Civic Intelligence

West Saline Water Users Association Inc

EIN 71-0579211 • 501(c)12 • New Edinburg, AR

Profile

Water users association providing water service

6330 Hwy 8New Edinburg, AR 71660

westsalinewater.ruralwaterusa.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.03x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.11x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

74th percentile

22%

Higher net margin than 74% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$450

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

75th percentile

7.3%

Faster asset growth than 75% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

24%

Faster revenue growth than 79% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$1,482,871

Up $100,839 (+7.3%) from 2023

Liabilities

Up

$45,278

Up $14,144 (+45%) from 2023

Net Assets

Up

$1,437,593

Up $86,695 (+6.4%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin74th percentile

Revenue

Up

$395,539

Up $76,651 (+24%) from 2023

Expenses

Down

$308,844

Down $17,530 (-5.4%) from 2023

Net Income

Up

$86,695

Up $94,181 (+1258%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,535,373Liabilities 2011: $447,957Net Assets 2011: $1,087,4162011Assets 2012: $1,541,058Liabilities 2012: $435,590Net Assets 2012: $1,105,4682012Assets 2013: $1,365,610Liabilities 2013: $200,161Net Assets 2013: $1,165,4492013Assets 2014: $1,271,540Liabilities 2014: $36,491Net Assets 2014: $1,235,0492014Assets 2015: $1,324,125Liabilities 2015: $53,111Net Assets 2015: $1,271,0142015Assets 2016: $1,347,589Liabilities 2016: $44,290Net Assets 2016: $1,303,2992016Assets 2017: $1,358,088Liabilities 2017: $40,278Net Assets 2017: $1,317,8102017Assets 2018: $1,391,099Liabilities 2018: $39,562Net Assets 2018: $1,351,5372018Assets 2019: $1,386,488Liabilities 2019: $43,495Net Assets 2019: $1,342,9932019Assets 2020: $1,370,435Liabilities 2020: $44,044Net Assets 2020: $1,326,3912020Assets 2021: $1,395,882Liabilities 2021: $39,356Net Assets 2021: $1,356,5262021Assets 2022: $1,388,467Liabilities 2022: $30,083Net Assets 2022: $1,358,3842022Assets 2023: $1,382,032Liabilities 2023: $31,134Net Assets 2023: $1,350,8982023Assets 2024: $1,482,871Liabilities 2024: $45,278Net Assets 2024: $1,437,5932024

Highlighted filing

2024

Assets$1,482,871
Liabilities$45,278
Net Assets$1,437,593
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $465,363Expenses 2011: $447,217Net Income 2011: $18,1462011Expenses 2012: $273,0872012Revenue 2013: $319,485Expenses 2013: $259,504Net Income 2013: $59,9812013Revenue 2014: $315,117Expenses 2014: $245,517Net Income 2014: $69,6002014Revenue 2015: $310,516Expenses 2015: $274,551Net Income 2015: $35,9652015Revenue 2016: $286,486Expenses 2016: $254,201Net Income 2016: $32,2852016Revenue 2017: $287,156Expenses 2017: $272,645Net Income 2017: $14,5112017Revenue 2018: $303,803Expenses 2018: $270,076Net Income 2018: $33,7272018Revenue 2019: $299,216Expenses 2019: $307,760Net Income 2019: -$8,5442019Revenue 2020: $308,498Expenses 2020: $325,100Net Income 2020: -$16,6022020Revenue 2021: $325,717Expenses 2021: $307,497Net Income 2021: $18,2202021Revenue 2022: $312,099Expenses 2022: $310,241Net Income 2022: $1,8582022Revenue 2023: $318,888Expenses 2023: $326,374Net Income 2023: -$7,4862023Revenue 2024: $395,539Expenses 2024: $308,844Net Income 2024: $86,6952024

