353-$951,712
Other Salaries and Wages$405,675$218,441-$624,116
Depreciation Depletion$402,070--$402,070
Interest$224,397--$224,397
Payroll Taxes-$55,012-$55,012
Office Expenses-$48,318-$48,318
Insurance-$46,600-$46,600
Fees for Services Legal-$34,000-$34,000
Occupancy-$5,400-$5,400
Other Expenses$2,297$3,064-$2,297
Total Functional Expenses$1,992,227$421,188$0$2,413,415

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,413,415
Total Expenses per Audited Statements$2,413,415
Total Expenses per Form 990$2,413,415
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Meter Deposits$145,878
Accrued Expenses$8,018
Interest Payable$6,785
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“Each board member is elected by members of the district with 4 year terms.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed and approved by board before filing. 990 is available for review to all members.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Black Bayou Water Association Inc
EIN
64-0767713
Phone
6626867150
Address
5287 BLACK BAYOU RD, LELAND, MS 38756

Signing Officer

Name
David Koehn
Title
Manager
Phone
6626867150
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Koehn
Voting Board Members
7
Independent Board Members
7
Employees
14

Preparer

Firm
Bridgers Goodman Baird & Clarke Pllc
Address
3528 MANOR DR, VICKSBURG, MS 39180
Preparer
Brandi L Conico
Phone
6016361416
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide water service to rural residents.”

Form 990, Part IX, Line 11G

“Contract labor 187,591 0 0 repairs and supplies 399,978 0 0 utilities 93,178 10,353 0 supplies and chemicals 169,227 0 0 administrative expenses 90,985 0 0 testing 400 0 0 total 941,359 10,353 0”

Raw XML Appendix334 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/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt06667779
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06441871
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0332850
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0312605
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt011699
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0116943
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0128642
IRS990ScheduleD/EquipmentGrp/BookValueAmt0129634
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0279857
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0409491
IRS990ScheduleD/ExpensesSubtotalAmt02413415
IRS990ScheduleD/LandGrp/BookValueAmt053215
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt053215
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011426044
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06291054
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017717098
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0145878
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18018
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0METER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2INTEREST PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt02187507
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011620592
IRS990ScheduleD/TotalExpensesPerForm990Amt02413415
IRS990ScheduleD/TotalLiabilityAmt0160681
IRS990ScheduleD/TotalRevenuePerForm990Amt02187507
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02187507
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02413415
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE WATER SERVICE TO RURAL RESIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER IS ELECTED BY MEMBERS OF THE DISTRICT WITH 4 YEAR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED AND APPROVED BY BOARD BEFORE FILING. 990 IS AVAILABLE FOR REVIEW TO ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR 187,591 0 0 REPAIRS AND SUPPLIES 399,978 0 0 UTILITIES 93,178 10,353 0 SUPPLIES AND CHEMICALS 169,227 0 0 ADMINISTRATIVE EXPENSES 90,985 0 0 TESTING 400 0 0 TOTAL 941,359 10,353 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MS
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013747058
IRS990/TotalAssetsEOYAmt012581426
IRS990/TotalAssetsGrp/BOYAmt013747058
IRS990/TotalAssetsGrp/EOYAmt012581426
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010000
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0421188
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01992227
IRS990/TotalFunctionalExpensesGrp/TotalAmt02413415
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07079279
IRS990/TotalLiabilitiesEOYAmt06139555
IRS990/TotalLiabilitiesGrp/BOYAmt07079279
IRS990/TotalLiabilitiesGrp/EOYAmt06139555
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06667779
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06441871
IRS990/TotalProgramServiceRevenueAmt02044946
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02177507
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02187507
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013747058
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012581426
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt05275 BLACK BAYOU ROAD
IRS990/USAddress/CityNm0LELAND
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd038756
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID KOEHN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum06626867150
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLACK BAYOU WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0640767713
ReturnHeader/Filer/PhoneNum06626867150
ReturnHeader/Filer/USAddress/AddressLine1Txt05287 BLACK BAYOU RD
ReturnHeader/Filer/USAddress/CityNm0LELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd038756
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461624424
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRIDGERS GOODMAN BAIRD & CLARKE PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03528 MANOR DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VICKSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039180
ReturnHeader/PreparerPersonGrp/PhoneNum06016361416
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDI L CONICO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T09:18:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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