Civic Intelligence

Calhoun County Water Association Inc

990 • Fiscal year 2014 • EIN 20-0679304

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

Organization ProfileN/A
PO Box 362Hampton, AR 71744

(870) 798-2422

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.60x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

7.01x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

3rd percentile

-52%

Higher net margin than 3% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

67th percentile

$1,800

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

8th percentile

-5.2%

Faster asset growth than 8% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

62nd percentile

4.8%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$3,015,066

Down $166,794 (-5.2%) from 2013

Net Assets

Down

$1,215,781

Down $133,962 (-9.9%) from 2013

Liabilities

Down

$1,799,285

Down $32,832 (-1.8%) from 2013

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin3rd percentile

Revenue

Up

$256,846

Up $11,857 (+4.8%) from 2013

Expenses

Up

$390,808

Up $17,045 (+4.6%) from 2013

Net Income

Down

-$133,962

Down $5,188 (-4.0%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,687,996Liabilities 2010: $1,909,094Net Assets 2010: $1,778,9022010Assets 2011: $3,509,914Liabilities 2011: $1,884,172Net Assets 2011: $1,625,7422011Assets 2012: $3,340,191Liabilities 2012: $1,861,674Net Assets 2012: $1,478,5172012Assets 2013: $3,181,860Liabilities 2013: $1,832,117Net Assets 2013: $1,349,7432013Assets 2014: $3,015,066Liabilities 2014: $1,799,285Net Assets 2014: $1,215,7812014Assets 2015: $2,874,256Liabilities 2015: $1,772,795Net Assets 2015: $1,101,4612015Assets 2016: $2,858,348Liabilities 2016: $1,734,745Net Assets 2016: $1,123,6032016Assets 2017: $3,172,175Liabilities 2017: $1,879,390Net Assets 2017: $1,292,7852017Assets 2018: $2,812,120Liabilities 2018: $1,670,808Net Assets 2018: $1,141,3122018Assets 2019: $2,668,658Liabilities 2019: $1,625,509Net Assets 2019: $1,043,1492019Assets 2020: $2,465,648Liabilities 2020: $1,588,890Net Assets 2020: $876,7582020Assets 2021: $2,469,333Liabilities 2021: $1,767,545Net Assets 2021: $701,7882021Assets 2022: $2,221,223Liabilities 2022: $1,713,629Net Assets 2022: $507,5942022Assets 2023: $2,002,130Liabilities 2023: $1,647,061Net Assets 2023: $355,0692023Assets 2024: $1,834,437Liabilities 2024: $1,596,026Net Assets 2024: $238,4112024

Highlighted filing

2014

Assets$3,015,066
Liabilities$1,799,285
Net Assets$1,215,781
Open 2014 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $386,0752010Expenses 2011: $384,3912011Expenses 2012: $382,4362012Revenue 2013: $244,989Expenses 2013: $373,763Net Income 2013: -$128,7742013Revenue 2014: $256,846Expenses 2014: $390,808Net Income 2014: -$133,9622014Revenue 2015: $270,586Expenses 2015: $395,555Net Income 2015: -$124,9692015Revenue 2016: $423,310Expenses 2016: $401,168Net Income 2016: $22,1422016Revenue 2017: $574,854Expenses 2017: $405,672Net Income 2017: $169,1822017Revenue 2018: $278,443Expenses 2018: $429,916Net Income 2018: -$151,4732018Revenue 2019: $337,434Expenses 2019: $435,597Net Income 2019: -$98,1632019Revenue 2020: $291,782Expenses 2020: $458,173Net Income 2020: -$166,3912020Revenue 2021: $278,006Expenses 2021: $452,976Net Income 2021: -$174,9702021Revenue 2022: $276,717Expenses 2022: $470,911Net Income 2022: -$194,1942022Revenue 2023: $297,675Expenses 2023: $450,200Net Income 2023: -$152,5252023Revenue 2024: $348,739Expenses 2024: $465,397Net Income 2024: -$116,6582024

Highlighted filing

2014

Revenue$256,846
Expenses$390,808
Net Income-$133,962
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$256,846
Mission and Program Overview

Mission

The organization was established to provide safe clean potable water to residents in the outlying rural areas of calhoun county arkansas

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,013,337$2,832,962▼ $180,375
Cash and Non-Interest-Bearing Accounts$141,283$162,121▲ $20,838
Accounts Receivable$24,240$16,983▼ $7,257
Prepaid Expenses and Deferred Charges$3,000$3,000→ $0
Total Assets$3,181,860$3,015,066▼ $166,794
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,778,988$1,749,838▼ $29,150
Other Liabilities$42,950$42,100▼ $850
Accounts Payable and Accrued Expenses$10,179$7,347▼ $2,832
Total Liabilities$1,832,117$1,799,285▼ $32,832
Net Assets / Fund Balance
Unrestricted Net Assets$1,349,743$1,215,781▼ $133,962
Total Net Assets Fund Balance$1,349,743$1,215,781▼ $133,962
Total Liabilities and Net Assets / Fund Balance$3,181,860$3,015,066▼ $166,794

