Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
EIN 75-1712151 • 501(c)12 • Scottsville, TX
Profile
The organization provides water services to rural community members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 4.8% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Assets
Down$6,595,751
Down $220,248 (-3.2%) from 2023
Liabilities
Down$4,087,767
Down $300,048 (-6.8%) from 2023
Net Assets
Up$2,507,984
Up $79,800 (+3.3%) from 2023
Revenue
Down$1,676,546
Down $5,514 (-0.3%) from 2023
Expenses
Down$1,609,180
Down $91,728 (-5.4%) from 2023
Net Income
Up$67,366
Up $86,214 (+457%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The organization provides water services to rural community members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,590,854 | $6,393,996 | ▼ $196,858 |
| Accounts Receivable | $126,390 | $121,185 | ▼ $5,205 |
| Savings and Temporary Cash Investments | - | $45,238 | - |
| Cash and Non-Interest-Bearing Accounts | $96,260 | $32,837 | ▼ $63,423 |
| Prepaid Expenses and Deferred Charges | $2,495 | $2,495 | → $0 |
| Total Assets | $6,815,999 | $6,595,751 | ▼ $220,248 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $4,179,624 | $4,054,367 | ▼ $125,257 |
| Accounts Payable and Accrued Expenses | $208,191 | $33,400 | ▼ $174,791 |
| Total Liabilities | $4,387,815 | $4,087,767 | ▼ $300,048 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,428,184 | $2,507,984 | ▲ $79,800 |
| Total Net Assets Fund Balance | $2,428,184 | $2,507,984 | ▲ $79,800 |
| Total Liabilities and Net Assets / Fund Balance | $6,815,999 | $6,595,751 | ▼ $220,248 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $5,604,647 | $3,121,500 | $8,726,147 |
| Equipment | $251,246 | $625,230 | $876,476 |
| Land | $343,788 | - | $343,788 |
| Buildings | $194,315 | $128,561 | $322,876 |
| Leasehold Improvements | $0 | $1,198 | $1,198 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| William D Power | CEO | FT | $81,039 | $81,039 |
| Name | Title |
|---|---|
| Carl Shelton | President |
| Adella Jackson | Vice President |
| John Pritchard | Director |
| Vickie Jackson | Director |
| Brenda Walker | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,155,519 |
| Salaries, Compensation, and Employee Benefits | $453,661 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $292,345 |
| Other Salaries and Wages | - | - | - | $258,106 |
| Payroll Taxes | - | - | - | $114,516 |
| All Other Expenses | - | - | - | $104,774 |
| Interest | - | - | - | $102,801 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $81,039 |
| Office Expenses | - | - | - | $78,055 |
| Other Expenses | - | - | - | $57,124 |
| Insurance | - | - | - | $27,249 |
| Fees for Services Accounting | - | - | - | $13,119 |
| Information Technology | - | - | - | $8,579 |
| Fees for Services Legal | - | - | - | $6,605 |
| Occupancy | - | - | - | $4,948 |
| Conferences and Meetings | - | - | - | $3,000 |
| Total Functional Expenses | $0 | $0 | $0 | $1,609,180 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,609,180 |
| Total Expenses per Audited Statements | $1,609,180 |
| Total Expenses per Form 990 | $1,609,180 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The water supply operates as a cooperative and supplies water to its members. In order to receive water utility services from the cooperative, you must be a member.”
“The members of leigh water supply corporation elect the board of directors.”
“There are no committees acting on behalf of the governing body.”
“The board of directors reviews form 990 at its board meeting.”
“The policies are reviewed every year at the board meetings.”
“All documents are made available to the public upon request.”
