Civic Intelligence

Sevier County Water Association

990 • Fiscal year 2020 • EIN 71-0738938

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 17, 2020

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

78th percentile

0.54x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

4.22x

Higher debt load relative to revenue than 90% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Net Margin

58th percentile

10%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

24th percentile

$0

Higher top officer pay than 24% of similar nonprofits.

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

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Asset Growth

31st percentile

-0.1%

Faster asset growth than 31% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

7.0%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$12,805,895

Down $12,610 (-0.1%) from 2019

Net Assets

Up

$5,835,932

Up $166,975 (+2.9%) from 2019

Liabilities

Down

$6,969,963

Down $179,585 (-2.5%) from 2019

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin58th percentile

Revenue

Up

$1,650,053

Up $108,621 (+7.0%) from 2019

Expenses

Up

$1,483,078

Up $8,409 (+0.6%) from 2019

Net Income

Up

$166,975

Up $100,212 (+150%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2020

Assets$12,805,895
Liabilities$6,969,963
Net Assets$5,835,932
Open 2020 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

2020

Revenue$1,650,053
Expenses$1,483,078
Net Income$166,975
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 17, 2020
Return Version
2019v5.0
Gross Receipts
$1,650,053
Mission and Program Overview

Mission

PROVIDE WATER TO MEMBERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,538,003$10,038,459▼ $499,544
Savings and Temporary Cash Investments$1,956,388$2,362,331▲ $405,943
Accounts Receivable$192,619$205,115▲ $12,496
Cash and Non-Interest-Bearing Accounts$106,331$171,855▲ $65,524
Inventories for Sale or Use$19,934$22,905▲ $2,971
Prepaid Expenses and Deferred Charges$5,230$5,230→ $0
Total Assets$12,818,505$12,805,895▼ $12,610
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,897,068$6,702,074▼ $194,994
Other Liabilities$184,175$197,108▲ $12,933
Accounts Payable and Accrued Expenses$68,305$70,781▲ $2,476
Total Liabilities$7,149,548$6,969,963▼ $179,585
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,668,957$5,835,932▲ $166,975
Total Net Assets Fund Balance$5,668,957$5,835,932▲ $166,975
Total Liabilities and Net Assets / Fund Balance$12,818,505$12,805,895▼ $12,610

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,840,853$8,143,686$17,984,539
Equipment$116,993$225,442$342,435
Buildings$42,198$25,043$67,241
Land$38,415-$38,415
Compensation and Service Providers
Top Officer Pay24th 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
$1,602,881
Investment Income
$47,172
Other Revenue
$0
Change in Net Assets
$166,975

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,650,053
Total Revenue per Audited Statements
$1,650,053
Total Revenue per Form 990
$1,650,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,171,153
Salaries, Compensation, and Employee Benefits$311,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$507,559$215-$507,774
Interest-$300,869-$300,869
Other Salaries and Wages$166,517$67,640-$234,157
All Other Expenses$61,070$22,073-$83,143
Insurance$35,046$17,523-$52,569
Other Employee Benefits$21,212$12,911-$34,123
Pension Plan Contributions$18,318$8,337-$26,655
Other Expenses$25,886$5,670-$25,886
Payroll Taxes$11,643$5,347-$16,990
Office Expenses$6,897$6,679-$13,576
Total Functional Expenses$1,033,090$449,988$0$1,483,078

