West Lincoln Natural Gas District

Nonprofit profile at a glance

EIN
742447423
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Brookhaven, MS, USA
Phone
6018338355
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$189,269
Expenses
$192,637
Assets
$394,799
Liabilities
$33,955

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

Leadership & pay

5 people listed

Highest reported compensation

  • D Steven Smith (Superintendent): $39,695 total reported compensation
  • A Dale Smith (Operations Mgr): $30,061 total reported compensation

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

Overview

Mission

WLNG is set up as a community development member program to supply natural gas as an alternative fuel source to residential and small businesses that otherwise would have to pay higher fuel cost from other sources. 305 members in program for 2025. West Lincoln Natural Gas District has always been a member organization with all its revenue (100%) coming from its members today as well as meeting this requirement in the past. West Lincoln Natural Gas District met the 85% determination factor in 1993 of its income being from amounts collected from members for the sole purpose of meeting loses and expenses, and this still exist today at 100%.

What it reported doing in 2025

WLNG has only one service accomplishment. The members are provided natural gas from revenue charges for their gas usage and the expenses are paid by those members from the revenue generated. There are no grants involved from anyone. The Code for WLNG expenses is 221000.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.8%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 2.05; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 36.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.2% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $193K in reported program spending
  • Leadership: top reported pay $40K · 5 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.