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WESTOVER WATER ASSOCIATION INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
WESTOVER WATER ASSOCIATION INC (EIN 64-0468112)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-04-20
IRS object ID
202121109349301722
Schema version
2020v4.0
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

FieldValueIRS element (for citing)
Return2021-04-20T14:58:17-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN640394922PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WATKINS WARD AND STAFFORD PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1606 SOUTH 16TH STREETAddressLine1Txt
CityOXFORDCityNm
State AbbreviationMSStateAbbreviationCd
ZIP38655ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN640468112EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTOVER WATER ASSOCIATION INCBusinessNameLine1Txt
Business Name Line2WESTOVER WATER ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line139 CR 105AddressLine1Txt
CityOXFORDCityNm
State AbbreviationMSStateAbbreviationCd
ZIP38655ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVERNON JONESPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6622344199PhoneNum
Signature2021-03-19SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstVERNONPersonFirstNm
Person LastJONESPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEDWARD A MAXWELL CPAPreparerPersonNm
PTINP01529616PTIN
Phone6622818900PhoneNum
Preparation2021-03-19PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVERNON JONESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line139 CR 105AddressLine1Txt
CityOXFORDCityNm
State AbbreviationMSStateAbbreviationCd
ZIP38655ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$350,178GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1967FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionPROVIDE SAFE DRINKING WATER TO ITS MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$787,000PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$297,752PYProgramServiceRevenueAmt
CY Program Service Revenue$349,015CYProgramServiceRevenueAmt
PY Investment Income$3,413PYInvestmentIncomeAmt
CY Investment Income$1,163CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,088,165PYTotalRevenueAmt
CY Total Revenue$350,178CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$40,942PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$41,406CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$405,272PYOtherExpensesAmt
CY Other Expenses$299,355CYOtherExpensesAmt
PY Total Expenses$446,214PYTotalExpensesAmt
CY Total Expenses$340,761CYTotalExpensesAmt
PY Revenues Less Expenses$641,951PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,417CYRevenuesLessExpensesAmt
Total Assets BOY$3,886,950TotalAssetsBOYAmt
Total Assets EOY$3,860,627TotalAssetsEOYAmt
Total Liabilities BOY$2,203,197TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,167,457TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,683,753NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,693,170NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE SAFE DRINKING WATER TO RURAL CONSUMERSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE SAFE DRINKING WATER TO RURAL CONSUMERSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTO PROVIDE SAFE DRINKING WATER TO RURAL CONSUMERSDesc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTOVER WATER ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6622344199PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line139 CR 105AddressLine1Txt
CityOXFORDCityNm
State AbbreviationMSStateAbbreviationCd
ZIP38655ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
VERNON JONES
PRESIDENTYes (X)Yes (X)$0$0$0
JERRY LOCKE
VICE PRESIDEYes (X)Yes (X)$0$0$0
ROY BUNCH
SECRETARYYes (X)Yes (X)$0$0$0
HENRY SIMMONS
TRUSTEEYes (X)$0$0$0
JULIAN SMITH
TRUSTEEYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WATER REVENUE$347,798$347,798
NON REFUNDABLE WATER DEPOSITS$1,217$1,217
FieldValueIRS element (for citing)
Total Program Service Revenue$349,015TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,163TotalRevenueColumnAmt
Related Or Exempt Func Income$1,163RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$350,178TotalRevenueColumnAmt
Related Or Exempt Func Income$350,178RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$38,344TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,062TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,850TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,047TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$11,974TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$65,795TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$126,081TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,585TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
VEHICLE EXPENSE$30,180
REPAIRS AND MAINTENANCE$18,750
OPERATING SUPPLIES$7,407
CONTRACT LABOR$5,330

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,356TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$340,761TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$347,650BOYAmt
EOY$451,603EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$19,048BOYAmt
EOY$14,765EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,629BOYAmt
EOY$1,717EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,050,200LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,658,658LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,517,623BOYAmt
EOY$3,391,542EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt
EOY$1,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,886,950BOYAmt
EOY$3,860,627EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,669BOYAmt
EOY$2,982EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,172,751BOYAmt
EOY$2,130,645EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$27,777BOYAmt
EOY$33,830EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,203,197BOYAmt
EOY$2,167,457EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$6,821BOYAmt
EOY$6,821EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$1,676,932BOYAmt
EOY$1,686,349EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,683,753BOYAmt
EOY$1,693,170EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,886,950BOYAmt
EOY$3,860,627EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$9,417ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,543OtherCostOrOtherBasisAmt
Book Value$3,543BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,046,657OtherCostOrOtherBasisAmt
Depreciation$1,658,658DepreciationAmt
Book Value$3,387,999BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,391,542TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCUSTOMER DEPOSITSDesc
Amt$33,830Amt
FieldValueIRS element (for citing)
Total Liability$33,830TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DTO PROVIDE SAFE DRINKING WATER TO RURAL CONSUMERS
FORM 990, PAGE 6, PART VI, LINE 2WESTOVER WATER ASSOCIATION WESTOVER WATER ASSOCIATION PRESIDENT MANAGER SPOUSE
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD AND MANAGMENT REVIEW THE RETURN BEFORE IT IS FILED.
FORM 990, PAGE 6, PART VI, LINE 12CIF CONFLICTS ARISE, THEY ARE REPORTED AT THE MONTHLY BOARD MEETINGS AND RESOLVED ON THE THE SPOT. IF THE CONFLICT CANNOT WAIT UNTIL THE MONTHLY MEETING THEN A SPECIAL MEETING IS CALLED TO RESOLVE THE CONFLICT. THE ASSOCIATION'S GOAL IN RESOLVING THE CONFLICT IS TO REDUCE ANY RISK TO THE ASSOCIATION ARISING FROM THE CONFLICT TO AN ACCEPTABLE LEVEL.
FORM 990, PAGE 6, PART VI, LINE 19BY REQUEST