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,823,562$1,875,377$4,698,939
Land$9,400-$9,400
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleBaseTotal
Pam NewtonSecretary/treasurer$1,800$1,800
La Joyce WilliamsBoard Member$600$600
Mike MillerBoard Member$600$600
Billy Frank WilliamsPresident$550$550
Thom MeansVice President$550$550
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$256,502
Investment Income
$0
Other Revenue
$344
Change in Net Assets
$-133,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$390,808
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$187,672--$187,672
Interest$76,258--$76,258
Fees for Services Management$61,645--$61,645
Fees for Services Accounting-$21,508-$21,508
Occupancy$14,313--$14,313
Insurance$4,299--$4,299
Office Expenses-$3,071-$3,071
Other Expenses$1,980--$1,980
All Other Expenses$479--$479
Total Functional Expenses$366,229$24,579$0$390,808
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposit Liability$42,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The organization has no employees and the board of directors performs all management responsibilities. Federal form 990 was prepared by a local cpa firm and provided to the board of directors to be approved and submitted”

Form 990, Part VI, Section B, Line 12C

“Board members are asked to sign conflict of interest statements annually”

Form 990, Part VI, Section C, Line 19

“The organization makes its information available to the public at its monthly board meetings and upon request”

Filing and Contact Details

Filer

Filer Name
Calhoun County Water Association Inc
EIN
20-0679304
Phone
8707982422
Address
PO BOX 362, HAMPTON, AR 71744

Signing Officer

Name
Pam Newton
Title
Secretary/treasurer
Phone
8707982422
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Newton
Formed
2003
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
EMRICH & SCROGGINS LLP CPA'S
Address
100 EAST PEACH SUITE 330, EL DORADO, AR 71730-5874
Preparer
Stacy D Scroggins
Phone
8708626510
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Note 5 accounting for uncertain tax positions the organization is exempt from federal income taxes under section 501(c)(12) of the internal revenue code, except on net income derived from unrelated business activities. At december 31, 2012, the organization had no tax liability related to unrelated business activity. The organization believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions material to the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in process. The organizations federal exempt organization income tax returns (form 990) for 2009, 2010 and 2011 are subject to examination by the irs, generally for three years after they were filed.”

Raw XML Appendix313 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION WAS ESTABLISHED TO PROVIDE SAFE CLEAN POTABLE WATER TO RESIDENTS IN THE OUTLYING RURAL AREAS OF CALHOUN COUNTY ARKANSAS
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0479
IRS990/AllOtherExpensesGrp/TotalAmt0479
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IRS990/BooksInCareOfDetail/PhoneNum08707984664
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 5 ACCOUNTING FOR UNCERTAIN TAX POSITIONS THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. AT DECEMBER 31, 2012, THE ORGANIZATION HAD NO TAX LIABILITY RELATED TO UNRELATED BUSINESS ACTIVITY. THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROCESS. THE ORGANIZATIONS FEDERAL EXEMPT ORGANIZATION INCOME TAX RETURNS (FORM 990) FOR 2009, 2010 AND 2011 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO EMPLOYEES AND THE BOARD OF DIRECTORS PERFORMS ALL MANAGEMENT RESPONSIBILITIES. FEDERAL FORM 990 WAS PREPARED BY A LOCAL CPA FIRM AND PROVIDED TO THE BOARD OF DIRECTORS TO BE APPROVED AND SUBMITTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ASKED TO SIGN CONFLICT OF INTEREST STATEMENTS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS INFORMATION AVAILABLE TO THE PUBLIC AT ITS MONTHLY BOARD MEETINGS AND UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0390808
IRS990/TotalGrossUBIAmt0256846
IRS990/TotalLiabilitiesBOYAmt01832117
IRS990/TotalLiabilitiesEOYAmt01799285
IRS990/TotalLiabilitiesGrp/BOYAmt01832117
IRS990/TotalLiabilitiesGrp/EOYAmt01799285
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01349743
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01215781
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0366229
IRS990/TotalProgramServiceRevenueAmt0256502
IRS990/TotalReportableCompFromOrgAmt04100
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256846
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0256846
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03181860
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03015066
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01349743
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01215781
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0HAMPTON
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd071744
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAM NEWTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08707982422
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALHOUN COUNTY WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CALH
ReturnHeader/Filer/EIN0200679304
ReturnHeader/Filer/PhoneNum08707982422
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 362
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710825859
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EMRICH & SCROGGINS LLP CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 EAST PEACH SUITE 330
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL DORADO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0717305874
ReturnHeader/PreparerPersonGrp/PhoneNum08708626510
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACY D SCROGGINS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-16T13:40:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,015,066
Liabilities
$1,799,285
Net assets
$1,215,781
Revenue
$256,846
Expenses
$390,808
Net income
-$133,962
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.83$1.60$0.24$0.35$0.47$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.00$1.65$0.36$0.30$0.45$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.22$1.71$0.51$0.28$0.47$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.47$1.77$0.70$0.28$0.45$0.17
2020Detailed filing. Detailed filing data is available for this year.$2.47$1.59$0.88$0.29$0.46$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.67$1.63$1.04$0.34$0.44$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.81$1.67$1.14$0.28$0.43$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.17$1.88$1.29$0.57$0.41$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.86$1.73$1.12$0.42$0.40$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.87$1.77$1.10$0.27$0.40$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.02$1.80$1.22$0.26$0.39$0.13
2013Detailed filing. Detailed filing data is available for this year.$3.18$1.83$1.35$0.24$0.37$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$1.86$1.48$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$1.88$1.63$0.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$1.91$1.78$0.39