Civic Intelligence

Sevier County Water Association

990 • Fiscal year 2017 • EIN 71-0738938

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 19, 2017

Organization Profile

View Organization Page

PO Box 700DE Queen, AR 71832

(870) 648-5289

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.57x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

5.27x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2017

Net Margin

18th percentile

-1.6%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

17th percentile

$540

Higher top officer pay than 17% of similar nonprofits.

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

2017 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2017

Asset Growth

9th percentile

-3.6%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

59th percentile

4.7%

Faster revenue growth than 59% of similar nonprofits.

2017 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$13,063,245

Down $489,775 (-3.6%) from 2016

Net Assets

Down

$5,584,745

Down $23,264 (-0.4%) from 2016

Liabilities

Down

$7,478,500

Down $466,511 (-5.9%) from 2016

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin18th percentile

Revenue

Up

$1,418,680

Up $63,039 (+4.7%) from 2016

Expenses

Up

$1,441,944

Up $34,240 (+2.4%) from 2016

Net Income

Up

-$23,264

Up $28,799 (+55%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$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

2017

Assets$13,063,245
Liabilities$7,478,500
Net Assets$5,584,745
Open 2017 Filing

Operations Trend

Revenue Growth59th percentile

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

2017

Revenue$1,418,680
Expenses$1,441,944
Net Income-$23,264
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 19, 2017
Return Version
2016v3.0
Gross Receipts
$1,418,680
Mission and Program Overview

Mission

PROVIDE WATER TO MEMBERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,842,429$11,414,007▼ $428,422
Savings and Temporary Cash Investments$1,365,849$1,352,116▼ $13,733
Accounts Receivable$151,150$160,350▲ $9,200
Cash and Non-Interest-Bearing Accounts$60,254$99,532▲ $39,278
Inventories for Sale or Use$18,471$32,010▲ $13,539
Prepaid Expenses and Deferred Charges$5,230$5,230→ $0
Total Assets$13,553,020$13,063,245▼ $489,775
Other Assets Total$109,637--
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,732,872$7,261,635▼ $471,237
Other Liabilities$158,678$166,153▲ $7,475
Accounts Payable and Accrued Expenses$53,461$50,712▼ $2,749
Total Liabilities$7,945,011$7,478,500▼ $466,511
Net Assets / Fund Balance
Unrestricted Net Assets$5,608,009$5,584,745▼ $23,264
Total Net Assets Fund Balance$5,608,009$5,584,745▼ $23,264
Total Liabilities and Net Assets / Fund Balance$13,553,020$13,063,245▼ $489,775

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,263,405$6,721,134$17,984,539
Equipment$78,482$168,904$247,386
Buildings$33,705$14,286$47,991
Land$38,415-$38,415
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleBaseTotal
Mike ArcherVice Preside$540$540
Robert TatumBoard Member$495$495
William Lee IiPresident$495$495
Wayne GentryBoard Member$450$450
Bobby BaileySecretay/tre$405$405
George NelsonBoard Member$405$405
Jon VaughtBoard Member$180$180
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,334,063
Investment Income
$32,875
Other Revenue
$51,742
Change in Net Assets
$-23,264

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,418,680
Total Revenue per Audited Statements
$1,418,680
Total Revenue per Form 990
$1,418,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,124,934
Salaries, Compensation, and Employee Benefits$317,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$493,037--$493,037
Interest$330,861--$330,861
Other Salaries and Wages$225,326--$225,326
All Other Expenses$70,701--$70,701
Other Employee Benefits$43,534--$43,534
Insurance$39,319--$39,319
Other Expenses$29,505--$29,505
Pension Plan Contributions$25,784--$25,784
Payroll Taxes$19,396--$19,396
Office Expenses$9,543--$9,543
Current Officers, Directors, Trustees, and Key Employees$2,970--$2,970
Travel$2,949--$2,949
Total Functional Expenses$1,441,944$0$0$1,441,944

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,441,944
Total Expenses per Audited Statements$1,441,944
Total Expenses per Form 990$1,441,944
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$166,153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
2017-10-19
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
6

Preparer

Firm
Przybysz & Associates Cpas Pc
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. The association's tax years for 2014, 2015 and 2016 are subject to examination by the internal revenue service as of june 30, 2017.”

Raw XML Appendix347 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/ExpensesSubtotalAmt01441944
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt038415
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038415
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011263405
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06721134
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017984539
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0166153
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01418680
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. THE ASSOCIATION'S TAX YEARS FOR 2014, 2015 AND 2016 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011414007
IRS990ScheduleD/TotalExpensesPerForm990Amt01441944
IRS990ScheduleD/TotalLiabilityAmt0166153
IRS990ScheduleD/TotalRevenuePerForm990Amt01418680
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01418680
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01441944
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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013553020
IRS990/TotalAssetsEOYAmt013063245
IRS990/TotalAssetsGrp/BOYAmt013553020
IRS990/TotalAssetsGrp/EOYAmt013063245
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01441944
IRS990/TotalFunctionalExpensesGrp/TotalAmt01441944
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07945011
IRS990/TotalLiabilitiesEOYAmt07478500
IRS990/TotalLiabilitiesGrp/BOYAmt07945011
IRS990/TotalLiabilitiesGrp/EOYAmt07478500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05608009
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05584745
IRS990/TotalProgramServiceExpensesAmt01441944
IRS990/TotalProgramServiceRevenueAmt01334063
IRS990/TotalReportableCompFromOrgAmt02970
IRS990/TotalRevenueGrp/ExclusionAmt032875
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01385805
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01418680
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013553020
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013063245
IRS990/TravelGrp/ProgramServicesAmt02949
IRS990/TravelGrp/TotalAmt02949
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05608009
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05584745
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0415 CROSSTRAIL RD
IRS990/USAddress/CityNm0DE QUEEN
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd071832
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM LEE II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08706425289
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-19
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/FilingSecurityInformation/AtSubmissionCreationDeviceId034759337EAF132F8E4C7CE103977D707A24F1B82
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A48D54798E238E1EE268FE70A9A979C1562C3C24
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRZYBYSZ & ASSOCIATES CPAS PC
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/PreparationDt02017-10-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02017-10-19T13:09:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,063,245
Liabilities
$7,478,500
Net assets
$5,584,745
Revenue
$1,418,680
Expenses
$1,441,944
Net income
-$23,264
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
2017Detailed filing. Detailed filing data is available for this year.$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