WEST MARION WATER ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: WEST MARION WATER ASSOCIATION INC (EIN 64-0653152)
Tax period: 2024-04-01 to 2025-03-31
Filed: 2026-02-03
IRS object ID: 202640349349301709
Schema version: 2024v5.5
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	2026-02-03T15:20:17-06:00	ReturnTs
Tax Period End	2025-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	205857627	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TMH	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 609	AddressLine1Txt
City	COLUMBIA	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	394290609	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	640653152	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WEST MARION WATER ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	6017312601	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1410 NEW HOPE CHURCH ROAD	AddressLine1Txt
City	FOXWORTH	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39483	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BETTY PITTMAN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6017312601	PhoneNum
Signature	2026-02-03	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL W DAVIS CPA	PreparerPersonNm
PTIN	P00950265	PTIN
Phone	6017363449	PhoneNum
Preparation	2026-02-03	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	KASEY PITTMAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	315 TEN MLE CREEK ROAD	AddressLine1Txt
City	FOXWORTH	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39483	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,756,343	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1979	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	PROVIDE WATER SERVICE TO RURAL MARION COUNTY RESIDENTS.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	3	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$49,628	PYContributionsGrantsAmt
CY Contributions Grants	$1,380,307	CYContributionsGrantsAmt
PY Program Service Revenue	$377,576	PYProgramServiceRevenueAmt
CY Program Service Revenue	$366,735	CYProgramServiceRevenueAmt
PY Investment Income	$4,861	PYInvestmentIncomeAmt
CY Investment Income	$9,301	CYInvestmentIncomeAmt
PY Other Revenue	$252,175	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$684,240	PYTotalRevenueAmt
CY Total Revenue	$1,756,343	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$113,357	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$124,267	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$242,757	PYOtherExpensesAmt
CY Other Expenses	$210,603	CYOtherExpensesAmt
PY Total Expenses	$356,114	PYTotalExpensesAmt
CY Total Expenses	$334,870	CYTotalExpensesAmt
PY Revenues Less Expenses	$328,126	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,421,473	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,231,873	TotalAssetsBOYAmt
Total Assets EOY	$3,602,731	TotalAssetsEOYAmt
Total Liabilities BOY	$649,928	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$599,313	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,581,945	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,003,418	NetAssetsOrFundBalancesEOYAmt
Mission	RURAL WATER ASSOCIATION ORGANIZED TO PROVIDE WATER SERVICES TO RESIDENTS OF THE COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$296,331	ExpenseAmt
Desc	PROVIDE WATER SERVICE TO RURAL MARION COUNTY RESIDENTS.	Desc
Total Program Service Expenses	$296,331	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	3	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Members And Shr Gross Income	$368,322	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$1,389,608	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SHERWOOD REAGAN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6017312601	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1410 NEW HOPE CHURCH RD	AddressLine1Txt
City	FOXWORTH	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39483	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

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
JACOB POUNDS
DIRECTOR	5.00	Yes (X)	$0	$0	$0
GRACE MILLER
DIRECTOR	5.00	Yes (X)	$0	$0	$0
KASEY PITTMAN
PRESIDENT	5.00		$0	$0	$0	Yes (X)
GENNETT DANIELS BROWN
SECRETARY	5.00		$0	$0	$0	Yes (X)
SHANE MILLER
VICE PRESIDENT	5.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,380,307	GovernmentGrantsAmt
Total Contributions	$1,380,307	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	RURAL WATER ASSOCIATIO	Desc
Business	221000	BusinessCd
Total Revenue Column	$366,735	TotalRevenueColumnAmt
Related Or Exempt Func Income	$366,735	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$366,735	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,301	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,301	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,756,343	TotalRevenueColumnAmt
Related Or Exempt Func Income	$376,036	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$115,241	TotalAmt
Program Services	$115,241	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$9,026	TotalAmt
Program Services	$9,026	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,715	TotalAmt
Management And General	$6,715	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,184	TotalAmt
Management And General	$10,184	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$35,750	TotalAmt
Program Services	$35,750	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$12,079	TotalAmt
Management And General	$12,079	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$46,996	TotalAmt
Program Services	$46,996	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$29,785	TotalAmt
Program Services	$29,785	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
REPAIRS	$37,369	$37,369
SUPPLIES	$6,817	$6,817
BOARD MEMBER EXPENSE	$6,175		$6,175
EQUIPMENT RENTAL	$5,995	$5,995

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,738	TotalAmt
Program Services	$9,352	ProgramServicesAmt
Management And General	$3,386	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$334,870	TotalAmt
Program Services	$296,331	ProgramServicesAmt
Management And General	$38,539	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$70,000	BOYAmt
EOY	$106,450	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$263,979	BOYAmt
EOY	$285,280	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$39,474	BOYAmt
EOY	$39,474	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,144	BOYAmt
EOY	$5,144	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,519,870	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,353,487	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,853,276	BOYAmt
EOY	$3,166,383	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,231,873	BOYAmt
EOY	$3,602,731	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,343	BOYAmt
EOY	$3,508	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$646,585	BOYAmt
EOY	$595,805	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$649,928	BOYAmt
EOY	$599,313	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,581,945	BOYAmt
EOY	$3,003,418	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,581,945	BOYAmt
EOY	$3,003,418	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,231,873	BOYAmt
EOY	$3,602,731	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,421,473	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$16,100	InvestmentCostOrOtherBasisAmt
Book Value	$16,100	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$24,464	InvestmentCostOrOtherBasisAmt
Depreciation	$16,580	DepreciationAmt
Book Value	$7,884	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$4,372,575	InvestmentCostOrOtherBasisAmt
Depreciation	$1,239,925	DepreciationAmt
Book Value	$3,132,650	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$106,731	InvestmentCostOrOtherBasisAmt
Depreciation	$96,982	DepreciationAmt
Book Value	$9,749	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,166,383	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
PAYABLE TO STATE OF MISSISSIPPI	$591,871
METER DEPOSITS	$3,934

Field	Value	IRS element (for citing)
Total Liability	$595,805	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11B EXPLANATION - FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT AT YEAR END. ONCE COMPLETED, THE 990 IS SUBMITTED TO THE ORGANIZATION'S GOVERNING BOARD FOR REVIEW. ANY QUESTIONS OR COMMENTS ARE ADDRESSED AMD RESPONSES ARE APPROVED ALONG WITH THE FINAL FORM 990. THE RETURN IS THEN SIGNED BY A GOVERNING BOARD OFFICER AND IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN OR VERBAL REQUEST SUBMITTED TO THE ORGANIZATION.