NORTH PIKE WATER ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: NORTH PIKE WATER ASSOCIATION INC (EIN 64-0574368)
Tax period: 2024-04-01 to 2025-03-31
Filed: 2025-09-10
IRS object ID: 202522539349300917
Schema version: 2024v5.2
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	2025-09-10T07:43:02-07:00	ReturnTs
Tax Period End	2025-03-31	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	2024-04-01	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	2025-04-02	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	2025-09-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	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	$1,103,846	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	$1,029,797	PYProgramServiceRevenueAmt
CY Program Service Revenue	$990,930	CYProgramServiceRevenueAmt
PY Investment Income	$85,495	PYInvestmentIncomeAmt
CY Investment Income	$93,738	CYInvestmentIncomeAmt
CY Other Revenue	$19,178	CYOtherRevenueAmt
PY Total Revenue	$1,115,292	PYTotalRevenueAmt
CY Total Revenue	$1,103,846	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$244,774	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$248,849	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$574,492	PYOtherExpensesAmt
CY Other Expenses	$517,040	CYOtherExpensesAmt
PY Total Expenses	$819,266	PYTotalExpensesAmt
CY Total Expenses	$765,889	CYTotalExpensesAmt
PY Revenues Less Expenses	$296,026	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$337,957	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,903,148	TotalAssetsBOYAmt
Total Assets EOY	$8,427,427	TotalAssetsEOYAmt
Total Liabilities BOY	$2,630,987	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,455,491	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,272,161	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,971,936	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	0	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	$990,931	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$112,915	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)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
WATER SYSTEM SALES	221300	$894,856	$0	$0
OTHER CHARGES AND FEES	221300	$76,759	$0	$0
METER FEES	221300	$19,315	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$990,930	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$93,738	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INSURANCE CLAIM PROCEEDS	Desc
Business	000000	BusinessCd
Total Revenue Column	$19,178	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,178	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$19,178	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,103,846	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,103,846	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$224,985	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$6,117	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$17,747	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	$64,681	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,045	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,738	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$75,769	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$141,659	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$65,510	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
SUPPLIES	$12,006	$0	$0	$0
NON DEDUCTIBLE EXPENSE	$28	$0	$0	$0
POSTAGE	$9,845	$0	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$140,759	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$765,889	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	$257,220	BOYAmt
EOY	$158,718	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,945,032	BOYAmt
EOY	$2,023,046	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$83,229	BOYAmt
EOY	$87,208	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,492	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$12,360	BOYAmt
EOY	$13,906	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$8,715,672	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,583,986	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,588,745	BOYAmt
EOY	$6,131,686	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,920	BOYAmt
EOY	$12,713	EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,903,148	BOYAmt
EOY	$8,427,427	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,565	BOYAmt
EOY	$10,949	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,518,181	BOYAmt
EOY	$2,342,869	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$100,241	BOYAmt
EOY	$101,673	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,630,987	BOYAmt
EOY	$2,455,491	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	$3,272,161	BOYAmt
EOY	$5,971,936	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,272,161	BOYAmt
EOY	$5,971,936	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,903,148	BOYAmt
EOY	$8,427,427	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$337,957	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,361,818	OtherChangesInNetAssetsAmt
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	$8,684,521	OtherCostOrOtherBasisAmt
Depreciation	$2,583,986	DepreciationAmt
Book Value	$6,100,535	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,131,686	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
CUSTOMER DEPOSITS	$95,844
PAYROLL TAXES PAYABLE	$4,458
SIMPLE IRA PAYABLE	$1,049
SALES TAX PAYABLE	$322

Field	Value	IRS element (for citing)
Total Liability	$101,673	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$3,459,863	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$2,356,017	OtherRevenueAmt
Revenue Not Reported	$2,356,017	RevenueNotReportedAmt
Revenue Subtotal	$1,103,846	RevenueSubtotalAmt
Total Revenue Per Form990	$1,103,846	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$765,889	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$765,889	ExpensesSubtotalAmt
Total Expenses Per Form990	$765,889	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Pt XI, Line 2d	FormAndLineReferenceDesc
Explanation	SCHEDULE D ADJUSTMENT - ARPA GRANT FUNDS	ExplanationTxt

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.
Pt XI	LINE 9: ARPA GRANT FUNDS RECEIVED
Form 990, Part IX, Line 24e	DUES AND SUBSCRIPTIONS 3598.
Form 990, Part IX, Line 24e	GAS & OIL 12885.
Form 990, Part IX, Line 24e	REPAIRS & MAINTENANCE 16794.
Form 990, Part IX, Line 24e	UTILITIES 90394.
Form 990, Part IX, Line 24e	TAX & LICENSE 1097.
Form 990, Part IX, Line 24e	BAD DEBT EXPENSE 9610.
Form 990, Part IX, Line 24e	MEALS 294.
Form 990, Part IX, Line 24e	ANALYSIS FEE 6087.