Civic Intelligence

Wright Pastoria Water Association Inc

EIN 71-0591006 • 501(c)12 • Wright, AR

Profile

RURAL WATER UTILITY

PO Box 2Wright, AR 72182

n/A

Siviq Scores

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

Liabilities / Assets

88th percentile

0.62x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

3.44x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2023

Net Margin

73rd percentile

21%

Higher net margin than 73% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2023

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.

501(c)12 • $1M-$5M nonprofits • Source year 2023

Asset Growth

24th percentile

-2.8%

Faster asset growth than 24% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-8.8%

Faster revenue growth than 12% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$1,387,281

Down $39,555 (-2.8%) from 2022

Liabilities

Down

$861,248

Down $33,067 (-3.7%) from 2022

Net Assets

Down

$526,033

Down $6,488 (-1.2%) from 2022

Operations
Liabilities / Revenue89th percentileNet Margin73rd percentile

Revenue

Down

$250,326

Down $24,118 (-8.8%) from 2022

Expenses

Down

$197,510

Down $75,688 (-28%) from 2022

Net Income

Up

$52,816

Up $51,570 (+4139%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,096,103Liabilities 2010: $682,119Net Assets 2010: $413,9842010Assets 2011: $1,202,697Liabilities 2011: $812,480Net Assets 2011: $390,2172011Assets 2012: $1,131,723Liabilities 2012: $789,041Net Assets 2012: $342,6822012Assets 2013: $1,063,727Liabilities 2013: $760,348Net Assets 2013: $303,3792013Assets 2014: $1,002,035Liabilities 2014: $731,357Net Assets 2014: $270,6782014Assets 2015: $944,776Liabilities 2015: $703,740Net Assets 2015: $241,0362015Assets 2016: $887,181Liabilities 2016: $672,987Net Assets 2016: $214,1942016Assets 2017: $808,143Liabilities 2017: $641,222Net Assets 2017: $166,9212017Assets 2018: $750,128Liabilities 2018: $607,322Net Assets 2018: $142,8062018Assets 2019: $681,944Liabilities 2019: $576,873Net Assets 2019: $105,0712019Assets 2020: $684,409Liabilities 2020: $612,208Net Assets 2020: $72,2012020Assets 2021: $1,348,479Liabilities 2021: $817,204Net Assets 2021: $531,2752021Assets 2022: $1,426,836Liabilities 2022: $894,315Net Assets 2022: $532,5212022Assets 2023: $1,387,281Liabilities 2023: $861,248Net Assets 2023: $526,0332023

Highlighted filing

2023

Assets$1,387,281
Liabilities$861,248
Net Assets$526,033
Open 2023 Filing

Operations Trend

Revenue Growth12th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $333,5192010Expenses 2011: $322,7162011Expenses 2012: $348,3292012Revenue 2013: $310,044Expenses 2013: $349,347Net Income 2013: -$39,3032013Revenue 2014: $331,198Expenses 2014: $363,899Net Income 2014: -$32,7012014Revenue 2015: $331,472Expenses 2015: $361,114Net Income 2015: -$29,6422015Revenue 2016: $326,478Expenses 2016: $353,320Net Income 2016: -$26,8422016Revenue 2017: $332,391Expenses 2017: $379,667Net Income 2017: -$47,2762017Revenue 2018: $327,562Expenses 2018: $351,677Net Income 2018: -$24,1152018Revenue 2019: $294,869Expenses 2019: $332,604Net Income 2019: -$37,7352019Revenue 2020: $288,432Expenses 2020: $321,302Net Income 2020: -$32,8702020Revenue 2021: $344,466Expenses 2021: $401,129Net Income 2021: -$56,6632021Revenue 2022: $274,444Expenses 2022: $273,198Net Income 2022: $1,2462022Revenue 2023: $250,326Expenses 2023: $197,510Net Income 2023: $52,8162023

