2025-09-23T18:20:25-04:00 2023-12-31 2023 FEDERAL DISASTER DECLARATION FOR MISSISSIPPI TORNADOS TOOK DIRECT HIT 640894260 Calvert and Company 383 Hwy 51 North Batesville MS 38606 990 2023-01-01 640606138 SARDIS LAKE COMMUNITY WATER ASSN SARD PO BOX 1115 BATESVILLE MS 386061115 COURTNEY FOS SECRETARY TREAS 6625632709 2025-09-23 true true Michael S Calvert P00415835 6625633535 2025-09-23 X 2023 2025-03-06 01:10:19Z 220657 false X X 1977 MS OPERATION OF RURAL WATER ASSOCIATION 8 8 3 8 0 0 0 179051 218094 335 2563 0 179386 220657 0 0 55521 54705 0 0 163672 162708 219193 217413 -39807 3244 1396044 1421974 902756 874267 493288 547707 OPERATION OF RURAL WATER ASSOCIATION false false 217413 218094 OPERATION OF RURAL WATER ASSOCIATION 217413 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 true 1 0 true 3 true false false false false false false false false false false false false false false 218094 2563 false false false X 8 8 true false false false false true false true true false false true true true true true true false false false MS X COURTNEY FOS OFFICER 6625632709 PO BOX 1115 BATESVILLE MS 386061115 X COURTNEY FOS SECRETARYTREASURER 10.00 0.00 X X 0 0 0 DONALD SKIPPER DIRECTOR 3.00 0.00 X 0 0 0 LOREN WICKS DIRECTOR 3.00 0.00 X 0 0 0 ROBBIE TROTTER DIRECTOR 3.00 0.00 X 0 0 0 RANDY JOHNSON PRESIDENT 3.00 0.00 X 0 0 0 NOLAN OWEN VICE PRESIDENT 3.00 0.00 X 0 0 0 RODNEY VREELAND DIRECTOR 3.00 0.00 X 0 0 0 ROUELL PERKINS MANAGER 20.00 0.00 X 0 0 0 0 0 0 0 false false false WATER REVENUE 221000 218094 218094 218094 2563 2563 220657 220657 0 0 50730 50730 3975 3975 5400 5400 4500 4500 8662 8662 230 230 26722 26722 65645 65645 6928 6928 DUES 1641 1641 CONTRACT SERVICES 17600 17600 REPAIRSSUPPLIES 9772 9772 UTILITIES 15608 15608 217413 217413 0 0 107521 145406 100000 101265 16299 20353 2486126 1366877 1172100 1119249 124 35701 1396044 1421974 3697 3338 860734 813334 38325 31534 26061 902756 874267 X 455846 510265 37442 37442 493288 547707 1396044 1421974 X 3244 51175 X true X false X false 2486126 1366877 1119249 1119249 UTILITY DEPOSIT 124 RESERVES 35577 35701 SHORT TERM NOTES PAYABLE 26061 26061 Officer directors etc family relationship Part VI line 2 RUELL PERKINS IS THE FATHER OF COURTNEY FOS. Member election for additional members Part VI line 7a MEMBERS CAN VOTE TO ADD ADDITIONAL MEMBERS. Form 990 governing body review Part VI line 11 THE BOARD WILL REVIEW THE FINANCIALS AND 990. Conflict of interest policy compliance Part VI line 12c THE BOARD ADOPTED A CONFLICT OF INTEREST POLICY DUE TO RELATED PARTIES INVOLVED WITH WATER ASSOCIATION. Governing documents etc available to public Part VI line 19 THE BOARD WILL MAKE AVAILABLE THE FINANCIALS AND TAX RETURN TO ANY OF ITS MEMBERSHIP AT A BOARD MEETING. Explanation of other changes in net assets or fund balances Part XI line 9 THERE WAS A CHANGE IN THE RECORDING OF THE AMOUNT OF THE CURRENT PORTION OF LONG TERM DEBT TO MAKE IT LESS CONFUSING FOR THE BOARD. THE CURRENT PORTION OF THE LONG TERM DEBT IS NOW THE TOTAL AMOUNT OF THE PRINCIPLE PLUS INTEREST FOR THE YEAR. Part XI response or note to any line in Part XI THERE WAS AN ADJUSTMENT TO FUND BALANCE FOR NOTE RECALCULATIONS AND CURRENT SHORT TERM LOAN REQUIREMENTS. General explanation attachment PANOLA COUNTY MS WAS UNDER FEMA MISSISSIPPI TORNADO DISASTER AREA MARCH 2023. THE AREA OF THE WATER ASSOCIATION WAS DIRECTLY HIT BY THE TORNADOS THAT CAME THROUGH THE AREA. THERE WAS AN EXTENSION OF TIME TO FILE THE RETURNS, BUT NOT ENOUGH TIME FOR ALL OF THE CLIENTS IN THE AREA FOR THIS FIRM TO FILE ON TIME. WE ARE ASKING FOR RELIEF FOR ANY LATE PENALTIES.MICHAEL S CALVERTCALVERT AND COMPANY