Civic Intelligence

Sevier County Water Association

EIN 71-0738938 • 501(c)12 • DE Queen, AR

View Organization Page

Profile

PROVIDE WATER TO MEMBERS

PO Box 700DE Queen, AR 71832
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

8th percentile

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $12,930,127 (-100%) from 2023

Liabilities

Down

$0

Down $6,370,726 (-100%) from 2023

Net Assets

Down

$0

Down $6,559,401 (-100%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $1,920,252 (-100%) from 2023

Expenses

Down

$0

Down $1,682,590 (-100%) from 2023

Net Income

Down

$0

Down $237,662 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $15,053,555Liabilities 2011: $8,591,634Net Assets 2011: $6,461,9212011Assets 2012: $14,775,495Liabilities 2012: $8,461,942Net Assets 2012: $6,313,5532012Assets 2013: $14,421,859Liabilities 2013: $8,346,830Net Assets 2013: $6,075,0292013Assets 2014: $14,105,846Liabilities 2014: $8,215,321Net Assets 2014: $5,890,5252014Assets 2015: $13,759,912Liabilities 2015: $8,099,840Net Assets 2015: $5,660,0722015Assets 2016: $13,553,020Liabilities 2016: $7,945,011Net Assets 2016: $5,608,0092016Assets 2017: $13,063,245Liabilities 2017: $7,478,500Net Assets 2017: $5,584,7452017Assets 2018: $12,929,543Liabilities 2018: $7,327,349Net Assets 2018: $5,602,1942018Assets 2019: $12,818,505Liabilities 2019: $7,149,548Net Assets 2019: $5,668,9572019Assets 2020: $12,805,895Liabilities 2020: $6,969,963Net Assets 2020: $5,835,9322020Assets 2021: $12,922,570Liabilities 2021: $6,773,173Net Assets 2021: $6,149,3972021Assets 2022: $12,892,384Liabilities 2022: $6,570,645Net Assets 2022: $6,321,7392022Assets 2023: $12,930,127Liabilities 2023: $6,370,726Net Assets 2023: $6,559,4012023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities$0
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,300,3112011Expenses 2012: $1,341,7562012Revenue 2013: $1,156,450Expenses 2013: $1,394,974Net Income 2013: -$238,5242013Revenue 2014: $1,188,403Expenses 2014: $1,372,907Net Income 2014: -$184,5042014Revenue 2015: $1,243,381Expenses 2015: $1,473,834Net Income 2015: -$230,4532015Revenue 2016: $1,355,641Expenses 2016: $1,407,704Net Income 2016: -$52,0632016Revenue 2017: $1,418,680Expenses 2017: $1,441,944Net Income 2017: -$23,2642017Revenue 2018: $1,470,248Expenses 2018: $1,452,799Net Income 2018: $17,4492018Revenue 2019: $1,541,432Expenses 2019: $1,474,669Net Income 2019: $66,7632019Revenue 2020: $1,650,053Expenses 2020: $1,483,078Net Income 2020: $166,9752020Revenue 2021: $1,729,984Expenses 2021: $1,416,519Net Income 2021: $313,4652021Revenue 2022: $1,782,013Expenses 2022: $1,609,671Net Income 2022: $172,3422022Revenue 2023: $1,920,252Expenses 2023: $1,682,590Net Income 2023: $237,6622023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses$0
Net Income$0
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
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$6.37$6.56$1.92$1.68$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$6.57$6.32$1.78$1.61$0.17
2021Detailed filing. Detailed filing data is available for this year.$12.9$6.77$6.15$1.73$1.42$0.31
2020Detailed filing. Detailed filing data is available for this year.$12.8$6.97$5.84$1.65$1.48$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.8$7.15$5.67$1.54$1.47$0.07
2018Detailed filing. Detailed filing data is available for this year.$12.9$7.33$5.60$1.47$1.45$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$7.48$5.58$1.42$1.44$0.02
2016Detailed filing. Detailed filing data is available for this year.$13.6$7.95$5.61$1.36$1.41$0.05
2015Detailed filing. Detailed filing data is available for this year.$13.8$8.10$5.66$1.24$1.47$0.23
2014Detailed filing. Detailed filing data is available for this year.$14.1$8.22$5.89$1.19$1.37$0.18
2013Summary only. Only limited summary data is available for this year.$14.4$8.35$6.08$1.16$1.39$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.8$8.46$6.31$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$8.59$6.46$1.30
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
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 13, 2022
Return Version
2020v4.0
Gross Receipts
$1,729,984
Mission and Program Overview

