{"success":true,"data":{"_id":710465391,"filings":[{"Organization":{"value":null,"Person":["JAMES PENNINGTON","CLIF CRAWFORD","MATT WILLIAMS","ARVIN SHUFFIELD","BLAKE RIGGAN","JOHN CHINE","GERALD HARRIS"],"Title":["PRESIDENT","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2014,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":562739,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":560002,"Total revenue":560002,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2737,"Investment income total":2737,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":583220,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":188243,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":170128,"Pension plan contributions":4304,"Other employee benefits":0,"Payroll taxes":13811},"Other expenses":{"value":394977,"Management services":0,"Legal":42,"Accounting":15875,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":25519,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":40738,"Payments to affiliates":0,"Depreciation and depletion":83374,"Insurance":10777,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":218652,"UTILITIES":9807,"WATER PURCHASES":166129,"MATERIALS AND SUPPLIES":19088,"REPAIRS & MOVEABLE EQUIP EXP":23628},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":583220,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2306315,"Non-interest bearing cash":43180,"Savings and temp cash investments":821930,"Pledges and grants receivable":0,"Accounts receivable":62468,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":13605,"Prepaid expenses deferred charges":1718,"Land, building, equipment":1363414,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":927422,"Sum of Total Liabilities":0,"Accounts payable, accrued":31625,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":824848,"Unsecured notes loans payable":0,"Other liabilities":70949},"Fund balance":{"value":1378893,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":589593,"Temporarily restricted net assets":0,"Permanently restricted net assets":789300},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.036395202749409584,"percentile":0.30750432216984236},"Liabilities to Assets Ratio":{"score":0.4021228669977865,"percentile":0.16404778994253014},"Operating Reserve Ratio":{"score":3.9544511505092417,"percentile":0.7666551003090177},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7453540636466234,"percentile":0.9119641435466044}},"source_xml":"201511329349302946_public.xml"},{"Organization":{"value":null,"Person":["ARVIN SHUFFIELD","MILTON PAREDES","BARRY CHANCELLOR","CLIF CRAWFORD","MATT WILLIAMS","JAMES PENNINGTON","JOHN CHINE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2022,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":782172,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":779640,"Total revenue":779640,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2532,"Investment income total":2532,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":814108,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":237652,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":215436,"Pension plan contributions":5348,"Other employee benefits":0,"Payroll taxes":16868},"Other expenses":{"value":576456,"Management services":0,"Legal":0,"Accounting":16450,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":39210,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":29730,"Payments to affiliates":0,"Depreciation and depletion":68060,"Insurance":14253,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":408753,"UTILITIES":11394,"WATER PURCHASES":325147,"MATERIALS AND SUPPLIES":42495,"REPAIRS & MOVEABLE EQUIP EXP":29717},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":814108,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2151062,"Non-interest bearing cash":5341,"Savings and temp cash investments":998200,"Pledges and grants receivable":0,"Accounts receivable":78835,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":17535,"Prepaid expenses deferred charges":2967,"Land, building, equipment":1048184,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":739175,"Sum of Total Liabilities":0,"Accounts payable, accrued":53771,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":599585,"Unsecured notes loans payable":0,"Other liabilities":85819},"Fund balance":{"value":1411887,"Net assets without donor restriction":622587,"Net assets with donor restriction":789300,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04082989419207029,"percentile":0.2999876291071823},"Liabilities to Assets Ratio":{"score":0.3436325870662956,"percentile":0.18441337161379343},"Operating Reserve Ratio":{"score":2.6422317432085176,"percentile":0.6842184291485146},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03317293569891328,"percentile":0.4626409917386532},"Revenue Growth":{"score":0.03753657649534221,"percentile":0.550881041790377},"Asset Growth":{"score":-0.007030930764465537,"percentile":0.2912605517452907},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6621012601545947,"percentile":0.7707361616100207}},"source_xml":"202341359349302794_public.xml"},{"Organization":{"value":null,"Person":["JAMES PENNINGTON","CLIF CRAWFORD","MATT WILLIAMS","ARVIN SHUFFIELD","JOHN CHINE","JOE CORNELIUS","BARRY CHANCELLOR","MILTON PAREDES"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2019,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":674769,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":669862,"Total