Highlighted filing

2023

Revenue$250,326
Expenses$197,510
Net Income$52,816
Open 2023 Filing

Filings

Most recent year

2023 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,387,281
Liabilities
$861,248
Net assets
$526,033
Revenue
$250,326
Expenses
$197,510
Net income
$52,816
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.86$0.53$0.25$0.20$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.89$0.53$0.27$0.27$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.82$0.53$0.34$0.40$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.61$0.07$0.29$0.32$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.58$0.11$0.29$0.33$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.75$0.61$0.14$0.33$0.35$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.64$0.17$0.33$0.38$0.05
2016Summary only. Only limited summary data is available for this year.$0.89$0.67$0.21$0.33$0.35$0.03
2015Summary only. Only limited summary data is available for this year.$0.94$0.70$0.24$0.33$0.36$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.73$0.27$0.33$0.36$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.76$0.30$0.31$0.35$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.79$0.34$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.81$0.39$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.68$0.41$0.33
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$274,444
Mission and Program Overview

Mission

RURAL WATER UTILITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$453,220$1,301,780▲ $848,560
Savings and Temporary Cash Investments$173,596$60,832▼ $112,764
Cash and Non-Interest-Bearing Accounts-$40,336-
Accounts Receivable$41,085$23,888▼ $17,197
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,348,479$1,426,836▲ $78,357
Other Assets Total$680,578$0▼ $680,578
Liabilities
Mortgage Notes Payable Secured by Investment Property$760,429$835,931▲ $75,502
Accounts Payable and Accrued Expenses$34,650$35,524▲ $874
Other Liabilities$22,125$22,860▲ $735
Total Liabilities$817,204$894,315▲ $77,111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$531,275$532,521▲ $1,246
Total Net Assets Fund Balance$531,275$532,521▲ $1,246
Total Liabilities and Net Assets / Fund Balance$1,348,479$1,426,836▲ $78,357

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,249,402$1,486,278$2,735,680
Buildings$47,278$188,111$235,389
Equipment-$23,114$23,114
Other Land Buildings-$9,425$9,425
Land$5,100-$5,100
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Martha J IngleOffice ManagerPT$24,000$24,000

Board Members and Trustees

NameTitle
Dianne AikenPresident
Dean CallahanVice President
Jake McnultyDirector
James BostDirector
Martin CartyDirector
Patty ReedSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$241,753
Investment Income
$232
Other Revenue
$32,459
Change in Net Assets
$1,246

Audited Revenue Reconciliation

Revenue per Audited Statements
$274,444
Total Revenue per Audited Statements
$274,444
Total Revenue per Form 990
$274,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,618
Salaries, Compensation, and Employee Benefits$27,580
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$60,303--$60,303
Occupancy$26,300--$26,300
Current Officers, Directors, Trustees, and Key Employees-$24,000-$24,000
Interest$16,832--$16,832
Fees for Services Accounting-$12,275-$12,275
Other Expenses$11,966--$11,966
Insurance-$8,790-$8,790
All Other Expenses$5,524--$5,524
Office Expenses-$5,013-$5,013
Payroll Taxes$1,930--$1,930
Other Salaries and Wages$1,650--$1,650
Total Functional Expenses$223,120$50,078$0$273,198

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$273,198
Total Expenses per Audited Statements$273,198
Total Expenses per Form 990$273,198
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Meter Deposits$22,860
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 association's members are water users of the system. Each member has one vote. Members are not entitled to receive any distribution from the system upon dissolution. The association is to be operated substantially at cost.”

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

“Each memeber of the system has one vote. Directors are elected by the members of the system.”

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

“Decisions of the governing body are subject to vote by the members.”

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

“The 990 is presented to the Board of Directors at its annual meeting, reviewed, and approved at that time before being submitted to the IRS.”

Form 990, Part VI, Section C, Line 19

“Documents made available to the public upon request and may be available for seven years.”

