Upload
others
View
2
Download
0
Embed Size (px)
Citation preview
•16193 02/17/2014 6:46 PM EXHIBITE34 À 41 OMB No. 1545-0130
Form I i V U.S. Income Tax Return for an S CorporationDo not file this fonit urilèss the corporation has filed or is
Departmentof the Treasury attaching Form 2553 to elect to be an S corporation.Intemal Revenue service & Information about Form 1920S and its separate instructions is at www.irs.qov/form1120s.For calendar year 2013 or ta : year beginning , endingA S electioneffectivedate Name D Employer identification number
01/01/97 zy, RIDGELAND WASTE DISPOSAL, INC.B Business activity code 64 -0 8 4 8 191
number (see instructions) OR Number, street, and roomor suite no. Ifa P.O. box, see instructions E Date incorporated221300 96 NORTH RIDGELAND CIRCLE 07/14/1994
C Check if Sch. M-3 PRINT City or town,state or province, country,and ZIP or foreign postal code F Total assets (see instructions)attached COLUMBUS MS 39705
; 1, 993G Is the corporation electing to be an S corporation beginning with this tax year? Yes No If"Yes," attach Form 2553 if not already filedH Checkif: (1) Finalreturn (2) O Namechange (3) Addresschange. (4> O Amendedretum (5) S elecdontenninañonorrevocañoni Enter the number of shareholders who were shäreholders during any part of the tax year 1Ca ation. Include only trade or business income and expenses on lines 1a through21. See the instructions for more information.
1a Gross receipts or sales la ŽSr 485b Returns and allowances 1b
o c Balance. Subtract line 1b from line 1a...
ic 23 r 485E 2 Costofgoodssold(attachForm1125-A)
.. .......
23 Gross profit. Subtract line 2 from line 1c
...................3 23 , 485
- 4 Net gain (loss) from Form 4797, line 17 (attach Form 4797). . . . .
45 Other income (loss) (see instructions-attach statement) 56 Total income (loss).Add lines 3 through5 ....................................................................... 6 23, 4857 Compensation of officers (see instructions-attach Form 1125-E) .............. .......... 7 4 , 800 '
i 8 Salaries and wages (less employment credits) ................. ............ 8 3, 0009 Repairs and maintenance................
........... 9 3784110 Bad debts............... ............ 1011 Rents ................ ............ 1112 Taxes and licenses ............. . ............ 12 1 r 29413 Interest ...------------ -.-- ----- ------ --- ------ - .. ----.. -----------------.- ...--... .. 1314 Depreciation not claimed on Form 1125-A or elsewhere on retum (attach Form 4562) 14 5 9715 Depletion (Do not deduct oil and gas depletion.)
..15
e 16 Advertising 16C
17 Pension, profit-sharing, etc., plans.. .... .
1718 Employee benefit programs 1819 Other deductions (attach statemerit)
.. ... ...19 10 230
20 Total deductions.Add lines 7 through 19.
20 r21 Ordinary business income (loss).Subtract line 20 from line 6 .......... ...... ......... ......... - -. ... 21 - 7722a Excess netpassiveincomeor LIFOrecapturetax(see instructions)
.....
22ab Tax from Schedule Ð (Form 11208)
...
22bc Addlines22aand 22b(seeinstructionsforadditionaltaxes)
............... ....22c
23a 2013estimatedtaxpayments and2012overpaymentcreditedto2013 23ab Tax deposited with Form 7004 23b
. c Credit for federal tax paid on fuels (attach Form 4136) 23c
d Addlines23athrough23c................................. .......... ..
