Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
EIN 64-0863873 • 501(c)12 • Canton, MS
Profile
Provide water for the approximately 2750 members of the system at the lowest possible cost
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Assets
Up$6,969,573
Up $1,461,608 (+27%) from 2024
Liabilities
Up$3,167,356
Up $333,852 (+12%) from 2024
Net Assets
Up$3,802,217
Up $1,127,756 (+42%) from 2024
Revenue
Up$2,352,599
Up $894,164 (+61%) from 2024
Expenses
Up$1,224,843
Up $134,900 (+12%) from 2024
Net Income
Up$1,127,756
Up $759,264 (+206%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide water for the approximately 2800 members of the system at the lowest possible cost
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,594,791 | $4,281,871 | ▲ $687,080 |
| Rtn Earn Endowment Incm Other Fnds | $2,668,105 | $3,795,861 | ▲ $1,127,756 |
| Savings and Temporary Cash Investments | $1,512,445 | $1,926,732 | ▲ $414,287 |
| Cash and Non-Interest-Bearing Accounts | $255,595 | $378,602 | ▲ $123,007 |
| Accounts Receivable | $127,954 | $365,158 | ▲ $237,204 |
| Prepaid Expenses and Deferred Charges | $11,848 | $10,839 | ▼ $1,009 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $6,356 | $6,356 | → $0 |
| Total Assets | $5,507,965 | $6,969,573 | ▲ $1,461,608 |
| Other Assets Total | $5,332 | $6,371 | ▲ $1,039 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,638,207 | $2,507,739 | ▼ $130,468 |
| Accounts Payable and Accrued Expenses | $44,722 | $513,338 | ▲ $468,616 |
| Other Liabilities | $150,575 | $146,279 | ▼ $4,296 |
| Total Liabilities | $2,833,504 | $3,167,356 | ▲ $333,852 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,674,461 | $3,802,217 | ▲ $1,127,756 |
| Total Liabilities and Net Assets / Fund Balance | $5,507,965 | $6,969,573 | ▲ $1,461,608 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,969,949 | $5,854,127 | $9,824,076 |
| Buildings | $229,998 | $105,217 | $335,215 |
| Land | $81,924 | - | $81,924 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Mattie V Hughes | General Manager | FT | $47,755 | $47,755 |
| Leroy Lacy | President | - | $4,050 | $4,050 |
| Dorothy Lewis | Sect Treas | - | $3,250 | $3,250 |
| Robert Bilbrew | Vice President | - | $3,250 | $3,250 |
| Charles Page | Director | - | $3,050 | $3,050 |
| Rita Hart | Director | - | $3,050 | $3,050 |
| Marcus Goodloe | Director | - | $2,250 | $2,250 |
| STANFORD BEASLEY Sr | Director | - | $2,250 | $2,250 |
| Line Item | Amount |
|---|---|
| Other Expenses | $802,107 |
| Salaries, Compensation, and Employee Benefits | $422,736 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $274,481 | - | - | $274,481 |
| Other Expenses | $250,375 | - | - | $250,375 |
| Depreciation Depletion | $188,190 | - | - | $188,190 |
| Interest | $109,392 | - | - | $109,392 |
| Current Officers, Directors, Trustees, and Key Employees | $68,905 | - | - | $68,905 |
| Other Employee Benefits | $47,338 | - | - | $47,338 |
| Insurance | $35,603 | - | - | $35,603 |
| Office Expenses | $34,987 | - | - | $34,987 |
| All Other Expenses | $25,940 | - | - | $25,940 |
| Payroll Taxes | $24,475 | - | - | $24,475 |
| Fees for Services Accounting | - | $20,948 | - | $20,948 |
| Occupancy | - | $10,279 | - | $10,279 |
| Fees for Services Legal | - | $8,920 | - | $8,920 |
| Pension Plan Contributions | $7,537 | - | - | $7,537 |
| Fees for Services Other | - | $1,602 | - | $1,602 |
| Total Functional Expenses | $1,183,094 | $41,749 | $0 | $1,224,843 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Customer Deposits | $146,279 |
“All of the customers of the water system are members”
“The system members elect the members of the governing body”
“The governing body makes the decisions”
“Board attorney records minutes of meetings”
“They have no committees at this time”
“Board reviews form 990 before filing”
“The salary of the manager is determined by the board of directors”
“All salaries are determined by the board of directors- board members receive a small monthly per diem”
“Governing documents are available to the public upon request”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 44722 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 513338 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 127954 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 365158 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE WATER FOR THE APPROXIMATELY 2800 MEMBERS OF THE SYSTEM AT THE LOWEST POSSIBLE COST |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 25940 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 25940 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MATTIE V HUGHES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6018592810 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1360 EAST PEACE ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CANTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39046 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 255595 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 378602 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 68905 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 68905 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 777400 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 29548 |
| IRS990/CYOtherExpensesAmt | 0 | 802107 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1545651 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1127756 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 422736 |
| IRS990/CYTotalExpensesAmt | 0 | 1224843 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2352599 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 188190 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 188190 |
| IRS990/Desc | 0 | PROVIDE WATER FOR THE APPROXIMATELY 2800 MEMBERS AT THE LOWEST POSSIBLE COST |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 1183094 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 20948 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 20948 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 8920 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8920 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1602 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1602 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MATTIE V HUGHES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LEROY LACY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DOROTHY LEWIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT BILBREW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RITA HART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHARLES PAGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STANFORD BEASLEY Sr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARCUS GOODLOE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 47755 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 4050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 3250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 3250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 3050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 3050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 2250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 2250 |
| 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | GENERAL MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECT TREAS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 772840 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2352599 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 35603 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 35603 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 109392 |
