2026-03-05T11:23:51-06:00 2025-12-31 640893061 BLACK AND ASSOCIATES PA 306 RAILROAD ST WATER VALLEY MS 38965 990 2025-01-01 640468046 JEFF DAVIS RURAL WATER ASSOCIATION INC % LYNN WALKER JEFF 6624732762 6113 CR 436 WATER VALLEY MS 38965 LYNN WALKER PRESIDENT 6624732762 2026-03-03 true JOSEPH BLACK JR CPA P00097973 6624731441 2026-03-05 2025 2025-03-06 01:10:19Z CASEY WASHINGTON 67 CR 436 WATER VALLEY MS 38965 248209 false X X 1966 MS TO PROVIDE POTABLE WATER TO APPROXIMATELY 487 RURAL HOUSEHOLDS. 442 442 2 0 0 0 202461 215543 26328 32666 0 228789 248209 0 0 54024 54009 0 0 112945 126344 166969 180353 61820 67856 1247374 1315844 40576 41677 1206798 1274167 TO PROVIDE POTABLE WATER TO APPROXIMATELY 487 RURAL HOUSEHOLDS. false false 180353 248209 PROVIDED POTABLE WATER FOR APPROXIMATELY 442 RURAL HOUSEHOLDS. 180353 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 true 2 0 true 2 true false false false false false 215543 32666 false false false X 442 442 false false false false true false false true true false false true true true true false false false false false X X LEMUEL MCCLUSKEY 6624735875 1134 CR 96 WATER VALLEY MS 38965 LEMUEL MCCLUSKEY DIRECTOR 1.00 0.00 X 4200 0 0 JERRY WILBOURN DIRECTOR 1.00 0.00 X 0 0 0 CASEY WASHINGTON VICE PRESIDENT 1.00 0.00 X X 0 0 0 LYNN WALKER PRESIDENT 1.00 0.00 X X 0 0 0 KEITH MARCHBANKS DIRECTOR 1.00 0.00 X 0 0 0 4200 0 0 0 false false false WATER SALES 221000 211966 211966 MEMBERSHIP FEES 221000 200 200 LATE CHARGES 221000 3377 3377 215543 32666 32666 0 248209 248209 0 0 X 4200 4200 45625 45625 4184 4184 1903 1903 232 232 7431 7431 7709 7709 215 215 29564 29564 10605 10605 REPAIRS AND MAINTENANCE 12199 12199 CONTRACT LABOR 1108 1108 WATER PURCHASED 44675 44675 SUPPLIES 5593 5593 5110 5110 180353 180353 0 0 41121 106489 606535 639201 1341531 771884 599211 569647 507 507 1247374 1315844 36647 37806 3929 3871 40576 41677 X 1186395 1254176 20403 19991 1206798 1274167 1247374 1315844 X 67856 -487 X true X false true false 14700 14700 37500 45505 -8005 245347 160632 84715 1043984 565747 478237 569647 PAYROLL LIABILITIES 3749 SALES TAX LIABILITIES 122 3871 Members or stockholder classes and rights Part VI line 6 EACH MEMBER OF THE ASSOCIATION MUST BE A WATER USER. EACH MEMBER HAS AN EQUAL VOTE ON ALL ASSOCIATION MATTERS AND ELECTION OF THE BOARD OF DIRECTORS AND OFFICERS WITH THE MAJORITY DECIDING THE ISSUE. Form 990 governing body review Part VI line 11 THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AND MEMBERS AT THE ANNUAL MEETING HELD ON FIRST MONDAY OF MARCH EACH YEAR. THE RETURN IS REVIEWED BY EACH BOARD MEMBER AND ANY ASSOICATION MEMBER WHO WISHES TO DO SO. AFTER REVIEW AND ACCEPTANCE BY THE BOARD THE RETURN IS SIGNED AND FILED. Conflict of interest policy compliance Part VI line 12c AT THE ANNUAL BOARD MEETING EACH OFFICER AND DIRECTOR SIGNS A CONFLICT OF INTERST POLICY STATEMENT. Governing documents etc available to public Part VI line 19 GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ASSOCIATIONS OFFICE DURING NORMAL BUSINESS HOURS. ALL MEMBERS ARE NOTIFIED WHEN THE ANNUAL REPORTS BECOME AVAILABLE AND THE GENERAL PUBLIC IS NOTIFIED BY PUBLICATION IN THE LOCAL NEWSPAPER. Explanation of other changes in net assets or fund balances Part XI line 9 BOOK TO TAX ADJUSTMENTS List of other expenses Part IX line 24e DUES & SUBSCRIPTIONS $ 446.00 MISCELLANOUS $ 564.00 TAXES $ 2,114.00 BANK CHARGES $ 616.00 AUTO EXPENSE $ 900.00 TELEPHONE $ 470.00