Civic Intelligence

Hot Spring County Water Association

990 • Fiscal year 2013 • EIN 71-0465391

Jan 01, 2013 to Dec 31, 2013 • Filed on May 06, 2014

Organization Profile
P O Box 23071941

(855) 384-5540

Siviq Scores

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

Liabilities / Assets

64th percentile

0.40x

Higher debt load relative to assets than 64% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

1.69x

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

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Net Margin

36th percentile

-2.7%

Higher net margin than 36% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Asset Growth

8th percentile

-5.7%

Faster asset growth than 8% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$2,343,858

Down $140,460 (-5.7%) from 2012

Net Assets

Down

$1,399,374

Down $15,243 (-1.1%) from 2012

Liabilities

Down

$944,484

Down $125,217 (-12%) from 2012

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin36th percentile

Revenue

$557,726

No earlier filing loaded for comparison.

Expenses

Down

$572,969

Down $10,725 (-1.8%) from 2012

Net Income

-$15,243

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,632,175Liabilities 2010: $1,201,288Net Assets 2010: $1,430,8872010Assets 2011: $2,530,461Liabilities 2011: $1,106,878Net Assets 2011: $1,423,5832011Assets 2012: $2,484,318Liabilities 2012: $1,069,701Net Assets 2012: $1,414,6172012Assets 2013: $2,343,858Liabilities 2013: $944,484Net Assets 2013: $1,399,3742013Assets 2014: $2,306,315Liabilities 2014: $927,422Net Assets 2014: $1,378,8932014Assets 2015: $2,179,555Liabilities 2015: $823,462Net Assets 2015: $1,356,0932015Assets 2016: $2,167,428Liabilities 2016: $813,163Net Assets 2016: $1,354,2652016Assets 2017: $2,178,979Liabilities 2017: $804,589Net Assets 2017: $1,374,3902017Assets 2018: $2,166,694Liabilities 2018: $792,230Net Assets 2018: $1,374,4642018Assets 2019: $2,159,385Liabilities 2019: $777,428Net Assets 2019: $1,381,9572019Assets 2020: $2,183,347Liabilities 2020: $760,331Net Assets 2020: $1,423,0162020Assets 2021: $2,191,617Liabilities 2021: $747,794Net Assets 2021: $1,443,8232021Assets 2022: $2,151,062Liabilities 2022: $739,175Net Assets 2022: $1,411,8872022Assets 2023: $2,131,430Liabilities 2023: $731,873Net Assets 2023: $1,399,5572023

Highlighted filing

2013

Assets$2,343,858
Liabilities$944,484
Net Assets$1,399,374
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $550,4312010Expenses 2011: $576,7512011Expenses 2012: $583,6942012Revenue 2013: $557,726Expenses 2013: $572,969Net Income 2013: -$15,2432013Revenue 2014: $562,739Expenses 2014: $583,220Net Income 2014: -$20,4812014Revenue 2015: $588,270Expenses 2015: $611,070Net Income 2015: -$22,8002015Revenue 2016: $611,711Expenses 2016: $613,539Net Income 2016: -$1,8282016Revenue 2017: $623,146Expenses 2017: $603,021Net Income 2017: $20,1252017Revenue 2018: $659,344Expenses 2018: $659,270Net Income 2018: $742018Revenue 2019: $674,769Expenses 2019: $667,276Net Income 2019: $7,4932019Revenue 2020: $686,913Expenses 2020: $645,854Net Income 2020: $41,0592020Revenue 2021: $745,985Expenses 2021: $725,178Net Income 2021: $20,8072021Revenue 2022: $782,172Expenses 2022: $814,108Net Income 2022: -$31,9362022Revenue 2023: $811,717Expenses 2023: $824,047Net Income 2023: -$12,3302023

Highlighted filing

2013

Revenue$557,726
Expenses$572,969
Net Income-$15,243
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 6, 2014
Return Version
2013v3.1
Gross Receipts
$557,726
Mission and Program Overview

Mission

Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,496,389$1,417,228▼ $79,161
Savings and Temporary Cash Investments$909,901$843,795▼ $66,106
Accounts Receivable$58,141$60,396▲ $2,255
Inventories for Sale or Use$14,881$16,668▲ $1,787
Cash and Non-Interest-Bearing Accounts$3,449$4,400▲ $951
Prepaid Expenses and Deferred Charges$1,557$1,371▼ $186
Total Assets$2,484,318$2,343,858▼ $140,460
Liabilities
Mortgage Notes Payable Secured by Investment Property$968,873$841,464▼ $127,409
Other Liabilities$65,426$68,349▲ $2,923
Accounts Payable and Accrued Expenses$35,402$34,671▼ $731
Total Liabilities$1,069,701$944,484▼ $125,217
Net Assets / Fund Balance
Permanently Rstr Net Assets$789,300$789,300→ $0
Unrestricted Net Assets$625,317$610,074▼ $15,243
Total Net Assets Fund Balance$1,414,617$1,399,374▼ $15,243
Total Liabilities and Net Assets / Fund Balance$2,484,318$2,343,858▼ $140,460

