Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
West Lincoln Natural Gas District
EIN 74-2447423 • 501(c)12 • Brookhaven, MS
Profile
WLNG is set up as a community development member program to supply natural gas as an alternative fuel source to residential and small businesses that otherwise would have to pay higher fuel cost from other sources. 305 members in program for 2023. West Lincoln Natural Gas District has always been a member organization with all its revenue (100%) coming from its members today as well as meeting this requirement in the past. West Lincoln Natural Gas District met the 85% determination factor in 1993 of its income being from amounts collected from members for the sole purpose of meeting loses and expenses, and this still exist today at 100%.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.11x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 16.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Balance Sheet
Assets
Down$410,351
Down $20,816 (-4.8%) from 2023
Liabilities
Down$46,616
Down $39,253 (-46%) from 2023
Net Assets
Up$363,735
Up $18,437 (+5.3%) from 2023
Revenue
Down$185,344
Down $33,340 (-15%) from 2023
Expenses
Up$168,104
Up $18,602 (+12%) from 2023
Net Income
Down$17,240
Down $51,942 (-75%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $410,351
- Liabilities
- $46,616
- Net assets
- $363,735
- Revenue
- $185,344
- Expenses
- $168,104
- Net income
- $17,240
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Apr 22, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $185,344
Mission and Program Overview
Mission
WLNG is set up as a community development member program to supply natural gas as an alternative fuel source to residential and small businesses that otherwise would have to pay higher fuel cost from other sources. 304 members in program for 2021.
West Lincoln Natural Gas District provides natural gas to members within the gas district. Charges are based on actual amount of usage by each member. This alternative fuel source better develops a community for day to day activities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $206,243 | $201,245 | ▼ $4,998 |
| Land, Buildings, and Equipment, Net | $152,878 | $156,600 | ▲ $3,722 |
| Accounts Receivable | $41,068 | $26,867 | ▼ $14,201 |
| Inventories for Sale or Use | $30,548 | $25,639 | ▼ $4,909 |
| Savings and Temporary Cash Investments | $430 | $0 | ▼ $430 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | $0 | → $0 |
| Total Assets | $431,167 | $410,351 | ▼ $20,816 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $58,068 | $18,889 | ▼ $39,179 |
| Other Liabilities | $14,118 | $15,160 | ▲ $1,042 |
| Accounts Payable and Accrued Expenses | $13,683 | $12,567 | ▼ $1,116 |
| Grants Payable | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $85,869 | $46,616 | ▼ $39,253 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $345,298 | $363,735 | ▲ $18,437 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $345,298 | $363,735 | ▲ $18,437 |
| Total Liabilities and Net Assets / Fund Balance | $431,167 | $410,351 | ▼ $20,816 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $0 | $0 | $0 |
| Other Land Buildings | $156,600 | $796,368 | $0 |
| Land | $0 | - | $0 |
| Equipment | $0 | $0 | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| D Steven Smith | Superintendent | PT | $29,702 | $29,702 |
| A Dale Smith | Operations Mgr | PT | $23,990 | $23,990 |
Board Members and Trustees
| Name | Title |
|---|---|
| A Dale Smith | Director |
| D Steven Smith | Director |
| Wayne J Smith | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $185,344
- Change in Net Assets
- $17,240
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $168,104 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | - | - | - | $168,104 |
| Total Functional Expenses | $0 | $0 | $0 | $168,104 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Connection/Meter Deposits | $15,160 |
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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Form 990,Part VI, Section A, Line 6; also Form 990, Part VI, Section A Lines 7a and 7b>>>WLNG is composed of members that meet covering losses and expenses under 501 (c) (12) for their operations. The gas district members elect 3 members who serve as Directors of the gas distribution system. The body of government for the members (3 Directors) make all decisions with discovery and information provided by the Office Superintendent (Key Employee).”
Form 990, Part VI, Section A, Line 7A
“Form 990, part VI, Section A, Line 7a>>>This was already entered earlier on Schedule O as per Part VI, Form 990 Line 6-7a and 7b.”
Form 990, Part VI, Section A, Line 7B
“Form 990, Part VI, Section A, Line 7b>>>This has already been addressed per Schedule O>>Form 990, Part VI, Section A on Line 6-7 a and this line 7b.”
Form 990, Part VI, Section B, Line 11B
“Form 990, Part VI, Section B, Line 11b>>>The Form 990 is prepared and reviewed by the Office Superintendent. It is reviewed and approved by the Directors, whom represent all voting members.”
