Civic Intelligence

Punkin Center Hilltop Water System

EIN 72-0595618 • 501(c)12 • Quitman, LA

Profile

Rural water system. To provide safe, clean drinking water to the community.

6244 Quitman HighwayQuitman, LA 71268

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.45x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

2.00x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

45th percentile

4.0%

Higher net margin than 45% 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

33rd percentile

-1.2%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

43rd percentile

3.3%

Faster revenue growth than 43% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$1,254,204

Up $29,041 (+2.4%) from 2023

Liabilities

Down

$528,636

Down $25,535 (-4.6%) from 2023

Net Assets

Up

$725,568

Up $54,576 (+8.1%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin45th percentile

Revenue

Down

$273,399

Down $3,205 (-1.2%) from 2023

Expenses

Down

$218,825

Down $46,614 (-18%) from 2023

Net Income

Up

$54,574

Up $43,409 (+389%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,221,336Liabilities 2010: $655,533Net Assets 2010: $565,8042010Assets 2011: $1,174,906Liabilities 2011: $641,762Net Assets 2011: $533,1442011Assets 2012: $1,141,508Liabilities 2012: $629,072Net Assets 2012: $512,4362012Assets 2013: $1,099,288Liabilities 2013: $617,053Net Assets 2013: $482,2352013Assets 2014: $1,059,284Liabilities 2014: $605,477Net Assets 2014: $453,8072014Assets 2015: $1,032,663Liabilities 2015: $594,862Net Assets 2015: $437,8012015Assets 2016: $999,699Liabilities 2016: $584,820Net Assets 2016: $414,8792016Assets 2017: $958,581Liabilities 2017: $573,539Net Assets 2017: $385,0422017Assets 2018: $1,114,304Liabilities 2018: $620,265Net Assets 2018: $494,0392018Assets 2019: $1,217,390Liabilities 2019: $662,936Net Assets 2019: $554,4542019Assets 2020: $1,247,786Liabilities 2020: $626,789Net Assets 2020: $620,9972020Assets 2021: $1,230,900Liabilities 2021: $601,782Net Assets 2021: $629,1182021Assets 2022: $1,239,535Liabilities 2022: $579,712Net Assets 2022: $659,8232022Assets 2023: $1,225,163Liabilities 2023: $554,171Net Assets 2023: $670,9922023Assets 2024: $1,254,204Liabilities 2024: $528,636Net Assets 2024: $725,5682024

Highlighted filing

2024

Assets$1,254,204
Liabilities$528,636
Net Assets$725,568
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $203,9912010Expenses 2011: $204,2582011Expenses 2012: $184,7192012Revenue 2013: $159,554Expenses 2013: $189,755Net Income 2013: -$30,2012013Revenue 2014: $144,931Expenses 2014: $173,360Net Income 2014: -$28,4292014Revenue 2015: $148,810Expenses 2015: $164,814Net Income 2015: -$16,0042015Revenue 2016: $165,365Expenses 2016: $185,701Net Income 2016: -$20,3362016Revenue 2017: $166,105Expenses 2017: $195,947Net Income 2017: -$29,8422017Revenue 2018: $289,056Expenses 2018: $180,059Net Income 2018: $108,9972018Revenue 2019: $269,372Expenses 2019: $208,657Net Income 2019: $60,7152019Revenue 2020: $287,556Expenses 2020: $219,282Net Income 2020: $68,2742020Revenue 2021: $271,018Expenses 2021: $262,897Net Income 2021: $8,1212021Revenue 2022: $267,896Expenses 2022: $237,188Net Income 2022: $30,7082022Revenue 2023: $276,604Expenses 2023: $265,439Net Income 2023: $11,1652023Revenue 2024: $273,399Expenses 2024: $218,825Net Income 2024: $54,5742024

