Civic Intelligence

Watalula Water Users Association

990 • Fiscal year 2021 • EIN 71-0528706

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

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

42nd percentile

0.30x

Higher debt load relative to assets than 42% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

3.42x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Net Margin

4th percentile

-21%

Higher net margin than 4% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

26th percentile

$0

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2021

Asset Growth

13th percentile

-2.3%

Faster asset growth than 13% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

64th percentile

6.7%

Faster revenue growth than 64% of similar nonprofits.

2021 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$10,105,538

Down $236,390 (-2.3%) from 2020

Net Assets

Down

$7,111,501

Down $179,782 (-2.5%) from 2020

Liabilities

Down

$2,994,037

Down $56,608 (-1.9%) from 2020

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin4th percentile

Revenue

Up

$875,517

Up $55,194 (+6.7%) from 2020

Expenses

Up

$1,055,299

Up $47,301 (+4.7%) from 2020

Net Income

Up

-$179,782

Up $7,893 (+4.2%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth13th 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

2021

Assets$10,105,538
Liabilities$2,994,037
Net Assets$7,111,501
Open 2021 Filing

Operations Trend

Revenue Growth64th 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

2021

Revenue$875,517
Expenses$1,055,299
Net Income-$179,782
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.0
Gross Receipts
$875,517
Mission and Program Overview

Mission

Provide treated water to association's members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,668,585$9,475,680▼ $192,905
Savings and Temporary Cash Investments$494,942$374,818▼ $120,124
Accounts Receivable$101,626$162,583▲ $60,957
Inventories for Sale or Use$42,463$47,304▲ $4,841
Prepaid Expenses and Deferred Charges$3,810$11,685▲ $7,875
Cash and Non-Interest-Bearing Accounts$748$748→ $0
Total Assets$10,341,928$10,105,538▼ $236,390
Other Assets Total$29,754$32,720▲ $2,966
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,901,343$2,851,894▼ $49,449
Other Liabilities$76,668$81,272▲ $4,604
Accounts Payable and Accrued Expenses$72,634$60,871▼ $11,763
Total Liabilities$3,050,645$2,994,037▼ $56,608
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,291,283$7,111,501▼ $179,782
Total Net Assets Fund Balance$7,291,283$7,111,501▼ $179,782
Total Liabilities and Net Assets / Fund Balance$10,341,928$10,105,538▼ $236,390

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,076,569$4,627,000$13,703,569
Buildings$189,426$66,244$255,670
Land$165,258-$165,258
Equipment$44,427$71,606$116,033
Compensation and Service Providers
Top Officer Pay26th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$874,755
Investment Income
$762
Other Revenue
$0
Change in Net Assets
$-179,782

Audited Revenue Reconciliation

Revenue per Audited Statements
$875,517
Total Revenue per Audited Statements
$875,517
Total Revenue per Form 990
$875,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$849,872
Salaries, Compensation, and Employee Benefits$205,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$340,436$7,391-$347,827
Other Salaries and Wages$49,810$117,406-$167,216
Interest$106,463--$106,463
All Other Expenses$24,150$21,057-$45,207
Other Expenses$24,897$4,854-$24,897
Other Employee Benefits-$20,664-$20,664
Occupancy-$14,900-$14,900
Payroll Taxes$3,394$10,182-$13,576
Office Expenses-$10,950-$10,950
Pension Plan Contributions-$3,971-$3,971
Total Functional Expenses$843,924$211,375$0$1,055,299

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,055,299
Total Expenses per Audited Statements$1,055,299
Total Expenses per Form 990$1,055,299
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$81,272
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. The return was filed before the board meeting, but was reviewed by board president and management before filing. The return will be reviewed by full board 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
2022-11-09

