HARMONY WATER ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: HARMONY WATER ASSOCIATION INC (EIN 64-0443201)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-08-16
IRS object ID: 201302289349300615
Schema version: 2012v2.0
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-16T08:11:41-07:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEPHEN D MYRICK CPA LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 540	AddressLine1
City	QUITMAN	City
State	MS	State
ZIP Code	39355	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	640443201	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	HARMONY WATER ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	HARM	NameControl
Phone	6017762593	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 342	AddressLine1
City	QUITMAN	City
State	MS	State
ZIP Code	39355	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KATHY MCLEOD	Name
Title	TREASURER	Title
Phone	6017762593	Phone
Date Signed	2013-08-16	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEPHEN D MYRICK	Name
Phone	6017764547	Phone
Date Prepared	2013-08-16	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	KATHY MCLEOD	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 342	AddressLine1
City	QUITMAN	City
State	MS	State
ZIP Code	39355	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1009101	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1966	YearFormation
State Legal Domicile	MS	StateLegalDomicile
Activity Or Mission Description	PROVIDE WATER SERVICE TO PORTIONS OF CLARKE COUNTY MISSISSIPPI	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	6	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	6050	ContributionsGrantsPriorYear
Contributions Grants Current Year	5902	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1014922	ProgramServiceRevenuePriorYear
Program Service Revenue CY	987087	ProgramServiceRevenueCY
Investment Income Prior Year	9387	InvestmentIncomePriorYear
Investment Income Current Year	7352	InvestmentIncomeCurrentYear
Other Revenue Prior Year	7730	OtherRevenuePriorYear
Other Revenue Current Year	8760	OtherRevenueCurrentYear
Total Revenue Prior Year	1038089	TotalRevenuePriorYear
Total Revenue Current Year	1009101	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	17347	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	203102	SalariesEtcPriorYear
Salaries Etc Current Year	246875	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	765371	OtherExpensePriorYear
Other Expenses Current Year	784580	OtherExpensesCurrentYear
Total Expenses Prior Year	985820	TotalExpensesPriorYear
Total Expenses Current Year	1031455	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	52269	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-22354	RevenuesLessExpensesCY
Total Assets BOY	8201748	TotalAssetsBOY
Total Assets EOY	7995440	TotalAssetsEOY
Total Liabilities BOY	4042597	TotalLiabilitiesBOY
Total Liabilities EOY	3858643	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4159151	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4136797	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE WATER SERVICE TO PORTIONS OF CLARKE COUNTY MISSISSIPPI	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDE DRINKING WATER TO THE CITIZENS OF PORTIONS OF RURAL CLARKE COUNTY MISSISSIPPI.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	6	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Gross Income From Members	992989	GrossIncomeFromMembers
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	KATHY MCLEOD	NamePerson
Telephone Number	6017762593	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 342	AddressLine1
City	QUITMAN	City
State	MS	State
ZIP Code	39355	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee
DONALD KEMP
DIRECTOR	1.00	X	2270	0	0
DARRICK MARSHALL
PRESIDENT	1.00	X	2510	0	0	X
KATHY MCLEOD
SECR/TREASURER	40.00	X	35304	0	0		X
MICHAEL ROBINSON
DIRECTOR	1.00	X	2560	0	0
PAULA COOKS
DIRECTOR	1.00	X	2510	0	0
JEFF ARRINGTON
VICE PRESIDENT	1.00	X	2430	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	47584	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	5902	MembershipDues
Total Contributions	5902	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
WATER SERVICE	221000	935415
LATE CHARGES	221000	36617
CONNECTION FEES	221000	15055

Field	Value	IRS element (for citing)
Total Program Service Revenue	987087	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	7352	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	221000	BusinessCode
Total Revenue Column	1860	TotalRevenueColumn
Related Or Exempt Function Income	1860	RelatedOrExemptFunctionIncome

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	6900	TotalRevenueColumn
Related Or Exempt Function Income	6900	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	8760	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1009101	TotalRevenueColumn
Related Or Exempt Function Income	1003199	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	35304	Total
Program Services	35304	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	169069	Total
Program Services	169069	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	7557	Total
Program Services	7557	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	20066	Total
Program Services	20066	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	14879	Total
Program Services	14879	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	5000	Total
Program Services	5000	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	11965	Total
Program Services	11965	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	65715	Total
Program Services	65715	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	21792	Total
Program Services	21792	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	182587	Total
Program Services	182587	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	299268	Total
Program Services	299268	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	20466	Total
Program Services	20466	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
DUES	1495	1495
TRAINING	1975	1975
POSTAGE	7817	7817
REPAIRS & MAINTENANCE	112151	112151

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	54349	Total
Program Services	54349	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1031455	Total
Program Services	1031455	ProgramServices

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	952962	BOY
EOY	1039437	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	168121	BOY
EOY	151671	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	17121	BOY
EOY	19076	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	11167	BOY
EOY	12011	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	10980399	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4208406	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	7051125	BOY
EOY	6771993	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1252	BOY
EOY	1252	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8201748	BOY
EOY	7995440	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	33659	BOY
EOY	25785	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	3889247	BOY
EOY	3713863	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	119691	BOY
EOY	118995	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4042597	BOY
EOY	3858643	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4159151	BOY
EOY	4136797	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4159151	BOY
EOY	4136797	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8201748	BOY
EOY	7995440	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-22354	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	18450	InvestmentCostOrOtherBasis
Book Value	18450	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	86298	InvestmentCostOrOtherBasis
Depreciation	19780	Depreciation
Book Value	66518	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	218793	InvestmentCostOrOtherBasis
Depreciation	145862	Depreciation
Book Value	72931	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	10656858	InvestmentCostOrOtherBasis
Depreciation	4042764	Depreciation
Book Value	6614094	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	6771993	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	ACCRUED INTEREST RECEIVABLE	Description
Book Value	1252	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1252	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CUSTOMER METER DEPOSITS	Description
Amount	$118,995	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	118995	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 6	MEMBERS
Pt VI, Line 7a	MEMBERS ELECT BOARD OF DIRECTORS AT ANNUAL MEETING.
Pt VI, Line 11b	FORM 990 IS PRESENTED TO BOARD OF DIRECTORS AT BOARD MEETING.
Pt VI, Line 15a	BOARD DISCUSSES AND APPROVES RAISES BASED ON THEIR DISCUSSION & INPUTE FROM ASSOC MGR.
Pt VI, Line 15b	SAME AS PREVIOUS LINE
Form 990, Part IX, Line 24f	CHEMICALS 8471. 8471. TRUCK EXPENSE 26681. 26681. UNIFORMS 4704. 4704. WATER TESTING 6152. 6152. MISCELLANEOUS 2538. 2538. SMALL TOOLS 1810. 1810. BAD DEBT EXPENSE 3993. 3993.