Highlighted filing

2024

Revenue$273,399
Expenses$218,825
Net Income$54,574
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,254,204
Liabilities
$528,636
Net assets
$725,568
Revenue
$273,399
Expenses
$218,825
Net income
$54,574
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.25$0.53$0.73$0.27$0.22$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.55$0.67$0.28$0.27$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.58$0.66$0.27$0.24$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.23$0.60$0.63$0.27$0.26$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.63$0.62$0.29$0.22$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.22$0.66$0.55$0.27$0.21$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.62$0.49$0.29$0.18$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.57$0.39$0.17$0.20$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.00$0.58$0.41$0.17$0.19$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.59$0.44$0.15$0.16$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.61$0.45$0.14$0.17$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.10$0.62$0.48$0.16$0.19$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.63$0.51$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.64$0.53$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.66$0.57$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 17, 2025
Return Version
2024v5.0
Gross Receipts
$273,399
Mission and Program Overview

Mission

Rural water system. To provide safe, clean drinking water to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$839,871$811,881▼ $27,990
Rtn Earn Endowment Incm Other Fnds$670,992$725,568▲ $54,576
Cash and Non-Interest-Bearing Accounts$283,113$333,585▲ $50,472
Savings and Temporary Cash Investments$99,252$104,800▲ $5,548
Accounts Receivable$2,927$3,938▲ $1,011
Total Assets$1,225,163$1,254,204▲ $29,041
Liabilities
Mortgage Notes Payable Secured by Investment Property$515,963$488,953▼ $27,010
Other Liabilities$35,624$37,099▲ $1,475
Accounts Payable and Accrued Expenses$2,584$2,584→ $0
Total Liabilities$554,171$528,636▼ $25,535
Net Assets / Fund Balance
Total Net Assets Fund Balance$670,992$725,568▲ $54,576
Total Liabilities and Net Assets / Fund Balance$1,225,163$1,254,204▲ $29,041

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$809,687$813,156$1,622,843
Land$2,194-$2,194
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Billy GainesBoard Member
Danny HuddlestonBoard Member
Billie FordPres
Roger WilliamsSecretary/tr
Monty HintonV. Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$272,777
Investment Income
$513
Other Revenue
$109
Change in Net Assets
$54,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,131
Salaries, Compensation, and Employee Benefits$50,694
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$46,187-$46,187
All Other Expenses$278$40,405-$40,683
Interest-$22,607-$22,607
Other Expenses-$20,107-$20,107
Payroll Taxes-$4,507-$4,507
Fees for Services Accounting-$2,350-$2,350
Office Expenses-$1,034-$1,034
Total Functional Expenses$278$218,547$0$218,825
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
Customer Membership Dues$35,159
Fica Taxes$1,208
State W/h$382
Federal Income Tax W/h$350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Punkin Center Hilltop Water System
EIN
72-0595618
Phone
3182593538
Address
6244 QUITMAN HIGHWAY, QUITMAN, LA 71268

Signing Officer

Name
Roger Williams
Title
Secretary/treasurer
Phone
3182593538
Signed
2025-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Williams
Formed
1963
Legal Domicile
La
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

Firm
Kenneth D Folden & Co Cpas LLC
Address
302 8TH STREET, JONESBORO, LA 71251
Preparer
Kenneth D Folden CPA
Phone
3182597316
Supplemental Narrative

Additional Explanations

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

“Expenses related to rural community water system.”

Form 990, Part IX, Line 24E

“Insurance 0 13,741 0 repair & maintenance 0 8,166 0 taxes & licenses 0 6,603 0 building & ground mainten 0 5,000 0 auto expense 0 4,960 0 telephone 0 1,280 0 dues & subscriptions 0 375 0 continuing education 278 0 0 advertising 0 265 0 bank charges 0 15 0 total 278 40,405 0”

Form 990, Part XI, Line 9

“ROUNDING 2”

Raw XML Appendix305 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER WILLIAMS
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ReturnHeader/BusinessOfficerGrp/PhoneNum03182593538
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PUNKIN CENTER HILLTOP WATER SYSTEM
ReturnHeader/Filer/BusinessNameControlTxt0PUNK
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ReturnHeader/Filer/PhoneNum03182593538
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0874367559
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0302 8TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JONESBORO
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ReturnHeader/PreparerPersonGrp/PhoneNum03182597316
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH D FOLDEN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-03-17T18:06:18-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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