23d24 Estimated tax penalty (see instructions). Check if Form 2220 is attached 2425 Amount owed.If line 23d is smaller thanthe total of lines 22c and 24, enter amount owed 2526 Overpayment. If line 23d is larger than thetotal of lines 22c and 24, enter amount overpaid
. . . . . . . . . . . . . . . . . . . . . . . . . 2627 Enter amount from line 26 Credited to 2014 estimated tax Refunded 27
Under penalties of perjury, i declare that I have examinedthis return, including accompanyingschedules and statements' MaytheIRSdscuss ths retumwiththe reparer,
and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer)Sig n is based on all informationof whichpreparer has any knowledge. shownbelowGee Instructions)? X Yes No
Here PRES: DENTSignatureoforficer CHARLES HOINES Date Title
Printf Type preparer's name Preparer's signature Date Check if PTIN
Paid STEPHEN J. SWETE, CPA 02/17/14 selfamployed PO1311378Preparer Firm'sname y WATKINS, WARD AND STAFFORD, PLLC Firm'sEIN 64-0394922Use Only
¯Ñirm'saddress PO BOX 1216
WEST POINT, MS 39773-1216 enon.no. 662-494-5732For Paperwork Reduction Act Notice, see separate instructionS. Form 1120S (2093)
DAA
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
Form1120S(2013) RIDGELAND WASTE DISPOSAL, INC. 64-0848191 Page2RÑÑÑÑÑÍ$i!Other information (see instructions)
Yes No1 Check accounting method: a Cash b Accrual c Other (specify2 See the instructions and enter the:
a Business activity> SEWER PLANT b Product or service> SEWER TREATMENT3 At any timeduring thetaxyear, was any shareholder ofthe corporationa disregarded entity, a trust,an estate, or a
nominee or similar person? If"Yes," attach Schedule B-1, information on Certain Shareholders of an S Corporation X4 At theend of the taxyear, did the corporation:
a Own directly 20% or more, or own, directly or indirectly, 50% or more ofthe total stock issued and outstanding of anyforeign or domestic corporation?For rules of constructiveownership,see instructions. If "Yes," complete (i) through(v)below ............... .......... ............. ............... .... ........ X
(ii) Employer (ill) Countryof (iv) Percentage of (v) If Percentage in (iv) is 100%,(i) Name of Corporation identification incorporation Stock Owned Enter the Date (if any)
Number (if any) a QualifledSubchapter SSubsidiaryElection Was Made
b Owndirectlyan interest of20% or more, or own, directly or indirectly, an interest of 50% or more in the profit, loss, orcapital in any foreign or domestic partnership (including an entitytreated as a partnership) or in the beneficial interest of atrust? For rules of constructiveownership,see instructions. If "Yes," complete (i) through (v) below
............ .. .., ..... ...... ......
X(11)Employer (iv) Countryof (v)Maximum Percentage
(i) Name of Entity identification (lii) Type of Entity Organization Owned in Profit,Number (ifany) Loss, or Capital
5a At theend of the taxyear, did the corporation have any outstandingshares of restricted stock? XIf "Yes," complete lines (i) and (ii) below.(i) Total shares of restricted stock(ii) Total shares of non-restrictedstock
b At the end ofthe tax year, did the corporation have any outstanding stock options, warrants, or similar instruments? XIf "Yes," complete lines (i) and (ii) below.(i) Total shares of stock outstanding at the end of the taxyear(ii) Total shares of stock outstanding if all instruments were executed
6 Has thiscorporationfiled, or is it required to file, Form 8918, Material Advisor Disclosure Statement, to provideinformation on any reportable transaction?
.................. ............ ...... . ............
7 Check this box if the corporation issued publicly offereddebt instruments with originalissue discount. ........ ...............
Ifchecked, the corporation may have to file Form 8281, Information Retum for Publicly Offered Original Issue DiscountInstruments.
8 Ifthe corporation: (a) was a C corporationbefore it elected to be an S corporation or the corporation acquired anasset with a basis determined by reference to the basis of the asset (or the basis of any other property) in
the hands of a C corporation and (b) has net unrealized built-in gain in excess of the net recognized built-in gainfrom prior years, enter the net unrealized built-in gain reduced by net recognized built-in gain from prior years (seeinstructions) $
9 Enter the accumulated eamings and profits of the corporation at the end of the tax year. $10 Does the corporationsatisfy both of the following conditions?
a The corporation's total receipts (see instructions) for the tax year were less than $250,000 ............. ..
b The corporation's total assets at the end of the tax year were less than $250,000.....
XIf "Yes," the corporationis not requiredto complete Schedules L and M-1.
11 During the tax year, did the corporation have any non-shareholder debt that was canceled, was forgiven, or had theterms modifiedso as to reduce the principal amount of thedebt?
.............
If "Yes," enter the amount of principal reduction $12 During thetaxyear, was a qualified subchapter S subsidiaryelection terminated or revoked? If"Yes," see instructions .........................
X13a Did the corporationmake any payments in 2013 that would require it to file Form(s) 1099? .............
. ............
_Xh if "Yes "did the comnmtion file or will it file required Forms 1099? ., ...........
....X
Form 11200 (2018)
DAA
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
Form1120S(2013) RIDGELAND WASTE DISPOSALr INC. 64-0848191 Page3ÍfŠÑÏѾÉShareholders' Pro Rata Share items Total amount
i Ordinarybusiness income (loss) (page 1, line 21)2 Net rental real estate income (loss) (attach Form 8825)
... ..
