Civic Intelligence

Hot Spring County Water Association

990 • Fiscal year 2017 • EIN 71-0465391

Jan 01, 2017 to Dec 31, 2017 • Filed on May 09, 2018

Organization Profile
P O Box 230Donaldson, AR 71941

(855) 384-5540

Siviq Scores

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

Liabilities / Assets

61st percentile

0.37x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

52nd percentile

1.29x

Higher debt load relative to revenue than 52% of similar nonprofits.

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

Net Margin

47th percentile

3.2%

Higher net margin than 47% 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

55th percentile

0.5%

Faster asset growth than 55% of similar nonprofits.

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

Revenue Growth

49th percentile

1.9%

Faster revenue growth than 49% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$2,178,979

Up $11,551 (+0.5%) from 2016

Net Assets

Up

$1,374,390

Up $20,125 (+1.5%) from 2016

Liabilities

Down

$804,589

Down $8,574 (-1.1%) from 2016

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin47th percentile

Revenue

Up

$623,146

Up $11,435 (+1.9%) from 2016

Expenses

Down

$603,021

Down $10,518 (-1.7%) from 2016

Net Income

Up

$20,125

Up $21,953 (+1201%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth55th 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

2017

Assets$2,178,979
Liabilities$804,589
Net Assets$1,374,390
Open 2017 Filing

Operations Trend

Revenue Growth49th percentile

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

2017

Revenue$623,146
Expenses$603,021
Net Income$20,125
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 9, 2018
Return Version
2017v2.2
Gross Receipts
$623,146
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$1,247,589$1,168,821▼ $78,768
Savings and Temporary Cash Investments$798,932$876,152▲ $77,220
Accounts Receivable$72,560$75,759▲ $3,199
Cash and Non-Interest-Bearing Accounts$28,519$38,445▲ $9,926
Inventories for Sale or Use$18,045$17,819▼ $226
Prepaid Expenses and Deferred Charges$1,783$1,983▲ $200
Total Assets$2,167,428$2,178,979▲ $11,551
Liabilities
Mortgage Notes Payable Secured by Investment Property$703,300$688,046▼ $15,254
Other Liabilities$76,161$78,729▲ $2,568
Accounts Payable and Accrued Expenses$33,702$37,814▲ $4,112
Total Liabilities$813,163$804,589▼ $8,574
Net Assets / Fund Balance
Permanently Rstr Net Assets$789,300$789,300→ $0
Unrestricted Net Assets$564,965$585,090▲ $20,125
Total Net Assets Fund Balance$1,354,265$1,374,390▲ $20,125
Total Liabilities and Net Assets / Fund Balance$2,167,428$2,178,979▲ $11,551

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,580$62,361-
Other Land Buildings$1,064,704$1,640,862-
Land$17,901--
Equipment$34,636$218,224-
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$620,458
Investment Income
$2,688
Other Revenue
$0
Change in Net Assets
$20,125

Audited Revenue Reconciliation

Revenue per Audited Statements
$623,146
Total Revenue per Audited Statements
$623,146
Total Revenue per Form 990
$623,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$418,198
Salaries, Compensation, and Employee Benefits$184,823
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,429--$167,429
Depreciation Depletion$78,768--$78,768
Interest$33,934--$33,934
Office Expenses$30,474--$30,474
Other Expenses$19,634--$19,634
Fees for Services Accounting$16,450--$16,450
Payroll Taxes$13,235--$13,235
Insurance$11,769--$11,769
Pension Plan Contributions$4,159--$4,159
Fees for Services Legal$50--$50
Total Functional Expenses$603,021$0$0$603,021

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$603,021
Total Expenses per Audited Statements$603,021
Total Expenses per Form 990$603,021
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$78,729
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

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
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Pennington
Formed
1975
Legal Domicile
Ar
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
James M Lemons LTD CPA
Address
728 East Page, Malvern, AR 72104
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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt01168821
IRS990ScheduleD/TotalExpensesPerForm990Amt0603021
IRS990ScheduleD/TotalLiabilityAmt078729
IRS990ScheduleD/TotalRevenuePerForm990Amt0623146
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0623146
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0603021
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02167428
IRS990/TotalAssetsEOYAmt02178979
IRS990/TotalAssetsGrp/BOYAmt02167428
IRS990/TotalAssetsGrp/EOYAmt02178979
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0603021
IRS990/TotalFunctionalExpensesGrp/TotalAmt0603021
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0813163
IRS990/TotalLiabilitiesEOYAmt0804589
IRS990/TotalLiabilitiesGrp/BOYAmt0813163
IRS990/TotalLiabilitiesGrp/EOYAmt0804589
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01354265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01374390
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0603021
IRS990/TotalProgramServiceRevenueAmt0620458
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0623146
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0623146
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02167428
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02178979
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0564965
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0585090
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES PENNINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08553845540
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-09
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0F7AC549E467858450D833D908B3ECE8BF827D3CF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F7AC549E467858450D833D908B3ECE8BF827D3CF
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId07101192018129n1s1vsf
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-05-09
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.116.209.149
ReturnHeader/FilingSecurityInformation/IPDt02018-05-09
ReturnHeader/FilingSecurityInformation/IPTm011:04:06
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/ReturnTs02018-05-09T11:00:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
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
$2,178,979
Liabilities
$804,589
Net assets
$1,374,390
Revenue
$623,146
Expenses
$603,021
Net income
$20,125
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
2017Detailed filing. Detailed filing data is available for this year.$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