Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
EIN 64-0782256 • 501(c)12 • Oxford, MS
Profile
To provide safe, sanitary, and reliable waterworks services at a reasonable cost.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Assets
Up$1,305,955
Up $58,610 (+4.7%) from 2024
Liabilities
Down$803,931
Down $45,133 (-5.3%) from 2024
Net Assets
Up$502,024
Up $103,743 (+26%) from 2024
Revenue
Up$290,855
Up $42,387 (+17%) from 2024
Expenses
Up$187,112
Up $15,060 (+8.8%) from 2024
Net Income
Up$103,743
Up $27,327 (+36%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide safe, sanitary, and reliable waterworks services at a reasonable cost.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $660,345 | $610,425 | ▼ $49,920 |
| Rtn Earn Endowment Incm Other Fnds | $398,281 | $502,024 | ▲ $103,743 |
| Cash and Non-Interest-Bearing Accounts | $432,852 | $489,500 | ▲ $56,648 |
| Savings and Temporary Cash Investments | $154,148 | $206,030 | ▲ $51,882 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,247,345 | $1,305,955 | ▲ $58,610 |
| Liabilities | |||
| Other Liabilities | $849,064 | $803,931 | ▼ $45,133 |
| Total Liabilities | $849,064 | $803,931 | ▼ $45,133 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $398,281 | $502,024 | ▲ $103,743 |
| Total Liabilities and Net Assets / Fund Balance | $1,247,345 | $1,305,955 | ▲ $58,610 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $596,375 | $811,048 | $1,407,423 |
| Buildings | $4,050 | $160,661 | $164,711 |
| Land | $10,000 | - | $10,000 |
| Name | Title |
|---|---|
| Richard Shivers | President |
| Jerry Johnson | Vice President |
| Eddie Key | Member |
| Hal Anderson | Member |
| Elizabeth Alexander | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $187,112 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $49,920 |
| Fees for Services Management | - | - | - | $49,777 |
| Interest | - | - | - | $25,106 |
| Fees for Services Accounting | - | - | - | $13,600 |
| Office Expenses | - | - | - | $11,932 |
| Insurance | - | - | - | $6,135 |
| Other Expenses | - | - | - | $1,665 |
| All Other Expenses | - | - | - | $1,609 |
| Total Functional Expenses | $0 | $0 | $0 | $187,112 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Usda Loans | $711,778 |
| Service Deposits | $73,653 |
| Current Portion of Ltd | $18,500 |
“The holders of membership certificates of this corporation are its members. Any bona fide occupant of a farmstead or rural residence having reasonable accessibility to the source of and who is in need of having water supplied for domestic, livestock and garden purposes from the water system operated by the corporation and who receives the approval of the board of directors may be admitted to membership upon subscribing for or otherwise acquiring a membership certificate and by signing such agreements for the purchase of water as may be provided and required by the corporation; provided that no person otherwise eligible shall be permitted to subscribe for or acquire a membership of the corporation if the capacity of the corporation's water system is exhausted by the needs of its existing members.”
“Each member of the association is entitled to vote for board members upon vacancy or the expiration of a board member's three-year term. If at the election of board members, there is no representation by the membership, the board has the authority to fill board member positions.”
“Prior to filing fom 990, each board member is provided a copy of the completed form 990 for review and approval.”