Filing and Contact Details

Filer

Filer Name
Wright Pastoria Water Association Inc
EIN
71-0591006
Phone
5018423832
Address
PO BOX 2, WRIGHT, AR 72182

Signing Officer

Name
Dianne Aiken
Title
President
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Ar
Voting Board Members
9
Independent Board Members
9
Employees
2

Preparer

Firm
Welch Couch & Company PA
Address
410 Barnett Dr, Batesville, AR 72501
Preparer
Michael Garrett Mcspadden
Phone
8707935231
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“In July, 2006, authoritative guidance was issued that created a single model to address uncertainty in income tax positions and clarifies the accounting for income taxes by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Tax-exempt organizations could now be required to record an obligation as the result of a tax position they have historically taken on various tax exposure items. Prior to the authoritative guidance, tax liabilities were recorded as incurred. Management has determined that there are no material unrecorded tax liabilities as of December 31, 2022. Tax years open to audit by the Internal Revenue Service and State of Arkansas are 2020, 2021, and 2022.”

Raw XML Appendix393 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/BOYAmt034650
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt035524
IRS990/AccountsReceivableGrp/BOYAmt041085
IRS990/AccountsReceivableGrp/EOYAmt023888
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0RURAL WATER UTILITY
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05524
IRS990/AllOtherExpensesGrp/TotalAmt05524
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DIANNE AIKEN
IRS990/BooksInCareOfDetail/PhoneNum05018423832
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2
IRS990/BooksInCareOfDetail/USAddress/CityNm0WRIGHT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072182
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt040336
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt024000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt024000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0232
IRS990/CYOtherExpensesAmt0245618
IRS990/CYOtherRevenueAmt032459
IRS990/CYProgramServiceRevenueAmt0241753
IRS990/CYRevenuesLessExpensesAmt01246
IRS990/CYSalariesCompEmpBnftPaidAmt027580
IRS990/CYTotalExpensesAmt0273198
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0274444
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt060303
IRS990/DepreciationDepletionGrp/TotalAmt060303
IRS990/Desc0THE WATER SYSTEM SUPPLIES WATER AND OTHER SERVICES TO APPROXIMATELY 500 CUSTOMERS IN THE WRIGHT, ARKANSAS AREA.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0223120
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt012275
IRS990/FeesForServicesAccountingGrp/TotalAmt012275
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0MARTHA J INGLE
IRS990/Form990PartVIISectionAGrp/PersonNm1DIANNE AIKEN
IRS990/Form990PartVIISectionAGrp/PersonNm2PATTY REED
IRS990/Form990PartVIISectionAGrp/PersonNm3JAKE MCNULTY
IRS990/Form990PartVIISectionAGrp/PersonNm4MARTIN CARTY
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES BOST
IRS990/Form990PartVIISectionAGrp/PersonNm6DEAN CALLAHAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt024000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/TitleTxt0OFFICE MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0274444
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
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IRS990/InsuranceGrp/TotalAmt08790
IRS990/IntangibleAssetsGrp/EOYAmt00
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IRS990/InterestGrp/TotalAmt016832
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0232
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01706928
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0453220
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01301780
IRS990/LandBldgEquipCostOrOtherBssAmt03008708
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0274212
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0RURAL WATER UTILITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0760429
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0835931
IRS990/NetAssetsOrFundBalancesBOYAmt0531275
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0531275
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0532521
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt026300
IRS990/OccupancyGrp/TotalAmt026300
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05013
IRS990/OfficeExpensesGrp/TotalAmt05013
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0680578
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CHEMICALS
IRS990/OtherExpensesGrp/ProgramServicesAmt070523
IRS990/OtherExpensesGrp/ProgramServicesAmt114941
IRS990/OtherExpensesGrp/ProgramServicesAmt213151
IRS990/OtherExpensesGrp/ProgramServicesAmt311966
IRS990/OtherExpensesGrp/TotalAmt070523
IRS990/OtherExpensesGrp/TotalAmt114941
IRS990/OtherExpensesGrp/TotalAmt213151
IRS990/OtherExpensesGrp/TotalAmt311966
IRS990/OtherLiabilitiesGrp/BOYAmt022125
IRS990/OtherLiabilitiesGrp/EOYAmt022860
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS BILLINGS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt032459
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt032459
IRS990/OtherRevenueTotalAmt032459
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01650
IRS990/OtherSalariesAndWagesGrp/TotalAmt01650
IRS990/OtherSourcesGrossIncomeAmt0232
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt01930
IRS990/PayrollTaxesGrp/TotalAmt01930
