Civic Intelligence

Breckenridge-Union Water Users Assn

EIN 71-0517439 • 501(c)12 • Newport, AR

Profile

The purpose of breckenridge-union water users association is to associate its members together for their mutual benefit and to that end to construct, maintain and operate a private rural water system for the supplying of water to its members.

PO Box 490Newport, AR 72112
Siviq Scores

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

Liabilities / Assets

87th percentile

0.51x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

1.47x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Net Margin

51st percentile

8.5%

Higher net margin than 51% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$42,500

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Asset Growth

33rd percentile

-1.4%

Faster asset growth than 33% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-6.1%

Faster revenue growth than 22% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$918,039

Down $15,644 (-1.7%) from 2022

Liabilities

Down

$464,260

Down $76,331 (-14%) from 2022

Net Assets

Up

$453,779

Up $60,687 (+15%) from 2022

Operations
Liabilities / Revenue82nd percentileNet Margin51st percentile

Revenue

Up

$315,901

Up $18,956 (+6.4%) from 2022

Expenses

Down

$289,058

Down $26,062 (-8.3%) from 2022

Net Income

Up

$26,843

Up $45,018 (+248%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,308,344Liabilities 2010: $708,969Net Assets 2010: $599,3752010Assets 2012: $1,708,636Liabilities 2012: $698,891Net Assets 2012: $1,009,7452012Assets 2013: $1,640,455Liabilities 2013: $646,274Net Assets 2013: $994,1812013Assets 2014: $1,583,668Liabilities 2014: $639,155Net Assets 2014: $944,5132014Assets 2015: $1,504,241Liabilities 2015: $587,360Net Assets 2015: $916,8812015Assets 2018: $1,451,052Liabilities 2018: $466,079Net Assets 2018: $984,9732018Assets 2019: $1,423,910Liabilities 2019: $439,119Net Assets 2019: $984,7912019Assets 2021: $957,508Liabilities 2021: $546,239Net Assets 2021: $411,2692021Assets 2022: $933,683Liabilities 2022: $540,591Net Assets 2022: $393,0922022Assets 2024: $918,039Liabilities 2024: $464,260Net Assets 2024: $453,7792024

Highlighted filing

2024

Assets$918,039
Liabilities$464,260
Net Assets$453,779
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $220,0112010Expenses 2012: $238,6752012Revenue 2013: $226,930Expenses 2013: $242,494Net Income 2013: -$15,5642013Revenue 2014: $221,483Expenses 2014: $271,151Net Income 2014: -$49,6682014Revenue 2015: $231,046Expenses 2015: $258,668Net Income 2015: -$27,6222015Revenue 2018: $261,919Expenses 2018: $247,450Net Income 2018: $14,4692018Revenue 2019: $249,867Expenses 2019: $250,050Net Income 2019: -$1832019Revenue 2021: $273,111Expenses 2021: $294,281Net Income 2021: -$21,1702021Revenue 2022: $296,945Expenses 2022: $315,120Net Income 2022: -$18,1752022Revenue 2024: $315,901Expenses 2024: $289,058Net Income 2024: $26,8432024

Highlighted filing

2024

Revenue$315,901
Expenses$289,058
Net Income$26,843
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$918,039
Liabilities
$464,260
Net assets
$453,779
Revenue
$315,901
Expenses
$289,058
Net income
$26,843
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.46$0.45$0.32$0.29$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.54$0.39$0.30$0.32$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.55$0.41$0.27$0.29$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.44$0.98$0.25$0.25$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.47$0.98$0.26$0.25$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.50$0.59$0.92$0.23$0.26$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.64$0.94$0.22$0.27$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.64$0.65$0.99$0.23$0.24$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.70$1.01$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.71$0.60$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 31, 2025
Return Version
2024v5.2
Gross Receipts
$315,901
Mission and Program Overview

Mission

The purpose of breckenridge-union water users association is to associate its members together for their mutual benefit and to that end to construct, maintain and operate a private rural water system for the supplying of water to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$731,437$655,296▼ $76,141
Rtn Earn Endowment Incm Other Fnds$426,937$453,779▲ $26,842
Savings and Temporary Cash Investments$158,867$213,842▲ $54,975
Accounts Receivable$30,467$39,935▲ $9,468
Inventories for Sale or Use$9,156$7,591▼ $1,565
Prepaid Expenses and Deferred Charges$1,300$1,300→ $0
Cash and Non-Interest-Bearing Accounts$75$75→ $0
Total Assets$931,302$918,039▼ $13,263
Liabilities
Mortgage Notes Payable Secured by Investment Property$463,077$424,001▼ $39,076
Other Liabilities$28,320$28,390▲ $70
Accounts Payable and Accrued Expenses$12,968$11,869▼ $1,099
Total Liabilities$504,365$464,260▼ $40,105
Net Assets / Fund Balance
Total Net Assets Fund Balance$426,937$453,779▲ $26,842
Total Liabilities and Net Assets / Fund Balance$931,302$918,039▼ $13,263

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$639,406$2,118,343$2,757,749
Buildings$1,290$53,982$55,272
Land$14,600-$14,600
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Thomas SanfordManagerFT$42,500$42,500

Board Members and Trustees

NameTitle
John Sink IiiPresident
Trey HareVice President
Amy PikerDirector
Monica PrinceDirector
Rick BagwellDirector
Talmadge WhiteheadDirector
Loftin S KentSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$315,267
Investment Income
$634
Other Revenue
$0
Change in Net Assets
$26,843

Audited Revenue Reconciliation

Revenue per Audited Statements
$315,901
Total Revenue per Audited Statements
$315,901
Total Revenue per Form 990
$315,901
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$243,249
Salaries, Compensation, and Employee Benefits$45,809
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$76,140--$76,140
All Other Expenses$65,369--$65,369
Current Officers, Directors, Trustees, and Key Employees$42,500--$42,500
Occupancy$36,093--$36,093
Fees for Services Accounting-$20,770-$20,770
Interest$17,493--$17,493
Payroll Taxes$3,309--$3,309
Office Expenses-$2,655-$2,655
Other Expenses$1,862$11,252-$1,862
Total Functional Expenses$254,381$34,677$0$289,058

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$289,058
Total Expenses per Audited Statements$289,058
Total Expenses per Form 990$289,058
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
Customer Service Dep$28,390
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
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

“Members elect the board of directors.”

