Dixie Community Utility Association FY2024 filing

Not tax-deductible

Hattiesburg, MSMutual-benefit / member-servingMutual/MembershipEIN 64-0476190Revenue $1.4M in FY2024

On file with the IRS500 Elks Lake Rd, 39401-0305 · Hattiesburg, MSTax-exempt since Dec 2004

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Water service is provided to all members of the system

100¢ of each $1 spent went to programs.
$8K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $157K a year · 13% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$8K
to officers and key staff · 0.7% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.4M
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+11% vs prior year
Spent
$1.2M
To programs
100%
Net assets
$4.5M
By yearFY2021–FY2025
Revenue
$1.4M
FY2024▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.4M
FY2025$1.3M
Expenses
$1.2M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$952K
FY2022$1.0M
FY2023$1.1M
FY2024$1.2M
FY2025$1.2M
Net assets
$4.5M
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$3.9M
FY2022$4.1M
FY2023$4.3M
FY2024$4.5M
FY2025$4.6M

From the FY2024 Form 990 (year ending August 2024) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.2M

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $8K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Trustee
$1,969Pt VII · Sec A
Vice-President
$1,660Pt VII · Sec A
Trustee
$1,501Pt VII · Sec A
Treasurer
$1,467Pt VII · Sec A
$1,249Pt VII · Sec A

Pat Martin’s $5K as Treasurer is at the 21st percentile of top reported officer pay among 305 $1–10M mutual/membership nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Pat Martin$5,213$1,467$3,997$1,492
David Armstrong$5,111$1,249$3,570$1,036
David Walker$3,082$1,660$810$1,413
Roy Tucker$1,977$1,501$611$1,304
Bobby Lee—$1,969$1,738$1,094
David Hogan$1,242———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides clean water access to all system members.

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2023
01

Water service is provided to all members of the system

$1.2Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$1K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.2M
Owns and owesPt X
$4.5M
net assets · Ln 32
Cash and savingsLn 1–2$222K
Total assetsLn 16$5.9M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
5
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$1K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$222K
Cash and savings togetherLn 1–2$222K
Land, buildings, equipmentLn 10c$3.1M
Other assetsLn 15$2.2M
Total assetsLn 16$5.9M
LiabilitiesLn 26$1.4M
Net assetsLn 32$4.5M
OperationsPt I, VI
EmployeesI 59
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$103K$222K
Land, buildings, equipmentLn 10c$3.1M$3.1M
Total assetsLn 16$5.4M$5.9M
LiabilitiesLn 26$1.2M$1.4M
Net assetsLn 32$4.3M$4.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$8K
Other salaries and wagesLn 7$289K
Other employee benefitsLn 9$4K
Payroll taxesLn 10$22K
Office expensesLn 13$32K
OccupancyLn 16$80K
InterestLn 20$43K
Depreciation, depletion and amortizationLn 22$276K
InsuranceLn 23$63K
Other expenses (24a–d)Ln 24$278K
All other expensesLn 24e$77K
Total functional expensesLn 25$1.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.3M$1.2M$81K$4.6M 990 PDF
FY2024 Viewing $1.4M$1.2M$222K$4.5M 990 PDF
FY2023 $1.3M$1.1M$140K$4.3M 990 PDF
FY2022 $1.2M$1.0M$147K$4.1M 990 PDF
FY2021 $1.1M$952K$194K$3.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $1,393,329 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,250,085$1,392,307
I-10 Investment incomePrior year $1,455$1,022
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,251,540$1,393,329
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $301,289$322,226
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $810,118$848,831
I-18 Total expensesPrior year $1,111,407$1,171,057
I-19 Revenue less expensesPrior year $140,133$222,272
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,393,329 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,392,307$1,392,307
VIII-3 Investment incomeExcluded from tax $1,022$1,022
VIII-12 Total revenueRelated to mission $1,392,307 · Unrelated business $0 · Excluded from tax $1,022$1,393,329
Part IX · Statement of functional expenses $1,171,057 across 11 lines filed
IX-5 Pay of current officers, directors and key staff$7,856
IX-7 Other salaries and wages$288,738
IX-9 Other employee benefits$3,986
IX-10 Payroll taxes$21,646
IX-13 Office expenses$32,412
IX-16 Occupancy$79,803
IX-20 Interest$42,651
IX-22 Depreciation, depletion and amortization$275,535
IX-23 Insurance$63,257
IX-24 Other expenses (24a–d)$278,354
IX-24e All other expenses$76,819
IX-25 Total functional expenses$1,171,057
Part X · Balance sheet $5,864,089 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $103,467$221,544
X-4 Accounts receivableStart of year $129,353$102,681
X-8 Inventories for sale or useStart of year $80,995$118,037
X-9 Prepaid expenses and deferred chargesStart of year $17,917$25,005
X-10c Land, buildings and equipment, netStart of year $3,146,177$3,143,015
X-14 Intangible assetsStart of year $90,774$85,646
X-15 Other assetsStart of year $1,866,978$2,168,161
X-16 Total assetsStart of year $5,435,661$5,864,089
X-17 Accounts payable and accrued expensesStart of year $3,401$2,352
X-25 Other liabilitiesStart of year $147,227$153,290
X-26 Total liabilitiesStart of year $1,150,628$1,356,784
X-27 Net assets without donor restrictionsStart of year $4,285,033$4,507,305
X-32 Total net assets or fund balancesStart of year $4,285,033$4,507,305
X-33 Total liabilities and net assetsStart of year $5,435,661$5,864,089
Part XI · Reconciliation of net assets $4,507,305 net assets at year end
XI-1 Total revenue$1,393,329
XI-2 Total expenses$1,171,057
XI-3 Revenue less expenses$222,272
XI-4 Net assets at start of year$4,285,033
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,507,305

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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