Civic Intelligence

Breckenridge Union Water Users Assn

990 • Fiscal year 2019 • EIN 71-0517439

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

Organization Profile
PO Box 490Newport, AR 72112

(870) 523-6764

Siviq Scores

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

Liabilities / Assets

57th percentile

0.31x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

1.76x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Net Margin

36th percentile

-0.1%

Higher net margin than 36% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

90th percentile

$49,495

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Asset Growth

31st percentile

-1.9%

Faster asset growth than 31% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-4.6%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$1,423,910

Down $27,142 (-1.9%) from 2018

Net Assets

Down

$984,791

Down $182 (-0.0%) from 2018

Liabilities

Down

$439,119

Down $26,960 (-5.8%) from 2018

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin36th percentile

Revenue

Down

$249,867

Down $12,052 (-4.6%) from 2018

Expenses

Up

$250,050

Up $2,600 (+1.1%) from 2018

Net Income

Down

-$183

Down $14,652 (-101%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth31st 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 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

2019

Assets$1,423,910
Liabilities$439,119
Net Assets$984,791
Open 2019 Filing

Operations Trend

Revenue Growth22nd 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 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

2019

Revenue$249,867
Expenses$250,050
Net Income-$183
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$249,867
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$1,241,936$1,187,289▼ $54,647
Rtn Earn Endowment Incm Other Fnds$984,973$984,791▼ $182
Savings and Temporary Cash Investments$161,491$192,184▲ $30,693
Accounts Receivable$40,521$37,853▼ $2,668
Inventories for Sale or Use$5,496$4,976▼ $520
Prepaid Expenses and Deferred Charges$1,533$1,533→ $0
Cash and Non-Interest-Bearing Accounts$75$75→ $0
Total Assets$1,451,052$1,423,910▼ $27,142
Liabilities
Mortgage Notes Payable Secured by Investment Property$429,384$404,115▼ $25,269
Other Liabilities$24,885$24,485▼ $400
Accounts Payable and Accrued Expenses$11,810$10,519▼ $1,291
Total Liabilities$466,079$439,119▼ $26,960
Net Assets / Fund Balance
Total Net Assets Fund Balance$984,973$984,791▼ $182
Total Liabilities and Net Assets / Fund Balance$1,451,052$1,423,910▼ $27,142

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,151,311$1,412,065$2,563,376
Buildings$21,378$33,894$55,272
Land$14,600-$14,600
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sean BufordManagerFT$35,100$14,395$49,495

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$248,088
Investment Income
$1,779
Other Revenue
$0
Change in Net Assets
$-183

Audited Revenue Reconciliation

Revenue per Audited Statements
$249,867
Total Revenue per Audited Statements
$249,867
Total Revenue per Form 990
$249,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,488
Salaries, Compensation, and Employee Benefits$63,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$54,647--$54,647
All Other Expenses$41,885--$41,885
Current Officers, Directors, Trustees, and Key Employees$17,550$17,550-$35,100
Occupancy$33,899--$33,899
Fees for Services Accounting-$14,700-$14,700
Other Employee Benefits$7,197$7,197-$14,394
Interest$14,046--$14,046
Other Salaries and Wages$10,401--$10,401
Other Expenses$3,027$3,027-$6,054
Payroll Taxes$2,324$1,343-$3,667
Travel$1,692$425-$2,117
Office Expenses-$169-$169
Total Functional Expenses$205,639$44,411$0$250,050

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$250,050
Total Expenses per Audited Statements$250,050
Total Expenses per Form 990$250,050
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$24,485
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
Address
PO BOX 490, NEWPORT, AR 72112

Signing Officer

Name
John Sink Iii
Title
President
Phone
8702171693
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
6
Employees
5

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

List of other expenses Part IX line 24E

“See attached overflow statement”