Organization Details

Principal Officer
Kim Hogan
Formed
1977
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
4
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 Appendix333 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/BOYAmt072634
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt060871
IRS990/AccountsReceivableGrp/BOYAmt0101626
IRS990/AccountsReceivableGrp/EOYAmt0162583
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE TREATED WATER TO ASSOCIATION'S MEMBERS
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt021057
IRS990/AllOtherExpensesGrp/ProgramServicesAmt024150
IRS990/AllOtherExpensesGrp/TotalAmt045207
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SUSAN CLOOS
IRS990/BooksInCareOfDetail/PhoneNum04796678803
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 1121
IRS990/BooksInCareOfDetail/USAddress/CityNm0OZARK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072949
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0748
IRS990/CashNonInterestBearingGrp/EOYAmt0748
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0762
IRS990/CYOtherExpensesAmt0849872
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0874755
IRS990/CYRevenuesLessExpensesAmt0-179782
IRS990/CYSalariesCompEmpBnftPaidAmt0205427
IRS990/CYTotalExpensesAmt01055299
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0875517
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07391
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0340436
IRS990/DepreciationDepletionGrp/TotalAmt0347827
IRS990/Desc0ALL INCOME AND EXPENSES ARE RELATED TO THE PROVIDING OF TREATED WATER TO THE MEMBERS OF WATALULA WATER USERS' ASSOCIATION.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0843924
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
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/PersonNm0KIM HOGAN
IRS990/Form990PartVIISectionAGrp/PersonNm1RANDY DICKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm2DONNIE GRESHAM
IRS990/Form990PartVIISectionAGrp/PersonNm3SARAH HALMES
IRS990/Form990PartVIISectionAGrp/PersonNm4SCOTT MAYNER
IRS990/Form990PartVIISectionAGrp/PersonNm5SUSAN CLOOS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5OFFICE MANAG
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0875517
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt0106463
IRS990/InterestGrp/TotalAmt0106463
IRS990/InventoriesForSaleOrUseGrp/BOYAmt042463
IRS990/InventoriesForSaleOrUseGrp/EOYAmt047304
IRS990/InvestmentIncomeGrp/ExclusionAmt0762
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0762
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04764850
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09668585
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09475680
IRS990/LandBldgEquipCostOrOtherBssAmt014240530
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0867113
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE TREATED WATER TO ASSOCIATION'S MEMBERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02901343
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02851894
IRS990/NetAssetsOrFundBalancesBOYAmt07291283
IRS990/NetAssetsOrFundBalancesEOYAmt07111501
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07291283
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07111501
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt014900
IRS990/OccupancyGrp/TotalAmt014900
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010950
IRS990/OfficeExpensesGrp/TotalAmt010950
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt029754
IRS990/OtherAssetsTotalGrp/EOYAmt032720
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020664
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020664
IRS990/OtherExpensesGrp/Desc0WATER PURCHASES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES-DISTRIBUTION
IRS990/OtherExpensesGrp/Desc3INSURANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04854
IRS990/OtherExpensesGrp/ProgramServicesAmt0150945
IRS990/OtherExpensesGrp/ProgramServicesAmt177092
IRS990/OtherExpensesGrp/ProgramServicesAmt266737
IRS990/OtherExpensesGrp/ProgramServicesAmt324897
IRS990/OtherExpensesGrp/TotalAmt0150945
IRS990/OtherExpensesGrp/TotalAmt181946
IRS990/OtherExpensesGrp/TotalAmt266737
IRS990/OtherExpensesGrp/TotalAmt324897
IRS990/OtherLiabilitiesGrp/BOYAmt076668
IRS990/OtherLiabilitiesGrp/EOYAmt081272
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0117406
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt049810
IRS990/OtherSalariesAndWagesGrp/TotalAmt0167216
IRS990/OtherSourcesGrossIncomeAmt08403
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010182
IRS990/PayrollTaxesGrp/ProgramServicesAmt03394
IRS990/PayrollTaxesGrp/TotalAmt013576
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03971
IRS990/PensionPlanContributionsGrp/TotalAmt03971
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03810
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011685
IRS990/PrincipalOfficerNm0KIM HOGAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0830477
IRS990/ProgramServiceRevenueGrp/ExclusionAmt144278
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0830477
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144278
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01797
IRS990/PYOtherExpensesAmt0807101
IRS990/PYProgramServiceRevenueAmt0818526
IRS990/PYRevenuesLessExpensesAmt0-187675
IRS990/PYSalariesCompEmpBnftPaidAmt0200897
IRS990/PYTotalExpensesAmt01007998
IRS990/PYTotalRevenueAmt0820323
IRS990/ReconcilationRevenueExpnssAmt0-179782
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0874755
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0494942
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0374818
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0189426
IRS990ScheduleD/BuildingsGrp/DepreciationAmt066244
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0255670
IRS990ScheduleD/EquipmentGrp/BookValueAmt044427
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071606
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0116033
IRS990ScheduleD/ExpensesSubtotalAmt01055299
IRS990ScheduleD/LandGrp/BookValueAmt0165258
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0165258
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09076569
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04627000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013703569
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt081272
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0875517
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09475680
IRS990ScheduleD/TotalExpensesPerForm990Amt01055299
IRS990ScheduleD/TotalLiabilityAmt081272
IRS990ScheduleD/TotalRevenuePerForm990Amt0875517
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0875517
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01055299
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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. THE RETURN WAS FILED BEFORE THE BOARD MEETING, BUT WAS REVIEWED BY BOARD PRESIDENT AND MANAGEMENT BEFORE FILING. THE RETURN WILL BE REVIEWED BY FULL BOARD 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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010341928
IRS990/TotalAssetsEOYAmt010105538
IRS990/TotalAssetsGrp/BOYAmt010341928
IRS990/TotalAssetsGrp/EOYAmt010105538
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0211375
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0843924
IRS990/TotalFunctionalExpensesGrp/TotalAmt01055299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03050645
IRS990/TotalLiabilitiesEOYAmt02994037
IRS990/TotalLiabilitiesGrp/BOYAmt03050645
IRS990/TotalLiabilitiesGrp/EOYAmt02994037
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07291283
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07111501
IRS990/TotalProgramServiceExpensesAmt0843924
IRS990/TotalProgramServiceRevenueAmt0874755
IRS990/TotalRevenueGrp/ExclusionAmt0875517
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0875517
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010341928
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010105538
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011754 HIGHWAY 219
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/SignatureDt02022-11-09
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/PreparationDt02022-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADELE K JACOBS CPA
ReturnHeader/ReturnTs02022-11-09T12:22:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HOGAN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,105,538
Liabilities
$2,994,037
Net assets
$7,111,501
Revenue
$875,517
Expenses
$1,055,299
Net income
-$179,782
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
2021Detailed filing. Detailed filing data is available for this year.$10.1$2.99$7.11$0.88$1.06$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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