Civic Intelligence

Campground Water Association Inc

990 • Fiscal year 2018 • EIN 64-0782256

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 21, 2019

Organization ProfileN/A
PO Box 1095Oxford, MS 38655

(662) 801-2372

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

0.75x

Higher debt load relative to assets than 94% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

4.66x

Higher debt load relative to revenue than 91% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Net Margin

2nd percentile

-77%

Higher net margin than 2% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Balance Sheet
Liabilities / Assets94th percentile

Assets

$1,167,340

No earlier filing loaded for comparison.

Net Assets

$295,237

No earlier filing loaded for comparison.

Liabilities

$872,103

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin2nd percentile

Revenue

$186,990

No earlier filing loaded for comparison.

Expenses

$331,599

No earlier filing loaded for comparison.

Net Income

-$144,609

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$1,167,340
Liabilities$872,103
Net Assets$295,237
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$186,990
Expenses$331,599
Net Income-$144,609
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 21, 2019
Return Version
2018v3.1
Gross Receipts
$186,990
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,068,187$1,010,907▼ $57,280
Rtn Earn Endowment Incm Other Fnds$439,846$295,237▼ $144,609
Cash and Non-Interest-Bearing Accounts$256,759$156,433▼ $100,326
Total Assets$1,324,946$1,167,340▼ $157,606
Liabilities
Other Liabilities$885,100$872,103▼ $12,997
Total Liabilities$885,100$872,103▼ $12,997
Net Assets / Fund Balance
Total Net Assets Fund Balance$439,846$295,237▼ $144,609
Total Liabilities and Net Assets / Fund Balance$1,324,946$1,167,340▼ $157,606

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,000,907$571,227$1,572,134
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Jimmy AllgoodPresident
Eddie KeyMember
Hal AndersonMember
Elizabeth AlexanderSecretary
Richard ShiversVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$186,513
Investment Income
$477
Other Revenue
$0
Change in Net Assets
$-144,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,599
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---$57,280
Fees for Services Management---$43,583
Interest---$36,933
Office Expenses---$10,878
Fees for Services Accounting---$8,868
Other Expenses---$7,627
All Other Expenses---$5,387
Insurance---$3,665
Advertising---$450
Total Functional Expenses$0$0$0$331,599
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
Notes Payable in 1 Year or More$855,307
Notes Payable in Less Than 1 Year$16,796
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 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, Page 6, Part VI, 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, Page 6, Part VI, 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 Inc
EIN
64-0782256
Address
PO BOX 1095, OXFORD, MS 38655

Signing Officer

Name
Jimmy Allgood
Title
President
Phone
6622361456
Signed
2019-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jimmy Allgood
Formed
1966
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Swetland Cook Pllc
Address
2409 S LAMAR BLVD, OXFORD, MS 38655-5348
Preparer
Amanda C Knight CPA
Phone
6622361711
Supplemental Narrative

Additional Explanations

Form 990, Page 5, Part V, Line 3B

“No unrelated business gross income of 1,000 or more during the year.”

Raw XML Appendix282 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE SAFE, SANITARY, AND RELIABLE WATERWORKS SERVICE AT A REASONABLE COST.
IRS990/AdvertisingGrp/TotalAmt0450
IRS990/AllOtherExpensesGrp/TotalAmt05387
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MARY ANNE PHILLIPPI
IRS990/BooksInCareOfDetail/PhoneNum06628012372
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt026 COUNTY ROAD 218
IRS990/BooksInCareOfDetail/USAddress/CityNm0OXFORD
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0-144609
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt057280
IRS990/Desc0WATER WAS PROVIDED TO APPROXIMATELY 475 FAMILIES AT A REASONABLE COST.
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IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD SHIVERS
IRS990/Form990PartVIISectionAGrp/PersonNm2ELIZABETH ALEXANDER
IRS990/Form990PartVIISectionAGrp/PersonNm3HAL ANDERSON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0186990
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InitialReturnInd0X
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IRS990/InvestmentIncomeGrp/ExclusionAmt0477
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0477
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0571227
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01068187
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01010907
IRS990/LandBldgEquipCostOrOtherBssAmt01582134
IRS990/LegalDomicileStateCd0MS
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0186514
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE SAFE, SANITARY, AND RELIABLE WATERWORKS SERVICES AT A REASONABLE COST.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0439846
IRS990/NetAssetsOrFundBalancesEOYAmt0295237
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt010878
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0FEDERAL INCOME TAX
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2MS STATE INCOME TAX
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/TotalAmt0115660
IRS990/OtherExpensesGrp/TotalAmt121856
IRS990/OtherExpensesGrp/TotalAmt219412
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IRS990/OtherLiabilitiesGrp/BOYAmt0885100
IRS990/OtherLiabilitiesGrp/EOYAmt0872103
IRS990/OtherSourcesGrossIncomeAmt0477
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JIMMY ALLGOOD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER FEES
IRS990/ProgramServiceRevenueGrp/Desc1REFUNDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0187120
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1-607
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTES PAYABLE IN LESS THAN 1 YEAR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO UNRELATED BUSINESS GROSS INCOME OF 1,000 OR MORE DURING THE YEAR.
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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 5, PART V, LINE 3B
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06622361456
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMPGROUND WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0640782256
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1095
ReturnHeader/Filer/USAddress/CityNm0OXFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd038655
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-09-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:57:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455198060
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWETLAND COOK PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02409 S LAMAR BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OXFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0386555348
ReturnHeader/PreparerPersonGrp/PhoneNum06622361711
ReturnHeader/PreparerPersonGrp/PreparationDt02019-08-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA C KNIGHT CPA
ReturnHeader/ReturnTs02019-09-06T14:57:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,167,340
Liabilities
$872,103
Net assets
$295,237
Revenue
$186,990
Expenses
$331,599
Net income
-$144,609
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.31$0.80$0.50$0.29$0.19$0.10
2024Detailed filing. Detailed filing data is available for this year.$1.25$0.85$0.40$0.25$0.17$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.78$0.32$0.21$0.20$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.80$0.31$0.19$0.17$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.12$0.82$0.30$0.18$0.18$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.14$0.84$0.30$0.20$0.18$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.14$0.86$0.28$0.18$0.19$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.87$0.30$0.19$0.33$0.14