revenue":669862,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4907,"Investment income total":4907,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":667276,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":206996,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":187875,"Pension plan contributions":4595,"Other employee benefits":0,"Payroll taxes":14526},"Other expenses":{"value":460280,"Management services":0,"Legal":50,"Accounting":16450,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":32623,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":32374,"Payments to affiliates":0,"Depreciation and depletion":76432,"Insurance":12065,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":290286,"UTILITIES":9340,"WATER PURCHASES":241148,"MATERIALS AND SUPPLIES":22772,"REPAIRS & MOVEABLE EQUIP EXP":17026},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":667276,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2159385,"Non-interest bearing cash":6414,"Savings and temp cash investments":809687,"Pledges and grants receivable":0,"Accounts receivable":78473,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":17043,"Prepaid expenses deferred charges":1783,"Land, building, equipment":1245985,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":777428,"Sum of Total Liabilities":0,"Accounts payable, accrued":41685,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":655220,"Unsecured notes loans payable":0,"Other liabilities":80523},"Fund balance":{"value":1381957,"Net assets without donor restriction":592657,"Net assets with donor restriction":789300,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.011104540961425317,"percentile":0.4281201195350256},"Liabilities to Assets Ratio":{"score":0.3600228768839276,"percentile":0.17842180773573374},"Operating Reserve Ratio":{"score":3.236119686606442,"percentile":0.7281710597606148},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.024764260103262718,"percentile":0.425955504751067},"Revenue Growth":{"score":0.03385080317600209,"percentile":0.5333483955517742},"Asset Growth":{"score":-0.013437387072582019,"percentile":0.26825775402059027},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.679626703233179,"percentile":0.8103107301980669}},"source_xml":"202031299349300523_public.xml"},{"Organization":{"value":null,"Person":["JAMES PENNINGTON","CLIF CRAWFORD","MATT WILLIAMS","ARVIN SHUFFIELD","JOHN CHINE","JOE CORNELIUS","BARRY CHANCELLOR","MILTON PAREDES"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2017,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":623146,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":620458,"Total revenue":620458,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2688,"Investment income total":2688,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":603021,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":184823,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":167429,"Pension plan contributions":4159,"Other employee benefits":0,"Payroll taxes":13235},"Other expenses":{"value":418198,"Management services":0,"Legal":50,"Accounting":16450,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":30474,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":33934,"Payments to affiliates":0,"Depreciation and depletion":78768,"Insurance":11769,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":246753,"UTILITIES":8834,"WATER PURCHASES":195613,"MATERIALS AND SUPPLIES":22672,"REPAIRS & MOVEABLE EQUIP EXP":19634},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":603021,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2178979,"Non-interest bearing cash":38445,"Savings and temp cash investments":876152,"Pledges and grants receivable":0,"Accounts receivable":75759,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":17819,"Prepaid expenses deferred charges":1983,"Land, building, equipment":1168821,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":804589,"Sum of Total Liabilities":0,"Accounts payable, accrued":37814,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":688046,"Unsecured notes loans payable":0,"Other liabilities":78729},"Fund balance":{"value":1374390,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":585090,"Temporarily restricted net assets":0,"Permanently restricted net assets":789300},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03229580226784734,"percentile":0.4835156324674999},"Liabilities to Assets Ratio":{"score":0.3692504608809906,"percentile":0.17512716454206836},"Operating Reserve Ratio":{"score":3.6134380063049214,"percentile":0.7499352802672616},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.01515222605660732,"percentile":0.38417533489688527},"Revenue Growth":{"score":0.030542955681358015,"percentile":0.5173642461569645},"Asset Growth":{"score":-0.020966326909973798,"percentile":0.24260638376910346},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.682560218946053,"percentile":0.816535653368952}},"source_xml":"201821299349301132_public.xml"},{"Organization":{"value":null,"Person":["JAMES PENNINGTON","CLIF CRAWFORD","MATT WILLIAMS","ARVIN SHUFFIELD","BLAKE RIGGAN","JOHN CHINE"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2015,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":588270,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":585218,"Total