Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Gray Rock Water Users Association Inc
990EZ • Fiscal year 2024 • EIN 71-0511830
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.46x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Up$199,963
Up $51,208 (+34%) from 2023
Net Assets
Down$107,795
Down $15,934 (-13%) from 2023
Liabilities
Up$92,168
Up $67,142 (+268%) from 2023
Revenue And Expenses
Revenue
Up$174,461
Up $24,015 (+16%) from 2023
Expenses
Up$193,027
Up $64,329 (+50%) from 2023
Net Income
Down-$18,566
Down $40,314 (-185%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Feb 17, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $174,461
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
- 2025-02-17
- 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 16
“Expenses office supplies 2,838 interest expense 3,434 insurance 3,501 contract labor 27,866 water purchases 87,118 operating supplies 17,369 licenses and fees 1,002 telephone 480 memberships and dues 1,808 miscellaneous 962 professional fees 21,007 non-investment depreciation 3,762 total 171,147”
Form 990-ez, Part I, Line 20
“Prior period adjustment 2,632”
Form 990-ez, Part II, Line 24
“Furniture & fixtures 184,047 184,047 less accumulated depreciation 153,030 153,891 equipment 0 130,531 less accumulated depreciation 0 2,901 other 22,394 0 total 53,411 157,786”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 25,026 225 mortgage and other notes payable 0 91,943”
Form 990-ez, Part III
“Provide water services to members in gray rock, arakansas and the surrounding areas.”
Raw XML Appendix114 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 | 95344 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 42177 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -18566 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 148755 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 199963 |
| IRS990EZ/GrossReceiptsAmt | 0 | 174461 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 123 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingOtherDesc | 0 | MODIFIED CASH |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 123729 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 107795 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 123729 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 107795 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1182 |
| 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 | 53411 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 157786 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 2632 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 171147 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE WATER SERVICES TO MEMBERS IN GRAY ROCK, ARAKANSAS AND THE SURROUNDING AREAS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 174338 |
| 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 | 20698 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 25026 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 92168 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 193027 |
| IRS990EZ/TotalRevenueAmt | 0 | 174461 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES 2,838 INTEREST EXPENSE 3,434 INSURANCE 3,501 CONTRACT LABOR 27,866 WATER PURCHASES 87,118 OPERATING SUPPLIES 17,369 LICENSES AND FEES 1,002 TELEPHONE 480 MEMBERSHIPS AND DUES 1,808 MISCELLANEOUS 962 PROFESSIONAL FEES 21,007 NON-INVESTMENT DEPRECIATION 3,762 TOTAL 171,147 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR PERIOD ADJUSTMENT 2,632 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FURNITURE & FIXTURES 184,047 184,047 LESS ACCUMULATED DEPRECIATION 153,030 153,891 EQUIPMENT 0 130,531 LESS ACCUMULATED DEPRECIATION 0 2,901 OTHER 22,394 0 TOTAL 53,411 157,786 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 25,026 225 MORTGAGE AND OTHER NOTES PAYABLE 0 91,943 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROVIDE WATER SERVICES TO MEMBERS IN GRAY ROCK, ARAKANSAS AND THE SURROUNDING AREAS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 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 | 2025-02-17 |
| 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 | 2025-03-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARC LUX CPA |
| ReturnHeader/ReturnTs | 0 | 2025-03-10T11:07:50-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $199,963
- Liabilities
- $92,168
- Net assets
- $107,795
- Revenue
- $174,461
- Expenses
- $193,027
- Net income
- -$18,566