CLAY COUNTY ASSOCIATION: Form 990EZ, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- CLAY COUNTY ASSOCIATION (EIN 23-7174181)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2017-10-12
- IRS object ID
- 201702859349200510
- Schema version
- 2016v3.0
- 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 | 2017-10-12T11:00:29-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | 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 | PO BOX 1216 | AddressLine1Txt |
| City | WEST POINT | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 397731216 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237174181 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLAY COUNTY ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | FOR RETARDED CHILDREN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLAY | BusinessNameControlTxt |
| Phone | 6624946672 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1337 | AddressLine1Txt |
| City | WEST POINT | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39773 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CINDY SMITH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6624946672 | PhoneNum |
| Signature | 2017-10-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MORT STROUD CPA | PreparerPersonNm |
| PTIN | P00154212 | PTIN |
| Phone | 6624945732 | PhoneNum |
| Preparation | 2017-10-10 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | BA4C25F46C651CB4B1A9B1C8994B6875A7C15932 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D3C738CF5AA84EAC5FE70FBDF7E2296ABB32ABA3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Final Return | Yes (X) | FinalReturnInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $6,562 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $6,426 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $136 | InvestmentIncomeAmt |
| Total Revenue | $6,562 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $11,839 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,712 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $1,340 | OtherExpensesTotalAmt |
| Total Expenses | $15,891 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$9,329 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $172,057 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$162,728 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,437 | BOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,620 | BOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,057 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,057 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO ASSIST IN THE TRAINING AND DEVELOPMENT OF DEVELOPMENTALLY DELAYED CITIZENS OF CLAY COUNTY, MISSISSIPPI. ASSOCIATION WAS DISSOLVED DURING YEAR AS INDICATED ELSEWHERE | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | SERVICES RELATED TO THE ASSISTANCE OF DEVELOPMENTALLY DELAYED | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $11,839 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,839 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| CINDY SMITH | ||
| PRESIDENT | 000.00 | $0 |
| CYNTHIAL LYONS | ||
| VICE PRESIDE | 000.00 | $0 |
| MICHELLE ESTES | ||
| SECRETARY | 000.00 | $0 |
| PERRY GREEN | ||
| TREASURER | 000.00 | $0 |
| DEE BERRY | ||
| BOARD MEMBER | 000.00 | $0 |
| KIM HOOD | ||
| BOARD MEMBER | 000.00 | $0 |
| JUDI GARY | ||
| BOARD MEMBER | 000.00 | $0 |
| MICHELLE EASTERLING | ||
| BOARD MEMBER | 000.00 | $0 |
| MARY SHANNON | ||
| BOARD MEMBER | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | Yes (true) | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUDY LADD | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 613 | AddressLine1Txt |
| City | WEST POINT | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39773 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6624952498 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,799 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $53,326 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,167 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $66,076 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,426 | CurrentTaxYearAmt |
| Total | $225,794 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,799 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $53,326 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,167 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $66,076 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,426 | CurrentTaxYearAmt |
| Total | $225,794 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $225,794 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $136 | CurrentTaxYearAmt |
| Total | $220 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $226,014 | TotalSupportAmt |
| Public Support CY170 | 0.99900 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99970 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail (2 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Business Name Line2BusinessName/BusinessNameLine2Txt | Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|---|---|
| REGIONAL FDN FOR MENTAL HEALTH AND | ||||||||||
| LOT 13 AND 12, BLOCK 5 | 2016-09-22 | $133,400 | BOOK VALUE | 640697854 | MENTAL RETARDATION INC | P O BOX 1336 | WEST POINT | MS | MS | 39773 |
| REGIONAL FDN FOR MENTAL HEALTH AND | ||||||||||
| CASH | 2017-06-30 | $30,000 | BOOK VALUE | 640697854 | MENTAL RETARDATION INC | P O BOX 1336 | WEST POINT | MS | 39773 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | false | DirectorOfSuccessorInd |
| Employee Of Successor | false | EmployeeOfSuccessorInd |
| Owner Of Successor | false | OwnerOfSuccessorInd |
| Receive Compensation | false | ReceiveCompensationInd |
| Assets Distributed | Yes (true) | AssetsDistributedInd |
| Required To Notify AG | Yes (true) | RequiredToNotifyAGInd |
| Liabilities Paid | Yes (true) | LiabilitiesPaidInd |
| Bonds Outstanding | false | BondsOutstandingInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | EXPENSES OFFICE EXP. 213 INSURANCE 1,127 TOTAL 1,340 |
| FORM 990-EZ, PART I, LINE 20 | OTHER INCREASES -162,728 |
| FORM 990-EZ, PART II, LINE 24 | OTHER ASSETS NET 118,620 0 0 0 TOTAL 118,620 0 |
| FORM 990-EZ, PART III | TO ASSIST IN THE TRAINING AND DEVELOPMENT OF DEVELOPMENTALLY DELAYED CITIZENS OF CLAY COUNTY, MISSISSIPPI. ASSOCIATION WAS DISSOLVED DURING YEAR AS INDICATED ELSEWHERE |