Civic Intelligence

West Saline Water Users Association Inc

990 • Fiscal year 2013 • EIN 71-0579211

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 22, 2014

P O Box 2971660-0029

(870) 866-0534

Siviq Scores

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

Liabilities / Assets

36th percentile

0.15x

Higher debt load relative to assets than 36% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

38th percentile

0.63x

Higher debt load relative to revenue than 38% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Net Margin

82nd percentile

19%

Higher net margin than 82% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

98th percentile

$95,274

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Asset Growth

2nd percentile

-11%

Faster asset growth than 2% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

8th percentile

-17%

Faster revenue growth than 8% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Assets

Down

$1,365,610

Down $175,448 (-11%) from 2012

Net Assets

Up

$1,165,449

Up $59,981 (+5.4%) from 2012

Liabilities

Down

$200,161

Down $235,429 (-54%) from 2012

Revenue

$319,485

No earlier filing loaded for comparison.

Expenses

Down

$259,504

Down $13,583 (-5.0%) from 2012

Net Income

$59,981

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.

$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

2013

Assets$1,365,610
Liabilities$200,161
Net Assets$1,165,449

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$319,485
Expenses$259,504
Net Income$59,981
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 22, 2014
Return Version
2013v3.0
Gross Receipts
$319,485
Mission and Program Overview

Mission

Water users association providing water service

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,105,468$1,165,449▲ $59,981
Land, Buildings, and Equipment, Net$1,228,545$1,147,637▼ $80,908
Savings and Temporary Cash Investments$280,443$176,555▼ $103,888
Accounts Receivable$25,645$34,637▲ $8,992
Prepaid Expenses and Deferred Charges$6,340$6,750▲ $410
Cash and Non-Interest-Bearing Accounts$37$0▼ $37
Other Notes and Loans Receivable, Net$48$31▼ $17
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,541,058$1,365,610▼ $175,448
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$383,714$157,445▼ $226,269
Accounts Payable and Accrued Expenses$51,876$42,716▼ $9,160
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$435,590$200,161▼ $235,429
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,105,468$1,165,449▲ $59,981
Total Liabilities and Net Assets / Fund Balance$1,541,058$1,365,610▼ $175,448

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,123,544$1,732,076$2,855,620
Land$24,093-$24,093
Buildings$0$0$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David HarperManager Water System OperationsFT$47,637$47,637$95,274

Board Members and Trustees

NameTitle
Chris HopsonPresident
Jeff ChildressVice President
Aubrey HuddlestonBoard Member
Dianne ChambersBoard Member
Betty GreenSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$319,059
Investment Income
$426
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$59,981

Audited Revenue Reconciliation

Revenue per Audited Statements
$319,485
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$319,485
Total Revenue per Form 990
$319,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,799
Salaries, Compensation, and Employee Benefits$78,705
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$85,771
Current Officers, Directors, Trustees, and Key Employees---$49,837
All Other Expenses---$32,250
Office Expenses---$23,859
Other Employee Benefits---$13,129
Interest---$12,277
Pension Plan Contributions---$11,909
Travel---$8,393
Insurance---$7,648
Fees for Services Other---$7,571
Payroll Taxes---$3,830
Fees for Services Accounting---$2,800
Conferences and Meetings---$205
Fees for Services Legal---$25
Total Functional Expenses$0$0$0$259,504

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$259,504
Total Expenses per Audited Statements$259,504
Total Expenses per Form 990$259,504
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

MEMBERS

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

Five member board is elected from membership of users annually with three years service by board members. Board elections are for 1, 2, and 2 members over each three year period.

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

NONE

Form 990, Part VI, Section C, Line 19

Upon request or at office

Filing and Contact Details

Filer

EIN
71-0579211
Phone
8708660534

Signing Officer

Name
David Harper
Title
Manager Water System Operation
Phone
8708660534
Signed
2014-04-22

Organization Details

Formed
1977
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

CONTRACT SERVICES

Form 990, Part IX, Line 24E

MAINTENANCE AND SUPPLIES

Raw XML AppendixShowing 400 of 429 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/PYOtherExpensesAmt0207132
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0289757
IRS990/PYRevenuesLessExpensesAmt018052
IRS990/PYSalariesCompEmpBnftPaidAmt065955
IRS990/PYTotalExpensesAmt0273087
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0291139
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt059981
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0319485
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0280443
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0176555
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0259504
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt024093
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024093
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01123544
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01732076
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02855620
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0319485
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01147637
IRS990ScheduleD/TotalExpensesPerForm990Amt0259504
IRS990ScheduleD/TotalRevenuePerForm990Amt0319485
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0319485
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0259504
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FIVE MEMBER BOARD IS ELECTED FROM MEMBERSHIP OF USERS ANNUALLY WITH THREE YEARS SERVICE BY BOARD MEMBERS. BOARD ELECTIONS ARE FOR 1, 2, AND 2 MEMBERS OVER EACH THREE YEAR PERIOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST OR AT OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MAINTENANCE AND SUPPLIES
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 B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01541058
IRS990/TotalAssetsEOYAmt01365610
IRS990/TotalAssetsGrp/BOYAmt01541058
IRS990/TotalAssetsGrp/EOYAmt01365610
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0259504
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0435590
IRS990/TotalLiabilitiesEOYAmt0200161
IRS990/TotalLiabilitiesGrp/BOYAmt0435590
IRS990/TotalLiabilitiesGrp/EOYAmt0200161
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01105468
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01165449
IRS990/TotalOtherCompensationAmt047637
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0259504
IRS990/TotalProgramServiceRevenueAmt0319059
IRS990/TotalReportableCompFromOrgAmt047637
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0319485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0319485
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01541058
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01365610
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt08393
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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