Civic Intelligence

Ludwig Water Users Association Inc

990 • Fiscal year 2020 • EIN 71-0455252

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

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

54th percentile

0.29x

Higher debt load relative to assets than 54% of similar nonprofits.

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

Liabilities / Revenue

56th percentile

1.23x

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

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

Net Margin

72nd percentile

17%

Higher net margin than 72% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$16,800

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

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

Asset Growth

66th percentile

3.0%

Faster asset growth than 66% of similar nonprofits.

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

Revenue Growth

84th percentile

16%

Faster revenue growth than 84% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$1,532,551

Up $44,691 (+3.0%) from 2019

Net Assets

Up

$1,087,416

Up $59,964 (+5.8%) from 2019

Liabilities

Down

$445,135

Down $15,273 (-3.3%) from 2019

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin72nd percentile

Revenue

Up

$360,867

Up $51,003 (+16%) from 2019

Expenses

Up

$300,903

Up $12,697 (+4.4%) from 2019

Net Income

Up

$59,964

Up $38,306 (+177%) from 2019

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

2020

Assets$1,532,551
Liabilities$445,135
Net Assets$1,087,416
Open 2020 Filing

Operations Trend

Revenue Growth84th 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

2020

Revenue$360,867
Expenses$300,903
Net Income$59,964
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.0
Gross Receipts
$360,867
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$937,424$915,780▼ $21,644
Cash and Non-Interest-Bearing Accounts$507,104$566,341▲ $59,237
Accounts Receivable$39,198$45,847▲ $6,649
Prepaid Expenses and Deferred Charges$4,134$4,583▲ $449
Total Assets$1,487,860$1,532,551▲ $44,691
Liabilities
Mortgage Notes Payable Secured by Investment Property$411,022$394,020▼ $17,002
Other Liabilities$29,337$32,830▲ $3,493
Accounts Payable and Accrued Expenses$18,799$17,035▼ $1,764
Deferred Revenue$1,250$1,250→ $0
Total Liabilities$460,408$445,135▼ $15,273
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,027,452$1,087,416▲ $59,964
Total Net Assets Fund Balance$1,027,452$1,087,416▲ $59,964
Total Liabilities and Net Assets / Fund Balance$1,487,860$1,532,551▲ $44,691

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$732,154$817,990$1,550,144
Buildings$174,213$24,342$198,555
Land$9,413-$9,413
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carolyn MorganOffice ManagPT$16,800$16,800

Board Members and Trustees

NameTitle
Beverly MartinPresident
Dene FeikemaBoard Member
Robert JacksonBoard Member
Yvonne MarvelBoard Member
Kevin PattermannVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$14,183
Program Service Revenue
$343,986
Investment Income
$2,698
Other Revenue
$0
All Other Contributions
$14,183
Change in Net Assets
$59,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$300,903
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$56,400$18,000-$74,400
Interest$17,514--$17,514
All Other Expenses$14,925--$14,925
Other Expenses$11,510--$11,510
Office Expenses-$6,627-$6,627
Insurance$3,813--$3,813
Fees for Services Accounting-$2,435-$2,435
Total Functional Expenses$273,841$27,062$0$300,903
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$32,830
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
2021-11-11

Organization Details

Principal Officer
Beverly Martin
Formed
1973
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
King Jacobs & Lorfing Cpas Pa
Address
1216 S ROGERS ST, CLARKSVILLE, AR 72830
Preparer
Adele K Jacobs CPA
Phone
4797542478
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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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.
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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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01487860
IRS990/TotalAssetsEOYAmt01532551
IRS990/TotalAssetsGrp/BOYAmt01487860
IRS990/TotalAssetsGrp/EOYAmt01532551
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014183
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027062
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0273841
IRS990/TotalFunctionalExpensesGrp/TotalAmt0300903
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0460408
IRS990/TotalLiabilitiesEOYAmt0445135
IRS990/TotalLiabilitiesGrp/BOYAmt0460408
IRS990/TotalLiabilitiesGrp/EOYAmt0445135
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01027452
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01087416
IRS990/TotalProgramServiceExpensesAmt0273841
IRS990/TotalProgramServiceRevenueAmt0343986
IRS990/TotalReportableCompFromOrgAmt016800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0346684
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0360867
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01487860
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01532551
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0115 CR 3504
IRS990/USAddress/CityNm0CLARKSVILLE
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072830
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LUDWIGWATERUSERS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BEVERLY MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04797547384
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-11
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
ReturnHeader/Filer/USAddress/ZIPCd072830
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/PreparationDt02021-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADELE K JACOBS CPA
ReturnHeader/ReturnTs02021-11-15T10:46:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BEVERLY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MARTIN
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
$1,532,551
Liabilities
$445,135
Net assets
$1,087,416
Revenue
$360,867
Expenses
$300,903
Net income
$59,964
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