Highlighted filing

2024

Revenue$395,539
Expenses$308,844
Net Income$86,695
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,482,871
Liabilities
$45,278
Net assets
$1,437,593
Revenue
$395,539
Expenses
$308,844
Net income
$86,695
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.05$1.44$0.40$0.31$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.03$1.35$0.32$0.33$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.03$1.36$0.31$0.31$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.04$1.36$0.33$0.31$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.04$1.33$0.31$0.33$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.04$1.34$0.30$0.31$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.04$1.35$0.30$0.27$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.04$1.32$0.29$0.27$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.04$1.30$0.29$0.25$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.05$1.27$0.31$0.27$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.04$1.24$0.32$0.25$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.37$0.20$1.17$0.32$0.26$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.44$1.11$0.27
2011Summary only. Only limited summary data is available for this year.$1.54$0.45$1.09$0.47$0.45$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 11, 2023
Return Version
2021v4.2
Gross Receipts
$325,717
Mission and Program Overview

Mission

Water users association providing water service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$631,230$553,256▼ $77,974
Cash and Non-Interest-Bearing Accounts$356,379$446,042▲ $89,663
Savings and Temporary Cash Investments$342,659$344,218▲ $1,559
Accounts Receivable$29,603$41,125▲ $11,522
Prepaid Expenses and Deferred Charges$10,564$11,241▲ $677
Total Assets$1,370,435$1,395,882▲ $25,447
Liabilities
Other Liabilities$28,741$26,324▼ $2,417
Accounts Payable and Accrued Expenses$15,303$13,032▼ $2,271
Total Liabilities$44,044$39,356▼ $4,688
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,326,391$1,356,526▲ $30,135
Total Net Assets Fund Balance$1,326,391$1,356,526▲ $30,135
Total Liabilities and Net Assets / Fund Balance$1,370,435$1,395,882▲ $25,447

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$538,016$2,403,462$2,941,478
Land$15,240-$15,240
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleBaseTotal
Dianne ChambersSecretary/treasurer$450$450
Kermit PuterbaughBoard Member$450$450
Charlotte DentonBoard Member$400$400
Larry WaldropBoard Member$400$400
Shelia ToweryVice President$225$225
David PipesPresident$200$200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$323,330
Investment Income
$2,387
Other Revenue
$0
Change in Net Assets
$18,220

Audited Revenue Reconciliation

Revenue per Audited Statements
$325,717
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$325,717
Total Revenue per Form 990
$325,717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,749
Salaries, Compensation, and Employee Benefits$106,748
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,812$36,541-$91,353
Depreciation Depletion$78,163$4,114-$82,277
Insurance$10,943$1,931-$12,874
Other Expenses$8,762$974-$9,736
Other Employee Benefits$4,885$3,256-$8,141
Payroll Taxes$4,352$2,902-$7,254
Fees for Services Accounting-$4,450-$4,450
All Other Expenses$2,050$1,592-$3,642
Office Expenses-$2,125-$2,125
Travel$145$8-$153
Total Functional Expenses$230,538$76,959$0$307,497

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$307,497
Total Expenses per Audited Statements$307,497
Total Expenses per Form 990$307,497
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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$26,324
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members”

Form 990, Part VI, Section A, Line 7A

“Five member board is elected from association membership; the board runs the operation through oversight of employee(s)”

Form 990, Part VI, Section A, Line 7B

“Members approve all by-lw changes by majority vote”

Form 990, Part VI, Section B, Line 11B

“Federal form 990 was prepared by a local cpa firm and provided to the board of directors to be approved and submitted.”

Form 990, Part VI, Section C, Line 19

“The organization makes its information available to the public at its monthly board meetings and upon request”

Filing and Contact Details

Filer

Filer Name
West Saline Water Users Association Inc
EIN
71-0579211
Phone
8708840009
Address
6330 HWY 8, NEW EDINBURG, AR 71660

Signing Officer

Name
Dianne Chambers
Title
Secretary/treasurer
Phone
8708840009
Signed
2023-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dianne Chambers
Formed
1977
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
0

Preparer

Firm
EMRICH & SCROGGINS LLP CPA'S
Address
920 NORTH JEFFERSON, EL DORADO, AR 71730-4621
Preparer
Stacy D Scroggins
Phone
8708626510
Supplemental Narrative

Additional Explanations

Form 990

“The return has been amended to match audited financial statements.”

