Civic Intelligence

Breckenridge Union Water Users Assn

990 • Fiscal year 2016 • EIN 71-0517439

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization Profile
PO Box 490Newport, AR 72112

(570) 523-6764

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.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

2.12x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Net Margin

58th percentile

7.6%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

87th percentile

$35,100

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Asset Growth

35th percentile

-1.2%

Faster asset growth than 35% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

12%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$1,485,611

Down $18,630 (-1.2%) from 2015

Net Assets

Up

$936,551

Up $19,670 (+2.1%) from 2015

Liabilities

Down

$549,060

Down $38,300 (-6.5%) from 2015

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin58th percentile

Revenue

Up

$258,725

Up $27,679 (+12%) from 2015

Expenses

Down

$239,055

Down $19,613 (-7.6%) from 2015

Net Income

Up

$19,670

Up $47,292 (+171%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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 2016: $1,485,611Liabilities 2016: $549,060Net Assets 2016: $936,5512016Assets 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

2016

Assets$1,485,611
Liabilities$549,060
Net Assets$936,551
Open 2016 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income across loaded years, with this 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 2016: $258,725Expenses 2016: $239,055Net Income 2016: $19,6702016Revenue 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

2016

Revenue$258,725
Expenses$239,055
Net Income$19,670
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$258,725
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$1,407,874$1,345,627▼ $62,247
Pd in Cap Srpls Land Bldg Eqp Fund$1,318,118$1,318,118→ $0
Savings and Temporary Cash Investments$60,919$91,976▲ $31,057
Accounts Receivable$28,592$32,293▲ $3,701
Prepaid Expenses and Deferred Charges$1,533$11,550▲ $10,017
Inventories for Sale or Use$3,408$4,090▲ $682
Cash and Non-Interest-Bearing Accounts$1,915$75▼ $1,840
Rtn Earn Endowment Incm Other Fnds$-401,237$-381,567▲ $19,670
Total Assets$1,504,241$1,485,611▼ $18,630
Liabilities
Mortgage Notes Payable Secured by Investment Property$552,060$512,040▼ $40,020
Other Liabilities$23,695$23,755▲ $60
Accounts Payable and Accrued Expenses$11,605$13,265▲ $1,660
Total Liabilities$587,360$549,060▼ $38,300
Net Assets / Fund Balance
Total Net Assets Fund Balance$916,881$936,551▲ $19,670
Total Liabilities and Net Assets / Fund Balance$1,504,241$1,485,611▼ $18,630

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,275,755$1,278,424$2,554,179
Buildings$55,272-$55,272
Land$14,600-$14,600
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sean BufordManagerFT$35,100$35,100

Board Members and Trustees

NameTitle
Robert Dale GilliaumPresident
John Sink IiiVice President
Rick BagwellDirector
Talmadge WhiteheadDirector
Trey HareDirector
Loftin S KentSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$258,643
Investment Income
$82
Other Revenue
$0
Change in Net Assets
$19,670

Audited Revenue Reconciliation

Revenue per Audited Statements
$258,725
Total Revenue per Audited Statements
$258,725
Total Revenue per Form 990
$258,725
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,694
Salaries, Compensation, and Employee Benefits$58,361
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$62,247--$62,247
Current Officers, Directors, Trustees, and Key Employees$17,550$17,550-$35,100
Occupancy$29,886--$29,886
All Other Expenses$19,437--$19,437
Interest$19,428--$19,428
Fees for Services Accounting$11,900--$11,900
Other Salaries and Wages$10,083--$10,083
Other Employee Benefits$4,754$4,755-$9,509
Other Expenses$2,141$2,140-$4,281
Payroll Taxes$2,251$1,418-$3,669
Travel$2,644$525-$3,169
Total Functional Expenses$212,299$26,756$0$239,055

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$239,055
Total Expenses per Audited Statements$239,055
Total Expenses per Form 990$239,055
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
Customer Service Dep$23,755
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Address
PO BOX 490, NEWPORT, AR 72112

Signing Officer

Name
Robert Dale Gilliaum
Title
President
Phone
8702171693
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
6
Employees
4

Preparer

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

Additional Explanations

List of other expenses Part IX line 24E

“See attached overflow statement”

Raw XML Appendix355 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/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt014600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023755
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER SERVICE DEP
IRS990ScheduleD/RevenueSubtotalAmt0258725
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01345627
IRS990ScheduleD/TotalExpensesPerForm990Amt0239055
IRS990ScheduleD/TotalLiabilityAmt023755
IRS990ScheduleD/TotalRevenuePerForm990Amt0258725
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0258725
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0239055
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/ExplanationTxt6SEE ATTACHED OVERFLOW STATEMENT
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/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01504241
IRS990/TotalAssetsEOYAmt01485611
IRS990/TotalAssetsGrp/BOYAmt01504241
IRS990/TotalAssetsGrp/EOYAmt01485611
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026756
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212299
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0587360
IRS990/TotalLiabilitiesEOYAmt0549060
IRS990/TotalLiabilitiesGrp/BOYAmt0587360
IRS990/TotalLiabilitiesGrp/EOYAmt0549060
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0916881
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0936551
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0212299
IRS990/TotalProgramServiceRevenueAmt0258643
IRS990/TotalReportableCompFromOrgAmt035100
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0258725
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0258725
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01504241
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01485611
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0525
IRS990/TravelGrp/ProgramServicesAmt02644
IRS990/TravelGrp/TotalAmt03169
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT DALE GILLIAUM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08702171693
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRECKENRIDGE-UNION WATER USERS ASSN
ReturnHeader/Filer/BusinessNameControlTxt0BREC
ReturnHeader/Filer/EIN0710517439
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 490
ReturnHeader/Filer/USAddress/CityNm0NEWPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072112
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A688848FE89DD061923B3696121595BAA7B5BF04
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A688848FE89DD061923B3696121595BAA7B5BF04
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId07111552017318rfhf0hh
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.217.141.117
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTm010:38:09
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204937024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lewallen & Co Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 490
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072112
ReturnHeader/PreparerPersonGrp/PhoneNum08705236764
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry Lewallen
ReturnHeader/ReturnTs02017-11-13T17:18:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,485,611
Liabilities
$549,060
Net assets
$936,551
Revenue
$258,725
Expenses
$239,055
Net income
$19,670
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
2016Detailed filing. Detailed filing data is available for this year.$1.49$0.55$0.94$0.26$0.24$0.02
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