Civic Intelligence

Breckenridge Union Water Users Assn

990 • Fiscal year 2020 • EIN 71-0517439

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

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

64th percentile

0.37x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

2.43x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Net Margin

20th percentile

-9.3%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

86th percentile

$26,325

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Asset Growth

84th percentile

8.2%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

18th percentile

-4.8%

Faster revenue growth than 18% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$1,540,101

Up $116,191 (+8.2%) from 2019

Net Assets

Down

$962,646

Down $22,145 (-2.2%) from 2019

Liabilities

Up

$577,455

Up $138,336 (+32%) from 2019

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin20th percentile

Revenue

Down

$237,774

Down $12,093 (-4.8%) from 2019

Expenses

Up

$259,921

Up $9,871 (+3.9%) from 2019

Net Income

Down

-$22,147

Down $21,964 (-12002%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth84th 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 2020: $1,540,101Liabilities 2020: $577,455Net Assets 2020: $962,6462020Assets 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

2020

Assets$1,540,101
Liabilities$577,455
Net Assets$962,646
Open 2020 Filing

Operations Trend

Revenue Growth18th 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 2020: $237,774Expenses 2020: $259,921Net Income 2020: -$22,1472020Revenue 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

2020

Revenue$237,774
Expenses$259,921
Net Income-$22,147
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.1
Gross Receipts
$237,774
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$1,187,289$1,251,409▲ $64,120
Rtn Earn Endowment Incm Other Fnds$984,791$962,646▼ $22,145
Savings and Temporary Cash Investments$192,184$238,316▲ $46,132
Accounts Receivable$37,853$43,210▲ $5,357
Inventories for Sale or Use$4,976$5,558▲ $582
Prepaid Expenses and Deferred Charges$1,533$1,533→ $0
Cash and Non-Interest-Bearing Accounts$75$75→ $0
Total Assets$1,423,910$1,540,101▲ $116,191
Liabilities
Mortgage Notes Payable Secured by Investment Property$404,115$534,656▲ $130,541
Other Liabilities$24,485$26,100▲ $1,615
Accounts Payable and Accrued Expenses$10,519$16,699▲ $6,180
Total Liabilities$439,119$577,455▲ $138,336
Net Assets / Fund Balance
Total Net Assets Fund Balance$984,791$962,646▼ $22,145
Total Liabilities and Net Assets / Fund Balance$1,423,910$1,540,101▲ $116,191

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,216,537$1,433,254$2,649,791
Buildings$20,272$35,000$55,272
Land$14,600-$14,600
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sean BufordManager for Part of YearFT$26,325$26,325
Steven LucusManager CurrentFT$13,000$13,000

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
$250,539
Investment Income
$-12,765
Other Revenue
$0
Change in Net Assets
$-22,147

Audited Revenue Reconciliation

Revenue per Audited Statements
$237,774
Total Revenue per Audited Statements
$237,774
Total Revenue per Form 990
$237,774
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,233
Salaries, Compensation, and Employee Benefits$70,688
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$53,064--$53,064
All Other Expenses$53,058--$53,058
Current Officers, Directors, Trustees, and Key Employees$19,663$19,662-$39,325
Occupancy$26,802--$26,802
Other Employee Benefits$8,917$8,917-$17,834
Interest$16,230--$16,230
Fees for Services Accounting-$14,500-$14,500
Other Salaries and Wages$9,378--$9,378
Payroll Taxes$2,647$1,504-$4,151
Other Expenses$2,002$2,001-$4,003
Travel$1,984$475-$2,459
Office Expenses-$304-$304
Total Functional Expenses$212,558$47,363$0$259,921

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$259,921
Total Expenses per Audited Statements$259,921
Total Expenses per Form 990$259,921
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$26,100
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
8705236764
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
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 Appendix374 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/PYOtherExpensesAmt0186488
IRS990/PYProgramServiceRevenueAmt0248088
IRS990/PYRevenuesLessExpensesAmt0-183
IRS990/PYSalariesCompEmpBnftPaidAmt063562
IRS990/PYTotalExpensesAmt0250050
IRS990/PYTotalRevenueAmt0249867
IRS990/ReconcilationRevenueExpnssAmt0-22147
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IRS990ScheduleD/BuildingsGrp/BookValueAmt020272
IRS990ScheduleD/BuildingsGrp/DepreciationAmt035000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt055272
IRS990ScheduleD/EquipmentGrp/BookValueAmt01216537
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01433254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02649791
IRS990ScheduleD/ExpensesSubtotalAmt0259921
IRS990ScheduleD/LandGrp/BookValueAmt014600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt014600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER SERVICE DEP
IRS990ScheduleD/RevenueSubtotalAmt0237774
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01251409
IRS990ScheduleD/TotalExpensesPerForm990Amt0259921
IRS990ScheduleD/TotalLiabilityAmt026100
IRS990ScheduleD/TotalRevenuePerForm990Amt0237774
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0237774
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0259921
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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/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01540101
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IRS990/TotalAssetsGrp/EOYAmt01540101
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047363
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212558
IRS990/TotalFunctionalExpensesGrp/TotalAmt0259921
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0439119
IRS990/TotalLiabilitiesEOYAmt0577455
IRS990/TotalLiabilitiesGrp/BOYAmt0439119
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0962646
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0212558
IRS990/TotalProgramServiceRevenueAmt0250539
IRS990/TotalReportableCompFromOrgAmt039325
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0237774
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0237774
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01540101
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0475
IRS990/TravelGrp/ProgramServicesAmt01984
IRS990/TravelGrp/TotalAmt02459
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SINK III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08705236764
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-11
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/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/ReturnTs02021-11-11T15:23:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SINK
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,540,101
Liabilities
$577,455
Net assets
$962,646
Revenue
$237,774
Expenses
$259,921
Net income
-$22,147
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
2020Detailed filing. Detailed filing data is available for this year.$1.54$0.58$0.96$0.24$0.26$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