2024-06-25T17:53:28-04:00 2023-12-31 853667394 CORBIN & BIGGS PLLC 385-B HIGHLAND COLONY PARKWAY SUIT RIDGELAND MS 39157 990 2023-01-01 640532607 CENTRAL YAZOO WATER ASSOCIATION INC CENT 6627467531 PO BOX 116 YAZOO CITY MS 39194 PATRICK PEEPLES PRESIDENT 6627467531 2024-06-11 PATRICK PEEPLES XXX-XX-XXXX false GEORGE M BIGGS JR P00912499 6019572001 2024-06-25 2023 2023-04-26 12:10:37Z PATRICK PEEPLES PO BOX 116 YAZOO CITY MS 39194 2435710 false X X THE MISSION IS TO PROVIDE SAFE AFFORDABLE WATER TO THE RESIDENT MEMBERS OF THE CENTRAL YAZOO COUNTY AREA OF MISSISSIPPI. 5 5 7 0 799392 1540962 1620574 2024 15744 0 1542986 2435710 0 0 490513 487026 0 0 928049 878088 1418562 1365114 124424 1070596 5650691 8415093 1743436 3419370 3907255 4995723 THE MISSION IS TO PROVIDE SAFE AFFORDABLE WATER TO THE RESIDENT MEMBERS OF THE CENTRAL YAZOO COUNTY AREA OF MISSISSIPPI. false false RURAL WATER SYSTEM PROVIDING WATER TO RESIDENTS IN CENTRAL YAZOO COUNTY MISSISSIPPI. false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 7 true false false false false false 1620574 15744 false false false X 5 5 false false false false true true false true true false false true true true true false true true false false X POLLY CARTER 6627467531 PO BOX 116 YAZOO CITY MS 39194 POLLY CARTER SECRETARY/TR 40.00 X 60716 0 18220 RICHARD BARNARD DIRECTOR 5.00 X 0 0 0 ANTHONY CLAY DIRECTOR 5.00 X 0 0 0 RODNEY DAVIS VICE PRESIDE 5.00 X X 0 0 0 CHARLIE MILNER DIRECTOR 5.00 X 0 0 0 PATRICK PEEPLES PRESIDENT 5.00 X X 0 0 0 60716 18220 false false false THOMPSON BROTHERS DRILLING 3420 ELLISVILLLE BLVD LAUREL MS 39443 742837 DELTA BORING SERVICES 510 PINE GROVE ROAD MAGEE MS 39111 490956 MS RURAL TANK SERVICES 76 SPRINGHILL ROAD LAUREL MS 39443 169250 3 799392 799392 WATER SALES 1558091 1558091 CONSTRUCTION SALES 32194 32194 OTHER INCOME 23049 23049 CONSTRUCTION FEES 5860 5860 MEMBERSHIP DUES & ASSESSMENTS 1380 1380 1620574 15744 15744 2435710 1636318 78936 318738 8551 52722 28079 401 19729 47399 17440 2570 39416 244573 2455 MAINTENANCE AND MATERIALS 242470 PLANT UTILITIES 237902 OTHER OPERATING EXPENSES 12768 WATER SAMPLES 10965 1365114 0 0 0 737143 625009 423587 689192 343190 75456 85173 136253 146066 11879450 5463119 4163833 6416331 114419 110132 5650691 8415093 18856 646980 1564854 2605236 159726 167154 1743436 3419370 X 3907255 4995723 3907255 4995723 5650691 8415093 1070596 17872 X false true X true true true 223636 223636 11655814 5463119 6192695 6416331 METER DEPOSITS 167154 167154 X 2435710 2435710 2435710 1365114 1365114 1365114 SCHEDULE D, PAGE 3, PART X CYWA OPERATES AS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(12). ACCOUNTING RULES PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECT, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON INCOME TAX RETURNS INCLUDING THE POSITION THAT CYWA CONTINUES TO QUALIFY AS A TAX EXEMPT ORGANIZATION. MANAGEMENT EVALUATES THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED ON CYWA UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, CWYA'S POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. BASED ON MANAGEMENT'S EVALUATION, NO LIABILITIES OR PENALTIES AND INTEREST ARE REQUIRED TO BE RECORDED FOR UNCERTAIN TAX POSITIONS. THE YEARS ENDED DECEMBER 31, 2023, 2022 AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND MISSISSIPPI DEPARTMENT OF REVENUE. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS ARE RESIDENTS OF THE AREA WHO WANT TO PURCHASE WATER FROM THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7A BOARD ELECTIONS ARE HELD EVERY YEAR IN CONJUNCTION WITH THE ASSOCIATION'S ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B REVIEWED BY STAFF AND BOARD AND COMPARED TO AUDITED FINANCIAL STATEMENTS. FORM 990, PAGE 6, PART VI, LINE 12C THIS IS DISCUSSED IN EACH NEW OR CHANGING BUSINESS RELATIONSHIP. FORM 990, PAGE 6, PART VI, LINE 15A ANNUALLY THE BOARD REVIEWS JOB DESCRIPTIONS AND COMPENSATION WITH COMPARABLE POSITIONS IN OTHER WATER ASSOCIATIONS. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE OFFICES OF CENTRAL YAZOO WATER ASSOCIATION.