Civic Intelligence

Ludwig Water Users Association Inc

EIN 71-0455252 • 501(c)12 • Clarksville, AR

Profile

Provide treated water to rural areas surrounding ludwig arkansas, serving approximately 2500 persons.

PO Box 86Clarksville, AR 72830

www.ludwigwaterusers.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.23x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.91x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

70th percentile

18%

Higher net margin than 70% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

62nd percentile

3.6%

Faster asset growth than 62% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

3.7%

Faster revenue growth than 44% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$1,687,717

Up $59,359 (+3.6%) from 2023

Liabilities

Down

$384,382

Down $18,051 (-4.5%) from 2023

Net Assets

Up

$1,303,335

Up $77,410 (+6.3%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin70th percentile

Revenue

Up

$424,372

Up $15,144 (+3.7%) from 2023

Expenses

Up

$346,962

Up $6,790 (+2.0%) from 2023

Net Income

Up

$77,410

Up $8,354 (+12%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,314,790Liabilities 2010: $603,849Net Assets 2010: $710,9412010Assets 2011: $1,316,312Liabilities 2011: $570,564Net Assets 2011: $745,7482011Assets 2012: $1,335,345Liabilities 2012: $545,513Net Assets 2012: $789,8322012Assets 2013: $1,348,147Liabilities 2013: $524,246Net Assets 2013: $823,9012013Assets 2014: $1,370,383Liabilities 2014: $513,110Net Assets 2014: $857,2732014Assets 2015: $1,397,495Liabilities 2015: $498,416Net Assets 2015: $899,0792015Assets 2016: $1,413,503Liabilities 2016: $485,981Net Assets 2016: $927,5222016Assets 2017: $1,452,051Liabilities 2017: $474,275Net Assets 2017: $977,7762017Assets 2018: $1,518,071Liabilities 2018: $512,277Net Assets 2018: $1,005,7942018Assets 2019: $1,487,860Liabilities 2019: $460,408Net Assets 2019: $1,027,4522019Assets 2020: $1,532,551Liabilities 2020: $445,135Net Assets 2020: $1,087,4162020Assets 2021: $1,553,498Liabilities 2021: $439,636Net Assets 2021: $1,113,8622021Assets 2022: $1,576,323Liabilities 2022: $419,454Net Assets 2022: $1,156,8692022Assets 2023: $1,628,358Liabilities 2023: $402,433Net Assets 2023: $1,225,9252023Assets 2024: $1,687,717Liabilities 2024: $384,382Net Assets 2024: $1,303,3352024

Highlighted filing

2024

Assets$1,687,717
Liabilities$384,382
Net Assets$1,303,335
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0Expenses 2010: $220,4122010Expenses 2011: $233,7352011Revenue 2012: $285,047Expenses 2012: $240,963Net Income 2012: $44,0842012Revenue 2013: $257,118Expenses 2013: $223,049Net Income 2013: $34,0692013Revenue 2014: $268,170Expenses 2014: $234,798Net Income 2014: $33,3722014Revenue 2015: $288,409Expenses 2015: $246,603Net Income 2015: $41,8062015Revenue 2016: $302,653Expenses 2016: $274,210Net Income 2016: $28,4432016Revenue 2017: $305,035Expenses 2017: $254,781Net Income 2017: $50,2542017Revenue 2018: $303,211Expenses 2018: $275,193Net Income 2018: $28,0182018Revenue 2019: $309,864Expenses 2019: $288,206Net Income 2019: $21,6582019Revenue 2020: $360,867Expenses 2020: $300,903Net Income 2020: $59,9642020Revenue 2021: $347,884Expenses 2021: $321,438Net Income 2021: $26,4462021Revenue 2022: $370,007Expenses 2022: $327,000Net Income 2022: $43,0072022Revenue 2023: $409,228Expenses 2023: $340,172Net Income 2023: $69,0562023Revenue 2024: $424,372Expenses 2024: $346,962Net Income 2024: $77,4102024

Highlighted filing

2024

Revenue$424,372
Expenses$346,962
Net Income$77,410
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,687,717
Liabilities
$384,382
Net assets
$1,303,335
Revenue
$424,372
Expenses
$346,962
Net income
$77,410
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.38$1.30$0.42$0.35$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.63$0.40$1.23$0.41$0.34$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.58$0.42$1.16$0.37$0.33$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.44$1.11$0.35$0.32$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.53$0.45$1.09$0.36$0.30$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.49$0.46$1.03$0.31$0.29$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.52$0.51$1.01$0.30$0.28$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.45$0.47$0.98$0.31$0.25$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.41$0.49$0.93$0.30$0.27$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.40$0.50$0.90$0.29$0.25$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.51$0.86$0.27$0.23$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.35$0.52$0.82$0.26$0.22$0.03
2012Summary only. Only limited summary data is available for this year.$1.34$0.55$0.79$0.29$0.24$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.57$0.75$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.60$0.71$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$424,372
Mission and Program Overview

