Civic Intelligence

Freedom Water Association

990 • Fiscal year 2013 • EIN 71-0682761

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 27, 2014

Organization ProfileN/A
PO Box 110971953

(479) 394-7500

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.20x

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

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

Liabilities / Revenue

58th percentile

1.85x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

9th percentile

-29%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

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

Asset Growth

18th percentile

-3.7%

Faster asset growth than 18% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M 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

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$3,294,083

Down $125,734 (-3.7%) from 2012

Net Assets

Down

$2,639,914

Down $101,504 (-3.7%) from 2012

Liabilities

Down

$654,169

Down $24,230 (-3.6%) from 2012

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin9th percentile

Revenue

$353,334

No earlier filing loaded for comparison.

Expenses

Down

$454,838

Down $36,168 (-7.4%) from 2012

Net Income

-$101,504

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,703,643Liabilities 2010: $727,423Net Assets 2010: $2,976,2202010Assets 2011: $3,544,548Liabilities 2011: $701,432Net Assets 2011: $2,843,1162011Assets 2012: $3,419,817Liabilities 2012: $678,399Net Assets 2012: $2,741,4182012Assets 2013: $3,294,083Liabilities 2013: $654,169Net Assets 2013: $2,639,9142013Assets 2014: $3,319,044Liabilities 2014: $718,195Net Assets 2014: $2,600,8492014Assets 2015: $3,240,743Liabilities 2015: $681,109Net Assets 2015: $2,559,6342015Assets 2016: $3,183,944Liabilities 2016: $672,897Net Assets 2016: $2,511,0472016Assets 2017: $3,098,582Liabilities 2017: $623,048Net Assets 2017: $2,475,5342017Assets 2018: $2,985,476Liabilities 2018: $576,653Net Assets 2018: $2,408,8232018Assets 2019: $2,924,442Liabilities 2019: $551,464Net Assets 2019: $2,372,9782019Assets 2020: $2,832,426Liabilities 2020: $513,812Net Assets 2020: $2,318,6142020Assets 2021: $2,676,854Liabilities 2021: $492,789Net Assets 2021: $2,184,0652021Assets 2022: $2,592,915Liabilities 2022: $508,826Net Assets 2022: $2,084,0892022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2013

Assets$3,294,083
Liabilities$654,169
Net Assets$2,639,914
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0-$500KExpenses 2010: $397,5592010Expenses 2011: $480,6392011Expenses 2012: $491,0062012Revenue 2013: $353,334Expenses 2013: $454,838Net Income 2013: -$101,5042013Revenue 2014: $404,724Expenses 2014: $443,789Net Income 2014: -$39,0652014Revenue 2015: $425,380Expenses 2015: $466,595Net Income 2015: -$41,2152015Revenue 2016: $450,073Expenses 2016: $498,660Net Income 2016: -$48,5872016Revenue 2017: $456,915Expenses 2017: $492,428Net Income 2017: -$35,5132017Revenue 2018: $470,562Expenses 2018: $537,273Net Income 2018: -$66,7112018Revenue 2019: $456,575Expenses 2019: $492,420Net Income 2019: -$35,8452019Revenue 2020: $459,538Expenses 2020: $513,902Net Income 2020: -$54,3642020Revenue 2021: $494,540Expenses 2021: $629,089Net Income 2021: -$134,5492021Revenue 2022: $603,464Expenses 2022: $703,440Net Income 2022: -$99,9762022Revenue 2023: $298,301Expenses 2023: $303,170Net Income 2023: -$4,8692023

Highlighted filing

2013

Revenue$353,334
Expenses$454,838
Net Income-$101,504
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 27, 2014
Return Version
2013v3.1
Gross Receipts
$353,334
Mission and Program Overview

Mission

Provide water to rural areas in and around mena, arkansas

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,302,733$3,198,664▼ $104,069
Savings and Temporary Cash Investments$81,059$44,328▼ $36,731
Accounts Receivable$25,490$28,845▲ $3,355
Inventories for Sale or Use$10,142$13,738▲ $3,596
Cash and Non-Interest-Bearing Accounts$393$8,508▲ $8,115
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,419,817$3,294,083▼ $125,734
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$599,039$567,652▼ $31,387
Other Liabilities$59,085$55,955▼ $3,130
Accounts Payable and Accrued Expenses$20,275$30,562▲ $10,287
Total Liabilities$678,399$654,169▼ $24,230
Net Assets / Fund Balance
Unrestricted Net Assets$2,741,418$2,639,914▼ $101,504
Total Net Assets Fund Balance$2,741,418$2,639,914▼ $101,504
Total Liabilities and Net Assets / Fund Balance$3,419,817$3,294,083▼ $125,734

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,169,576$1,319,520$4,489,096
Equipment$6,245$38,575$44,820
Buildings$16,980$11,808$28,788
Land$5,863-$5,863
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
John DavenportPresident
Jeff MontgomeryVice President
Mary Joe CrawfordDirector
Steve HubbardDirector
Randall WhortonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$344,556
Investment Income
$110
Other Revenue
$8,668
Change in Net Assets
$-101,504