23a Other gross rental income (loss) 3ab Expenses from other rental activities(attach statement) 3b
g c Other net rental income (loss). Subtract line 3b from line 3a 3c$ 4 Interest income 4.I
5 Dividends: a Ordinary dividends 5ab Qualifieddividends Sb
6 Royalties 67 Net short-term capitalgain (loss) (attach Schedule D (Form 11203))
.... .7
8a Net long-term capitalgain (loss) (attach Schedule D (Form 11208)) 8ab Collectibles (28%) gain (loss) 8bc Unrecaptured section 1250 gai (Äachstgement)
... I Sc j9 Net section 1231 gain (loss) (attach Form 4797) 9
10 Other income (loss) (see instructions) ................. Type 10
e 11 Section 179 deduction (attach Form 4562)...............
115 12a Charitablecontributions 12a
b Investmentinterestexpense............................. 12b
c Section 59(e)(2) expenditures (1) Type (2) Amount 12c(2)d Other deductions (see instructions) .................. Type 12d
13a Low-income housing credit (section 42(j)(5)) 13ab Low-income housing credit (other) 13bc Qualifiedrehabilitation expenditures (rental real estate) (attach Form 3468) 13cd Other rental real estate credits (see instructions) Type 13de Other rental credits (see instructions) Type 13ef Biofuel producer credit (attach Form 6478) 13f
q Other credits (see instructions) ....................... Type 13q14a Name of country or U.S. possession
b Gross income from all sources 14bc Gross income sourced at shareholder level .............., 14e
Foreign gross income sourced at corporate leveld Passive category 14de General category 14eof Other (attach statement)
............... ............ ....14f
Deductions allocated and apportioned at shareholder level
g Interest expense 149c: h Other 14h
Deductions allocated and a ortioned at corporate level to foe n source incomeou. i Passive category 141
J General category 14)k Other (attach statement) 14k
Other informationi Total foreign taxes (check one): Paid O Accrued 14\m Reduction in taxes available for credit (attach statement) 14mn Other foreign tax information (attach statement) ... .... .
15a Post-1986 depreciation adjustment 15aAE b Adjusted gain or loss
... ........
15ba c Depletion (other than oiland gas) 15c
d Oil, gas, and geothermal properties - gross income 15de Oil, gas, and geothermal properties -deductions 15ef OtherAMTitems(attachstatement)............. ... ................ ........ ..... ... ........ 15f
16a Tax-exempt interest income 16ab Other tax-exempt income 16bc Nondeductible expenses 16c 381d Distributions (attach statement if required) (see instructions) 16de Repaymentofloansfromshareholders.............. .. .................... ..................... 16e
Form 1120S pois)
DAA
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
wiWoUZI)/12UT4U:46PM
Form1120S(2013) RIDGELAND WASTE DISPOSAL, INC. 64-0848191 Page4ÍÑ Shareholders' Pro Rata Share items(continued) Total amount
17a Investment income 17ab Investmentexpenses
...
17bo c Dividend distributions paid from accumulated eamings and profits 17c
d Other items and amounts (attach statement)
18 incomelloss reconcHiation.Combine the amounts on lines 1 through 10 in the far rightcolumn. From the result, subtract the st m of the amounts on lines 11 through 12d and 141
. . . . . .. . . 18 - 77Balance Sheets per BookS Beginning rf tax year End of t ocyear
Assets (a) (b) (c} d)1 Cash ig||| il 857 Ñ! 7962a Trade notes and accounts receivable
b Less allowancefor bad debts (3 Inventories4 U.S. govemment obligations5 Tax-exempt securities (see instructions)6 Othercurrentassets (attachstatement)
7 Loans to shareholders8 Mortgage and real estate loans9 Otherinvestments(attachstatement)
10a Buildingsandotherdepreciableassets 48 391 48 391b Less accumulated depreciation ( 47 r 557 834 48 154 237
ila Depletable assetsb Less accumulated depletion (
12 Land (net of any amortization) 500 Wi 50013a Intangible assets (amortizableonly)
b Less accumulated amortization14 Otherassets(attachstatement) Š'Ëb 4 60 4 6015 Total assets
............... ..
2 , 651 1 , 993Liabilities and Shareholders' Equity
16 Accounts payable17 Mortgages,notes,bonds payable in less than1 year18 Othercunentliabilities(attachstatement)
19 Loans from shareholders20 Mortgages,notes, bondspayablein 1yearormore21 Otherliabilities(attachstatement)22 Capitalstock 1,000 1,00023 Additional paid-in capital24 Retained eamings ...............