Financial Statement Notes

PART X, LINE 2:

“Note 9 - accounting for uncertain tax positions accounting standards codification (asc) topic 740, income taxes, requires an entity to recognize a liability for taxes to the extent of any unrelated business income as defined by irs regulations. The association is liable for taxes to the extent of any unrelated business income as defined by irs regulations. The association believes that it has not engaged in any unrelated business income activities as defined by irs regulations and that it is more likely than not that this position would be sustained upon examination. As such, there were no liabilities recorded for uncertain tax positions as of december 31, 2021. If a tax position does not meet the minimum statutory threshold to avoid payment of penalties and interest, the association recognizes an expense of the amount of statutory penalty in the period in which it claims or expects to claim the position in the return. Any penalties and interest accrued are recognized as expenses. For the years ended december 31, 2021, no penalties and interest were recorded in the financial statements.”

Raw XML Appendix356 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt015303
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013032
IRS990/AccountsReceivableGrp/BOYAmt029603
IRS990/AccountsReceivableGrp/EOYAmt041125
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WATER USERS ASSOCIATION PROVIDING WATER SERVICE
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01592
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02050
IRS990/AllOtherExpensesGrp/TotalAmt03642
IRS990/AmendedReturnInd0X
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0VIRGINIA MANN
IRS990/BooksInCareOfDetail/PhoneNum08708840009
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 29
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW EDINBURG
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd071660
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0356379
IRS990/CashNonInterestBearingGrp/EOYAmt0446042
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02387
IRS990/CYOtherExpensesAmt0200749
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0323330
IRS990/CYRevenuesLessExpensesAmt018220
IRS990/CYSalariesCompEmpBnftPaidAmt0106748
IRS990/CYTotalExpensesAmt0307497
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0325717
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04114
IRS990/DepreciationDepletionGrp/ProgramServicesAmt078163
IRS990/DepreciationDepletionGrp/TotalAmt082277
IRS990/Desc0PROVIDE WATER UTILITY TO ASSOCIATION MEMBERS
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/ExpenseAmt0230538
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04450
IRS990/FeesForServicesAccountingGrp/TotalAmt04450
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
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/PersonNm0KERMIT PUTERBAUGH
IRS990/Form990PartVIISectionAGrp/PersonNm1LARRY WALDROP
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLOTTE DENTON
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID PIPES
IRS990/Form990PartVIISectionAGrp/PersonNm4SHELIA TOWERY
IRS990/Form990PartVIISectionAGrp/PersonNm5DIANNE CHAMBERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4225
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY/TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0325717
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01931
IRS990/InsuranceGrp/ProgramServicesAmt010943
IRS990/InsuranceGrp/TotalAmt012874
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02387
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02387
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02403462
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0631230
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0553256
IRS990/LandBldgEquipCostOrOtherBssAmt02956718
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt0323330
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE WATER UTILITY TO ASSOCIATION MEMBERS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01326391
IRS990/NetAssetsOrFundBalancesEOYAmt01356526
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01326391
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01356526
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02125
IRS990/OfficeExpensesGrp/TotalAmt02125
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03256
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04885
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08141
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2BAD DEBT
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02635
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11818
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt214613
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3974
IRS990/OtherExpensesGrp/ProgramServicesAmt050067
IRS990/OtherExpensesGrp/ProgramServicesAmt116359
IRS990/OtherExpensesGrp/ProgramServicesAmt28762
IRS990/OtherExpensesGrp/TotalAmt052702
IRS990/OtherExpensesGrp/TotalAmt118177
IRS990/OtherExpensesGrp/TotalAmt214613
IRS990/OtherExpensesGrp/TotalAmt39736
IRS990/OtherLiabilitiesGrp/BOYAmt028741
IRS990/OtherLiabilitiesGrp/EOYAmt026324
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036541
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054812
IRS990/OtherSalariesAndWagesGrp/TotalAmt091353
IRS990/OtherSourcesGrossIncomeAmt02387
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02902
IRS990/PayrollTaxesGrp/ProgramServicesAmt04352
IRS990/PayrollTaxesGrp/TotalAmt07254
