Civic Intelligence

Watalula Water Users Association

990 • Fiscal year 2020 • EIN 71-0528706

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 05, 2021

Organization ProfileN/A
P O Box 1121Ozark, AR 72949-1121

(479) 667-8803

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.29x

Higher debt load relative to assets than 43% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

3.72x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Net Margin

5th percentile

-23%

Higher net margin than 5% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

45th percentile

$46,779

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Asset Growth

18th percentile

-1.4%

Faster asset growth than 18% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-48%

Faster revenue growth than 1% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$10,341,928

Down $145,933 (-1.4%) from 2019

Net Assets

Down

$7,291,283

Down $187,675 (-2.5%) from 2019

Liabilities

Up

$3,050,645

Up $41,742 (+1.4%) from 2019

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin5th percentile

Revenue

Down

$820,323

Down $748,104 (-48%) from 2019

Expenses

Up

$1,007,998

Up $60,587 (+6.4%) from 2019

Net Income

Down

-$187,675

Down $808,691 (-130%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$15M$10M$5.0M$0Assets 2011: $6,328,771Liabilities 2011: $2,125,678Net Assets 2011: $4,203,0932011Assets 2012: $6,208,526Liabilities 2012: $2,081,274Net Assets 2012: $4,127,2522012Assets 2013: $6,052,951Liabilities 2013: $2,060,616Net Assets 2013: $3,992,3352013Assets 2014: $5,872,844Liabilities 2014: $1,998,059Net Assets 2014: $3,874,7852014Assets 2015: $6,347,151Liabilities 2015: $1,954,678Net Assets 2015: $4,392,4732015Assets 2016: $6,194,723Liabilities 2016: $1,892,013Net Assets 2016: $4,302,7102016Assets 2017: $6,890,320Liabilities 2017: $2,571,580Net Assets 2017: $4,318,7402017Assets 2018: $9,883,531Liabilities 2018: $3,025,589Net Assets 2018: $6,857,9422018Assets 2019: $10,487,861Liabilities 2019: $3,008,903Net Assets 2019: $7,478,9582019Assets 2020: $10,341,928Liabilities 2020: $3,050,645Net Assets 2020: $7,291,2832020Assets 2021: $10,105,538Liabilities 2021: $2,994,037Net Assets 2021: $7,111,5012021Assets 2022: $9,909,217Liabilities 2022: $2,830,837Net Assets 2022: $7,078,3802022Assets 2023: $9,670,411Liabilities 2023: $2,732,595Net Assets 2023: $6,937,8162023Assets 2024: $9,287,539Liabilities 2024: $2,624,383Net Assets 2024: $6,663,1562024

Highlighted filing

2020

Assets$10,341,928
Liabilities$3,050,645
Net Assets$7,291,283
Open 2020 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $623,0172011Expenses 2012: $625,4382012Revenue 2013: $513,763Expenses 2013: $648,680Net Income 2013: -$134,9172013Revenue 2014: $543,125Expenses 2014: $660,675Net Income 2014: -$117,5502014Revenue 2015: $1,189,302Expenses 2015: $671,614Net Income 2015: $517,6882015Revenue 2016: $648,677Expenses 2016: $738,440Net Income 2016: -$89,7632016Revenue 2017: $745,981Expenses 2017: $729,951Net Income 2017: $16,0302017Revenue 2018: $3,291,731Expenses 2018: $752,529Net Income 2018: $2,539,2022018Revenue 2019: $1,568,427Expenses 2019: $947,411Net Income 2019: $621,0162019Revenue 2020: $820,323Expenses 2020: $1,007,998Net Income 2020: -$187,6752020Revenue 2021: $875,517Expenses 2021: $1,055,299Net Income 2021: -$179,7822021Revenue 2022: $997,378Expenses 2022: $1,030,499Net Income 2022: -$33,1212022Revenue 2023: $949,352Expenses 2023: $1,089,916Net Income 2023: -$140,5642023Revenue 2024: $1,024,499Expenses 2024: $1,299,159Net Income 2024: -$274,6602024

Highlighted filing

2020

Revenue$820,323
Expenses$1,007,998
Net Income-$187,675
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 5, 2021
Return Version
2020v4.0
Gross Receipts
$820,323
Mission and Program Overview

Mission

Provide treated water to association's members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,862,844$9,668,585▼ $194,259
Savings and Temporary Cash Investments$446,332$494,942▲ $48,610
Accounts Receivable$107,710$101,626▼ $6,084
Inventories for Sale or Use$39,127$42,463▲ $3,336
Prepaid Expenses and Deferred Charges$5,044$3,810▼ $1,234
Cash and Non-Interest-Bearing Accounts$748$748→ $0
Total Assets$10,487,861$10,341,928▼ $145,933
Other Assets Total$26,056$29,754▲ $3,698
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,869,861$2,901,343▲ $31,482
Other Liabilities$71,837$76,668▲ $4,831
Accounts Payable and Accrued Expenses$67,205$72,634▲ $5,429
Total Liabilities$3,008,903$3,050,645▲ $41,742
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,478,958$7,291,283▼ $187,675
Total Net Assets Fund Balance$7,478,958$7,291,283▼ $187,675
Total Liabilities and Net Assets / Fund Balance$10,487,861$10,341,928▼ $145,933

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,362,611$4,309,179$13,671,790
Land$165,258-$165,258
Buildings$102,649$59,900$162,549
Equipment$38,067$72,059$110,126
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Susan CloosOffice ManagFT$46,779$46,779

