Civic Intelligence

Hot Spring County Water Association

EIN 71-0465391 • 501(c)12 • Donaldson, AR

Profile

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

P O Box 230Donaldson, AR 71941
Siviq Scores

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

Liabilities / Assets

64th percentile

0.33x

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

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.72x

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

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

34th percentile

-0.1%

Higher net margin than 34% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

501(c)12 • $1M-$5M nonprofits • Source year 2025

Asset Growth

34th percentile

-1.2%

Faster asset growth than 34% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

5.2%

Faster revenue growth than 49% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$2,131,430

Down $19,632 (-0.9%) from 2022

Liabilities

Down

$731,873

Down $7,302 (-1.0%) from 2022

Net Assets

Down

$1,399,557

Down $12,330 (-0.9%) from 2022

Operations
Liabilities / Revenue53rd percentileNet Margin34th percentile

Revenue

Up

$811,717

Up $29,545 (+3.8%) from 2022

Expenses

Up

$824,047

Up $9,939 (+1.2%) from 2022

Net Income

Up

-$12,330

Up $19,606 (+61%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$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

2023

Assets$2,131,430
Liabilities$731,873
Net Assets$1,399,557
Open 2023 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income by year, with the latest 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

2023

Revenue$811,717
Expenses$824,047
Net Income-$12,330
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$2,131,430
Liabilities
$731,873
Net assets
$1,399,557
Revenue
$811,717
Expenses
$824,047
Net income
-$12,330
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
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 15, 2023
Return Version
2022v5.0
Gross Receipts
$782,172
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$1,116,244$1,048,184▼ $68,060
Savings and Temporary Cash Investments$965,281$998,200▲ $32,919
Accounts Receivable$85,714$78,835▼ $6,879
Inventories for Sale or Use$18,862$17,535▼ $1,327
Cash and Non-Interest-Bearing Accounts$3,725$5,341▲ $1,616
Prepaid Expenses and Deferred Charges$1,791$2,967▲ $1,176
Total Assets$2,191,617$2,151,062▼ $40,555
Liabilities
Mortgage Notes Payable Secured by Investment Property$619,040$599,585▼ $19,455
Other Liabilities$82,328$85,819▲ $3,491
Accounts Payable and Accrued Expenses$46,426$53,771▲ $7,345
Total Liabilities$747,794$739,175▼ $8,619
Net Assets / Fund Balance
Net Assets With Donor Restrictions$789,300$789,300→ $0
Net Assets Without Donor Restrictions$654,523$622,587▼ $31,936
Total Net Assets Fund Balance$1,443,823$1,411,887▼ $31,936
Total Liabilities and Net Assets / Fund Balance$2,191,617$2,151,062▼ $40,555

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,620$75,321-
Other Land Buildings$970,740$1,929,588-
Land$17,901--
Equipment$20,923$254,648-
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
James PenningtonPresident
John ChineVice President
Arvin ShuffieldDirector
Barry ChancellorDirector
Clif CrawfordDirector
Matt WilliamsDirector
Milton ParedesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$779,640
Investment Income
$2,532
Other Revenue
$0
Change in Net Assets
$-31,936

Audited Revenue Reconciliation

Revenue per Audited Statements
$782,172
Total Revenue per Audited Statements
$782,172
Total Revenue per Form 990
$782,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$576,456
Salaries, Compensation, and Employee Benefits$237,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,436--$215,436
Depreciation Depletion$68,060--$68,060
Office Expenses$39,210--$39,210
Interest$29,730--$29,730
Other Expenses$29,717--$29,717
Payroll Taxes$16,868--$16,868
Fees for Services Accounting$16,450--$16,450
Insurance$14,253--$14,253
Pension Plan Contributions$5,348--$5,348
Total Functional Expenses$814,108$0$0$814,108

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$814,108
Total Expenses per Audited Statements$814,108
Total Expenses per Form 990$814,108
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
Customers Meter Deposits Payable$85,819
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
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

Filer Name
Hot Spring County Water Association
EIN
71-0465391
Address
P O BOX 230, DONALDSON, AR 71941

Signing Officer

Name
James Pennington
Title
President
Phone
8553845540
Signed
2023-05-15
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
6

Preparer

Firm
James M Lemons LTD CPA
Address
728 East Page, Malvern, AR 72104
Preparer
James M Lemons CPA
Phone
5013322763
Raw XML Appendix345 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/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
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IRS990/UponRequestInd0X
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES PENNINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08553845540
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOT SPRING COUNTY WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HOTS
ReturnHeader/Filer/EIN0710465391
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 230
ReturnHeader/Filer/USAddress/CityNm0DONALDSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd071941
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710623010
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James M Lemons LTD CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0728 East Page
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Malvern
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072104
ReturnHeader/PreparerPersonGrp/PhoneNum05013322763
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M LEMONS CPA
ReturnHeader/ReturnTs02023-05-15T10:13:21-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PENNINGTON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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