Form 990, Part VI, Section C, Line 19
“Form 990, Part VI, Section C, Line 19>>>The governing documents, conflict of interest policy, and financial statements are made available to any member at any time. It is made available to the general public upon written request.”
Filing and Contact Details
Filer
- Filer Name
- West Lincoln Natural Gas District
- EIN
- 74-2447423
- Phone
- 6018338355
- Address
- P O Box 3117, Brookhaven, MS 39603
Signing Officer
- Name
- Dewey Smith
- Title
- Director/Managing Member
- Phone
- 6017576195
- Signed
- 2025-04-22
Organization Details
- Principal Officer
- D Steven Smith
- Formed
- 1986
- Legal Domicile
- Ms
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 0
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Form 990, Part IX, Line 24e>>>>Page 10 Line 1-25. A detail listing per functional expenses is listed with amounts. Only Category A is needed per 501 (c) (12). Gas Purchases>57,680; Accting/Office Mgr>12,120; Billing Services>7,200; Computer Expense>1,169; Depreciation Exp>14,954; Dues-Gas Assoc>1,635; Bank Charges>20; General/Adm>15,609; Interest Exp>2,760; Liability Ins>10,722; Meter Reading>7,200; Miscellaneous>563; Ms One Call>277; Odorator/Gas Detector Lease>4,380; Office Lease/Storage>8,100; Operator Training>1,570; Outside Accting>760; Postage/Postal Rent>2,220; Public Awareness>781; Repairs/Maintenance>12,600; Security Exp>441; Service Charge>74; Supplies>1,589; Surveying>200; Taxes>1,154; Telephone/Internet>2,326>>>>Total Line 25 Functional Expenses>>>>168,104 These are the natural gas expenses to community members per the gas district.”
Raw XML Appendix348 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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| IRS990/FormationYr | 0 | 1986 |
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| IRS990/MissionDesc | 0 | WLNG is set up as a community development member program to supply natural gas as an alternative fuel source to residential and small businesses that otherwise would have to pay higher fuel cost from other sources. 303 members in program for 2024. West Lincoln Natural Gas District has always been a member organization with all its revenue (100%) coming from its members today as well as meeting this requirement in the past. West Lincoln Natural Gas District met the 85% determination factor in 1993 of its income being from amounts collected from members for the sole purpose of meeting loses and expenses, and this still exist today at 100%. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | There is no 2nd service accomplishments involved. |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | WLNG has only one service accomplishment that was described in 4a. No Other Program Services exist. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990,Part VI, Section A, Line 6; also Form 990, Part VI, Section A Lines 7a and 7b>>>WLNG is composed of members that meet covering losses and expenses under 501 (c) (12) for their operations. The gas district members elect 3 members who serve as Directors of the gas distribution system. The body of government for the members (3 Directors) make all decisions with discovery and information provided by the Office Superintendent (Key Employee). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Form 990, part VI, Section A, Line 7a>>>This was already entered earlier on Schedule O as per Part VI, Form 990 Line 6-7a and 7b. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Form 990, Part VI, Section A, Line 7b>>>This has already been addressed per Schedule O>>Form 990, Part VI, Section A on Line 6-7 a and this line 7b. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Form 990, Part VI, Section B, Line 11b>>>The Form 990 is prepared and reviewed by the Office Superintendent. It is reviewed and approved by the Directors, whom represent all voting members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Form 990, Part VI, Section C, Line 19>>>The governing documents, conflict of interest policy, and financial statements are made available to any member at any time. It is made available to the general public upon written request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Form 990, Part IX, Line 24e>>>>Page 10 Line 1-25. A detail listing per functional expenses is listed with amounts. Only Category A is needed per 501 (c) (12). Gas Purchases>57,680; Accting/Office Mgr>12,120; Billing Services>7,200; Computer Expense>1,169; Depreciation Exp>14,954; Dues-Gas Assoc>1,635; Bank Charges>20; General/Adm>15,609; Interest Exp>2,760; Liability Ins>10,722; Meter Reading>7,200; Miscellaneous>563; Ms One Call>277; Odorator/Gas Detector Lease>4,380; Office Lease/Storage>8,100; Operator Training>1,570; Outside Accting>760; Postage/Postal Rent>2,220; Public Awareness>781; Repairs/Maintenance>12,600; Security Exp>441; Service Charge>74; Supplies>1,589; Surveying>200; Taxes>1,154; Telephone/Internet>2,326>>>>Total Line 25 Functional Expenses>>>>168,104 These are the natural gas expenses to community members per the gas district. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, Line 24e |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director/Managing Member |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-22 |
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| ReturnHeader/ReturnTs | 0 | 2025-04-21T15:35:14-07:00 |
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