Mission

PROVIDE WATER TO MEMBERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,038,459$9,593,438▼ $445,021
Savings and Temporary Cash Investments$2,362,331$2,991,087▲ $628,756
Accounts Receivable$205,115$226,615▲ $21,500
Cash and Non-Interest-Bearing Accounts$171,855$85,027▼ $86,828
Inventories for Sale or Use$22,905$21,173▼ $1,732
Prepaid Expenses and Deferred Charges$5,230$5,230→ $0
Total Assets$12,805,895$12,922,570▲ $116,675
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,702,074$6,498,082▼ $203,992
Other Liabilities$197,108$206,223▲ $9,115
Accounts Payable and Accrued Expenses$70,781$68,868▼ $1,913
Total Liabilities$6,969,963$6,773,173▼ $196,790
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,835,932$6,149,397▲ $313,465
Total Net Assets Fund Balance$5,835,932$6,149,397▲ $313,465
Total Liabilities and Net Assets / Fund Balance$12,805,895$12,922,570▲ $116,675

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,404,673$8,615,790$18,020,463
Equipment$112,130$257,081$369,211
Buildings$38,220$29,021$67,241
Land$38,415-$38,415
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
William Lee IiPresident
Brett RenfroBoard Member
George NelsonBoard Member
Jon VaughtBoard Member
William ToyeBoard Member
Bobby BaileySecretay/tre
Mike MartinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,674,499
Investment Income
$55,485
Other Revenue
$0
Change in Net Assets
$313,465

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,729,984
Total Revenue per Audited Statements
$1,729,984
Total Revenue per Form 990
$1,729,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,130,007
Salaries, Compensation, and Employee Benefits$286,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$507,506$215-$507,721
Interest-$291,761-$291,761
Other Salaries and Wages$156,351$67,857-$224,208
All Other Expenses$47,822$19,486-$67,308
Insurance$31,633$15,817-$47,450
Other Expenses$31,231$3,392-$31,231
Other Employee Benefits$16,011$8,821-$24,832
Pension Plan Contributions$13,161$7,123-$20,284
Payroll Taxes$11,827$5,361-$17,188
Office Expenses$6,743$4,325-$11,068
Advertising$118--$118
Travel$85--$85
Total Functional Expenses$986,033$430,486$0$1,416,519

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,416,519
Total Expenses per Audited Statements$1,416,519
Total Expenses per Form 990$1,416,519
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
Customer Deposits$206,223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Prior to e-filing, the form 990 is presented to the board of directors for review.”

Form 990, Page 6, Part VI, Line 19

“The completed form 990 and financials are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sevier County Water Association
EIN
71-0738938
Address
PO BOX 700, DE QUEEN, AR 71832

Signing Officer

Name
William Lee Ii
Title
President
Phone
8706425289
Signed
2022-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Lee Ii
Formed
1998
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
Employees
5

Preparer

Firm
Prz Cpas & Advisors
Address
4200 JENNY LIND RD STE B, FORT SMITH, AR 72901
Preparer
Marc Lux CPA
Phone
4796490888
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Generally accepted accounting principles require tax effects from an uncertain tax position to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. If an uncertain tax position meets the more-likely-than-not threshold, the largest amount of tax benefit that is greater than 50% likely to be recognized upon ultimate settlement with the taxing authority is recorded. The association's primary tax positions relate to its status as a not-for-profit entity exempt from income taxes and classification of activities related to its exempt purpose. The association has analyzed its tax positions taken for filings with the internal revenue service. It believes that its filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on its financial condition, results of operations, or cash flows.”

