HARMONY WATER ASSOCIATION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- HARMONY WATER ASSOCIATION INC (EIN 64-0443201)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-11-20
- IRS object ID
- 202333249349300798
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-20T16:36:06-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640394922 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WATKINS WARD AND STAFFORD PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900B HIGHWAY 19 S | AddressLine1Txt |
| City | MERIDIAN | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 393015527 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640443201 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARMONY WATER ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HARM | BusinessNameControlTxt |
| Phone | 6017762593 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 342 | AddressLine1Txt |
| City | QUITMAN | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39355 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARRICK MARSHALL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6017762593 | PhoneNum |
| Signature | 2023-11-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DARRICK | PersonFirstNm |
| Person Last | MARSHALL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARY G WILLIAMS CPA | PreparerPersonNm |
| PTIN | P00574934 | PTIN |
| Phone | 6016936105 | PhoneNum |
| Preparation | 2023-11-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DARRICK MARSHALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 381 STONEWALL ROAD | AddressLine1Txt |
| City | QUITMAN | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39355 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,323,608 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.HARMONYWATER.MYRURALWATER.COM | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | PROVIDING WATER TO CUSTOMERS IN CERTAIN RURAL AREAS OF CLARKE COUNTY, MISSISSIPPI, INCLUDING THE COMMUNITY OF HARMONY, MISSISSIPPI. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,112,827 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,263,626 | CYProgramServiceRevenueAmt |
| PY Investment Income | $48,804 | PYInvestmentIncomeAmt |
| CY Investment Income | $55,967 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$31,377 | PYOtherRevenueAmt |
| CY Other Revenue | $4,015 | CYOtherRevenueAmt |
| PY Total Revenue | $1,130,254 | PYTotalRevenueAmt |
| CY Total Revenue | $1,323,608 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $324,886 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $369,285 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $918,427 | PYOtherExpensesAmt |
| CY Other Expenses | $884,368 | CYOtherExpensesAmt |
| PY Total Expenses | $1,243,313 | PYTotalExpensesAmt |
| CY Total Expenses | $1,253,653 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$113,059 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $69,955 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,735,467 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,603,064 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,507,119 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,304,761 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,228,348 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,298,303 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROVIDING WATER TO CUSTOMERS IN CERTAIN RURAL AREAS OF CLARKE COUNTY, MISSISSIPPI, INCLUDING THE COMMUNITY OF HARMONY, MISSISSIPPI. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $285,504 | ExpenseAmt |
| Desc | DEPRECIATION EXPENSE - DEPRECIATION IS CLAIMED ON THE WATER DISTRIBUTION SYSTEM AND ALL EQUIPMENT REQUIRED TO MAINTIAN AND SERVICE THE WELL, DISTRIBUTION SYSTEM, AND TREATMENT FACILITY. DEPRECIATION IS CLAIMED UTILIZING THE STRAIGHT LINE METHOD OF DEPRECIATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $247,451 | ExpenseAmt |
| Desc | SALARIES EXPENSE - ALL EMPLOYEES OF THE ASSOCIATION WORK FOR THE BETTERMENT OF THE ASSOCIATION TO KEEP THE WELLS RUNNING AND SERVING ALL CUSTOMERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $89,278 | ExpenseAmt |
| Desc | UTILITIES - ASSOCIATION MAINTAINS WATER PLANTS FOR OPERATION THAT REQUIRES LARGE CONSUMPTION OF ELECTRICITY AND WATER. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $502,164 | ExpenseAmt |
| Desc | HARMONY WATER ASSOCIATION, INC. IS A RURAL WATER ASSOCIATION PROVIDING WATER TO CUSTOMERS IN CERTAIN RURAL AREAS OF CLARKE COUNTY, MISSISSIPPI, INCLUDING THE COMMUNITY OF HARMONY, MISSISSIPPI. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $502,164 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,124,397 | TotalProgramServiceExpensesAmt |
| 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 | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 14 | 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 | $1,263,626 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $59,982 | 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | 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 | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATHY MCLEOD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6017762593 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 342 | AddressLine1Txt |
| City | QUITMAN | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39355 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| PAULA COOKS | ||||||
| DIRECTOR | 5.00 | Yes (X) | $6,250 | $0 | $0 | |
| DONALD KEMP | ||||||
| DIRECTOR | 5.00 | Yes (X) | $6,250 | $0 | $0 | |
| DARRICK MARSHALL | ||||||
| PRESIDENT | 5.00 | Yes (X) | $6,250 | $0 | $0 | Yes (X) |
| JEFF ARRINGTON | ||||||
| DIRECTOR | 5.00 | Yes (X) | $6,000 | $0 | $0 | |
| MICHAEL ROBINSON | ||||||
| VICE PRESIDE | 5.00 | Yes (X) | $6,000 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $30,750 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| WATER SALES | 221000 | $1,162,130 | $1,162,130 |
| SERVICE CHARGES | 221000 | $43,892 | $43,892 |
| LATE PENALTIES | 221000 | $41,554 | $41,554 |
| INSTALLATION FEES | 221000 | $9,050 | $9,050 |
| MEMBERSHIP FEES | 221000 | $7,000 | $7,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,263,626 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,967 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $55,967 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $4,015 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,015 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,015 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,323,608 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,323,608 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,313 | TotalAmt |