“Organization makes financial statements and tax returns available at its annual meeting and upon request. Organization also makes available upon request of inspection at its business office the following information: (i) by-laws of the association; (ii) a copy of the rules, regulations, policies, and procedures; (iii) amendments to the rules and regulations or amendments to the association's by-laws.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE SAFE, SANITARY, AND RELIABLE WATERWORKS SERVICES AT A REASONABLE COST. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1609 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MARY ANNE PHILLIPPI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6628012372 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 26 COUNTY ROAD 218 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OXFORD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38655 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 432852 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 489500 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7965 |
| IRS990/CYOtherExpensesAmt | 0 | 187112 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 282890 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 103743 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 187112 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 290855 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 49920 |
| IRS990/Desc | 0 | WATER WAS PROVIDED TO APPROXIMATELY 451 MEMBERS AT A REASONABLE COST. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13600 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 49777 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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 | ELIZABETH ALEXANDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JERRY JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | HAL ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | EDDIE KEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD SHIVERS |
| 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 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1966 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 290855 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6135 |
| IRS990/InterestGrp/TotalAmt | 0 | 25106 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7965 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7965 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 971709 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 660345 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 610425 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1582134 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 220609 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE SAFE, SANITARY, AND RELIABLE WATERWORKS SERVICES AT A REASONABLE COST. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 398281 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 502024 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11932 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 18518 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5899 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2951 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1665 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 849064 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 803931 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 70246 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD SHIVERS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 220609 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 62281 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 220609 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 62281 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 6936 |
| IRS990/PYOtherExpensesAmt | 0 | 172052 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 241532 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 76416 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 172052 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 248468 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 103743 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 398281 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 502024 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 154148 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 206030 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4050 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 160661 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 164711 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 10000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 10000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 596375 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 811048 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1407423 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 711778 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 18500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 73653 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | USDA LOANS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CURRENT PORTION OF LTD |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SERVICE DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 610425 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 803931 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE HOLDERS OF MEMBERSHIP CERTIFICATES OF THIS CORPORATION ARE ITS MEMBERS. ANY BONA FIDE OCCUPANT OF A FARMSTEAD OR RURAL RESIDENCE HAVING REASONABLE ACCESSIBILITY TO THE SOURCE OF AND WHO IS IN NEED OF HAVING WATER SUPPLIED FOR DOMESTIC, LIVESTOCK AND GARDEN PURPOSES FROM THE WATER SYSTEM OPERATED BY THE CORPORATION AND WHO RECEIVES THE APPROVAL OF THE BOARD OF DIRECTORS MAY BE ADMITTED TO MEMBERSHIP UPON SUBSCRIBING FOR OR OTHERWISE ACQUIRING A MEMBERSHIP CERTIFICATE AND BY SIGNING SUCH AGREEMENTS FOR THE PURCHASE OF WATER AS MAY BE PROVIDED AND REQUIRED BY THE CORPORATION; PROVIDED THAT NO PERSON OTHERWISE ELIGIBLE SHALL BE PERMITTED TO SUBSCRIBE FOR OR ACQUIRE A MEMBERSHIP OF THE CORPORATION IF THE CAPACITY OF THE CORPORATION'S WATER SYSTEM IS EXHAUSTED BY THE NEEDS OF ITS EXISTING MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH MEMBER OF THE ASSOCIATION IS ENTITLED TO VOTE FOR BOARD MEMBERS UPON VACANCY OR THE EXPIRATION OF A BOARD MEMBER'S THREE-YEAR TERM. IF AT THE ELECTION OF BOARD MEMBERS, THERE IS NO REPRESENTATION BY THE MEMBERSHIP, THE BOARD HAS THE AUTHORITY TO FILL BOARD MEMBER POSITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIOR TO FILING FOM 990, EACH BOARD MEMBER IS PROVIDED A COPY OF THE COMPLETED FORM 990 FOR REVIEW AND APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ORGANIZATION MAKES FINANCIAL STATEMENTS AND TAX RETURNS AVAILABLE AT ITS ANNUAL MEETING AND UPON REQUEST. ORGANIZATION ALSO MAKES AVAILABLE UPON REQUEST OF INSPECTION AT ITS BUSINESS OFFICE THE FOLLOWING INFORMATION: (I) BY-LAWS OF THE ASSOCIATION; (II) A COPY OF THE RULES, REGULATIONS, POLICIES, AND PROCEDURES; (III) AMENDMENTS TO THE RULES AND REGULATIONS OR AMENDMENTS TO THE ASSOCIATION'S BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MS |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1247345 |
| IRS990/TotalAssetsEOYAmt | 0 | 1305955 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1247345 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1305955 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 187112 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 849064 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 803931 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 849064 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 803931 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 398281 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 502024 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 282890 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 7965 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 282890 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 290855 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1247345 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1305955 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 119 CR 215 |
| IRS990/USAddress/CityNm | 0 | OXFORD |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 38655 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICHARD SHIVERS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6628012372 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CAMPGROUND WATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CAMP |
| ReturnHeader/Filer/EIN | 0 | 640782256 |
| ReturnHeader/Filer/PhoneNum | 0 | 6628012372 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1095 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | OXFORD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38655 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640890656 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KINNEY & ASSOCIATES PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2421 SOUTH LAMAR BLVD SUITE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OXFORD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 38655 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6622810099 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GROVER KINNEY |
| ReturnHeader/ReturnTs | 0 | 2026-03-26T16:23:46-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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