Raw XML Appendix352 raw XML fields

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

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt070781
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt068868
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE WATER TO MEMBERS
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IRS990/AdvertisingGrp/TotalAmt0118
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt019486
IRS990/AllOtherExpensesGrp/ProgramServicesAmt047822
IRS990/AllOtherExpensesGrp/TotalAmt067308
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08706485289
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 700
IRS990/BooksInCareOfDetail/USAddress/CityNm0DE QUEEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd071832
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0171855
IRS990/CashNonInterestBearingGrp/EOYAmt085027
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt055485
IRS990/CYOtherExpensesAmt01130007
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01674499
IRS990/CYRevenuesLessExpensesAmt0313465
IRS990/CYSalariesCompEmpBnftPaidAmt0286512
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IRS990/CYTotalRevenueAmt01729984
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0215
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0507506
IRS990/DepreciationDepletionGrp/TotalAmt0507721
IRS990/Desc0PROVIDE WATER TO MEMBERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0986033
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0BOBBY BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM LEE II
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm3GEORGE NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm4BRETT RENFRO
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM TOYE
IRS990/Form990PartVIISectionAGrp/PersonNm6JON VAUGHT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETAY/TRE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01729984
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/TotalAmt047450
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IRS990/InventoriesForSaleOrUseGrp/BOYAmt022905
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IRS990/InvestmentIncomeGrp/ExclusionAmt055485
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt055485
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08901892
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IRS990/LandBldgEquipCostOrOtherBssAmt018495330
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01674499
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0PROVIDE WATER TO MEMBERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt016011
IRS990/OtherEmployeeBenefitsGrp/TotalAmt024832
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CHEMICALS
IRS990/OtherExpensesGrp/Desc3WATER PURCHASED
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06328
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13392
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IRS990/OtherExpensesGrp/ProgramServicesAmt155883
IRS990/OtherExpensesGrp/ProgramServicesAmt247721
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IRS990/OtherExpensesGrp/TotalAmt159275
IRS990/OtherExpensesGrp/TotalAmt247721
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IRS990/OtherLiabilitiesGrp/BOYAmt0197108
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07123
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013161
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05230
IRS990/PrincipalOfficerNm0WILLIAM LEE II
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1CONNECTION CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2LATE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01591630
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt154776
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt227944
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3149
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01591630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt154776
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227944
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3149
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt047172
IRS990/PYOtherExpensesAmt01171153
IRS990/PYProgramServiceRevenueAmt01602881
IRS990/PYRevenuesLessExpensesAmt0166975
IRS990/PYSalariesCompEmpBnftPaidAmt0311925
IRS990/PYTotalExpensesAmt01483078
IRS990/PYTotalRevenueAmt01650053
IRS990/ReconcilationRevenueExpnssAmt0313465
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01674499
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02362331
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02991087
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt038220
IRS990ScheduleD/BuildingsGrp/DepreciationAmt029021
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt067241
IRS990ScheduleD/EquipmentGrp/BookValueAmt0112130
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0257081
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0369211
IRS990ScheduleD/ExpensesSubtotalAmt01416519
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt038415
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038415
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09404673
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08615790
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018020463
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0206223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01729984
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. THE ASSOCIATION'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. THE ASSOCIATION HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE. IT BELIEVES THAT ITS FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09593438
IRS990ScheduleD/TotalExpensesPerForm990Amt01416519
IRS990ScheduleD/TotalLiabilityAmt0206223
IRS990ScheduleD/TotalRevenuePerForm990Amt01729984
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01729984
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01416519
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO E-FILING, THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPLETED FORM 990 AND FINANCIALS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012805895
IRS990/TotalAssetsEOYAmt012922570
IRS990/TotalAssetsGrp/BOYAmt012805895
IRS990/TotalAssetsGrp/EOYAmt012922570
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0430486
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0986033
IRS990/TotalFunctionalExpensesGrp/TotalAmt01416519
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06969963
IRS990/TotalLiabilitiesEOYAmt06773173
IRS990/TotalLiabilitiesGrp/BOYAmt06969963
IRS990/TotalLiabilitiesGrp/EOYAmt06773173
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05835932
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06149397
IRS990/TotalProgramServiceExpensesAmt0986033
IRS990/TotalProgramServiceRevenueAmt01674499
IRS990/TotalRevenueGrp/ExclusionAmt055485
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01674499
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01729984
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012805895
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012922570
IRS990/TravelGrp/ProgramServicesAmt085
IRS990/TravelGrp/TotalAmt085
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0415 CROSSTRAIL RD
IRS990/USAddress/CityNm0DE QUEEN
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd071832
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM LEE II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08706425289
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEVIER COUNTY WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SEVI
ReturnHeader/Filer/EIN0710738938
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 700
ReturnHeader/Filer/USAddress/CityNm0DE QUEEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd071832
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843068935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRZ CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04200 JENNY LIND RD STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072901
ReturnHeader/PreparerPersonGrp/PhoneNum04796490888
ReturnHeader/PreparerPersonGrp/PreparationDt02022-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02022-01-13T14:40:16-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WILLIAM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LEE II
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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