revenue":585218,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3052,"Investment income total":3052,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":611070,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":195674,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":176793,"Pension plan contributions":4414,"Other employee benefits":0,"Payroll taxes":14467},"Other expenses":{"value":415396,"Management services":0,"Legal":0,"Accounting":16010,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":25591,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":38410,"Payments to affiliates":0,"Depreciation and depletion":83742,"Insurance":10965,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":240678,"UTILITIES":9932,"WATER PURCHASES":172523,"MATERIALS AND SUPPLIES":30276,"REPAIRS & MOVEABLE EQUIP EXP":27947},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":611070,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2179555,"Non-interest bearing cash":25056,"Savings and temp cash investments":750723,"Pledges and grants receivable":0,"Accounts receivable":65759,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":16832,"Prepaid expenses deferred charges":1742,"Land, building, equipment":1319443,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":823462,"Sum of Total Liabilities":0,"Accounts payable, accrued":31159,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":717829,"Unsecured notes loans payable":0,"Other liabilities":74474},"Fund balance":{"value":1356093,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":566793,"Temporarily restricted net assets":0,"Permanently restricted net assets":789300},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0387577132949156,"percentile":0.30342967208574273},"Liabilities to Assets Ratio":{"score":0.3778119845564806,"percentile":0.17216661504703942},"Operating Reserve Ratio":{"score":3.5667844927749686,"percentile":0.7474552160669036},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0323390629217336,"percentile":0.4590574472515448},"Revenue Growth":{"score":0.02681281766921143,"percentile":0.49895894313620587},"Asset Growth":{"score":-0.03608555128403357,"percentile":0.1958654008170287},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6547882343627219,"percentile":0.7532824985606102}},"source_xml":"201601389349300865_public.xml"},{"Organization":{"value":null,"Person":["ARVIN SHUFFIELD","MILTON PAREDES","BARRY CHANCELLOR","CLIF CRAWFORD","MATT WILLIAMS","JAMES PENNINGTON","JOHN CHINE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2023,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":811717,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":801598,"Total revenue":801598,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10119,"Investment income total":10119,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":824047,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":225300,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":204281,"Pension plan contributions":5118,"Other employee benefits":0,"Payroll taxes":15901},"Other expenses":{"value":598747,"Management services":0,"Legal":52,"Accounting":17170,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":38876,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":28760,"Payments to affiliates":0,"Depreciation and depletion":68060,"Insurance":16822,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":429007,"UTILITIES":10786,"WATER PURCHASES":330950,"MATERIALS AND SUPPLIES":52988,"REPAIRS & MOVEABLE EQUIP EXP":34283},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":824047,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2131430,"Non-interest bearing cash":3953,"Savings and temp cash investments":1049613,"Pledges and grants receivable":0,"Accounts receivable":77656,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":17394,"Prepaid expenses deferred charges":2690,"Land, building, equipment":980124,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":731873,"Sum of Total Liabilities":0,"Accounts payable, accrued":64483,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":579162,"Unsecured notes loans payable":0,"Other liabilities":88228},"Fund balance":{"value":1399557,"Net assets without donor restriction":610257,"Net assets with donor restriction":789300,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.015190023123822711,"percentile":0.34864457202111654},"Liabilities to Assets Ratio":{"score":0.34337182079636674,"percentile":0.18450780275730747},"Operating Reserve Ratio":{"score":2.586539360012232,"percentile":0.6793150883977577},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.036206464548649966,"percentile":0.47576351691215346},"Revenue Growth":{"score":0.03864552113959465,"percentile":0.5560906655960733},"Asset Growth":{"score":-0.006766325864550303,"percentile":0.29227770228272915},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6724988788668366,"percentile":0.7946391306425927}},"source_xml":"202411569349300016_public.xml"},{"Organization":{"value":null,"Person":["ARVIN SHUFFIELD","JOE CORNELIUS","BARRY CHANCELLOR","CLIF CRAWFORD","MATT WILLIAMS","JAMES PENNINGTON","JOHN CHINE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2020,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":686913,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":683714,"Total revenue":683714,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3199,"Investment