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER/SANITATION BILLINGS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0241753
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0241753
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0162
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0341599
IRS990/PYOtherRevenueAmt026885
IRS990/PYProgramServiceRevenueAmt0317419
IRS990/PYRevenuesLessExpensesAmt0-56663
IRS990/PYSalariesCompEmpBnftPaidAmt059530
IRS990/PYTotalExpensesAmt0401129
IRS990/PYTotalRevenueAmt0344466
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01246
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0173596
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060832
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt047278
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0188111
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0235389
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023114
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023114
IRS990ScheduleD/ExpensesSubtotalAmt0273198
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt05100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05100
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01249402
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01486278
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02735680
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09425
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0METER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0274444
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In July, 2006, authoritative guidance was issued that created a single model to address uncertainty in income tax positions and clarifies the accounting for income taxes by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Tax-exempt organizations could now be required to record an obligation as the result of a tax position they have historically taken on various tax exposure items. Prior to the authoritative guidance, tax liabilities were recorded as incurred. Management has determined that there are no material unrecorded tax liabilities as of December 31, 2022. Tax years open to audit by the Internal Revenue Service and State of Arkansas are 2020, 2021, and 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01301780
IRS990ScheduleD/TotalExpensesPerForm990Amt0273198
IRS990ScheduleD/TotalLiabilityAmt022860
IRS990ScheduleD/TotalRevenuePerForm990Amt0274444
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0274444
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0273198
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S MEMBERS ARE WATER USERS OF THE SYSTEM. EACH MEMBER HAS ONE VOTE. MEMBERS ARE NOT ENTITLED TO RECEIVE ANY DISTRIBUTION FROM THE SYSTEM UPON DISSOLUTION. THE ASSOCIATION IS TO BE OPERATED SUBSTANTIALLY AT COST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMEBER OF THE SYSTEM HAS ONE VOTE. DIRECTORS ARE ELECTED BY THE MEMBERS OF THE SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO VOTE BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 is presented to the Board of Directors at its annual meeting, reviewed, and approved at that time before being submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND MAY BE AVAILABLE FOR SEVEN YEARS.
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01348479
IRS990/TotalAssetsEOYAmt01426836
IRS990/TotalAssetsGrp/BOYAmt01348479
IRS990/TotalAssetsGrp/EOYAmt01426836
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050078
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0223120
IRS990/TotalFunctionalExpensesGrp/TotalAmt0273198
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0817204
IRS990/TotalLiabilitiesEOYAmt0894315
IRS990/TotalLiabilitiesGrp/BOYAmt0817204
IRS990/TotalLiabilitiesGrp/EOYAmt0894315
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0531275
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0532521
IRS990/TotalProgramServiceExpensesAmt0223120
IRS990/TotalProgramServiceRevenueAmt0241753
IRS990/TotalReportableCompFromOrgAmt024000
IRS990/TotalRevenueGrp/ExclusionAmt0232
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0274212
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0274444
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01348479
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01426836
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2
IRS990/USAddress/CityNm0WRIGHT
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072182
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANNE AIKEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WRIGHT PASTORIA WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WRIG
ReturnHeader/Filer/EIN0710591006
ReturnHeader/Filer/PhoneNum05018423832
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2
ReturnHeader/Filer/USAddress/CityNm0WRIGHT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072182
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710623618
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Welch Couch & Company PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 Barnett Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Batesville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072501
ReturnHeader/PreparerPersonGrp/PhoneNum08707935231
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL GARRETT MCSPADDEN
ReturnHeader/ReturnTs02023-11-13T15:00:04-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DIANNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0AIKEN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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