Southwest Jones Water Association Inc

Nonprofit profile at a glance

EIN
640689523
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Moselle, MS, USA
Phone
6017525385
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,056,314
Expenses
$928,982
Assets
$4,192,859
Liabilities
$590,740

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT SMITH (PRESIDENT)
  • RICKY KNIGHT (VICE PRESIDENT)

People named in this filing

  • ROBERT SMITH (PRESIDENT)
  • RICKY KNIGHT (VICE PRESIDENT)
  • DONNIE BRYANT (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide safe and dependable supply of drinking water to users

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.1%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 4.51; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 85.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $792K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.