income total":3199,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":645854,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":208767,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":188710,"Pension plan contributions":4879,"Other employee benefits":0,"Payroll taxes":15178},"Other expenses":{"value":437087,"Management services":0,"Legal":0,"Accounting":16450,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":28705,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":31536,"Payments to affiliates":0,"Depreciation and depletion":71347,"Insurance":12196,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":276853,"UTILITIES":10430,"WATER PURCHASES":213888,"MATERIALS AND SUPPLIES":26594,"REPAIRS & MOVEABLE EQUIP EXP":25941},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":645854,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2183347,"Non-interest bearing cash":8730,"Savings and temp cash investments":899703,"Pledges and grants receivable":0,"Accounts receivable":79940,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":18251,"Prepaid expenses deferred charges":1585,"Land, building, equipment":1175138,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":760331,"Sum of Total Liabilities":0,"Accounts payable, accrued":38893,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":637570,"Unsecured notes loans payable":0,"Other liabilities":83868},"Fund balance":{"value":1423016,"Net assets without donor restriction":633716,"Net assets with donor restriction":789300,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05977321727787944,"percentile":0.5462433959914639},"Liabilities to Assets Ratio":{"score":0.34824102627754544,"percentile":0.18269128349335417},"Operating Reserve Ratio":{"score":3.380558144720014,"percentile":0.7369703162263738},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.02045639648941682,"percentile":0.40704121076160177},"Revenue Growth":{"score":0.03240293421894504,"percentile":0.5264124959299814},"Asset Growth":{"score":-0.010152263543716605,"percentile":0.2798282619257957},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6990433527698906,"percentile":0.8471771062336625}},"source_xml":"202101449349300210_public.xml"},{"Organization":{"value":null,"Person":["JAMES PENNINGTON","CLIF CRAWFORD","MATT WILLIAMS","ARVIN SHUFFIELD","BLAKE RIGGAN","JOHN CHINE","JOE CORNELIUS","BARRY CHANCELLOR"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2016,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":611711,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":609368,"Total revenue":609368,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2343,"Investment income total":2343,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":613539,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":188914,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":171255,"Pension plan contributions":4142,"Other employee benefits":0,"Payroll taxes":13517},"Other expenses":{"value":424625,"Management services":0,"Legal":0,"Accounting":16325,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":26176,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":34659,"Payments to affiliates":0,"Depreciation and depletion":86165,"Insurance":11890,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":249410,"UTILITIES":9915,"WATER PURCHASES":198386,"MATERIALS AND SUPPLIES":20798,"REPAIRS & MOVEABLE EQUIP EXP":20311},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":613539,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2167428,"Non-interest bearing cash":28519,"Savings and temp cash investments":798932,"Pledges and grants receivable":0,"Accounts receivable":72560,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":18045,"Prepaid expenses deferred charges":1783,"Land, building, equipment":1247589,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":813163,"Sum of Total Liabilities":0,"Accounts payable, accrued":33702,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":703300,"Unsecured notes loans payable":0,"Other liabilities":76161},"Fund balance":{"value":1354265,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":564965,"Temporarily restricted net assets":0,"Permanently restricted net assets":789300},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0029883392647835332,"percentile":0.37775570808687503},"Liabilities to Assets Ratio":{"score":0.37517416956872385,"percentile":0.17310191353138882},"Operating Reserve Ratio":{"score":3.53266540513317,"percentile":0.7456101226714285},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.02512770928066976,"percentile":0.427582752714008},"Revenue Growth":{"score":0.03231895937246546,"percentile":0.5259992648069586},"Asset Growth":{"score":-0.029166994548054964,"percentile":0.21572787241994074},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6678615232035051,"percentile":0.7842913232846364}},"source_xml":"201701189349301050_public.xml"},{"Organization":{"value":null,"Person":["JAMES PENNINGTON","CLIF CRAWFORD","MATT WILLIAMS","GERALD HARRIS","ARVIN SHUFFIELD","BLAKE RIGGAN","JOHN CHINE"],"Title":["PRESIDENT","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2013,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":557726,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":554326,"Total revenue":554326,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3400,"Investment income