Civic Intelligence

Sevier County Water Association

990 • Fiscal year 2019 • EIN 71-0738938

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 18, 2019

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

0.56x

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

2019 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

92nd percentile

4.64x

Higher debt load relative to revenue than 92% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2019

Net Margin

41st percentile

4.3%

Higher net margin than 41% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2019 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2019

Asset Growth

23rd percentile

-0.9%

Faster asset growth than 23% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

70th percentile

4.8%

Faster revenue growth than 70% of similar nonprofits.

2019 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$12,818,505

Down $111,038 (-0.9%) from 2018

Net Assets

Up

$5,668,957

Up $66,763 (+1.2%) from 2018

Liabilities

Down

$7,149,548

Down $177,801 (-2.4%) from 2018

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin41st percentile

Revenue

Up

$1,541,432

Up $71,184 (+4.8%) from 2018

Expenses

Up

$1,474,669

Up $21,870 (+1.5%) from 2018

Net Income

Up

$66,763

Up $49,314 (+283%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth23rd 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

2019

Assets$12,818,505
Liabilities$7,149,548
Net Assets$5,668,957
Open 2019 Filing

Operations Trend

Revenue Growth70th 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

2019

Revenue$1,541,432
Expenses$1,474,669
Net Income$66,763
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 18, 2019
Return Version
2018v3.1
Gross Receipts
$1,541,432
Mission and Program Overview

Mission

PROVIDE WATER TO MEMBERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,978,405$10,538,003▼ $440,402
Savings and Temporary Cash Investments$1,566,303$1,956,388▲ $390,085
Accounts Receivable$192,924$192,619▼ $305
Cash and Non-Interest-Bearing Accounts$165,580$106,331▼ $59,249
Inventories for Sale or Use$21,101$19,934▼ $1,167
Prepaid Expenses and Deferred Charges$5,230$5,230→ $0
Total Assets$12,929,543$12,818,505▼ $111,038
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,083,461$6,897,068▼ $186,393
Other Liabilities$175,678$184,175▲ $8,497
Accounts Payable and Accrued Expenses$68,210$68,305▲ $95
Total Liabilities$7,327,349$7,149,548▼ $177,801
Net Assets / Fund Balance
Unrestricted Net Assets$5,602,194$5,668,957▲ $66,763
Total Net Assets Fund Balance$5,602,194$5,668,957▲ $66,763
Total Liabilities and Net Assets / Fund Balance$12,929,543$12,818,505▼ $111,038

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,314,461$7,670,078$17,984,539
Equipment$138,952$195,253$334,205
Buildings$46,175$21,066$67,241
Land$38,415-$38,415
Compensation and Service Providers
Top Officer Pay21st 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 ArcherVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,505,035
Investment Income
$36,397
Other Revenue
$0
Change in Net Assets
$66,763

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,541,432
Total Revenue per Audited Statements
$1,541,432
Total Revenue per Form 990
$1,541,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,171,784
Salaries, Compensation, and Employee Benefits$302,885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$500,169--$500,169
Interest$309,443--$309,443
Other Salaries and Wages$226,120--$226,120
All Other Expenses$80,812--$80,812
Insurance$45,320--$45,320
Other Employee Benefits$34,403--$34,403
Other Expenses$25,680--$25,680
Pension Plan Contributions$25,093--$25,093
Payroll Taxes$17,269--$17,269
Office Expenses$11,889--$11,889
Travel$4,308--$4,308
Total Functional Expenses$1,474,669$0$0$1,474,669

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,474,669
Total Expenses per Audited Statements$1,474,669
Total Expenses per Form 990$1,474,669
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$184,175
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
2019-10-18
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
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.”