Mission

Provide treated water to rural areas surrounding ludwig arkansas, serving approximately 2500 persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$745,129$831,631▲ $86,502
Land, Buildings, and Equipment, Net$828,322$799,824▼ $28,498
Accounts Receivable$48,147$48,456▲ $309
Prepaid Expenses and Deferred Charges$6,760$7,806▲ $1,046
Total Assets$1,628,358$1,687,717▲ $59,359
Liabilities
Mortgage Notes Payable Secured by Investment Property$337,966$317,460▼ $20,506
Other Liabilities$42,831$45,909▲ $3,078
Accounts Payable and Accrued Expenses$20,386$21,013▲ $627
Deferred Revenue$1,250--
Total Liabilities$402,433$384,382▼ $18,051
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,225,925$1,303,335▲ $77,410
Total Net Assets Fund Balance$1,225,925$1,303,335▲ $77,410
Total Liabilities and Net Assets / Fund Balance$1,628,358$1,687,717▲ $59,359

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$635,859$969,298$1,605,157
Buildings$154,552$44,003$198,555
Land$9,413-$9,413
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Beverly MartinPresidentPT$19,200$19,200

Board Members and Trustees

NameTitle
Dene FeikemaBoard Member
Yvonne MarvelBoard Member
Carolyn MorganOffice Manag
Kevin PattermannVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$407,959
Investment Income
$16,413
Other Revenue
$0
Change in Net Assets
$77,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$346,962
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
Fees for Services Management$67,100$14,400-$81,500
Depreciation Depletion$43,321--$43,321
Interest$14,006--$14,006
Other Expenses$10,103--$10,103
Insurance$8,448--$8,448
Office Expenses-$7,115-$7,115
All Other Expenses-$6,922-$6,922
Fees for Services Accounting-$721-$721
Total Functional Expenses$317,804$29,158$0$346,962
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
Meter Deposits$45,909
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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

“All water users are considered members of the association.”

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

“The board of directors shall consist of five members, all of whom shall be members of the association. The board of directors shall be elected by the members for a term of three years at the annual board meeting.”

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

“Form 990 was reviewed by the general manager and a board member before filing. The full board will review at its next scheduled meeting which is after the filing date.”

Form 990, Page 6, Part VI, Line 15A

“All compensation is reviewed by the board of directors.”

Form 990, Page 6, Part VI, Line 15B

“All compensation is reviewed by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Ludwig Water Users Association Inc
EIN
71-0455252
Phone
4797058800
Address
PO BOX 86, CLARKSVILLE, AR 72830

Signing Officer

Name
Beverly Martin
Title
President
Phone
4797547384
Signed
2025-11-05

Organization Details

Principal Officer
Beverly Martin
Formed
1973
Legal Domicile
Ar
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
King Jacobs & Lorfing Cpas Pa
Address
1216 S ROGERS ST, CLARKSVILLE, AR 72830
Preparer
Adele K Jacobs CPA
Phone
4797542478
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL WATER USERS ARE CONSIDERED MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS SHALL CONSIST OF FIVE MEMBERS, ALL OF WHOM SHALL BE MEMBERS OF THE ASSOCIATION. THE BOARD OF DIRECTORS SHALL BE ELECTED BY THE MEMBERS FOR A TERM OF THREE YEARS AT THE ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WAS REVIEWED BY THE GENERAL MANAGER AND A BOARD MEMBER BEFORE FILING. THE FULL BOARD WILL REVIEW AT ITS NEXT SCHEDULED MEETING WHICH IS AFTER THE FILING DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalLiabilitiesEOYAmt0384382
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IRS990/TotalProgramServiceExpensesAmt0317804
IRS990/TotalProgramServiceRevenueAmt0407959
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0424372
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01628358
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01687717
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/AddressLine1Txt0115 CR 3504
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BEVERLY MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04797547384
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUDWIG WATER USERS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LUDW
ReturnHeader/Filer/EIN0710455252
ReturnHeader/Filer/PhoneNum04797058800
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 86
ReturnHeader/Filer/USAddress/CityNm0CLARKSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710540855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KING JACOBS & LORFING CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01216 S ROGERS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLARKSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072830
ReturnHeader/PreparerPersonGrp/PhoneNum04797542478
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADELE K JACOBS CPA
ReturnHeader/ReturnTs02025-11-05T15:03:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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