“Leigh water supply corporation is exempt from federal income tax under section 50l(c)(12) of the internal revenue code. However, income from certain activities not directly related to leigh water supply corporation's taxexempt purpose is subject to taxation as unrelated business income. The annual forms 990 are subject to examination by the internal revenue service for years 2021 and beyond. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the taxexempt status of the company and various positions related to the potential sources of unrelated business income and corresponding unrelated business income tax (ubit). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2024.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 208191 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 33400 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 126390 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 121185 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION PROVIDES WATER SERVICES TO RURAL COMMUNITY MEMBERS. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 104774 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | WILLIAM POWER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9036793140 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2121 FM 1999 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KARNACK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 75661 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 96260 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 32837 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 81039 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3000 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3800 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -23682 |
| IRS990/CYOtherExpensesAmt | 0 | 1155519 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1696428 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 67366 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 453661 |
| IRS990/CYTotalExpensesAmt | 0 | 1609180 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1676546 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 292345 |
| IRS990/Desc | 0 | LEIGH WATER SUPPLY PROVIDES WATER SERVICES TO THE RURAL COMMUNITY IN KARNACK, TEXAS AND THE SURROUNDING AREA. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13119 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6605 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | JOHN PRITCHARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | VICKIE JACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM D POWER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRENDA WALKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ADELLA JACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CARL SHELTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 81039 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| 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/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1977 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -23788 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1700334 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 8579 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27249 |
| IRS990/InterestGrp/TotalAmt | 0 | 102801 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 106 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 106 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3876489 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6590854 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6393996 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10270485 |
| IRS990/LegalDomicileStateCd | 0 | TX |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 23788 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1700228 |
| IRS990/MembershipDuesAmt | 0 | 3800 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ORGANIZATION PROVIDES WATER SERVICES TO RURAL COMMUNITY MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 4179624 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 4054367 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2428184 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2507984 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -23788 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -23788 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2428184 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2507984 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4948 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 78055 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MAINTENANCE AND REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | FIELD SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | PERMITS, DUES, FEES, AN |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 211601 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 163342 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 81977 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 57124 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 258106 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 106 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 114516 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2495 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2495 |
| IRS990/PrincipalOfficerNm | 0 | CARL SHELTON |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 12434 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1696428 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1696428 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 4200 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2561 |
| IRS990/PYOtherExpensesAmt | 0 | 1289122 |
| IRS990/PYOtherRevenueAmt | 0 | 13328 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1661971 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -18848 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 411786 |
| IRS990/PYTotalExpensesAmt | 0 | 1700908 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1682060 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 67366 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 45238 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 194315 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 128561 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 322876 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 251246 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 625230 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 876476 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1609180 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 343788 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 343788 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 1198 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1198 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5604647 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 3121500 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8726147 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1676546 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | LEIGH WATER SUPPLY CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 50L(C)(12) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO LEIGH WATER SUPPLY CORPORATION'S TAXEXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ANNUAL FORMS 990 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS 2021 AND BEYOND. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE COMPANY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAXEXEMPT STATUS OF THE COMPANY AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME AND CORRESPONDING UNRELATED BUSINESS INCOME TAX (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6393996 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1609180 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1676546 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1676546 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1609180 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE WATER SUPPLY OPERATES AS A COOPERATIVE AND SUPPLIES WATER TO ITS MEMBERS. IN ORDER TO RECEIVE WATER UTILITY SERVICES FROM THE COOPERATIVE, YOU MUST BE A MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS OF LEIGH WATER SUPPLY CORPORATION ELECT THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THERE ARE NO COMMITTEES ACTING ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS REVIEWS FORM 990 AT ITS BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE POLICIES ARE REVIEWED EVERY YEAR AT THE BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2507984 |
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| IRS990/TotalReportableCompFromOrgAmt | 0 | 81039 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6595751 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 760 |
| IRS990/USAddress/CityNm | 0 | SCOTTSVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/USAddress/ZIPCd | 0 | 75688 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.LEIGHWSC.MYRURALWATER.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CARL SHELTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9036793104 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEIGH WATER SUPPLY CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEIG |
| ReturnHeader/Filer/EIN | 0 | 751712151 |
| ReturnHeader/Filer/PhoneNum | 0 | 9039271075 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 760 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SCOTTSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 75688 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 720398470 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HEARD MCELROY & VESTAL LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 333 TEXAS STREET SUITE 1525 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SHREVEPORT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 71101 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3184291525 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER M HILL |
| ReturnHeader/ReturnTs | 0 | 2025-07-29T01:49:03-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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