2024-04-23T12:29:59-07:00 2023-12-31 990 2023-01-01 742447423 WEST LINCOLN NATURAL GAS DISTRICT WEST 6018338355 P O Box 3117 Brookhaven MS 39603 Dewey Smith Director/Managing Member 6017576195 2024-04-23 Dewey Smith 999009999 1 1 11 0 AAL2 2023 2023-04-26 12:10:37Z D Steven Smith 1002 Sams Rd NW Brookhaven MS 39601 218684 0 X X Natural Gas District 1986 MS West Lincoln Natural Gas District provides natural gas to members within the gas district. Charges are based on actual amount of usage by each member. This alternative fuel source better develops a community for day to day activities. 3 3 0 0 0 0 0 0 0 0 0 0 230295 218684 230295 218684 0 0 0 0 0 0 0 0 0 186884 149502 186884 149502 43411 69182 402012 431167 125896 85869 276116 345298 WLNG is set up as a community development member program to supply natural gas as an alternative fuel source to residential and small businesses that otherwise would have to pay higher fuel cost from other sources. 305 members in program for 2023. West Lincoln Natural Gas District has always been a member organization with all its revenue (100%) coming from its members today as well as meeting this requirement in the past. West Lincoln Natural Gas District met the 85% determination factor in 1993 of its income being from amounts collected from members for the sole purpose of meeting loses and expenses, and this still exist today at 100%. 0 0 149502 0 218684 WLNG has only one service accomplishment. The members are provided natural gas from revenue charges for their gas usage and the expenses are paid by those members from the revenue generated. There are no grants involved from anyone. 0 0 0 There is no 2nd service accomplishments involved. 0 0 0 There are no 3rd program service accomplishments. 0 0 0 WLNG has only one service accomplishment that was described in 4a. No Other Program Services exist. 0 0 0 149502 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 0 0 0 0 0 0 218684 0 0 0 0 X 3 3 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X D Steven Smith 6018338355 504 Halbert Heights Rd Brookhaven MS 39601 D Steven Smith Superintendent 30 0 X 29702 0 0 A Dale Smith Operations Mgr 30 0 X 23990 0 0 Wayne J Smith Director 0 1 X 0 0 0 D Steven Smith Director 4 0 X 0 0 0 A Dale Smith Director 1 0 X 0 0 0 53692 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Natural Gas Sales to Community Members 221210 218684 218684 0 0 0 0 0 0 218684 218684 218684 0 0 X Natural Gas Expenses to Community Members/on schedule O 0 149502 149502 0 0 0 165596 206243 27042 430 0 0 31848 41068 0 0 0 0 0 0 26675 30548 0 934291 781413 150851 152878 0 0 0 0 0 402012 431167 17348 13683 0 0 0 0 0 0 0 0 0 0 94659 58068 0 0 13889 14118 125896 85869 X 276116 345298 0 0 276116 345298 402012 431167 69182 0 0 0 0 0 X 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 934291 0 781413 152878 152878 0 Connection/Member Deposits 14118 14118 0 0 0 0 0 0 0 0 218684 218684 218684 0 0 0 0 0 0 0 0 149502 149502 149502 Schedule D, Part XI, Line 4b All Revenue is from Natural gas billings per usage from its members Schedule D, Part XII, Line 4b Charges for natural gas usage to members. These expenses are used to operate the gas system in day to day activities. Form 990, Part VI, Section A, Line 6 Form 990, Part VI, Section A Line 6; also Form 990, Part VI, Section A Lines 7a and 7b>>>WLNG is composed of members that meet covering losses and expenses under 501 (c) (12) for their operations. The gas district members elect 3 members who serve as Directors of the gas distribution system. The body of government for the members (3 Directors) make all decisions with discovery and information provided by the Office Superintendent (Key Employee). Form 990, Part VI, Section A, Line 7a Form 990, Part VI, Section A, Line 7a>>>This was already entered earlier on Schedule O as per Part VI, Form 990 Line 6-7a and 7b. Form 990, Part VI, Section A, Line 7b Form 990, Part VI, Section A, Line 7b>>>This has already been addressed per Schedule O>>Form 990, Part VI, Section A on Line 6-7a and this line 7b. Form 990, Part VI, Section B, Line 11b Form 990, Part VI, Section B, Line 11b>>>The Form 990 is prepared and reviewed by the Office Superintendent. It is reviewed and approved by the Directors, whom represents all voting members. Form 990, Part VI, Section C, Line 19 Form 990, Part VI, Section C, Line 19>>>The governing documents, conflict of interest policy, and financial statements are made available to any member at any time. It is made available to the general public upon written request. Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e>>>Page 10 Line 1-25. A detail listing per functional expenses is listed with amounts. Only Category A is needed per 501 (c) (12). Gas Purchases-43,543; Accting/Office Mgr-12,120; Billing Services-6,990; Computer Exp-1,082; Depreciation Exp-13,695; Dues-1,670; General/Administrative-10,342; Interest Exp-5,349; Liability Insurance-10,595; Meter Reading-7,200; Miscellaneous-1,232; Ms One Call-454; Odorator/Gas Detector Lease-4,745; Office Lease/Storage-8,100; Operator Training-3,148; Outside Accting-1,650; Postage/Postal Rent-728; Public Awareness-1,099; Repair/Maintenance-9,060; Security-283; Service Charge-279; Supplies-2,492; Surveying-240; Taxes 1,341; Telephone/Internet 2,065>>Total Line 25 Functional Expenses>>149,502