Member election for additional members Part VI line 7A

“The board of directors are elected by a majority vote of the members.”

Form 990 governing body review Part VI line 11

“No review of form 990 was conducted before it was filed with irs. The form 990 was prepared from audited financial statements that had been mailed to each member of the board of directors before the form 990 was filed with irs. Each member of the board of directors will receive a copy of the filed form 990 at the next board meeting.”

CEO executive director top management comp Part VI line 15A

“The governing body of the organization is a board of directors who are not allowed to receive compensation.”

Other officer or key employee compensation Part VI line 15B

“The board of directors hires a manager and his compensation is set by the board of directors. The managers compensation is dicussed each year at the board meetings.”

Governing documents etc available to public Part VI line 19

“Governing documents and audited financial statments are made available to the public by providing copies upon request.”

Filing and Contact Details

Filer

Filer Name
Breckenridge-union Water Users Assn
EIN
71-0517439
In Care Of
% JOHN SINK
Phone
8705236764
Address
PO BOX 490, NEWPORT, AR 72112

Signing Officer

Name
John Sink
Title
President
Phone
8705236764
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Lewallen & Co Ltd
Address
PO Box 490 412 Third St, Newport, AR 72112
Preparer
Larry Lewallen CPA
Phone
8705236764
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING ADJUSTMENT”

List of other expenses Part IX line 24E

“See attached overflow statement”

Part XI response or note to any line in Part XI

“ROUNDING ADJUSTMENT $1”

Raw XML Appendix353 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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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0315267
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0315267
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01022
IRS990/PYOtherExpensesAmt0249833
IRS990/PYProgramServiceRevenueAmt0335244
IRS990/PYRevenuesLessExpensesAmt033843
IRS990/PYSalariesCompEmpBnftPaidAmt052590
IRS990/PYTotalExpensesAmt0302423
IRS990/PYTotalRevenueAmt0336266
IRS990/ReconcilationRevenueExpnssAmt026843
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0426937
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0453779
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0158867
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0213842
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01290
IRS990ScheduleD/BuildingsGrp/DepreciationAmt053982
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt055272
IRS990ScheduleD/EquipmentGrp/BookValueAmt0639406
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02118343
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02757749
IRS990ScheduleD/ExpensesSubtotalAmt0289058
IRS990ScheduleD/LandGrp/BookValueAmt014600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt014600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt028390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER SERVICE DEP
IRS990ScheduleD/RevenueSubtotalAmt0315901
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0655296
IRS990ScheduleD/TotalExpensesPerForm990Amt0289058
IRS990ScheduleD/TotalLiabilityAmt028390
IRS990ScheduleD/TotalRevenuePerForm990Amt0315901
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0315901
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0289058
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE ELECTED BY A MAJORITY VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW OF FORM 990 WAS CONDUCTED BEFORE IT WAS FILED WITH IRS. THE FORM 990 WAS PREPARED FROM AUDITED FINANCIAL STATEMENTS THAT HAD BEEN MAILED TO EACH MEMBER OF THE BOARD OF DIRECTORS BEFORE THE FORM 990 WAS FILED WITH IRS. EACH MEMBER OF THE BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE FILED FORM 990 AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY OF THE ORGANIZATION IS A BOARD OF DIRECTORS WHO ARE NOT ALLOWED TO RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS HIRES A MANAGER AND HIS COMPENSATION IS SET BY THE BOARD OF DIRECTORS. THE MANAGERS COMPENSATION IS DICUSSED EACH YEAR AT THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATMENTS ARE MADE AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SEE ATTACHED OVERFLOW STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ROUNDING ADJUSTMENT $1
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/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part XI response or note to any line in Part XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0931302
IRS990/TotalAssetsEOYAmt0918039
IRS990/TotalAssetsGrp/BOYAmt0931302
IRS990/TotalAssetsGrp/EOYAmt0918039
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034677
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0254381
IRS990/TotalFunctionalExpensesGrp/TotalAmt0289058
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0504365
IRS990/TotalLiabilitiesEOYAmt0464260
IRS990/TotalLiabilitiesGrp/BOYAmt0504365
IRS990/TotalLiabilitiesGrp/EOYAmt0464260
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0426937
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0453779
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0254381
IRS990/TotalProgramServiceRevenueAmt0315267
IRS990/TotalReportableCompFromOrgAmt042500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0315901
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0315901
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0931302
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0918039
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SINK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08705236764
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRECKENRIDGE-UNION WATER USERS ASSN
ReturnHeader/Filer/BusinessNameControlTxt0BREC
ReturnHeader/Filer/EIN0710517439
ReturnHeader/Filer/InCareOfNm0% JOHN SINK
ReturnHeader/Filer/PhoneNum08705236764
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 490
ReturnHeader/Filer/USAddress/CityNm0NEWPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072112
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204937024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lewallen & Co Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 490 412 Third St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072112
ReturnHeader/PreparerPersonGrp/PhoneNum08705236764
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LARRY LEWALLEN CPA
ReturnHeader/ReturnTs02025-07-30T14:45:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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