Civic Intelligence

East Monroe Co Water Users Assoc

990 • Fiscal year 2013 • EIN 71-0577118

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 30, 2014

PO Box 47272021

(870) 734-1787

Siviq Scores

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

Liabilities / Assets

91st percentile

0.72x

Higher debt load relative to assets than 91% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

78th percentile

2.20x

Higher debt load relative to revenue than 78% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2013

Net Margin

23rd percentile

-9.6%

Higher net margin than 23% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2013 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2013

Asset Growth

13th percentile

-6.2%

Faster asset growth than 13% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$546,755

Down $36,441 (-6.2%) from 2012

Net Assets

Down

$153,448

Down $17,111 (-10%) from 2012

Liabilities

Down

$393,307

Down $19,330 (-4.7%) from 2012

Revenue

$179,155

No earlier filing loaded for comparison.

Expenses

Down

$196,266

Down $6,472 (-3.2%) from 2012

Net Income

-$17,111

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $661,283Liabilities 2010: $460,019Net Assets 2010: $201,2642010Assets 2011: $625,584Liabilities 2011: $441,235Net Assets 2011: $184,3492011Assets 2012: $583,196Liabilities 2012: $412,637Net Assets 2012: $170,5592012Assets 2013: $546,755Liabilities 2013: $393,307Net Assets 2013: $153,4482013Assets 2014: $495,400Liabilities 2014: $352,685Net Assets 2014: $142,7152014Assets 2015: $452,221Liabilities 2015: $309,406Net Assets 2015: $142,8152015Assets 2016: $423,086Liabilities 2016: $266,551Net Assets 2016: $156,5352016Assets 2017: $369,301Liabilities 2017: $218,585Net Assets 2017: $150,7162017Assets 2018: $322,181Liabilities 2018: $170,641Net Assets 2018: $151,5402018Assets 2019: $294,995Liabilities 2019: $120,069Net Assets 2019: $174,9262019Assets 2020: $250,057Liabilities 2020: $68,114Net Assets 2020: $181,9432020Assets 2021: $143,387Liabilities 2021: $18,565Net Assets 2021: $124,8222021Assets 2022: $92,098Liabilities 2022: $18,915Net Assets 2022: $73,1832022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2013

Assets$546,755
Liabilities$393,307
Net Assets$153,448

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $217,8172010Expenses 2011: $199,4722011Expenses 2012: $202,7382012Revenue 2013: $179,155Expenses 2013: $196,266Net Income 2013: -$17,1112013Revenue 2014: $182,549Expenses 2014: $193,282Net Income 2014: -$10,7332014Revenue 2015: $185,986Expenses 2015: $185,886Net Income 2015: $1002015Revenue 2016: $191,111Expenses 2016: $177,391Net Income 2016: $13,7202016Revenue 2017: $185,828Expenses 2017: $191,647Net Income 2017: -$5,8192017Revenue 2018: $203,169Expenses 2018: $202,345Net Income 2018: $8242018Revenue 2019: $212,072Expenses 2019: $223,891Net Income 2019: -$11,8192019Revenue 2020: $177,390Expenses 2020: $166,052Net Income 2020: $11,3382020Revenue 2021: $178,422Expenses 2021: $231,632Net Income 2021: -$53,2102021Revenue 2022: $202,877Expenses 2022: $250,604Net Income 2022: -$47,7272022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023

Highlighted filing

2013

Revenue$179,155
Expenses$196,266
Net Income-$17,111
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 30, 2014
Return Version
2013v3.1
Gross Receipts
$179,155
Mission and Program Overview

Mission

To provide water service to rural community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$444,084$402,266▼ $41,818
Savings and Temporary Cash Investments$130,717$113,200▼ $17,517
Cash and Non-Interest-Bearing Accounts$8,395$31,289▲ $22,894
Total Assets$583,196$546,755▼ $36,441
Liabilities
Mortgage Notes Payable Secured by Investment Property$396,747$376,617▼ $20,130
Other Liabilities$15,890$16,690▲ $800
Total Liabilities$412,637$393,307▼ $19,330
Net Assets / Fund Balance
Unrestricted Net Assets$115,559$103,448▼ $12,111
Temporarily Rstr Net Assets$55,000$50,000▼ $5,000
Total Net Assets Fund Balance$170,559$153,448▼ $17,111
Total Liabilities and Net Assets / Fund Balance$583,196$546,755▼ $36,441