1r 651 99325 Ad tments to sharme Ars'
26 Less cost of treasurysto )27 Total liabilities and shareholders'equity ....
2 r 651 1 r 993Form 11208 (2osa)
DAA
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
Form1120S(2013) RIDGELAND WASTE DISPOSAL, INC. 64-0848191 PagesSchedule M4 Reconciliation of Income {Loss) per Books With Income {Loss) per Return
Note. Schedule M-3 required instead of Schedule M-1 if total assets are $10 million or more - see instructionsi Net income (loss) per books -658 5 Incomerecordedonbooksthisyearnotincluded2 incomeincludedon ScheduleK,lines 1,2,3c,4, onSchedule K,lines 1 through10 (itemize):
5a, 6, 7, Ba,9, and10,notrecordedonbooksthis a Tax-exemptinterest $year(itemize)
3 Expenses recorded on books this year not 6 Deductions included on Schedule K, linesincluded on Schedule K, lines i through 12 1 through12 and 141,not chargedand 141(itemize): against book income thisyear (itemize):
a Depreciation $ a Depreciation $b Travel and
entertainment $. . . . .
STMT 3 381 381 7 Add lines 5 and 64 Add lines i through3
. . . . . . . . . . . . . . .
-2 7 7 8 Income(loss) (ScheduleK, line18).Line4 less line7 - 7 7Analysis of Accumulated Adjustments Account, Other Adjustments Account, and Shareholders'Undistributed Taxable I icome Previously Taxed (see instructions)
(a) Accumulated (b) Other adjustments (c) Shareholders' undistributedadjustmentsaccount account taxable income previously taxed
i Balance at beginningof tax year 1 r 6512 Ordinary income from page 1, line 213 Other additions4 Loss frompage 1, line 21 ( 277 !!!!5 Other reductions STMT 4 ( 3816 Combine lines 1 through5 9937 Distributions other thandividend distributions8 Balanceat end oftaxyear. Subtractline7 fromline6 993
Form 1120S (2093)
DAA
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
16193 02/17/2014 6:46 PM
&71113inal K-1 Amended K-? OMB No. 1545-0130
Schedule K-1 2013 e(Form 1120S) For calendar year 2013, or taxDepartment of the Treasury year beginning i Ordinary business income (loss) 13 CreditsinternalRevenue Service
ending -277
2 Net rental real estate income (loss)
Shareholder's Share of Income, Deductions, a othernetrentalincom.<iossired its, etc. ASee back of form and separate Instructions.
Infortnetiort About the Corporatîon4 interest income
A Corporation's employer identificationnumber sa Ordinarydividends64-0848191
B Corporation'sname, address, city,state, and ZIP code Sb Qualifieddividends 14 Foreign transactions
RIDGELAND WASTE DISPOSAL, INC.6 Royalties
96 NORTH RIDGELAND CIRCLECOLUMBUS MS 397 0 5 7 Net short-term capitalgain (loss)
C IRS Center where corporationfiled return Sa Net long-term capitalgain (loss)
E-FILE8b Collectibles (28%) gain (loss)
D Shareholder's identifying number Oc Unrecaptured section 1250 gain
426-96-4086E Shareholder's name, address, city,state, and ZIP code 9 Net section 1231 gain (loss)
CHARLES D . HOLMES9 6 NORTH RID GELAND CIRCLE 10 Other income (loss) 15 Alternativeminimumtax (AMT) items
COLUNBUS MS 39705
F Shareholder's percentage of stockownershipfor tax year 10 0 . OOOOOO2
11 Section 179 deduction 16 Items affectingshareholder basisC* 38 1
12 Other deductions
Oo
17 Other information
* See attached statement for additional information.
