Civic Intelligence

Sevier County Water Association

990 • Fiscal year 2018 • EIN 71-0738938

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 29, 2018

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

79th percentile

0.57x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

4.98x

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

2018 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2018

Net Margin

29th percentile

1.2%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

22nd percentile

$540

Higher top officer pay than 22% of similar nonprofits.

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

2018 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2018

Asset Growth

22nd percentile

-1.0%

Faster asset growth than 22% of similar nonprofits.

2018 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

3.6%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$12,929,543

Down $133,702 (-1.0%) from 2017

Net Assets

Up

$5,602,194

Up $17,449 (+0.3%) from 2017

Liabilities

Down

$7,327,349

Down $151,151 (-2.0%) from 2017

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin29th percentile

Revenue

Up

$1,470,248

Up $51,568 (+3.6%) from 2017

Expenses

Up

$1,452,799

Up $10,855 (+0.8%) from 2017

Net Income

Up

$17,449

Up $40,713 (+175%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2018

Assets$12,929,543
Liabilities$7,327,349
Net Assets$5,602,194
Open 2018 Filing

Operations Trend

Revenue Growth54th 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

2018

Revenue$1,470,248
Expenses$1,452,799
Net Income$17,449
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 29, 2018
Return Version
2017v2.3
Gross Receipts
$1,472,915
Mission and Program Overview

Mission

PROVIDE WATER TO MEMBERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,414,007$10,978,405▼ $435,602
Savings and Temporary Cash Investments$1,352,116$1,566,303▲ $214,187
Accounts Receivable$160,350$192,924▲ $32,574
Cash and Non-Interest-Bearing Accounts$99,532$165,580▲ $66,048
Inventories for Sale or Use$32,010$21,101▼ $10,909
Prepaid Expenses and Deferred Charges$5,230$5,230→ $0
Total Assets$13,063,245$12,929,543▼ $133,702
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,261,635$7,083,461▼ $178,174
Other Liabilities$166,153$175,678▲ $9,525
Accounts Payable and Accrued Expenses$50,712$68,210▲ $17,498
Total Liabilities$7,478,500$7,327,349▼ $151,151
Net Assets / Fund Balance
Unrestricted Net Assets$5,584,745$5,602,194▲ $17,449
Total Net Assets Fund Balance$5,584,745$5,602,194▲ $17,449
Total Liabilities and Net Assets / Fund Balance$13,063,245$12,929,543▼ $133,702

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,788,934$7,195,605$17,984,539
Equipment$100,903$173,535$274,438
Buildings$50,153$17,088$67,241
Land$38,415-$38,415
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleBaseTotal
Mike ArcherVice Preside$540$540
William Lee IiPresident$495$495
Bobby BaileySecretay/tre$450$450
George NelsonBoard Member$405$405
Jon VaughtBoard Member$270$270
Brett RenfroBoard Member$90$90
William ToyeBoard Member$90$90
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,436,199
Investment Income
$34,049
Other Revenue
$0
Change in Net Assets
$17,449

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,470,248
Total Revenue per Audited Statements
$1,470,248
Total Revenue per Form 990
$1,470,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,158,912
Salaries, Compensation, and Employee Benefits$293,887
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$496,894--$496,894
Interest$317,736--$317,736
Other Salaries and Wages$218,965--$218,965
All Other Expenses$81,454--$81,454
Insurance$37,264--$37,264
Other Employee Benefits$33,053--$33,053
Other Expenses$27,689--$27,689
Pension Plan Contributions$24,513--$24,513
Payroll Taxes$17,356--$17,356
Office Expenses$8,034--$8,034
Travel$209--$209
Total Functional Expenses$1,452,799$0$0$1,452,799

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,452,799
Total Expenses per Audited Statements$1,452,799
Total Expenses per Form 990$1,452,799
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$175,678
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
2018-11-29
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 2015, 2016 and 2017 are subject to examination by the internal revenue service as of june 30, 2018.”

Raw XML Appendix349 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/OtherLiabilitiesOrgGrp/Amt0175678
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01470248
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 2015, 2016 AND 2017 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF JUNE 30, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010978405
IRS990ScheduleD/TotalExpensesPerForm990Amt01452799
IRS990ScheduleD/TotalLiabilityAmt0175678
IRS990ScheduleD/TotalRevenuePerForm990Amt01470248
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01470248
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01452799
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/TotalAssetsBOYAmt013063245
IRS990/TotalAssetsEOYAmt012929543
IRS990/TotalAssetsGrp/BOYAmt013063245
IRS990/TotalAssetsGrp/EOYAmt012929543
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01452799
IRS990/TotalFunctionalExpensesGrp/TotalAmt01452799
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07478500
IRS990/TotalLiabilitiesEOYAmt07327349
IRS990/TotalLiabilitiesGrp/BOYAmt07478500
IRS990/TotalLiabilitiesGrp/EOYAmt07327349
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05584745
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05602194
IRS990/TotalProgramServiceExpensesAmt01452799
IRS990/TotalProgramServiceRevenueAmt01436199
IRS990/TotalReportableCompFromOrgAmt02340
IRS990/TotalRevenueGrp/ExclusionAmt034049
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01436199
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01470248
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013063245
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012929543
IRS990/TravelGrp/ProgramServicesAmt0209
IRS990/TravelGrp/TotalAmt0209
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05584745
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05602194
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0415 CROSSTRAIL RD
IRS990/USAddress/CityNm0DE QUEEN
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd071832
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM LEE II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08706425289
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-29
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/AtSubmissionCreationDeviceId0F1853CD494DFE3DC5A8D21AC82AB305156C149DC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B670FDD783C0FC6F7901A860764E221475A5F76F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.205.197.34
ReturnHeader/FilingSecurityInformation/IPDt02018-11-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:58:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202759879
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/PreparationDt02018-11-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02018-11-29T10:58:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,929,543
Liabilities
$7,327,349
Net assets
$5,602,194
Revenue
$1,470,248
Expenses
$1,452,799
Net income
$17,449
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