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$397,266$1,275,434$1,672,700
Land$5,000-$5,000
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$178,544
Investment Income
$611
Other Revenue
$0
Change in Net Assets
$-17,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$41,818
Interest---$26,072
Fees for Services Accounting---$8,191
All Other Expenses---$2,337
Other Expenses---$1,888
Total Functional Expenses$0$0$0$196,266
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
Meter Deposits Payable$16,690
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
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 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
71-0577118

Signing Officer

Name
John Martin
Title
Bookkeeper
Signed
2014-04-30

Organization Details

Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Preparer
Joseph Taun Berry CPA
Phone
5012279044
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

To provide water to rural members

Raw XML Appendix255 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE WATER SERVICE TO RURAL COMMUNITY
IRS990/AllOtherExpensesGrp/TotalAmt02337
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0JOHN MARTIN
IRS990/BooksInCareOfDetail/PhoneNum08707341787
IRS990/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 472
IRS990/BooksInCareOfDetail/USAddress/City0BRINKLEY
IRS990/BooksInCareOfDetail/USAddress/State0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCode072021
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0196266
IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0-17111
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/Desc0TO PROVIDE WATER TO RURAL AREAS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
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IRS990/EmployeeCnt00
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IRS990/FeesForServicesAccountingGrp/TotalAmt08191
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm1WAYNE BEADLES
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT WILIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm4MRSEDMOND ROSE
IRS990/Form990PartVIISectionAGrp/PersonNm5MARVIN WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm6KIRBY MEACHAM JR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRES
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0179155
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InterestGrp/TotalAmt026072
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0611
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0611
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01275434
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0444084
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0402266
IRS990/LandBldgEquipCostOrOtherBssAmt01677700
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0178544
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE WATER SERVICE TO RURAL COMMUNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0396747
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0376617
IRS990/NetAssetsOrFundBalancesBOYAmt0170559
IRS990/NetAssetsOrFundBalancesEOYAmt0153448
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0WATER PURCHASED
IRS990/OtherExpensesGrp/Desc1SALES TAX
IRS990/OtherExpensesGrp/Desc2UTILITIES & TELEPHONE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt0102770
IRS990/OtherExpensesGrp/TotalAmt19771
IRS990/OtherExpensesGrp/TotalAmt23419
IRS990/OtherExpensesGrp/TotalAmt31888
IRS990/OtherLiabilitiesGrp/BOYAmt015890
IRS990/OtherLiabilitiesGrp/EOYAmt016690
IRS990/OtherSourcesGrossIncomeAmt0611
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0178544
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0178544
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE WATER TO RURAL MEMBERS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0964
IRS990/PYOtherExpensesAmt0202738
IRS990/PYProgramServiceRevenueAmt0187984
IRS990/PYRevenuesLessExpensesAmt0-13790
IRS990/PYTotalExpensesAmt0202738
IRS990/PYTotalRevenueAmt0188948
IRS990/ReconcilationRevenueExpnssAmt0-17111
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0130717
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0113200
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0397266
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01275434
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01672700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016690
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0METER DEPOSITS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0402266
IRS990ScheduleD/TotalLiabilityAmt016690
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE WATER TO RURAL MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOOKKEEPER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine10EAST MONROE CO WATER USERS ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0710577118
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 472
ReturnHeader/Filer/USAddress/City0BRINKLEY
ReturnHeader/Filer/USAddress/State0AR
ReturnHeader/Filer/USAddress/ZIPCode072021
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BERRY & ASSOCIATES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102 OFFICE PARK DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LITTLE ROCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0722113896
ReturnHeader/PreparerPersonGrp/PhoneNum05012279044
ReturnHeader/PreparerPersonGrp/PreparationDt02014-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH TAUN BERRY CPA
ReturnHeader/ReturnTs02014-05-15T09:50:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.19$0.73$2.03$2.51$0.48
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.19$1.25$1.78$2.32$0.53
2020Detailed filing. Detailed filing data is available for this year.$2.50$0.68$1.82$1.77$1.66$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.95$1.20$1.75$2.12$2.24$0.12
2018Detailed filing. Detailed filing data is available for this year.$3.22$1.71$1.52$2.03$2.02$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.69$2.19$1.51$1.86$1.92$0.06
2016Detailed filing. Detailed filing data is available for this year.$4.23$2.67$1.57$1.91$1.77$0.14
2015Detailed filing. Detailed filing data is available for this year.$4.52$3.09$1.43$1.86$1.86$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.95$3.53$1.43$1.83$1.93$0.11
2013Detailed filing. Detailed filing data is available for this year.$5.47$3.93$1.53$1.79$1.96$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.83$4.13$1.71$2.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.26$4.41$1.84$1.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.61$4.60$2.01$2.18