or Paperwork Reduction Act Notice, see Instructions for Form 11208. RS.gov/form1120s Schedule K-1 (Form 11208) 201:
DAA
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
16103 RIDGELAND WASTE DISPOSAL, INC. 2/17/2014 6:46 PM64-0848191 Federal StatementsFYE: 12/31/2013
Statement 1 - Form 11208, Page 1, Line 19 - Other Deductions
Description AJnountACCOUNTING $ 500BANK CHARGES 45INSURANCE 3 0 5 «
LEGAL AND PROFESSIONAL 83MISCELLANEOUS 331 ,
OUTSIDE SERVICES 2,450 -
UTILITIES 5,245CHEMICALS 1,144 -
LAB TESTS 127
TOTAL $ 10,230
Statement 2 - Form 11208, Page 4, Schedule L, Line 14 - Other Assets
Beginning EndDescription of Year of Year
DEPOSITS $ 460 $ 460
TOTAL $ 460 $ 460
Statement 3 - Form 1120S, Page 5, Schedule M-1, Line 3 - Expenses on Books Not on Return
Description ArnountPAYROLL TAXES $ 381
TOTAL $ 381
Statement 4 -Form 1120S, Page 5, Schedule M-2, Line 5(a) - Other Reductions
Description AmountPAYROLL TAXES $ 381
TOTAL $ 381
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
16193 RIDGELAND WASTE DISPOSAL, INC. 2/17/2014 6:46 PM64-0848191 Federal StatementsFYE: 12/31/2013 CHARLES D. HOLMES
426-96-4086
Schedule K-1, Box 16, Code C - Nondeductible Expenses
ShareholderDescription Amount
PAYROLL TAXES $ 381
TOTAL $ 381
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
Form 84-1054 3-3-*181 (Rev. 09/13)
I\\\\\llilllllllllliPass-T hr gh n i ax Return2013
Tax Year Beginning 01 01 2013 Tax Year Ending 12 31 2013
FEIN 640848191 Mississippi Secretary of State ID 606357 NAICS Code 221300
LegalNameandDBA RIDGELAND WASTE DISPOSAL, INCPartnership I LLC / LLP S Corporation
(Federal 1065) X (Federal 1120-8)Address
96 NORTK RIDGELAND CIRCLE
Composite Return X 100% MississippiCity State Zip+4
COLUMBUS MS 3970 5 Amended Retum Multistate Apportioning
County Code 44 Total Number of Mississippi K-1's 1 Final Return Multistate DirectAccounting
If issuing 100 or more K-1's, this returnim_gs_tbe filed electronically. Non ProfitSee www.dor.ms.gov for information.
1 Taxable capital (from Form 84-110, line 19) 1 2000
2 Franchise tax(minimum tax $25) Fee-in-Lieu 2 25
3 Franchise taxcredit (from Form 84-401, line 1) 3 0
4 Net franchise taxdue (line 2 minus line 3) 4 25
5 Mississippi net taxableincome (from Form 84-122, line 32) 5 0
6 Income tax 6 0
7 Income taxcredits (from Form 84-401, line 3) 7 0
8 Net income taxdue (line 6 minus line 7) 8 0
9 Total franchise and/or income tax (S corporations use line 4 only; composite 9 25S corporations use line 4 plus line 8; composite partnerships use line 6 only)
10 Overpayments from prior year 10 0
11 Estimated tax payments and payment with extension 11 0
12 Total payments (line 10 plus line 11) 12 0
13 Net total franchise and/or income tax (line 9 minus line 12) 13 25
14 interest and penalty on underestimated income taxpayments (compositeS corporations 14 0and composite partnerships only; from Form 83-305, line 17)
15 Late payment interest 15 0
16 Late payment penalty 16 0
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
Pass-ThroMishn i Tax Return
2013 e.g.2
FEIN 640848191
17 Late filing penalty (minimum income tax penalty $100) 17 O
18 Total balance due(if line 9 is larger than line 12, add line 13 throughline 17) 18 25
19 Total overpayment(if line 12 is larger than line 9, subtract line 9 from line 12) 19 O
20 Overpayment credited to next year(from line 19) 20 0
21 Overpayment to be refunded(line 19 minus line 20) 21 0
See instructions for electronic payment options or attach payment voucher, Form 84-300, with check or money order for balance due.
1 Iffinal retum, enter reason and date effective: Date
Ifthe entity has been sold or merged or incorporated, complete the following: Name, address and FEIN ofthe new existingcorporation:FEIN
2 If amended retum, check reason. Mississippi Correction Federal Correction Other
3 if a partnership or LLC, has a federal election been made to file as a corporation? Yes No
4 Check if the company has been audited by the IRS. Ifthe company has been audited, what year(s) are involved?
List all pass-through entities in Mississippi that the S corporation / Partnership invested in during the tax year. Attach additional schedule(s),Form 84-105, page 4, if needed.
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
16193 02/1742014 6:46 PM
, Form 84-105-13-3-31181 (Rev. 09/13)
Ellllllllllllllllli Pass - Th ghE i chedule2013
FEIN 640848191
List all qualified subchapter S subsidiaries (Q-Sub) and/or disregarded entities. Attach additional schedule(s), Form 84-105, page 4, if needed.
RART IV ENTITY OFFICER INFORMATION
List the owners, officers, directors, or partners who have a responsibility in the fiscal management of the organization.
