2025-11-17T20:22:51Z 2024-12-31 640685009 JONES AND JONES CPA OF BOON PA 201 W MARKET ST P O BOX 250 BOONEVILLE MS 38829 990 2024-01-01 640468730 BIG V WATER ASSOCIATION BIGV 6627286901 410 OUTLET RD BOONEVILLE MS 38829 JURGEN HELLRIEGEL PRESIDENT 6627286901 2025-11-15 1 true JEREMY D JONES CPA P00709407 6627286235 2025-11-17 2024 2025-03-06 01:10:19Z JURGEN HELLRIEGEL 410 OUTLET RD BOONEVILLE MS 38829 571518 false X X 1966 MS FURNISH WATER TO BIG V COMMUNITY 5 5 3 0 0 566905 569272 1912 1296 1225 950 570042 571518 0 0 65688 64528 0 0 591104 583698 656792 648226 -86750 -76708 4685926 4561938 1886261 1838987 2799665 2722951 FURNISH WATER TO BIG V COMMUNITY false false 648226 571518 WATER SALES TO BIG V COMMUNITY 648226 false false false false false false false false false true false false false 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 false false false false false false true 10 0 true 3 true false false false false false 573125 950 false false false 5 5 false false false false true true false true false false false true false false false false false false X JURGEN HELLRIEGEL 6627286901 410 OUTLET RD BOONEVILLE MS 38829 JURGEN HELLRIEGEL PRESIDENT 5 X X 1200 0 0 BOB LAMBERT DIRECTOR 2 X 600 0 0 JUDY HOLLEY DIRECTOR 2 X 600 0 0 RITA McCARTER SECRETARY 5 X X 1200 0 0 RACHEL LIVINGSTON VICE PRESIDENT 2 X X 600 0 0 4200 false false false WATER SALES 517611 517611 CONNECTION FEES 4320 4320 SERVICE/LATE FEE 33618 33618 LOCKDOWN FEES 10140 10140 OTHER INCOME 3583 3583 569272 1296 1296 MEMBERSHIPS 950 950 950 571518 571518 4200 4200 55682 55682 4646 4646 3600 3600 12270 12270 432 432 8823 8823 128 128 38890 38890 156875 156875 35347 35347 WATER SYS OPERATOR AND MAINT LABOR 98874 98874 LINE REPAIRS AND UTILITIES 75915 75915 SUPPLIES AND CHEMICALS 103236 103236 METER READING 29746 29746 19562 19562 648226 648226 0 0 329558 300525 188979 189363 64831 57959 7511 9834 6855490 2852540 4093740 4002950 1307 1307 4685926 4561938 25548 18661 1809356 1766514 51357 53812 1886261 1838987 X 2799665 2722951 2799665 2722951 4685926 4561938 X -76708 -6 X true X true X true false 11400 11400 124956 64621 60335 97570 73921 23649 6621564 2713998 3907566 4002950 ACCRUED INTEREST RECEIVABLE 52 UTILITY DEPOSITS 1255 1307 CONSUMER DEPOSITS 46977 INTEREST PAYABLE 1021 SALES TAX PAYABLE 419 PREPAID WATER BILLS 4260 PAYROLL TAX PAYABLE 1135 53812 X Part X, Line 2 Text of Footnote FIN 48 NOTE ON AUDITED FINANCIAL STATEMENTS - MANAGEMENT HAS CONCLUDED Part X, Line 2 Text of Footnote THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION Part X, Line 2 Text of Footnote OF FASB ASC 740-10 WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A Part X, Line 2 Text of Footnote WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE Part X, Line 2 Text of Footnote ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES Part X, Line 2 Text of Footnote HAVE BEEN RECORDED IN THE OPERATING STATEMENT OR ACCRUED IN THE BALANCE SHEET. Part X, Line 2 Text of Footnote FEDERAL AND STATE TAX RETURNS OF THE ASSOCIATION ARE GENERALLY OPEN TO EXAMINATION Part X, Line 2 Text of Footnote BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE Part X, Line 2 Text of Footnote RETURNS ARE FILED. Part X, Line 2 Text of Footnote PART XI AND PART XII - AUDIT NOT COMPLETE FOR 12-31-23 FISCAL YEAR PART VI LINE 6 AND 7a THE ASSOCIATION REQUIRES ALL WATER USERS TO PAY A ONE TIME MEMBERSHIP FEEAND EACH MEMBER IS ENTITLED TO ONE VOTE FOR DIRECTORS. PART VI LINE 8b THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BO PART VI LINE 11 FOR 990 IS RETAINED IN THE ASSOCIATION OFFICE AND IS AVAILABLE TO MEMBERS TREVIEW UPON REQUEST. FORM 990 IS REVIEWED BY THE BOARD AT THEIR MONTHLYMEETING PRIOR TO MAILING. PART VI LINE 19 THE ASSOCIATIONS COMPLETED ANNUAL AUDITED FINANCIAL STATEMENTS ARE MAINTAININ THE OFFICE AND IS AVAILABLE TO THE PUBLIC UPON REQUEST. PART IV 12a AND SCHEDULE D THE AUDIT FOR THE YEAR 2023 HAS NOT BEEN COMPLETED AS OF THE TIME OF THEFILING OF THIS RETURN. PART XII LINE 2c THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE COMPILED AND AUDITED FINANCIASTATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. PART XI LINE 8 ROUNDING ERRORS -6.00