Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Northeast Water Association
EIN 58-2054791 • 501(c)12 • Dewitt, AR
Profile
Distribution of water to rural area
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.14x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$228,433
Down $34,649 (-13%) from 2023
Liabilities
Up$32,572
Up $1,568 (+5.1%) from 2023
Net Assets
$195,861
No earlier filing loaded for comparison.
Revenue
Down$25,907
Down $3,332 (-11%) from 2023
Expenses
Up$51,077
Up $5,653 (+12%) from 2023
Net Income
Down-$25,170
Down $8,985 (-56%) from 2023
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $228,433
- Liabilities
- $32,572
- Net assets
- $195,861
- Revenue
- $25,907
- Expenses
- $51,077
- Net income
- -$25,170
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 12, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $121,614
Mission and Program Overview
Mission
Distribution of water to rural area
Program Services
| Description | Grants | Expenses |
|---|---|---|
| FURNISH WATER TO RURAL AREA OF ARKANSAS COUNTY | $0 | $51,077 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JAMES ADAMS | Director | - | $0 | - | - |
| DON ROBERSON | Director | - | $0 | - | - |
| RICK DEVINEY | Director | - | $0 | - | - |
| JOHN NEUKAM | Director | - | $0 | - | - |
| ED MCKINLEY | Secretary | - | $0 | - | - |
| EDDIE ROBERSON | President | - | $0 | - | - |
| JON HORNBECK | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Northeast Water Association
- EIN
- 58-2054791
- Phone
- 8709465036
- Address
- P O BOX 151, DEWITT, AR 72042
Signing Officer
- Name
- Jon Hornbeck
- Title
- Treasurer
- Phone
- 8709465036
- Signed
- 2026-02-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Erwin & Company Pa
- Address
- 6311 RANCH DRIVE, LITTLE ROCK, AR 72223
- Preparer
- Kevin a Freier
- Phone
- 5018687486
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: bank & cd interest. Amount: 4,923.”
Form 990-ez, Part I, Line 7 - Sales of Inventory
“Income: gross receipts: 116,691. Returns and allowances: 0. Less cost of goods sold: 95,707. Gross profit: 20,984. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 95,707. Cost of labor: 0. Materials and supplies: 0. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 95,707.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: insurance. Amount: 3,446. Description: supplies. Amount: 1,675. Description: payroll taxes. Amount: 842. Description: postage. Amount: 2,733. Description: dues and subscriptions. Amount: 1,385. Description: bank service charges. Amount: 435. Description: miscellaneous expenses. Amount: 106. Total to form 990-ez, line 16: 10,622.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: customer meter deposits. Beg. Of year amount: 30,988. End of year amount: 32,501. Description: payroll liabilities. Beg. Of year amount: 507. End of year amount: 71.”
Raw XML Appendix137 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8709460038 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 151 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DEWITT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 72042 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 252526 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 228433 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 95707 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -25170 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 16500 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 252526 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 228433 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 20984 |
| IRS990EZ/GrossReceiptsAmt | 0 | 121614 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 116691 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4923 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 221031 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 195861 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 221031 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 195861 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 13705 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JAMES ADAMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DON ROBERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RICK DEVINEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JOHN NEUKAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ED MCKINLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | EDDIE ROBERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JON HORNBECK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10622 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | DISTRIBUTION OF WATER TO RURAL AREA |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FURNISH WATER TO RURAL AREA OF ARKANSAS COUNTY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 51077 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 10250 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | AR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 31495 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 32572 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 51077 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 51077 |
| IRS990EZ/TotalRevenueAmt | 0 | 25907 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: BANK & CD INTEREST. AMOUNT: 4,923. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INCOME: GROSS RECEIPTS: 116,691. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 95,707. GROSS PROFIT: 20,984. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 95,707. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 95,707. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: INSURANCE. AMOUNT: 3,446. DESCRIPTION: SUPPLIES. AMOUNT: 1,675. DESCRIPTION: PAYROLL TAXES. AMOUNT: 842. DESCRIPTION: POSTAGE. AMOUNT: 2,733. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 1,385. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 435. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 106. TOTAL TO FORM 990-EZ, LINE 16: 10,622. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: CUSTOMER METER DEPOSITS. BEG. OF YEAR AMOUNT: 30,988. END OF YEAR AMOUNT: 32,501. DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 507. END OF YEAR AMOUNT: 71. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JON HORNBECK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8709465036 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NORTHEAST WATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NORT |
| ReturnHeader/Filer/EIN | 0 | 582054791 |
| ReturnHeader/Filer/PhoneNum | 0 | 8709465036 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 151 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DEWITT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72042 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 710603587 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ERWIN & COMPANY PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6311 RANCH DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LITTLE ROCK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 72223 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5018687486 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEVIN A FREIER |
| ReturnHeader/ReturnTs | 0 | 2026-02-12T11:26:38-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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