Audited Revenue Reconciliation

Revenue per Audited Statements
$353,334
Total Revenue per Audited Statements
$353,334
Total Revenue per Form 990
$353,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$381,911
Salaries, Compensation, and Employee Benefits$72,927
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$116,659--$116,659
Other Salaries and Wages$67,216--$67,216
Interest$28,040--$28,040
All Other Expenses$18,844--$18,844
Other Expenses$9,943--$9,943
Occupancy$9,576--$9,576
Payroll Taxes$5,711--$5,711
Insurance$5,303--$5,303
Fees for Services Accounting$4,565--$4,565
Office Expenses$3,435--$3,435
Travel$165--$165
Advertising$23--$23
Total Functional Expenses$454,838$0$0$454,838

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$454,838
Total Expenses per Audited Statements$454,838
Total Expenses per Form 990$454,838
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
Lobbying 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$55,955
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Prior to submission, the Form 990 is reviewed by the Board”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Annually, the Board is required to re-examine and disclose any possible conflicts of interest.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The Form 990 and audit are avaialable upon request by members of the Association”

Filing and Contact Details

Filer

EIN
71-0682761
Phone
4793947500

Signing Officer

Name
John Davenport
Title
President
Signed
2014-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Davenport
Formed
1987
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
3

Preparer

Preparer
Marc Lux CPA
Phone
4796490888
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization files returns in the U.S. federal jurisdiction. With a few exceptions, the Organization is no longer to subject to U.S. federal examinations by tax authorities for the years before 2006. The Organization adopted certain provisions of FASB Accounting Standards Codification (ASC) 740, Income Taxes, concerning the accounting for uncertain income tax positions on July 1, 2010. The implementation of the provisions of ASC 740 did not have any effect on the financial statements.”

Raw XML Appendix379 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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IRS990ScheduleD/BuildingsGrp/BookValueAmt016980
IRS990ScheduleD/BuildingsGrp/DepreciationAmt011808
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028788
IRS990ScheduleD/EquipmentGrp/BookValueAmt06245
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038575
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044820
IRS990ScheduleD/ExpensesSubtotalAmt0454838
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt05863
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05863
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03169576
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01319520
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04489096
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt055955
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Meter deposits
IRS990ScheduleD/RevenueSubtotalAmt0353334
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization files returns in the U.S. federal jurisdiction. With a few exceptions, the Organization is no longer to subject to U.S. federal examinations by tax authorities for the years before 2006. The Organization adopted certain provisions of FASB Accounting Standards Codification (ASC) 740, Income Taxes, concerning the accounting for uncertain income tax positions on July 1, 2010. The implementation of the provisions of ASC 740 did not have any effect on the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03198664
IRS990ScheduleD/TotalExpensesPerForm990Amt0454838
IRS990ScheduleD/TotalLiabilityAmt055955
IRS990ScheduleD/TotalRevenuePerForm990Amt0353334
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0353334
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0454838
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prior to submission, the Form 990 is reviewed by the Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, the Board is required to re-examine and disclose any possible conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 and audit are avaialable upon request by members of the Association
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03419817
IRS990/TotalAssetsEOYAmt03294083
IRS990/TotalAssetsGrp/BOYAmt03419817
IRS990/TotalAssetsGrp/EOYAmt03294083
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0454838
IRS990/TotalFunctionalExpensesGrp/TotalAmt0454838
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0678399
IRS990/TotalLiabilitiesEOYAmt0654169
IRS990/TotalLiabilitiesGrp/BOYAmt0678399
IRS990/TotalLiabilitiesGrp/EOYAmt0654169
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02741418
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02639914
IRS990/TotalProgramServiceExpensesAmt0454838
IRS990/TotalProgramServiceRevenueAmt0344556
IRS990/TotalRevenueGrp/ExclusionAmt0110
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0353224
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0353334
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03419817
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03294083
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0165
IRS990/TravelGrp/TotalAmt0165
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02741418
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02639914
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10322 Polk Rd 121
IRS990/USAddress/City0Mena
IRS990/USAddress/State0AR
IRS990/USAddress/ZIPCode071953
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Davenport
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine10Freedom Water Association
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0710682761
ReturnHeader/Filer/PhoneNum04793947500
ReturnHeader/Filer/USAddress/AddressLine10PO Box 1109
ReturnHeader/Filer/USAddress/City0Mena
ReturnHeader/Filer/USAddress/State0AR
ReturnHeader/Filer/USAddress/ZIPCode071953
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PRZYBYSZ & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine104200 JENNY LIND SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FORT SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode072901
ReturnHeader/PreparerPersonGrp/PhoneNum04796490888
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marc Lux CPA
ReturnHeader/ReturnTs02014-06-27T09:56:30-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,294,083
Liabilities
$654,169
Net assets
$2,639,914
Revenue
$353,334
Expenses
$454,838
Net income
-$101,504
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.30$0.30$0.00
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.51$2.08$0.60$0.70$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.68$0.49$2.18$0.49$0.63$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.83$0.51$2.32$0.46$0.51$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.92$0.55$2.37$0.46$0.49$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.99$0.58$2.41$0.47$0.54$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.10$0.62$2.48$0.46$0.49$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.18$0.67$2.51$0.45$0.50$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.24$0.68$2.56$0.43$0.47$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.32$0.72$2.60$0.40$0.44$0.04
2013Detailed filing. Detailed filing data is available for this year.$3.29$0.65$2.64$0.35$0.45$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.68$2.74$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$0.70$2.84$0.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.73$2.98$0.40