Raw XML Appendix345 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/BOYAmt068210
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt068305
IRS990/AccountsReceivableGrp/BOYAmt0192924
IRS990/AccountsReceivableGrp/EOYAmt0192619
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE WATER TO MEMBERS
IRS990/AllOtherExpensesGrp/ProgramServicesAmt080812
IRS990/AllOtherExpensesGrp/TotalAmt080812
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/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0165580
IRS990/CashNonInterestBearingGrp/EOYAmt0106331
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/CYInvestmentIncomeAmt036397
IRS990/CYOtherExpensesAmt01171784
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01505035
IRS990/CYRevenuesLessExpensesAmt066763
IRS990/CYSalariesCompEmpBnftPaidAmt0302885
IRS990/CYTotalExpensesAmt01474669
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01541432
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0500169
IRS990/DepreciationDepletionGrp/TotalAmt0500169
IRS990/Desc0PROVIDE WATER TO MEMBERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt01474669
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
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/IndividualTrusteeOrDirectorInd6X
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/PersonNm0WILLIAM LEE II
IRS990/Form990PartVIISectionAGrp/PersonNm1MIKE ARCHER
IRS990/Form990PartVIISectionAGrp/PersonNm2BOBBY BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm3GEORGE NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm4BRETT RENFRO
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM TOYE
IRS990/Form990PartVIISectionAGrp/PersonNm6JON VAUGHT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETAY/TRE
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01541432
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt045320
IRS990/InsuranceGrp/TotalAmt045320
IRS990/InterestGrp/ProgramServicesAmt0309443
IRS990/InterestGrp/TotalAmt0309443
IRS990/InventoriesForSaleOrUseGrp/BOYAmt021101
IRS990/InventoriesForSaleOrUseGrp/EOYAmt019934
IRS990/InvestmentIncomeGrp/ExclusionAmt036397
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036397
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07886397
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010978405
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010538003
IRS990/LandBldgEquipCostOrOtherBssAmt018424400
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01505035
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE WATER TO MEMBERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt07083461
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06897068
IRS990/NetAssetsOrFundBalancesBOYAmt05602194
IRS990/NetAssetsOrFundBalancesEOYAmt05668957
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt011889
IRS990/OfficeExpensesGrp/TotalAmt011889
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt034403
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034403
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1CHEMICALS
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3WATER PURCHASED
IRS990/OtherExpensesGrp/ProgramServicesAmt067126
IRS990/OtherExpensesGrp/ProgramServicesAmt166410
IRS990/OtherExpensesGrp/ProgramServicesAmt260627
IRS990/OtherExpensesGrp/ProgramServicesAmt325680
IRS990/OtherExpensesGrp/TotalAmt067126
IRS990/OtherExpensesGrp/TotalAmt166410
IRS990/OtherExpensesGrp/TotalAmt260627
IRS990/OtherExpensesGrp/TotalAmt325680
IRS990/OtherLiabilitiesGrp/BOYAmt0175678
IRS990/OtherLiabilitiesGrp/EOYAmt0184175
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0226120
IRS990/OtherSalariesAndWagesGrp/TotalAmt0226120
IRS990/OtherSourcesGrossIncomeAmt036397
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt017269
IRS990/PayrollTaxesGrp/TotalAmt017269
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt025093
IRS990/PensionPlanContributionsGrp/TotalAmt025093
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05230
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/RelatedOrExemptFuncIncomeAmt01414511
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt149875
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt228756
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311893
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01414511
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt149875
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt228756
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311893
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt034049
IRS990/PYOtherExpensesAmt01158912
IRS990/PYProgramServiceRevenueAmt01436199
IRS990/PYRevenuesLessExpensesAmt017449
IRS990/PYSalariesCompEmpBnftPaidAmt0293887
IRS990/PYTotalExpensesAmt01452799
IRS990/PYTotalRevenueAmt01470248
IRS990/ReconcilationRevenueExpnssAmt066763
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01505035
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01566303
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01956388
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt046175
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021066
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt067241
IRS990ScheduleD/EquipmentGrp/BookValueAmt0138952
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0195253
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0334205
IRS990ScheduleD/ExpensesSubtotalAmt01474669
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt038415
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038415
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010314461
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07670078
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017984539
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0184175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01541432
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/TotalBookValueLandBuildingsAmt010538003
IRS990ScheduleD/TotalExpensesPerForm990Amt01474669
IRS990ScheduleD/TotalLiabilityAmt0184175
IRS990ScheduleD/TotalRevenuePerForm990Amt01541432
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01541432
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01474669
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/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012929543
IRS990/TotalAssetsEOYAmt012818505
IRS990/TotalAssetsGrp/BOYAmt012929543
IRS990/TotalAssetsGrp/EOYAmt012818505
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01474669
IRS990/TotalFunctionalExpensesGrp/TotalAmt01474669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07327349
IRS990/TotalLiabilitiesEOYAmt07149548
IRS990/TotalLiabilitiesGrp/BOYAmt07327349
IRS990/TotalLiabilitiesGrp/EOYAmt07149548
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05602194
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05668957
IRS990/TotalProgramServiceExpensesAmt01474669
IRS990/TotalProgramServiceRevenueAmt01505035
IRS990/TotalRevenueGrp/ExclusionAmt036397
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01505035
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01541432
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012929543
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012818505
IRS990/TravelGrp/ProgramServicesAmt04308
IRS990/TravelGrp/TotalAmt04308
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05602194
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05668957
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/SignatureDt02019-10-18
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/AtSubmissionCreationDeviceId015B96C98417D9046025BA4F8373D973CFA7555B4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D0E0AF472DF92278D8347F98273770DD18D525C2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.205.197.34
ReturnHeader/FilingSecurityInformation/IPDt02019-10-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:47:42
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/PreparationDt02019-10-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02019-10-18T14:47:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,818,505
Liabilities
$7,149,548
Net assets
$5,668,957
Revenue
$1,541,432
Expenses
$1,474,669
Net income
$66,763
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
2019Detailed filing. Detailed filing data is available for this year.$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