ÖWNERSHIPFFICER NAMEANDftTLE $$N ADDRESS PERCENTAGE
CHARLES D . HOLMES 96 N RIDGELAND CIRCLEPRESIDENT 426964086 COLUMBUS MS 39705 100.0000
X Check box if return may be discussed with preparer.
I declare, under penattles of perjury, that i have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief,this is a true, correct and complete retum. Declaration of preparer (other than taxpayer) is based on all Information of which preparer has any knowledge.
PRESIDENT 662 329 4103Officer Signatureand Title Date Business Phone
02/17/14 PO BOX 1216Paid Preparer Signature Date Paid Preparer Address
PO1311378 662 494 5732 EST POINT MS 39773-1216Paid Preparer PTIN Paid Preparer Phone City State Zip Code
Mail Return To: Department of Revenue P.O. BOX 23050 Jackson, MS 39225-3050
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
•I IWoudig/ILUIROAOrlVI
- Form83-120-13-3-1181(Rev.09/13) Mississippi Balance Sheet Per BooksFEIN 640848191
RIDGELAND WASTE DISPOSAL , INC.
ASSETS (A) Amount {B) Total (C)Amount (D) Total1 Cash 857 7962a Trade notes and accounts receivable
b Less allowance for bad debts3 Inventories4 U.S. govemment obligations5 Tax-exempt securities (see instructions)6 Other current assets (attach statement)7 Loans to shareholders8 Mortgage and real estate loans9 Other investments (attach statement)10a Buildings and other depreciable assets 48391 48391
b Less accumulated depreciation 47557 834 48154) 23711a Depletable assets ŠlË!
b Less accumulated depletion12 Land (net of any amortization) 500 50013a Intangible assets (amortizable only)
b Less accumulated amortization14 Other assets (attach statement) 4 60 4 6015Totalassets .................... . .... ... . .
2651 1993LIABILITIES AND SHAREHOLDER'S EQUITY
16 Accounts payable17 Mortgages, notes, bonds payable in less than 1 year18 Other current liabilities (attach statement)19 Loans from shareholders20 Mortgages, notes, bonds payabi nt year or more21 Other liabilities (attach statement)22 Capital stock: a Preferred stock
bCommonstock 1000 1000 1000 100023 Additional paid-in capital24 Retained eamings-Appropriated (attach statement)25 Retained eamings-Unappropriated 1651 99326 Adjustments to shareholders' equity (attach statement)27 Less cost of treasuly stock ( )28 Total liabilities and shareholders' equity 2 651 1993
IMMUNE EMEWMM1 Net income (loss) per books -658 7 IncomeRecordedonBooksThisYear2 Federal income tax per books Not IncludedonThisRetum (ltemize):3 Excess of capital losses over capital gains Tax-ExemptInterest 54 income subject to tax not recorded on books
thisyear (itemize):8 Deductionsonthisretum not charged
5 Expenses recorded on books this year not againstbookincomethisyear (itemize):deducted on this return (itemize): a Depreciation $a Depreciation $ b Charitablecontributions $b Charitable contributions $c Travel and entertainment $
STMT 2 381 381 9 Add lines 7 and 86 Add lines 1 throuph 5 . . . . . . . . . . . . . .
-277 10 Income(Dame 1,line 28) line6 less line9 -27 7
1 Balance at beginning of year 1651 5 Distributions: a Cash2 Net income (loss) per books -658 b Stock3 Other increases (itemize): c Property
6 Otherdecreases (itemize): STMT 4 658SEE STMT 3 658 T Add lines 5 and 6 658
4 Add lines 1,2, and 3............... 1651 8 Balanceat endofyear (line4lessline7) 993
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
Net Tax blSo
chedule2013
FEIN 640848191 RIDGELAND WASTE DISPOSAL, INC.
