Civic Intelligence

Oak Grove Water Users Association

990 • Fiscal year 2018 • EIN 71-0412284

Jan 01, 2018 to Dec 31, 2018 • Filed on Feb 16, 2019

Organization ProfileN/A
502 Pleasant Valley RoadVan Buren, AR 72956

(479) 474-1772

Siviq Scores

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

Liabilities / Assets

20th percentile

0.03x

Higher debt load relative to assets than 20% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

26th percentile

0.19x

Higher debt load relative to revenue than 26% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Net Margin

83rd percentile

24%

Higher net margin than 83% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Asset Growth

74th percentile

4.3%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

27th percentile

-0.1%

Faster revenue growth than 27% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$3,609,603

Up $148,873 (+4.3%) from 2017

Net Assets

Up

$3,499,506

Up $142,266 (+4.2%) from 2017

Liabilities

Up

$110,097

Up $6,607 (+6.4%) from 2017

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin83rd percentile

Revenue

Down

$588,589

Down $529 (-0.1%) from 2017

Expenses

Down

$446,323

Down $2,750 (-0.6%) from 2017

Net Income

Up

$142,266

Up $2,221 (+1.6%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,529,860Liabilities 2010: $99,608Net Assets 2010: $2,430,2522010Assets 2011: $2,650,484Liabilities 2011: $100,299Net Assets 2011: $2,550,1852011Assets 2012: $2,794,746Liabilities 2012: $100,731Net Assets 2012: $2,694,0152012Assets 2013: $2,915,621Liabilities 2013: $97,986Net Assets 2013: $2,817,6352013Assets 2014: $3,071,444Liabilities 2014: $100,050Net Assets 2014: $2,971,3942014Assets 2015: $3,198,020Liabilities 2015: $102,123Net Assets 2015: $3,095,8972015Assets 2016: $3,321,046Liabilities 2016: $103,851Net Assets 2016: $3,217,1952016Assets 2017: $3,460,730Liabilities 2017: $103,490Net Assets 2017: $3,357,2402017Assets 2018: $3,609,603Liabilities 2018: $110,097Net Assets 2018: $3,499,5062018Assets 2019: $3,748,997Liabilities 2019: $121,355Net Assets 2019: $3,627,6422019Assets 2020: $3,809,158Liabilities 2020: $124,522Net Assets 2020: $3,684,6362020Assets 2021: $3,939,785Liabilities 2021: $194,680Net Assets 2021: $3,745,1052021Assets 2022: $4,000,934Liabilities 2022: $151,582Net Assets 2022: $3,849,3522022Assets 2023: $4,331,912Liabilities 2023: $152,130Net Assets 2023: $4,179,7822023

Highlighted filing

2018

Assets$3,609,603
Liabilities$110,097
Net Assets$3,499,506
Open 2018 Filing

Operations Trend

Revenue Growth27th percentile

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

$1.0M$500K$0Expenses 2010: $439,0602010Revenue 2011: $627,352Expenses 2011: $507,419Net Income 2011: $119,9332011Expenses 2012: $484,4412012Revenue 2013: $553,944Expenses 2013: $430,324Net Income 2013: $123,6202013Revenue 2014: $595,397Expenses 2014: $441,638Net Income 2014: $153,7592014Revenue 2015: $559,542Expenses 2015: $435,039Net Income 2015: $124,5032015Revenue 2016: $599,005Expenses 2016: $477,707Net Income 2016: $121,2982016Revenue 2017: $589,118Expenses 2017: $449,073Net Income 2017: $140,0452017Revenue 2018: $588,589Expenses 2018: $446,323Net Income 2018: $142,2662018Revenue 2019: $571,465Expenses 2019: $443,329Net Income 2019: $128,1362019Revenue 2020: $571,360Expenses 2020: $514,366Net Income 2020: $56,9942020Revenue 2021: $585,850Expenses 2021: $525,381Net Income 2021: $60,4692021Revenue 2022: $621,067Expenses 2022: $526,721Net Income 2022: $94,3462022Revenue 2023: $855,544Expenses 2023: $525,114Net Income 2023: $330,4302023