| IRS990/InterestGrp/TotalAmt | 0 | 109392 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 29548 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 29548 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5959344 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3594791 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4281871 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10241215 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1528731 |
| IRS990/MembershipDuesAmt | 0 | 4560 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE WATER FOR THE APPROXIMATELY 2800 MEMBERS OF THE SYSTEM AT THE LOWEST POSSIBLE COST |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2638207 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2507739 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2674461 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3802217 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 10279 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 10279 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 34987 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 34987 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5332 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6371 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 47338 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 47338 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES & FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES MATERIALS REPAIRS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4199 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 111672 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 250375 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4199 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 111672 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 250375 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 150575 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 146279 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 274481 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 274481 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 823868 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 24475 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24475 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 6356 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 6356 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 7537 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 7537 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11848 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10839 |
| IRS990/PrincipalOfficerNm | 0 | LEROY LACY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1524171 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 21480 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1524171 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 21480 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 4050 |
| IRS990/PYInvestmentIncomeAmt | 0 | 31169 |
| IRS990/PYOtherExpensesAmt | 0 | 762779 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1423216 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 368492 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 327164 |
| IRS990/PYTotalExpensesAmt | 0 | 1089943 |
| IRS990/PYTotalRevenueAmt | 0 | 1458435 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1127756 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1545651 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 2668105 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 3795861 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1512445 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1926732 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 229998 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 105217 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 335215 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3969949 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 5854127 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 9824076 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 81924 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 81924 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 146279 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4281871 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 146279 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL OF THE CUSTOMERS OF THE WATER SYSTEM ARE MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SYSTEM MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE GOVERNING BODY MAKES THE DECISIONS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD ATTORNEY RECORDS MINUTES OF MEETINGS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THEY HAVE NO COMMITTEES AT THIS TIME |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOARD REVIEWS FORM 990 BEFORE FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE SALARY OF THE MANAGER IS DETERMINED BY THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL SALARIES ARE DETERMINED BY THE BOARD OF DIRECTORS- BOARD MEMBERS RECEIVE A SMALL MONTHLY PER DIEM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing body meeting documentation Part VI line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 5507965 |
| IRS990/TotalAssetsEOYAmt | 0 | 6969573 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5507965 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6969573 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 777400 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 41749 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1183094 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1224843 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2833504 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3167356 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2833504 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3167356 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2674461 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3802217 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1183094 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1545651 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 68905 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 29548 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1545651 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2352599 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5507965 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6969573 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | P O BOX 533 |
| IRS990/USAddress/CityNm | 0 | CANTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 39046 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LEROY LACY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6018592810 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EAST MADISON WATER ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EAST |
| ReturnHeader/Filer/EIN | 0 | 640863873 |
| ReturnHeader/Filer/InCareOfNm | 0 | % LEROY LACY |
| ReturnHeader/Filer/PhoneNum | 0 | 6018592810 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 533 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CANTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39046 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640703826 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ELLZEY & ASSOCIATES PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 160 EAST PEACE ST SUITE C |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CANTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39046 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6018593275 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM S ELLZEY |
| ReturnHeader/ReturnTs | 0 | 2026-01-06T12:49:56-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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