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010564
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011241
IRS990/PrincipalOfficerNm0DIANNE CHAMBERS
IRS990/PriorPeriodAdjustmentsAmt011915
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0323330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0323330
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05023
IRS990/PYOtherExpensesAmt0189620
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0303475
IRS990/PYRevenuesLessExpensesAmt0-16602
IRS990/PYSalariesCompEmpBnftPaidAmt0135480
IRS990/PYTotalExpensesAmt0325100
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0308498
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt018220
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0325717
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0342659
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0344218
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0538016
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02403462
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02941478
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0307497
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt015240
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026324
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0METER DEPOSITS PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0325717
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 9 - ACCOUNTING FOR UNCERTAIN TAX POSITIONS ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, REQUIRES AN ENTITY TO RECOGNIZE A LIABILITY FOR TAXES TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME AS DEFINED BY IRS REGULATIONS. THE ASSOCIATION IS LIABLE FOR TAXES TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME AS DEFINED BY IRS REGULATIONS. THE ASSOCIATION BELIEVES THAT IT HAS NOT ENGAGED IN ANY UNRELATED BUSINESS INCOME ACTIVITIES AS DEFINED BY IRS REGULATIONS AND THAT IT IS MORE LIKELY THAN NOT THAT THIS POSITION WOULD BE SUSTAINED UPON EXAMINATION. AS SUCH, THERE WERE NO LIABILITIES RECORDED FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2021. IF A TAX POSITION DOES NOT MEET THE MINIMUM STATUTORY THRESHOLD TO AVOID PAYMENT OF PENALTIES AND INTEREST, THE ASSOCIATION RECOGNIZES AN EXPENSE OF THE AMOUNT OF STATUTORY PENALTY IN THE PERIOD IN WHICH IT CLAIMS OR EXPECTS TO CLAIM THE POSITION IN THE RETURN. ANY PENALTIES AND INTEREST ACCRUED ARE RECOGNIZED AS EXPENSES. FOR THE YEARS ENDED DECEMBER 31, 2021, NO PENALTIES AND INTEREST WERE RECORDED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0307497
IRS990ScheduleD/TotalLiabilityAmt026324
IRS990ScheduleD/TotalRevenuePerForm990Amt0325717
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0325717
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FIVE MEMBER BOARD IS ELECTED FROM ASSOCIATION MEMBERSHIP; THE BOARD RUNS THE OPERATION THROUGH OVERSIGHT OF EMPLOYEE(S)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS APPROVE ALL BY-LW CHANGES BY MAJORITY VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FEDERAL FORM 990 WAS PREPARED BY A LOCAL CPA FIRM AND PROVIDED TO THE BOARD OF DIRECTORS TO BE APPROVED AND SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS INFORMATION AVAILABLE TO THE PUBLIC AT ITS MONTHLY BOARD MEETINGS AND UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE RETURN HAS BEEN AMENDED TO MATCH AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt01395882
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230538
IRS990/TotalFunctionalExpensesGrp/TotalAmt0307497
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt039356
IRS990/TotalLiabilitiesGrp/BOYAmt044044
IRS990/TotalLiabilitiesGrp/EOYAmt039356
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01356526
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0323330
IRS990/TotalReportableCompFromOrgAmt02125
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0325717
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01395882
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt08
IRS990/TravelGrp/ProgramServicesAmt0145
IRS990/TravelGrp/TotalAmt0153
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IRS990/USAddress/StateAbbreviationCd0AR
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IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WESTSALINEWATER.RURALWATERUSA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANNE CHAMBERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08708840009
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST SALINE WATER USERS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0710579211
ReturnHeader/Filer/PhoneNum08708840009
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ReturnHeader/Filer/USAddress/CityNm0NEW EDINBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd071660
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710825859
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EMRICH & SCROGGINS LLP CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0920 NORTH JEFFERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL DORADO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0717304621
ReturnHeader/PreparerPersonGrp/PhoneNum08708626510
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACY D SCROGGINS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-02-27T11:17:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DIANNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHAMBERS
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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