Highlighted filing

2018

Revenue$588,589
Expenses$446,323
Net Income$142,266
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Feb 16, 2019
Return Version
2018v3.1
Gross Receipts
$588,589
Mission and Program Overview

Mission

To provide safe drinking water to over 1,000 homes and businesses to residents in the oak grove community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,169,365$2,099,261▼ $70,104
Cash and Non-Interest-Bearing Accounts$1,015,162$1,211,710▲ $196,548
Savings and Temporary Cash Investments$267,936$271,142▲ $3,206
Accounts Receivable$5,446$4,515▼ $931
Prepaid Expenses and Deferred Charges$1,008$1,018▲ $10
Total Assets$3,460,730$3,609,603▲ $148,873
Other Assets Total$1,813$21,957▲ $20,144
Liabilities
Other Liabilities$74,261$81,220▲ $6,959
Accounts Payable and Accrued Expenses$29,229$28,877▼ $352
Total Liabilities$103,490$110,097▲ $6,607
Net Assets / Fund Balance
Unrestricted Net Assets$3,357,240$3,499,506▲ $142,266
Total Net Assets Fund Balance$3,357,240$3,499,506▲ $142,266
Total Liabilities and Net Assets / Fund Balance$3,460,730$3,609,603▲ $148,873

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,054,718$1,209,060$3,263,778
Land$44,543-$44,543
Equipment-$1,941$1,941
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
John OwenPresident
Joe WaldenDirector
John BosterDirector
Lonnie JenningsDirector
Randy McdanielDirector
Larry BlackSec/treas
Jim McclureVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$586,945
Investment Income
$1,644
Other Revenue
$0
Change in Net Assets
$142,266

Audited Revenue Reconciliation

Revenue per Audited Statements
$588,589
Total Revenue per Audited Statements
$588,589
Total Revenue per Form 990
$588,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$424,284
Salaries, Compensation, and Employee Benefits$22,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$70,104--$70,104
Other Salaries and Wages$20,400--$20,400
All Other Expenses$6,662--$6,662
Other Expenses$5,488--$5,488
Fees for Services Accounting$4,500--$4,500
Travel$3,923--$3,923
Insurance$2,920--$2,920
Payroll Taxes$1,639--$1,639
Office Expenses$361--$361
Interest$57--$57
Total Functional Expenses$446,323$0$0$446,323

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$446,323
Total Expenses per Audited Statements$446,323
Total Expenses per Form 990$446,323
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 Meter Deposits$81,220
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Members consist of water customers that reside in the area that the association provides their water services.”

Form 990, Page 6, Part VI, Line 7A

“Board members are elected by the members of the association at the annual meeting.”

Form 990, Page 6, Part VI, Line 11B

“Once the financials and form 990 are completed, they are reviewed by the board members and a motion is made to approve such documents.”

Form 990, Page 6, Part VI, Line 19

“The board meetings are open to members where issues are placed on an agend a for discussion. The association is of such a size that any member is aware of where the records are maintained.”

Filing and Contact Details

Filer

Filer Name
Oak Grove Water Users Association
EIN
71-0412284
Phone
4794741772
Address
502 PLEASANT VALLEY ROAD, VAN BUREN, AR 72956

Signing Officer

Name
Larry Black
Title
Sec/treas
Phone
4794741772
Signed
2019-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Black
Formed
1968
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
Przybysz & Associates Cpas Pc
Address
4200 JENNY LIND RD STE B, FORT SMITH, AR 72901
Preparer
Marc Lux CPA
Phone
4796490888
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide water to the residents of the oak grove community.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Generally accepted accounting principles require tax effects from an uncertain tax position to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. If an uncertain tax position meets the more-likely-than-not threshold, the largest amount of tax benefit that is greater than 50% likely to be recognized upon ultimate settlement with the taxing authority is recorded. The association's primary tax positions relate to its status as a not-for-profit entity exempt from income taxes and classification of activities related to its exempt purpose. The association has analyzed its tax positions taken for filings with the internal revenue service. It believes that its filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on its financial condition, results of operations, or cash flows. The association's tax years for 2016, 2017 and 2018 are subject to examination by the internal revenue service as of december 31, 2018.”

