Civic Intelligence

Oak Grove Water Users Association

990 • Fiscal year 2020 • EIN 71-0412284

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 09, 2021

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

21st percentile

0.03x

Higher debt load relative to assets than 21% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

28th percentile

0.22x

Higher debt load relative to revenue than 28% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Net Margin

57th percentile

10.0%

Higher net margin than 57% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Asset Growth

57th percentile

1.6%

Faster asset growth than 57% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

32nd percentile

-0.0%

Faster revenue growth than 32% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$3,809,158

Up $60,161 (+1.6%) from 2019

Net Assets

Up

$3,684,636

Up $56,994 (+1.6%) from 2019

Liabilities

Up

$124,522

Up $3,167 (+2.6%) from 2019

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin57th percentile

Revenue

Down

$571,360

Down $105 (-0.0%) from 2019

Expenses

Up

$514,366

Up $71,037 (+16%) from 2019

Net Income

Down

$56,994

Down $71,142 (-56%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2020

Assets$3,809,158
Liabilities$124,522
Net Assets$3,684,636
Open 2020 Filing

Operations Trend

Revenue Growth32nd 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

2020

Revenue$571,360
Expenses$514,366
Net Income$56,994
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 9, 2021
Return Version
2020v4.0
Gross Receipts
$571,360
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$2,343,356$2,265,380▼ $77,976
Cash and Non-Interest-Bearing Accounts$1,122,891$1,243,350▲ $120,459
Savings and Temporary Cash Investments$277,647$282,898▲ $5,251
Accounts Receivable$4,067$16,455▲ $12,388
Prepaid Expenses and Deferred Charges$1,036$1,075▲ $39
Total Assets$3,748,997$3,809,158▲ $60,161
Liabilities
Other Liabilities$88,726$92,363▲ $3,637
Accounts Payable and Accrued Expenses$32,629$32,159▼ $470
Total Liabilities$121,355$124,522▲ $3,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,627,642$3,684,636▲ $56,994
Total Net Assets Fund Balance$3,627,642$3,684,636▲ $56,994
Total Liabilities and Net Assets / Fund Balance$3,748,997$3,809,158▲ $60,161

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,220,837$1,357,796$3,578,633
Land$44,543-$44,543
Equipment-$1,941$1,941
Compensation and Service Providers
Top Officer Pay63rd 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
$569,665
Investment Income
$1,695
Other Revenue
$0
Change in Net Assets
$56,994

Audited Revenue Reconciliation

Revenue per Audited Statements
$571,360
Total Revenue per Audited Statements
$571,360
Total Revenue per Form 990
$571,360
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$487,752
Salaries, Compensation, and Employee Benefits$26,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$77,976--$77,976
Fees for Services Other$44,042--$44,042
Other Salaries and Wages$17,400$7,250-$24,650
Other Expenses$4,695--$4,695
Fees for Services Accounting-$4,600-$4,600
Travel$3,600--$3,600
Insurance$3,306--$3,306
Payroll Taxes$1,452$512-$1,964
All Other Expenses-$1,062-$1,062
Office Expenses-$217-$217
Total Functional Expenses$500,725$13,641$0$514,366

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$514,366
Total Expenses per Audited Statements$514,366
Total Expenses per Form 990$514,366
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$92,363
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
2021-02-09
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.”

Raw XML Appendix330 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02265380
IRS990ScheduleD/TotalExpensesPerForm990Amt0514366
IRS990ScheduleD/TotalLiabilityAmt092363
IRS990ScheduleD/TotalRevenuePerForm990Amt0571360
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0571360
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0514366
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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03748997
IRS990/TotalAssetsEOYAmt03809158
IRS990/TotalAssetsGrp/BOYAmt03748997
IRS990/TotalAssetsGrp/EOYAmt03809158
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013641
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0500725
IRS990/TotalFunctionalExpensesGrp/TotalAmt0514366
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0121355
IRS990/TotalLiabilitiesEOYAmt0124522
IRS990/TotalLiabilitiesGrp/BOYAmt0121355
IRS990/TotalLiabilitiesGrp/EOYAmt0124522
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03627642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03684636
IRS990/TotalProgramServiceExpensesAmt0500725
IRS990/TotalProgramServiceRevenueAmt0569665
IRS990/TotalRevenueGrp/ExclusionAmt01695
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0569665
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0571360
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03748997
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03809158
IRS990/TravelGrp/ProgramServicesAmt03600
IRS990/TravelGrp/TotalAmt03600
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY BLACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum04794741772
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-09
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/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/PreparationDt02021-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02021-02-09T10:43:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LARRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BLACK
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,809,158
Liabilities
$124,522
Net assets
$3,684,636
Revenue
$571,360
Expenses
$514,366
Net income
$56,994
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
2020Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)12 • $1M-$5M nonprofits