Board Members and Trustees

NameTitle
Kim HoganPresident
Donnie GreshamDirector
Sarah HalmesDirector
Scott MaynerDirector
Randy DickersonVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$818,526
Investment Income
$1,797
Other Revenue
$0
Change in Net Assets
$-187,675

Audited Revenue Reconciliation

Revenue per Audited Statements
$820,323
Total Revenue per Audited Statements
$820,323
Total Revenue per Form 990
$820,323
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$807,101
Salaries, Compensation, and Employee Benefits$200,897
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$338,196$5,377-$343,573
Other Salaries and Wages$47,538$120,264-$167,802
Interest$102,140--$102,140
All Other Expenses$28,710$13,738-$42,448
Other Expenses$29,384$9,279-$38,663
Other Employee Benefits-$17,239-$17,239
Office Expenses-$12,259-$12,259
Payroll Taxes$3,394$8,727-$12,121
Occupancy-$10,812-$10,812
Pension Plan Contributions-$3,735-$3,735
Total Functional Expenses$802,378$205,620$0$1,007,998

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,007,998
Total Expenses per Audited Statements$1,007,998
Total Expenses per Form 990$1,007,998
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 Deposits$76,668
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Water users of the association are members.”

Form 990, Page 6, Part VI, Line 7A

“Members have the ability to elect one or more members of the governing body.”

Form 990, Page 6, Part VI, Line 11B

“Governing body reviews form 990 at monthly meeting. Due to covid 19, the return was filed before the board meeting. The return will be reviewed at the next monthly board meeting.”

Form 990, Page 6, Part VI, Line 15A

“Manager and all other employees' salaries are reviewed by the board of directors at least once a year.”

Form 990, Page 6, Part VI, Line 19

“Documents are available to the public when requested.”

Filing and Contact Details

Filer

Filer Name
Watalula Water Users Association
EIN
71-0528706
Phone
4796678803
Address
P O BOX 1121, OZARK, AR 72949-1121

Signing Officer

Name
Kim Hogan
Title
President
Phone
4796673637
Signed
2021-11-05

Organization Details

Principal Officer
Kim Hogan
Formed
1977
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
5

Preparer

Firm
King Jacobs & Lorfing Cpas Pa
Address
1216 S ROGERS ST, CLARKSVILLE, AR 72830
Preparer
Adele K Jacobs CPA
Phone
4797542478
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Board members serve without any compensation or benefits.”

Raw XML Appendix341 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS SERVE WITHOUT ANY COMPENSATION OR BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WATER USERS OF THE ASSOCIATION ARE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE ABILITY TO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING BODY REVIEWS FORM 990 AT MONTHLY MEETING. DUE TO COVID 19, THE RETURN WAS FILED BEFORE THE BOARD MEETING. THE RETURN WILL BE REVIEWED AT THE NEXT MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MANAGER AND ALL OTHER EMPLOYEES' SALARIES ARE REVIEWED BY THE BOARD OF DIRECTORS AT LEAST ONCE A YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE TO THE PUBLIC WHEN REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010487861
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IRS990/TotalAssetsGrp/BOYAmt010487861
IRS990/TotalAssetsGrp/EOYAmt010341928
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0205620
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0802378
IRS990/TotalFunctionalExpensesGrp/TotalAmt01007998
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03008903
IRS990/TotalLiabilitiesEOYAmt03050645
IRS990/TotalLiabilitiesGrp/BOYAmt03008903
IRS990/TotalLiabilitiesGrp/EOYAmt03050645
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07478958
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07291283
IRS990/TotalProgramServiceExpensesAmt0802378
IRS990/TotalProgramServiceRevenueAmt0818526
IRS990/TotalReportableCompFromOrgAmt046779
IRS990/TotalRevenueGrp/ExclusionAmt0820323
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0820323
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010487861
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010341928
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0408 N 18TH HWY 23N
IRS990/USAddress/CityNm0OZARK
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072949
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM HOGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04796673637
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATALULA WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WATA
ReturnHeader/Filer/EIN0710528706
ReturnHeader/Filer/PhoneNum04796678803
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 1121
ReturnHeader/Filer/USAddress/CityNm0OZARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd0729491121
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710540855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KING JACOBS & LORFING CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01216 S ROGERS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLARKSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072830
ReturnHeader/PreparerPersonGrp/PhoneNum04797542478
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADELE K JACOBS CPA
ReturnHeader/ReturnTs02021-11-08T15:07:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HOGAN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$10,341,928
Liabilities
$3,050,645
Net assets
$7,291,283
Revenue
$820,323
Expenses
$1,007,998
Net income
-$187,675
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.29$2.62$6.66$1.02$1.30$0.27
2023Summary only. Only limited summary data is available for this year.$9.67$2.73$6.94$0.95$1.09$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.91$2.83$7.08$1.00$1.03$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$2.99$7.11$0.88$1.06$0.18
2020Detailed filing. Detailed filing data is available for this year.$10.3$3.05$7.29$0.82$1.01$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$3.01$7.48$1.57$0.95$0.62
2018Summary only. Only limited summary data is available for this year.$9.88$3.03$6.86$3.29$0.75$2.54
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$2.57$4.32$0.75$0.73$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$1.89$4.30$0.65$0.74$0.09
2015Detailed filing. Detailed filing data is available for this year.$6.35$1.95$4.39$1.19$0.67$0.52
2014Summary only. Only limited summary data is available for this year.$5.87$2.00$3.87$0.54$0.66$0.12
2013Detailed filing. Detailed filing data is available for this year.$6.05$2.06$3.99$0.51$0.65$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$2.08$4.13$0.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$2.13$4.20$0.62