Raw XML Appendix329 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. THE ASSOCIATION'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. THE ASSOCIATION HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE. IT BELIEVES THAT ITS FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. THE ASSOCIATION'S TAX YEARS FOR 2016, 2017 AND 2018 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0446323
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE WATER TO THE RESIDENTS OF THE OAK GROVE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS CONSIST OF WATER CUSTOMERS THAT RESIDE IN THE AREA THAT THE ASSOCIATION PROVIDES THEIR WATER SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ELECTED BY THE MEMBERS OF THE ASSOCIATION AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONCE THE FINANCIALS AND FORM 990 ARE COMPLETED, THEY ARE REVIEWED BY THE BOARD MEMBERS AND A MOTION IS MADE TO APPROVE SUCH DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD MEETINGS ARE OPEN TO MEMBERS WHERE ISSUES ARE PLACED ON AN AGEND A FOR DISCUSSION. THE ASSOCIATION IS OF SUCH A SIZE THAT ANY MEMBER IS AWARE OF WHERE THE RECORDS ARE MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03460730
IRS990/TotalAssetsEOYAmt03609603
IRS990/TotalAssetsGrp/BOYAmt03460730
IRS990/TotalAssetsGrp/EOYAmt03609603
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0446323
IRS990/TotalFunctionalExpensesGrp/TotalAmt0446323
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0103490
IRS990/TotalLiabilitiesEOYAmt0110097
IRS990/TotalLiabilitiesGrp/BOYAmt0103490
IRS990/TotalLiabilitiesGrp/EOYAmt0110097
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03357240
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03499506
IRS990/TotalProgramServiceExpensesAmt0446323
IRS990/TotalProgramServiceRevenueAmt0586945
IRS990/TotalRevenueGrp/ExclusionAmt01644
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0586945
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0588589
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03460730
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03609603
IRS990/TravelGrp/ProgramServicesAmt03923
IRS990/TravelGrp/TotalAmt03923
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03357240
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03499506
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0502 PLEASANT VALLEY RD
IRS990/USAddress/CityNm0VAN BUREN
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072956
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY BLACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum04794741772
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAK GROVE WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OAKG
ReturnHeader/Filer/EIN0710412284
ReturnHeader/Filer/PhoneNum04794741772
ReturnHeader/Filer/USAddress/AddressLine1Txt0502 PLEASANT VALLEY ROAD
ReturnHeader/Filer/USAddress/CityNm0VAN BUREN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072956
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId015B96C98417D9046025BA4F8373D973CFA7555B4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D0E0AF472DF92278D8347F98273770DD18D525C2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.205.197.34
ReturnHeader/FilingSecurityInformation/IPDt02019-02-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:57:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202759879
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRZYBYSZ & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04200 JENNY LIND RD STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072901
ReturnHeader/PreparerPersonGrp/PhoneNum04796490888
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02019-02-16T09:57:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,609,603
Liabilities
$110,097
Net assets
$3,499,506
Revenue
$588,589
Expenses
$446,323
Net income
$142,266
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.33$0.15$4.18$0.86$0.53$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.15$3.85$0.62$0.53$0.09
2021Summary only. Only limited summary data is available for this year.$3.94$0.19$3.75$0.59$0.53$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$0.12$3.68$0.57$0.51$0.06
2019Summary only. Only limited summary data is available for this year.$3.75$0.12$3.63$0.57$0.44$0.13
2018Detailed filing. Detailed filing data is available for this year.$3.61$0.11$3.50$0.59$0.45$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.10$3.36$0.59$0.45$0.14
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.10$3.22$0.60$0.48$0.12
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.10$3.10$0.56$0.44$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.07$0.10$2.97$0.60$0.44$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.92$0.10$2.82$0.55$0.43$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.10$2.69$0.48
2011Summary only. Only limited summary data is available for this year.$2.65$0.10$2.55$0.63$0.51$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.10$2.43$0.44