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,483,078
Total Expenses per Audited Statements$1,483,078
Total Expenses per Form 990$1,483,078
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$197,108
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
2020-11-17
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 Appendix357 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/BOYAmt068305
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt070781
IRS990/AccountsReceivableGrp/BOYAmt0192619
IRS990/AccountsReceivableGrp/EOYAmt0205115
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE WATER TO MEMBERS
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt022073
IRS990/AllOtherExpensesGrp/ProgramServicesAmt061070
IRS990/AllOtherExpensesGrp/TotalAmt083143
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
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0106331
IRS990/CashNonInterestBearingGrp/EOYAmt0171855
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/CYInvestmentIncomeAmt047172
IRS990/CYOtherExpensesAmt01171153
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01602881
IRS990/CYRevenuesLessExpensesAmt0166975
IRS990/CYSalariesCompEmpBnftPaidAmt0311925
IRS990/CYTotalExpensesAmt01483078
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01650053
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0215
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0507559
IRS990/DepreciationDepletionGrp/TotalAmt0507774
IRS990/Desc0PROVIDE WATER TO MEMBERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt01033090
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/PersonNm0MIKE ARCHER
IRS990/Form990PartVIISectionAGrp/PersonNm1BOBBY BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm2WILLIAM LEE II
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/TitleTxt0VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETAY/TRE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
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/GainOrLossGrp/SecuritiesAmt02500
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02500
IRS990/GrossReceiptsAmt01650053
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt017523
IRS990/InsuranceGrp/ProgramServicesAmt035046
IRS990/InsuranceGrp/TotalAmt052569
IRS990/InterestGrp/ManagementAndGeneralAmt0300869
IRS990/InterestGrp/TotalAmt0300869
IRS990/InventoriesForSaleOrUseGrp/BOYAmt019934
IRS990/InventoriesForSaleOrUseGrp/EOYAmt022905
IRS990/InvestmentIncomeGrp/ExclusionAmt044672
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt044672
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08394171
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010538003
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010038459
IRS990/LandBldgEquipCostOrOtherBssAmt018432630
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01605381
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE WATER TO MEMBERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06897068
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06702074
IRS990/NetAssetsOrFundBalancesBOYAmt05668957
IRS990/NetAssetsOrFundBalancesEOYAmt05835932
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02500
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05668957
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05835932
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06679
IRS990/OfficeExpensesGrp/ProgramServicesAmt06897
IRS990/OfficeExpensesGrp/TotalAmt013576
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012911
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021212
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034123
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2CHEMICALS
IRS990/OtherExpensesGrp/Desc3WATER PURCHASED
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02724
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15670
IRS990/OtherExpensesGrp/ProgramServicesAmt078074
IRS990/OtherExpensesGrp/ProgramServicesAmt151455
IRS990/OtherExpensesGrp/ProgramServicesAmt249413
IRS990/OtherExpensesGrp/ProgramServicesAmt325886
IRS990/OtherExpensesGrp/TotalAmt080798
IRS990/OtherExpensesGrp/TotalAmt157125
IRS990/OtherExpensesGrp/TotalAmt249413
IRS990/OtherExpensesGrp/TotalAmt325886
IRS990/OtherLiabilitiesGrp/BOYAmt0184175
IRS990/OtherLiabilitiesGrp/EOYAmt0197108
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067640
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0166517
IRS990/OtherSalariesAndWagesGrp/TotalAmt0234157
IRS990/OtherSourcesGrossIncomeAmt044672
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05347
IRS990/PayrollTaxesGrp/ProgramServicesAmt011643
IRS990/PayrollTaxesGrp/TotalAmt016990
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08337
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018318
IRS990/PensionPlanContributionsGrp/TotalAmt026655
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/RelatedOrExemptFuncIncomeAmt01508002
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt165565
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225574
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33740
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01508002
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225574
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33740
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt036397
IRS990/PYOtherExpensesAmt01171784
IRS990/PYProgramServiceRevenueAmt01505035
IRS990/PYRevenuesLessExpensesAmt066763
IRS990/PYSalariesCompEmpBnftPaidAmt0302885
IRS990/PYTotalExpensesAmt01474669
IRS990/PYTotalRevenueAmt01541432
IRS990/ReconcilationRevenueExpnssAmt0166975
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01602881
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01956388
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02362331
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt042198
IRS990ScheduleD/BuildingsGrp/DepreciationAmt025043
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt067241
IRS990ScheduleD/EquipmentGrp/BookValueAmt0116993
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0225442
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0342435
IRS990ScheduleD/ExpensesSubtotalAmt01483078
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt038415
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038415
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09840853
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08143686
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017984539
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0197108
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01650053
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/TotalBookValueLandBuildingsAmt010038459
IRS990ScheduleD/TotalExpensesPerForm990Amt01483078
IRS990ScheduleD/TotalLiabilityAmt0197108
IRS990ScheduleD/TotalRevenuePerForm990Amt01650053
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01650053
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01483078
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/TotalAssetsBOYAmt012818505
IRS990/TotalAssetsEOYAmt012805895
IRS990/TotalAssetsGrp/BOYAmt012818505
IRS990/TotalAssetsGrp/EOYAmt012805895
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0449988
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01033090
IRS990/TotalFunctionalExpensesGrp/TotalAmt01483078
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07149548
IRS990/TotalLiabilitiesEOYAmt06969963
IRS990/TotalLiabilitiesGrp/BOYAmt07149548
IRS990/TotalLiabilitiesGrp/EOYAmt06969963
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05668957
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05835932
IRS990/TotalProgramServiceExpensesAmt01033090
IRS990/TotalProgramServiceRevenueAmt01602881
IRS990/TotalRevenueGrp/ExclusionAmt044672
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01605381
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01650053
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012818505
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012805895
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/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM LEE II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08706425289
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-17
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/AtSubmissionCreationDeviceId01F957A76B39E61F73B5CC5EAB16A937EB5ABE984
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AD1A46D4064038E122F72A36A5C31CF427A9015A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.205.197.34
ReturnHeader/FilingSecurityInformation/IPDt02020-11-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:51:21
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/PreparationDt02020-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02020-11-17T13:51:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,805,895
Liabilities
$6,969,963
Net assets
$5,835,932
Revenue
$1,650,053
Expenses
$1,483,078
Net income
$166,975
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)12 • $10M-$25M nonprofits