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$57,080$50,516-
Other Land Buildings$1,326,826$1,378,740-
Land$17,901--
Equipment$15,421$179,337-
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
James PenningtonPresident
Clif CrawfordVice President
Arvin ShuffieldDirector
Blake RigganDirector
Gerald HarrisDirector
John ChineDirector
Matt WilliamsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$554,326
Investment Income
$3,400
Other Revenue
$0
Change in Net Assets
$-15,243

Audited Revenue Reconciliation

Revenue per Audited Statements
$557,726
Total Revenue per Audited Statements
$557,726
Total Revenue per Form 990
$557,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$387,720
Salaries, Compensation, and Employee Benefits$185,249
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,983--$166,983
Depreciation Depletion$79,591--$79,591
Interest$44,277--$44,277
Office Expenses$28,549--$28,549
Other Expenses$23,909--$23,909
Fees for Services Accounting$15,815--$15,815
Payroll Taxes$13,992--$13,992
Insurance$10,103--$10,103
Pension Plan Contributions$4,274--$4,274
Fees for Services Legal$40--$40
Total Functional Expenses$572,969$0$0$572,969

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$572,969
Total Expenses per Audited Statements$572,969
Total Expenses per Form 990$572,969
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customers Meter Deposits Payable$68,349
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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

Members or stockholder classes and rights Part VI line 6

“WATER USERS ARE MEMBERS.”

Member election for additional members Part VI line 7A

“Members are water users and are entitled to one vote.”

Form 990 governing body review Part VI line 11

“No review was or will be conducted.”

Governing documents etc available to public Part VI line 19

“UPON REQUEST”

Filing and Contact Details

Filer

EIN
71-0465391

Signing Officer

Name
James Pennington
Title
President
Phone
8553845540
Signed
2014-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Pennington
Formed
1975
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
Employees
7

Preparer

Preparer
James M Lemons CPA
Phone
5013322763
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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/ExplanationTxt0WATER USERS ARE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE WATER USERS AND ARE ENTITLED TO ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02484318
IRS990/TotalAssetsEOYAmt02343858
IRS990/TotalAssetsGrp/BOYAmt02484318
IRS990/TotalAssetsGrp/EOYAmt02343858
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0572969
IRS990/TotalFunctionalExpensesGrp/TotalAmt0572969
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01069701
IRS990/TotalLiabilitiesEOYAmt0944484
IRS990/TotalLiabilitiesGrp/BOYAmt01069701
IRS990/TotalLiabilitiesGrp/EOYAmt0944484
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01414617
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01399374
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0572969
IRS990/TotalProgramServiceRevenueAmt0554326
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0557726
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0557726
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02484318
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02343858
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0625317
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0610074
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES PENNINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08553845540
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10HOT SPRING COUNTY WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HOTS
ReturnHeader/Filer/EIN0710465391
ReturnHeader/Filer/USAddress/AddressLine10P O BOX 230
ReturnHeader/Filer/USAddress/City0DONALDSON
ReturnHeader/Filer/USAddress/State0AR
ReturnHeader/Filer/USAddress/ZIPCode071941
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710623010
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JAMES M LEMONS LTD CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10728 EAST PAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Malvern
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode072104
ReturnHeader/PreparerPersonGrp/PhoneNum05013322763
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M LEMONS CPA
ReturnHeader/ReturnTs02014-05-06T13:12:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,343,858
Liabilities
$944,484
Net assets
$1,399,374
Revenue
$557,726
Expenses
$572,969
Net income
-$15,243
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.13$0.73$1.40$0.81$0.82$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.74$1.41$0.78$0.81$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.75$1.44$0.75$0.73$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.76$1.42$0.69$0.65$0.04
2019Summary only. Only limited summary data is available for this year.$2.16$0.78$1.38$0.67$0.67$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.79$1.37$0.66$0.66$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.80$1.37$0.62$0.60$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.81$1.35$0.61$0.61$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.82$1.36$0.59$0.61$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.31$0.93$1.38$0.56$0.58$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.34$0.94$1.40$0.56$0.57$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$1.07$1.41$0.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$1.11$1.42$0.58
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$1.20$1.43$0.55
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)12 • $1M-$5M nonprofits