Civic Intelligence

Campground Water Association

EIN 64-0782256 • 501(c)12 • Oxford, MS

Profile

To provide safe, sanitary, and reliable waterworks services at a reasonable cost.

PO Box 1095Oxford, MS 38655

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.71x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

3.64x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2023

Net Margin

50th percentile

5.8%

Higher net margin than 50% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

37th percentile

-0.7%

Faster asset growth than 37% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

72nd percentile

14%

Faster revenue growth than 72% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

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

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2018: $1,167,340Liabilities 2018: $872,103Net Assets 2018: $295,2372018Assets 2019: $1,138,033Liabilities 2019: $855,257Net Assets 2019: $282,7762019Assets 2020: $1,135,129Liabilities 2020: $836,945Net Assets 2020: $298,1842020Assets 2021: $1,122,007Liabilities 2021: $818,723Net Assets 2021: $303,2842021Assets 2022: $1,109,195Liabilities 2022: $799,789Net Assets 2022: $309,4062022Assets 2023: $1,101,976Liabilities 2023: $780,111Net Assets 2023: $321,8652023Assets 2024: $1,247,345Liabilities 2024: $849,064Net Assets 2024: $398,2812024Assets 2025: $1,305,955Liabilities 2025: $803,931Net Assets 2025: $502,0242025

Highlighted filing

2025

Assets$1,305,955
Liabilities$803,931
Net Assets$502,024

Operations Trend

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

$400K$200K$0-$200KRevenue 2018: $186,990Expenses 2018: $331,599Net Income 2018: -$144,6092018Revenue 2019: $180,687Expenses 2019: $193,148Net Income 2019: -$12,4612019Revenue 2020: $196,268Expenses 2020: $180,860Net Income 2020: $15,4082020Revenue 2021: $183,687Expenses 2021: $178,587Net Income 2021: $5,1002021Revenue 2022: $188,117Expenses 2022: $172,344Net Income 2022: $15,7732022Revenue 2023: $214,347Expenses 2023: $201,888Net Income 2023: $12,4592023Revenue 2024: $248,468Expenses 2024: $172,052Net Income 2024: $76,4162024Revenue 2025: $290,855Expenses 2025: $187,112Net Income 2025: $103,7432025

Highlighted filing

2025

Revenue$290,855
Expenses$187,112
Net Income$103,743

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 26, 2026
Return Version
2025v4.0
Gross Receipts
$290,855
Mission and Program Overview

Mission

To provide safe, sanitary, and reliable waterworks services at a reasonable cost.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$596,375$811,048$1,407,423
Buildings$4,050$160,661$164,711
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard ShiversPresident
Jerry JohnsonVice President
Eddie KeyMember
Hal AndersonMember
Elizabeth AlexanderSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$282,890
Investment Income
$7,965
Other Revenue
$0
Change in Net Assets
$103,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Usda Loans$711,778
Service Deposits$73,653
Current Portion of Ltd$18,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Section A, Line 6

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.

Form 990, Part VI, Section A, Line 7A

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.

Form 990, Part VI, Section B, Line 11B

Prior to filing fom 990, each board member is provided a copy of the completed form 990 for review and approval.

Form 990, Part VI, Section C, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Campground Water Association
EIN
64-0782256
Phone
6628012372
Address
PO BOX 1095, OXFORD, MS 38655

Signing Officer

Name
Richard Shivers
Title
President
Phone
6628012372
Signed
2026-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Shivers
Formed
1966
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Kinney & Associates Pllc
Address
2421 SOUTH LAMAR BLVD SUITE 100, OXFORD, MS 38655
Preparer
Grover Kinney
Phone
6622810099
Raw XML Appendix300 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1EACH 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/ExplanationTxt2PRIOR TO FILING FOM 990, EACH BOARD MEMBER IS PROVIDED A COPY OF THE COMPLETED FORM 990 FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION 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.
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ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0640782256
ReturnHeader/Filer/PhoneNum06628012372
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1095
ReturnHeader/Filer/USAddress/CityNm0OXFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd038655
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640890656
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KINNEY & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02421 SOUTH LAMAR BLVD SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OXFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038655
ReturnHeader/PreparerPersonGrp/PhoneNum06622810099
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GROVER KINNEY
ReturnHeader/ReturnTs02026-03-26T16:23:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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