NORTH PIKE WATER ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: NORTH PIKE WATER ASSOCIATION INC (EIN 64-0574368)
Tax period: 2023-04-01 to 2024-03-31
Filed: 2024-10-11
IRS object ID: 202402859349301960
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-11T14:00:53-07:00	ReturnTs
Tax Period End	2024-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	873884908	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JLG Public Accounting Inc	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	612 Delaware Avenue Suite 10	AddressLine1Txt
City	McComb	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39648	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-04-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640574368	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTH PIKE WATER ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	6012493502	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 445	AddressLine1Txt
City	SUMMIT	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39666	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK WALLACE	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6012493502	PhoneNum
Signature	2024-05-03	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOANIE L GOLMAN	PreparerPersonNm
PTIN	P01481686	PTIN
Phone	6016848130	PhoneNum
Preparation	2024-10-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARK WALLACE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 445	AddressLine1Txt
City	SUMMIT	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39666	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,115,292	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1972	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	RURAL WATER ASSOCIATION	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$980,290	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,029,797	CYProgramServiceRevenueAmt
PY Investment Income	$9,972	PYInvestmentIncomeAmt
CY Investment Income	$85,495	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$990,262	PYTotalRevenueAmt
CY Total Revenue	$1,115,292	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$232,614	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$244,774	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$527,121	PYOtherExpensesAmt
CY Other Expenses	$574,492	CYOtherExpensesAmt
PY Total Expenses	$759,735	PYTotalExpensesAmt
CY Total Expenses	$819,266	CYTotalExpensesAmt
PY Revenues Less Expenses	$230,527	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$296,026	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,645,941	TotalAssetsBOYAmt
Total Assets EOY	$5,903,148	TotalAssetsEOYAmt
Total Liabilities BOY	$2,734,274	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,630,987	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,911,667	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,272,161	NetAssetsOrFundBalancesEOYAmt
Mission	RURAL WATER ASSOCIATION	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDE CLEAN DRINKING WATER TO ASSOCIATION MEMBERS	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	4	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$1,029,796	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$85,495	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JLG PUBLIC ACCOUNTING INC	PersonNm
Phone	6012493502	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	612 DELAWARE AVENUE	AddressLine1Txt
City	MCCOMB	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39648	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MARK WALLACE
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
LEE BARKDULL
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
URIAH COLLINS
SECRETARY TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MIKE ENNIS
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
WATER SYSTEM SALES	221300	$933,249	$0	$0
OTHER CHARGES AND FEES	221300	$77,983	$0	$0
METER FEES	221300	$18,565	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,029,797	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$85,495	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,115,292	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,115,292	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$219,479	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,182	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$18,113	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$74,122	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,176	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,263	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$52,595	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$134,494	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$62,616	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
SUPPLIES	$50,235	$0	$0	$0
SOFTWARE EXPENSE	$1,666	$0	$0	$0
VEHICLE EXPENSE	$1,932	$0	$0	$0
POSTAGE	$9,649	$0	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$180,744	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$819,266	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$157,751	BOYAmt
EOY	$257,220	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,700,988	BOYAmt
EOY	$1,945,032	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$108,468	BOYAmt
EOY	$83,229	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$1,492	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$12,057	BOYAmt
EOY	$12,360	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,039,080	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,450,335	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,651,610	BOYAmt
EOY	$3,588,745	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,920	BOYAmt
EOY	$14,920	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$147	BOYAmt
EOY	$150	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,645,941	BOYAmt
EOY	$5,903,148	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$19,162	BOYAmt
EOY	$12,565	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,619,855	BOYAmt
EOY	$2,518,181	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$95,257	BOYAmt
EOY	$100,241	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,734,274	BOYAmt
EOY	$2,630,987	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$2,911,667	BOYAmt
EOY	$3,272,161	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,911,667	BOYAmt
EOY	$3,272,161	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,645,941	BOYAmt
EOY	$5,903,148	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$296,026	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$64,468	PriorPeriodAdjustmentsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$31,151	OtherCostOrOtherBasisAmt
Book Value	$31,151	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,007,929	OtherCostOrOtherBasisAmt
Depreciation	$2,450,335	DepreciationAmt
Book Value	$3,557,594	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,588,745	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
CUSTOMER DEPOSITS	$93,622
PAYROLL TAXES PAYABLE	$5,603
SIMPLE IRA PAYABLE	$633
SALES TAX PAYABLE	$383
ROUNDING	$0

Field	Value	IRS element (for citing)
Total Liability	$100,241	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$1,115,292	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$1,115,292	RevenueSubtotalAmt
Total Revenue Per Form990	$1,115,292	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$819,266	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$819,266	ExpensesSubtotalAmt
Total Expenses Per Form990	$819,266	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 6	CLASSES OF MEMBERS OR STOCKHOLDERS. THRE IS ONLY ONE CLASS OF MEMBERS. MEMBERS JOIN THE WATER ASSOCIATION TO HAVE ACCESS TO WATER.
Pt VI, Line 7a	ELECTION OF MEMBERS AND THEIR RIGHTS. ALL BOARD MEMBERS ARE VOTED ON BY THE MEMBERSHIP. THOSE RECEIVING MAJORITY VOTE OF ALL THE MEMBERS ARE ELECTED.
Pt VI, Line 8b	DOCUMENTATION BY COMMITTEE EXPLANATION. COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
Pt VI, Line 11b	ORGANIZATIONS PROCESS TO REVIEW FORM 990. THE TAX RETURN IS REVIEWED BY THE ENTIRE BOARD AT A MONTHLY BOARD MEETING PRIOR TO FILING THE RETURN.
Pt VI, Line 19	GOVERNING DOCUMENTS DISCLOSURE EXPLANATION. THE ORGANIZATION HAS AN ANNUAL MEETING OF MEMBERS EACH YEAR. THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABE AT THE MEETING.
Form 990, Part IX, Line 24e	DUES AND SUBSCRIPTIONS 4356.
Form 990, Part IX, Line 24e	CREDIT CARD CHARGES 7367.
Form 990, Part IX, Line 24e	BANK CHARGES 1759.
Form 990, Part IX, Line 24e	GAS & OIL 11515.
Form 990, Part IX, Line 24e	REPAIRS & MAINTENANCE 32195.
Form 990, Part IX, Line 24e	UTILITIES 86275.
Form 990, Part IX, Line 24e	TAX & LICENSE 5611.
Form 990, Part IX, Line 24e	BAD DEBT EXPENSE 31533.
Form 990, Part IX, Line 24e	MEALS 133.