1 Ordinary business income (loss) (from federal Form 11208, page 1, line 21 or federalForm 1065, page 1, line 22. Ifmultistate direct accounting, enter zero and skip to line 25) 1 -277
2 Total federal Schedule K income (pass-through items not included in line i above fromfederal Form 11208, page 3, Schedule K, line 2 throughline 6 or from federal Form 1065,page 4, Schedule K, line 2 throughline 11) 2 0
3 Total federal Schedule K deductions (pass-through items not included in line 1 abovefrom federal Form 11208, page 3, Schedule K, line 11 through line 12d or from federal 3 0Form 1065, page 4, Schedule K, line 12 through line 13d)
4 Total federal business income (loss)(line i plus line 2 minus line 3) 4 -277
5 State, local or foreigngovemment taxesbased onincome 5
6 Interest on obligations of other states or political subdivisions (net of expenses) 6
7 Depletion expense in excess of cost 7
8 Federal special depreciation allowance 8
9 Other additions required by law (attach schedule) 9
10 Total additions(add line 5 throughline 9) 10
11 Interest on obligations of the United States (net of expenses) 11
12 Wages reduced on federal return for federal employment taxcredits 12
13 income (loss) from partnership, S corporationor trust 13
14 income (loss) from construction contracting or production of natural mineral resource 14products (net of expenses)
15 Additional depreciation due to a difference in the depreciable base for federal and state 15 0purposes (attach schedule)
16 Other deductions (attach schedule) 16
17 Total deductions(add line 11 through line 16) 17
If 100% Mississippi,.complete IIne 18 then skip to page 2, line 22
18 Adjusted federal income (loss)(line 4 plus line 10 minus line 17) 18 -277
19 Adjustment for nonbusiness income (loss) net of expenses 19(from Form 84-150, column E, line 2)
20 Apportionable business income (loss) (line 18 minus line 19) 20 -277
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
Form 84-122-13-3-2-181 (Rev. 09/13)Mississippi
Net Taxable In orûe Schedulevaa.2
2013FEIN 640848191
21 Apportionment ratio (enter ratio and check box as shown on Form 84-125, Part II) 21
Sales (retail) Manufacturers (retail) Manufacturers (wholesale), Special FormulaFinancial Institutions, Pipehnes
22 Mississippi apportioned income (loss) (multiplyJine 20 by line 21) 22 -277
23 Nonbusiness income (loss) allocatedto Mississippi (from Form 84-150, column F, line 2) 23
24 Mississippi income (loss) from partnership, S corporationor trust 24(attach Mississippi K-1's, Form 84-132)
25 Mississippi income (loss) fromconstructioncontracting or production of naturalmineral resource products (from Form 84-124, page 2, line 31 and/or page 3, line 46) 25
26 Other adjustments required by law (attach schedule) 26
27 Income exemption(attach schedule; if not applicable, enter zero) 27 0
28 Total income (loss) apportionedand directly allocated to Mississippi (add line 22 28 -277
throughline 27)
If filing composite, complete lines 29 through 32
29 Mississippi composite net income (loss) (from Form 84-131) 29
30 Composite return filing adjustment (attach schedule) 30
31 Less Mississippi compositenet operating loss deduction (fromForm 84-155, line 2) 31
32 Mississippi composite net taxable income (lossXIine 29 minus line 30 and line 31; 32 0enter on Form 84-105, line 5. Ifnegative, enter zero on Form 84-105, line 5)
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
2013FEIN 640848191 Partnership I LLCI LLP (Federal 1065) X S Corporation (Federal1120-S)RIDGELAND WASTE DISPC
COLUMWA COLUMRS COLUMNO ¢OLUMNOOWNGR/ PARTNER NAME OWNERSHIP% A MISStS$tPP1TAXABLE$NCOME(LOSS NOR-MIS$f35tPPt TAXABLE10 TYPE I$NTER 25% AS 25£900) B CREDIT CODB G CREDITAMÓUNT INCOME iLOS$)
1NAME CHARLES D. HOLM 100.0000 -277
FEIN STATE MS
SSN X 426964086 N COMPOSITE
NAME
FEIN STATE
SSN COMPOSITE
NAME
FEIN STATE
SSN COMPOSITE
NAME
FEIN STATE
SSN COMPOSITE
NAME
FEIN STATE
SSN COMPOSITE
2 Total column B, column C and column D 100 . 0000 -277
(from above)
3 Totals from additional pages (totalof column B,column C and column D from Form 84-131, page 2)
4 Total taxableincome (loss) and totaltax credits(totalof column C, line 2 plus line 3 and totalcolumn D, line 2 plus line 3. Composite filers entertotal composite income from column C, line 4a on 100 . 0000 -277
Form 84-105, page 1, line 5.
5 Total net income (loss) (column C, line 4a plus column D, line 4) -277
L**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
Form 84-132-13-3-1-181 (Rev. 09/13) swalSSISSippiSchedule K-1
2013X S Corporation Partnership FinatK-1 Amended K-1 Composite
A Entity FEIN 640848191 W!Rilli!!liigild fiël ig@ëidgå dššl ( igigggiggi1 Ordinary business income (loss) 15 Self-employment eamings (loss)
B Entity'sname, address, city,state and zip code -2 77RID GELAND WASTE DI SPOSAL , INC . 2 Net rental real estate income (loss)
96 NORTH RIDGELAND CIRCLECOLUMBUS MS 39705 3 Other net rental income (loss) 16 Credits
C Ifpartnership box was checked above, isthe partnershipa publicly traded partnership (PTP)? 4 Guaranteed payments
5 Interest income 17 Foreign transactionsD Owner/partner'sSSNorFEIN 426964086
6a Ordinarydividends
E Owner / partner's name, address, city,state and zip code6b Qualifieddividends
CHARLES D . HOLMES96 NORTH RIDGELAND CIRCLECOLUMBUS MS 39705 7 Royalties 18 Altemativeminimumtax
F General partner or LLC Limited partner or other LLC (AMT)itemsmember-manager member 8 Net short-term capital gain (loss)
G What type of entity is the partner?