Raw XML Appendix354 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt011810
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010519
IRS990/AccountsReceivableGrp/BOYAmt040521
IRS990/AccountsReceivableGrp/EOYAmt037853
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt041885
IRS990/AllOtherExpensesGrp/TotalAmt041885
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0LARRY LEWALLEN
IRS990/BooksInCareOfDetail/PhoneNum08705236764
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 490
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEWPORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072112
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt075
IRS990/CashNonInterestBearingGrp/EOYAmt075
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt017550
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt017550
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt035100
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01779
IRS990/CYOtherExpensesAmt0186488
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0248088
IRS990/CYRevenuesLessExpensesAmt0-183
IRS990/CYSalariesCompEmpBnftPaidAmt063562
IRS990/CYTotalExpensesAmt0250050
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0249867
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt054647
IRS990/DepreciationDepletionGrp/TotalAmt054647
IRS990/Desc0THE ORGANIZATION HAS CONTINUED TO PROVIDE ADEQUATE AND SAFE WATER TO RURAL HOUSEHOLDS. AS OF 12/31/2019, BRECKENRIDGE-UNION WATER USERS ASSOCIATION WAS PROVIDING WATER TO APPROXIMATELY 600 CUSTOMERS/MEMBERS. BRECKENRIDGE-UNION WATER USERS ASSOCIATION WILL CONTINUE TO UPGRADE/MAINTAIN THE CURRENT WATER MANAGMENT SYSTEM AND PURSUE AVAILABLE RESOURCES TO EXPAND THE WATER SYSTEM TO AS MANY HOUSEHOLDS/CUSTOMERS AS POSSIBLE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0205639
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014700
IRS990/FeesForServicesAccountingGrp/TotalAmt014700
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt614395
IRS990/Form990PartVIISectionAGrp/PersonNm0RICK BAGWELL
IRS990/Form990PartVIISectionAGrp/PersonNm1TALMADGE WHITEHEAD
IRS990/Form990PartVIISectionAGrp/PersonNm2MONICA PRINCE
IRS990/Form990PartVIISectionAGrp/PersonNm3TREY HARE
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN SINK III
IRS990/Form990PartVIISectionAGrp/PersonNm5LOFTIN S KENT
IRS990/Form990PartVIISectionAGrp/PersonNm6SEAN BUFORD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt635100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6MANAGER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0249867
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt014046
IRS990/InterestGrp/TotalAmt014046
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05496
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04976
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01779
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01779
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01445959
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01241936
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01187289
IRS990/LandBldgEquipCostOrOtherBssAmt02633248
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0245088
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0429384
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0404115
IRS990/NetAssetsOrFundBalancesBOYAmt0984973
IRS990/NetAssetsOrFundBalancesEOYAmt0984791
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt033899
IRS990/OccupancyGrp/TotalAmt033899
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0169
IRS990/OfficeExpensesGrp/TotalAmt0169
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07197
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07197
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014394
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1CUSTOMER ACCT PROCESSING
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03027
IRS990/OtherExpensesGrp/ProgramServicesAmt07752
IRS990/OtherExpensesGrp/ProgramServicesAmt110427
IRS990/OtherExpensesGrp/ProgramServicesAmt2792
IRS990/OtherExpensesGrp/ProgramServicesAmt33027
IRS990/OtherExpensesGrp/TotalAmt07752
IRS990/OtherExpensesGrp/TotalAmt110427
IRS990/OtherExpensesGrp/TotalAmt2792
IRS990/OtherExpensesGrp/TotalAmt36054
IRS990/OtherLiabilitiesGrp/BOYAmt024885
IRS990/OtherLiabilitiesGrp/EOYAmt024485
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt010401
IRS990/OtherSalariesAndWagesGrp/TotalAmt010401
IRS990/OtherSourcesGrossIncomeAmt04779
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01343
IRS990/PayrollTaxesGrp/ProgramServicesAmt02324
IRS990/PayrollTaxesGrp/TotalAmt03667
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01533
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01533
IRS990/PriorPeriodAdjustmentsAmt01
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0248088
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0248088
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0593
IRS990/PYOtherExpensesAmt0182116
IRS990/PYProgramServiceRevenueAmt0261326
IRS990/PYRevenuesLessExpensesAmt014469
IRS990/PYSalariesCompEmpBnftPaidAmt065334
IRS990/PYTotalExpensesAmt0247450
IRS990/PYTotalRevenueAmt0261919
IRS990/ReconcilationRevenueExpnssAmt0-183
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0984973
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0984791
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0161491
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0192184
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt021378
IRS990ScheduleD/BuildingsGrp/DepreciationAmt033894
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt055272
IRS990ScheduleD/EquipmentGrp/BookValueAmt01151311
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01412065
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02563376
IRS990ScheduleD/ExpensesSubtotalAmt0250050
IRS990ScheduleD/LandGrp/BookValueAmt014600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt014600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024485
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER SERVICE DEP
IRS990ScheduleD/RevenueSubtotalAmt0249867
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01187289
IRS990ScheduleD/TotalExpensesPerForm990Amt0250050
IRS990ScheduleD/TotalLiabilityAmt024485
IRS990ScheduleD/TotalRevenuePerForm990Amt0249867
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0249867
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0250050
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
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01451052
IRS990/TotalAssetsEOYAmt01423910
IRS990/TotalAssetsGrp/BOYAmt01451052
IRS990/TotalAssetsGrp/EOYAmt01423910
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044411
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205639
IRS990/TotalFunctionalExpensesGrp/TotalAmt0250050
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0466079
IRS990/TotalLiabilitiesEOYAmt0439119
IRS990/TotalLiabilitiesGrp/BOYAmt0466079
IRS990/TotalLiabilitiesGrp/EOYAmt0439119
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0984973
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0984791
IRS990/TotalOtherCompensationAmt014395
IRS990/TotalProgramServiceExpensesAmt0205639
IRS990/TotalProgramServiceRevenueAmt0248088
IRS990/TotalReportableCompFromOrgAmt035100
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0249867
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0249867
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01451052
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01423910
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0425
IRS990/TravelGrp/ProgramServicesAmt01692
IRS990/TravelGrp/TotalAmt02117
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SINK III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08702171693
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
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/AtSubmissionCreationDeviceId03D110889CEDA0AD35BC718B2EDD5B6AE3A72F360
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03D110889CEDA0AD35BC718B2EDD5B6AE3A72F360
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId07111552020321h4neo4h
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-11-16
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.217.141.117
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTm015:29:39
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/ReturnTs02020-11-16T12:42:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,423,910
Liabilities
$439,119
Net assets
$984,791
Revenue
$249,867
Expenses
$250,050
Net income
-$183
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
2019Detailed filing. Detailed filing data is available for this year.$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