Civic Intelligence

Ludwig Water Users Association Inc

990 • Fiscal year 2015 • EIN 71-0455252

Jan 01, 2015 to Dec 31, 2015 • Filed on May 06, 2016

Organization ProfileWWW.LUDWIGWATERUSERS.COM
PO Box 86Clarksville, AR 72830

(479) 705-8800

Siviq Scores

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

Liabilities / Assets

59th percentile

0.36x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

1.73x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Net Margin

74th percentile

14%

Higher net margin than 74% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

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.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Asset Growth

66th percentile

2.0%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

72nd percentile

7.5%

Faster revenue growth than 72% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$1,397,495

Up $27,112 (+2.0%) from 2014

Net Assets

Up

$899,079

Up $41,806 (+4.9%) from 2014

Liabilities

Down

$498,416

Down $14,694 (-2.9%) from 2014

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin74th percentile

Revenue

Up

$288,409

Up $20,239 (+7.5%) from 2014

Expenses

Up

$246,603

Up $11,805 (+5.0%) from 2014

Net Income

Up

$41,806

Up $8,434 (+25%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$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

2015

Assets$1,397,495
Liabilities$498,416
Net Assets$899,079
Open 2015 Filing

Operations Trend

Revenue Growth72nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$288,409
Expenses$246,603
Net Income$41,806
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 6, 2016
Return Version
2015v2.1
Gross Receipts
$288,409
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$905,046$872,752▼ $32,294
Cash and Non-Interest-Bearing Accounts$442,295$501,532▲ $59,237
Accounts Receivable$21,611$20,912▼ $699
Prepaid Expenses and Deferred Charges$1,431$2,299▲ $868
Total Assets$1,370,383$1,397,495▲ $27,112
Liabilities
Mortgage Notes Payable Secured by Investment Property$485,086$471,621▼ $13,465
Other Liabilities$23,357$24,902▲ $1,545
Deferred Revenue$1,250$1,250→ $0
Accounts Payable and Accrued Expenses$3,417$643▼ $2,774
Total Liabilities$513,110$498,416▼ $14,694
Net Assets / Fund Balance
Unrestricted Net Assets$857,273$899,079▲ $41,806
Total Net Assets Fund Balance$857,273$899,079▲ $41,806
Total Liabilities and Net Assets / Fund Balance$1,370,383$1,397,495▲ $27,112

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$811,819$651,345$1,463,164
Buildings$51,680$10,056$61,736
Land$9,253-$9,253
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Fred TaylorPresident
Beverly MartinBoard Member
Yvonne MarvelBoard Member
Billie TaylorSecretary
Stanley BrownVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$286,478
Investment Income
$1,931
Other Revenue
$0
Change in Net Assets
$41,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,603
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$42,904$13,298-$56,202
Interest$21,055--$21,055
All Other Expenses$19,663--$19,663
Other Expenses$8,506--$8,506
Office Expenses-$4,904-$4,904
Fees for Services Accounting-$1,900-$1,900
Insurance$1,167--$1,167
Total Functional Expenses$226,501$20,102$0$246,603
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$24,902
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 2

“Fred taylor billie taylor president secretary spouse”

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 the 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 employee compensation is reviewed by the board of directors.”

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

“All employee 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
Address
PO BOX 86, CLARKSVILLE, AR 72830

Signing Officer

Name
Fred Taylor
Title
President
Signed
2016-05-06

Organization Details

Principal Officer
Fred Taylor
Formed
1973
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
King Jacobs Gresham & Lorfing Cpas Pa
Address
1216 S ROGERS ST, CLARKSVILLE, AR 72830-9159
Preparer
Adele K Jacobs CPA
Phone
4797542478
Raw XML Appendix308 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL WATER USERS ARE CONSIDERED MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3FORM 990 WAS REVIEWED BY THE GENERAL MANAGER AND THE A BOARD MEMBER BEFORE FILING. THE FULL BOARD WILL REVIEW AT ITS NEXT SCHEDULED MEETING WHICH IS AFTER THE FILING DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL EMPLOYEE COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL EMPLOYEE COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0857273
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0899079
IRS990/TotalProgramServiceExpensesAmt0226501
IRS990/TotalProgramServiceRevenueAmt0286478
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0288409
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0288409
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01370383
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01397495
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0857273
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0899079
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0186 CR 3546
IRS990/USAddress/CityNm0CLARKSVILLE
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072830
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0FRED TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUDWIG WATER USERS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LUDW
ReturnHeader/Filer/EIN0710455252
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 86
ReturnHeader/Filer/USAddress/CityNm0CLARKSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072830
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710540855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KING JACOBS GRESHAM & LORFING CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01216 S ROGERS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLARKSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0728309159
ReturnHeader/PreparerPersonGrp/PhoneNum04797542478
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADELE K JACOBS CPA
ReturnHeader/ReturnTs02016-05-11T08:50:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,397,495
Liabilities
$498,416
Net assets
$899,079
Revenue
$288,409
Expenses
$246,603
Net income
$41,806
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