| Program Services | $247,451 | ProgramServicesAmt |
| Management And General | $61,862 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,867 | TotalAmt |
| Program Services | $30,294 | ProgramServicesAmt |
| Management And General | $7,573 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,105 | TotalAmt |
| Program Services | $17,684 | ProgramServicesAmt |
| Management And General | $4,421 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,418 | TotalAmt |
| Program Services | $15,375 | ProgramServicesAmt |
| Management And General | $27,043 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,454 | TotalAmt |
| Program Services | $13,163 | ProgramServicesAmt |
| Management And General | $3,291 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,278 | TotalAmt |
| Program Services | $89,278 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,974 | TotalAmt |
| Program Services | $44,974 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,630 | TotalAmt |
| Program Services | $84,630 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,504 | TotalAmt |
| Program Services | $285,504 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,131 | TotalAmt |
| Program Services | $25,705 | ProgramServicesAmt |
| Management And General | $6,426 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| REPAIRS & MAINTENANCE | $84,600 | $84,600 |
| CHEMICALS | $44,332 | $44,332 |
| TANK & WELL MAINTENANCE | $41,643 | $41,643 |
| TRUCK EXPENSES | $36,364 | $36,364 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,040 | TotalAmt |
| Program Services | $63,400 | ProgramServicesAmt |
| Management And General | $18,640 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,253,653 | TotalAmt |
| Program Services | $1,124,397 | ProgramServicesAmt |
| Management And General | $129,256 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,392 | BOYAmt |
| EOY | $174,883 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,089 | BOYAmt |
| EOY | $29,002 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,107 | BOYAmt |
| EOY | $200,905 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,085 | BOYAmt |
| EOY | $56,071 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,105 | BOYAmt |
| EOY | $21,797 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,207,288 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,991,147 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,440,599 | BOYAmt |
| EOY | $4,216,141 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,669,090 | BOYAmt |
| EOY | $1,904,265 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,735,467 | BOYAmt |
| EOY | $6,603,064 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,904 | BOYAmt |
| EOY | $63,817 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,313,345 | BOYAmt |
| EOY | $2,105,484 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,870 | BOYAmt |
| EOY | $135,460 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,507,119 | BOYAmt |
| EOY | $2,304,761 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,228,348 | BOYAmt |
| EOY | $4,298,303 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,228,348 | BOYAmt |
| EOY | $4,298,303 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,735,467 | BOYAmt |
| EOY | $6,603,064 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $69,955 | ReconcilationRevenueExpnssAmt |
| 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 | Yes (true) | AuditCommitteeInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,450 | OtherCostOrOtherBasisAmt |
| Book Value | $18,450 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $218,916 | OtherCostOrOtherBasisAmt |
| Depreciation | $54,627 | DepreciationAmt |
| Book Value | $164,289 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $250,550 | OtherCostOrOtherBasisAmt |
| Depreciation | $204,021 | DepreciationAmt |
| Book Value | $46,529 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,719,372 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,732,499 | DepreciationAmt |
| Book Value | $3,986,873 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,216,141 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CDS - LONG TERM | $1,017,540 |
| INVESTMENT IN FIXED RATE ANNUITIES | $546,623 |
| RESTRICTED CDS - DSR | $144,000 |
| RESTRICTED CDS - METER DEPS | $135,460 |
| COBANK STOCK | $53,197 |
| INTEREST REC ON L/T CDS | $7,445 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,904,265 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERS' METER DEPOSITS | Desc |
| Amt | $135,460 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $135,460 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,323,608 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,323,608 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,323,608 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,253,653 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,253,653 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,253,653 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THESE FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES. THE ASSOCIATION FILES ITS FORM 990 ANNUALLY WITH THE INTERNAL REVENUE SERVICE. THE ASSOCIATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III | FORM 990, PART III, SECTION 4D, OTHER PROGRAM SERVICES: BAD DEBTS 13,123 CHEMICALS 44,332 DIRECTORS FEES 15,375 DUES AND SUBSCRIPTIONS 3,598 INSURANCE-HEALTH 21,014 INSURANCE 25,705 INTEREST 84,630 MISCELLANEOUS 5,376 OFFICE EXPENSE 13,163 PAYROLL TAXES 17,684 POSTAGE 10,982 REPAIRS AND MAINTENANCE 84,600 RETIREMENT EXPENSE 9,280 TANK AND WELL MAINTENANCE 41,643 TELEPHONE 8,022 TOOLS 1,103 TRAINING 9,254 TRAVEL 44,974 TRUCK EXPENSE 36,364 UNIFORMS 4,698 WATER TESTING 7,244 TOTAL 502,164 |
| FORM 990, PAGE 2, PART III, LINE 4D | HARMONY WATER ASSOCIATION, INC. IS A RURAL WATER ASSOCIATION PROVIDING WATER TO CUSTOMERS IN CERTAIN RURAL AREAS OF CLARKE COUNTY, MISSISSIPPI, INCLUDING THE COMMUNITY OF HARMONY, MISSISSIPPI. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE GOVERNING BODY CONSISTS OF 5 INDEPENDENT, VOTING MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE GOVERNING BODY CONSISTS OF 5 INDEPENDENT, VOTING MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 8B | THE ASSOCIATION DOESN'T HAVE A SEPARATE COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | ASSOCIATION PROVIDES A COMPLETE COPY OF FORM 990 TO ALL BOARD MEMBERS BEFORE FILING FORM. |
| FORM 990, PAGE 6, PART VI, LINE 15A | SALARIES OF ALL EMPLOYEES ARE SET BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | SALARIES OF ALL EMPLOYEES ARE SET BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUESTS. THE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR REVIEW BY ASSOCIATION. |