Civic Intelligence

Ludwig Water Users Association Inc

990 • Fiscal year 2017 • EIN 71-0455252

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 19, 2018

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

56th percentile

0.33x

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

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

1.55x

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

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Net Margin

77th percentile

16%

Higher net margin than 77% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Asset Growth

71st percentile

2.7%

Faster asset growth than 71% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

0.8%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$1,452,051

Up $38,548 (+2.7%) from 2016

Net Assets

Up

$977,776

Up $50,254 (+5.4%) from 2016

Liabilities

Down

$474,275

Down $11,706 (-2.4%) from 2016

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin77th percentile

Revenue

Up

$305,035

Up $2,382 (+0.8%) from 2016

Expenses

Down

$254,781

Down $19,429 (-7.1%) from 2016

Net Income

Up

$50,254

Up $21,811 (+77%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth71st 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

2017

Assets$1,452,051
Liabilities$474,275
Net Assets$977,776
Open 2017 Filing

Operations Trend

Revenue Growth42nd 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

2017

Revenue$305,035
Expenses$254,781
Net Income$50,254
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 19, 2018
Return Version
2017v2.3
Gross Receipts
$305,035
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$834,491$796,784▼ $37,707
Cash and Non-Interest-Bearing Accounts$546,540$613,985▲ $67,445
Accounts Receivable$29,012$37,638▲ $8,626
Prepaid Expenses and Deferred Charges$3,460$3,644▲ $184
Total Assets$1,413,503$1,452,051▲ $38,548
Liabilities
Mortgage Notes Payable Secured by Investment Property$457,514$442,734▼ $14,780
Other Liabilities$19,898$22,888▲ $2,990
Accounts Payable and Accrued Expenses$7,319$7,403▲ $84
Deferred Revenue$1,250$1,250→ $0
Total Liabilities$485,981$474,275▼ $11,706
Net Assets / Fund Balance
Unrestricted Net Assets$927,522$977,776▲ $50,254
Total Net Assets Fund Balance$927,522$977,776▲ $50,254
Total Liabilities and Net Assets / Fund Balance$1,413,503$1,452,051▲ $38,548

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$739,067$724,097$1,463,164
Buildings$48,464$13,273$61,737
Land$9,253-$9,253
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Fred TaylorPresident
Beverly MartinBoard Member
Yvonne MarvelBoard Member
Billie TaylorSecretary
Kevin PattermannVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$293,857
Investment Income
$3,656
Other Revenue
$7,522
Change in Net Assets
$50,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$254,781
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$37,200$14,400-$51,600
Interest$19,738--$19,738
All Other Expenses$14,419--$14,419
Other Expenses$9,992--$9,992
Office Expenses-$7,538-$7,538
Insurance$4,212--$4,212
Fees for Services Accounting-$2,965-$2,965
Total Functional Expenses$229,878$24,903$0$254,781
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$22,888
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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 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
Address
PO BOX 86, CLARKSVILLE, AR 72830

Signing Officer

Name
Billie Taylor
Title
Secretary
Phone
4797058800
Signed
2018-06-19

Organization Details

Principal Officer
Fred Taylor
Formed
1973
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
6

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 Appendix323 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/ExplanationTxt0FRED TAYLOR BILLIE TAYLOR PRESIDENT SECRETARY SPOUSE
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 COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,452,051
Liabilities
$474,275
Net assets
$977,776
Revenue
$305,035
Expenses
$254,781
Net income
$50,254
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