H Checkboxif5%ofthenetgainI profitwaswithheld.Enter 9a Net long-term capitalgain (loss) 19 Items affectingSH basisamountofwithhokfingremittedforpartner
Sb Collectibles (28%) gain (loss)
I Partner's share of profit, loss and capital:Beginning Ending 9c Unrecapturedsection 1250 gain 20 Tax-Exemptincome and
Profit nondeductible expensesLoss 10 Net section 1231 gain (loss) -3Û1Capital
11 Other income (loss)
J Partner's share of liabilities at year end:Nonrecourse 12 Charitablecontributions 21 Distributions
Qualifiednonrecourse financing
Recourse 13 Section 179 deduction
K Partner's Mississippi capital account analysis: 14 Other deductions 22 Other information
Beginning capital account
Capital contributed during the yearCurrent year increase (decrease)
Withdrawals and distributions ( PART R MIS$ $$WW TAX CREDif i
Ending capital account (Fater tradtt& de amt flame froitt Ë wn 44 01)Code Credit Amount
Tax Basis GAAP Other
L Did the partner contributepropertywith a built-in gain or loss?
Yes No
if "Yes",attach statement.
M Shareholder's percentage ofstockownershipfortaxyear 100.000000
N Mississippi apportionment 10 0 . OOOOratio for tax year
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
MS
Sche
dule
KIn
com
eW
orks
heet
Form
84-1
05|
2013
Tax
year
begi
nnin
g01
/01/
13,an
den
ding
12/3
1/13
Nam
eEm
ploy
erId
entif
icat
ion
Num
ber
RID
GEL
AN
DW
AST
ED
ISPO
SAL,
INC
.64
-084
8191
Res
iden
tTo
tal
Non
resi
dent
Dis
tribu
tive
Non
appo
rtion
edTo
tal
Mis
siss
ippi
Dis
tribu
tive
Shar
eO
rAllo
cate
dSu
bjec
tTo
App
ortio
ned
Allo
cate
dSh
are
Type
ofin
com
eA
mou
ntA
mou
ntA
ppor
tionm
ent
Tota
lA
mou
ntA
mou
nt
Ord
inar
ybus
ines
sinc
ome(
loss
)-2
77-2
77-2
77-2
77
Net
rent
alre
ates
tate
inco
me
(loss
)
Oth
erne
tren
talin
com
e (lo
ss)
Inte
rest
inco
me
Div
iden
ds
Roy
altie
s
Net
shór
t-ter
mca
pita
l gain
(loss
)
Net
long
-term
capi
talg
ain
(loss
)
Net
sect
ion1
231
gain
(loss
)
Oth
erin
com
e(lo
ss)
Sect
ion
179
dedu
ctio
n
Cha
ritab
leco
ntrib
utio
ns
Oth
erde
duct
ions
Res
iden
tN
etIn
com
e-2
77
Non
resi
dent
Net
Inco
me
-277
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **
16193 RIDGELAND WASTE Ð\SPOSAL, INC. 2/17/2014 6:46 PM64-0848191 Mississippi StatementsFYE: 12/31/2013
Statement 1 - Form 83-120, Schedule L, Line 14 - Other Assets
Beginning EndDescription of Year of Year
DEPOSITS $ 460 $ 460
TOTAL $ 460 $ 460
Statement 2 - Form 83-120, Schedule Md, Line 5 - Expenses on Books Not on Return
Description AJnount
PAYROLL TAXES $ 381
TOTAL $ 381
Statement 3 -Form 83-120, Schedule M-2, Line 3 - Other Increases
Description AJnount
BOOK LOSS STATED ON LINE 2 $ 658
TOTAL $ 658
Statement 4 -Form 83-120, Schedule M-2, Line 6 - Other Decreases
Description AJnount
ORDINARY LOSS $ 277OTHER DECREASES AAA 381
TOTAL $ 658
14
**MPSC Electronic Copy ** 2014-UN-115 Filed on 05/27/2014 **