Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Gray Rock Water Users
EIN 71-0511830 • 501(c)12 • Paris, AR
Profile
Provide water services to members
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.43x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Balance Sheet
Assets
Down$190,811
Down $9,152 (-4.6%) from 2024
Liabilities
Down$81,451
Down $10,717 (-12%) from 2024
Net Assets
Up$109,360
Up $1,565 (+1.5%) from 2024
Revenue
Up$197,397
Up $22,936 (+13%) from 2024
Expenses
Up$195,832
Up $2,805 (+1.5%) from 2024
Net Income
Up$1,565
Up $20,131 (+108%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $190,811
- Liabilities
- $81,451
- Net assets
- $109,360
- Revenue
- $197,397
- Expenses
- $195,832
- Net income
- $1,565
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Feb 9, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $197,397
Mission and Program Overview
Mission
Provide water services to members in gray rock, arakansas and the surrounding areas.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE WATER SERVICES TO MEMBERS IN GRAY ROCK, ARAKANSAS AND THE SURROUNDING AREAS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| WAYNE GRIST | President | - | $0 | - | - |
| MARVIN WIGGINS | Vice Preside | - | $0 | - | - |
| JAMES COLLIER | Secretary | - | $0 | - | - |
| CHARLIE KOCH | Director | - | $0 | - | - |
| ROBERT COLLIER | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Gray Rock Water Users
- EIN
- 71-0511830
- Phone
- 4799636847
- Address
- 1812 E WALNUT, PARIS, AR 72855
Signing Officer
- Name
- Wayne Grist
- Title
- President
- Phone
- 4799636847
- Signed
- 2026-02-09
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Prz Cpas & Advisors
- Address
- 4200 JENNY LIND RD STE B, FORT SMITH, AR 72901
- Preparer
- Marc Lux CPA
- Phone
- 4796490888
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Other income 3,910 total 3,910”
Form 990-ez, Part I, Line 16
“Expenses office supplies 2,837 travel 4,968 interest expense 7,583 insurance 3,628 contract labor 14,279 water purchases 77,873 operating supplies 16,918 licenses and fees 2,038 utilities 6,523 memberships and dues 1,795 miscellaneous 556 professional fees 21,159 non-investment depreciation 9,563 total 169,720”
Form 990-ez, Part I, Line 20
“Prior period adjustment 0”
Form 990-ez, Part II, Line 24
“Furniture & fixtures 184,047 184,047 less accumulated depreciation 153,891 154,752 equipment 130,531 130,531 less accumulated depreciation 2,901 11,602 total 157,786 148,224”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 225 325 mortgage and other notes payable 91,943 81,126”
Form 990-ez, Part III
“Provide water services to members in gray rock, arakansas and the surrounding areas.”
Raw XML Appendix116 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DORIS DAVIS CPA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4799636847 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1812 E WALNUT |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PARIS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 72855 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 42177 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 42587 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1565 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 199963 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 190811 |
| IRS990EZ/GrossReceiptsAmt | 0 | 197397 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 113 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingOtherDesc | 0 | MODIFIED CASH |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 107795 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 109360 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 107795 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 109360 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1261 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | WAYNE GRIST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARVIN WIGGINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES COLLIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHARLIE KOCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ROBERT COLLIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 157786 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 148224 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 169720 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 3910 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE WATER SERVICES TO MEMBERS IN GRAY ROCK, ARAKANSAS AND THE SURROUNDING AREAS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 193374 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE WATER SERVICES TO MEMBERS IN GRAY ROCK, ARAKANSAS AND THE SURROUNDING AREAS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 24851 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 92168 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 81451 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 195832 |
| IRS990EZ/TotalRevenueAmt | 0 | 197397 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER INCOME 3,910 TOTAL 3,910 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE SUPPLIES 2,837 TRAVEL 4,968 INTEREST EXPENSE 7,583 INSURANCE 3,628 CONTRACT LABOR 14,279 WATER PURCHASES 77,873 OPERATING SUPPLIES 16,918 LICENSES AND FEES 2,038 UTILITIES 6,523 MEMBERSHIPS AND DUES 1,795 MISCELLANEOUS 556 PROFESSIONAL FEES 21,159 NON-INVESTMENT DEPRECIATION 9,563 TOTAL 169,720 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIOR PERIOD ADJUSTMENT 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FURNITURE & FIXTURES 184,047 184,047 LESS ACCUMULATED DEPRECIATION 153,891 154,752 EQUIPMENT 130,531 130,531 LESS ACCUMULATED DEPRECIATION 2,901 11,602 TOTAL 157,786 148,224 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 225 325 MORTGAGE AND OTHER NOTES PAYABLE 91,943 81,126 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PROVIDE WATER SERVICES TO MEMBERS IN GRAY ROCK, ARAKANSAS AND THE SURROUNDING AREAS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WAYNE GRIST |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4799636847 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GRAY ROCK WATER USERS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GRAY |
| ReturnHeader/Filer/EIN | 0 | 710511830 |
| ReturnHeader/Filer/PhoneNum | 0 | 4799636847 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1812 E WALNUT |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PARIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72855 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 843068935 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PRZ CPAS & ADVISORS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4200 JENNY LIND RD STE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FORT SMITH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 72901 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4796490888 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARC LUX CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-27T08:53:46-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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