total":3400,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":572969,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":185249,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":166983,"Pension plan contributions":4274,"Other employee benefits":0,"Payroll taxes":13992},"Other expenses":{"value":387720,"Management services":0,"Legal":40,"Accounting":15815,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":28549,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":44277,"Payments to affiliates":0,"Depreciation and depletion":79591,"Insurance":10103,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":209345,"UTILITIES":10071,"WATER PURCHASES":161439,"MATERIALS AND SUPPLIES":13926,"REPAIRS & MOVEABLE EQUIP EXP":23909},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":572969,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2343858,"Non-interest bearing cash":4400,"Savings and temp cash investments":843795,"Pledges and grants receivable":0,"Accounts receivable":60396,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":16668,"Prepaid expenses deferred charges":1371,"Land, building, equipment":1417228,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":944484,"Sum of Total Liabilities":0,"Accounts payable, accrued":34671,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":841464,"Unsecured notes loans payable":0,"Other liabilities":68349},"Fund balance":{"value":1399374,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":610074,"Temporarily restricted net assets":0,"Permanently restricted net assets":789300},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.027330624715362024,"percentile":0.3240358702902717},"Liabilities to Assets Ratio":{"score":0.4029612715446072,"percentile":0.16376920782717422},"Operating Reserve Ratio":{"score":4.090723930963106,"percentile":0.7727643197334658},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7498238444264927,"percentile":0.9167699754198828}},"source_xml":"201431269349301168_public.xml"},{"Organization":{"value":null,"Person":["JAMES PENNINGTON","CLIF CRAWFORD","MATT WILLIAMS","ARVIN SHUFFIELD","JOHN CHINE","JOE CORNELIUS","BARRY CHANCELLOR","MILTON PAREDES"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2018,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":659344,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":655695,"Total revenue":655695,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3649,"Investment income total":3649,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":659270,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":197467,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":179087,"Pension plan contributions":4397,"Other employee benefits":0,"Payroll taxes":13983},"Other expenses":{"value":461803,"Management services":0,"Legal":70,"Accounting":16450,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":33146,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":33173,"Payments to affiliates":0,"Depreciation and depletion":77910,"Insurance":11381,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":289673,"UTILITIES":8890,"WATER PURCHASES":229480,"MATERIALS AND SUPPLIES":26835,"REPAIRS & MOVEABLE EQUIP EXP":24468},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":659270,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2166694,"Non-interest bearing cash":3595,"Savings and temp cash investments":973033,"Pledges and grants receivable":0,"Accounts receivable":80456,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":16826,"Prepaid expenses deferred charges":1873,"Land, building, equipment":1090911,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":792230,"Sum of Total Liabilities":0,"Accounts payable, accrued":41590,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":672032,"Unsecured notes loans payable":0,"Other liabilities":78608},"Fund balance":{"value":1374464,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":585164,"Temporarily restricted net assets":0,"Permanently restricted net assets":789300},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.00011223276468732558,"percentile":0.39471096438140746},"Liabilities to Assets Ratio":{"score":0.36564000269535063,"percentile":0.17639307444861224},"Operating Reserve Ratio":{"score":3.2865047704278973,"percentile":0.73128690313098},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.023216263529580058,"percentile":0.4191744480081851},"Revenue Growth":{"score":0.03391291356350964,"percentile":0.533638161278284},"Asset Growth":{"score":-0.01644485267276206,"percentile":0.25784597907327717},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6724119609597512,"percentile":0.7944501451188839}},"source_xml":"201941339349305499_public.xml"},{"Organization":{"value":null,"Person":["ARVIN SHUFFIELD","MILTON PAREDES","BARRY CHANCELLOR","CLIF CRAWFORD","MATT WILLIAMS","JAMES PENNINGTON","JOHN CHINE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2021,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"P O BOX 230, DONALDSON, AR, 71941, USA","city":"DONALDSON","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":745985,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":743227,"Total revenue":743227,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2758,"Investment income total":2758,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":725178,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":211204,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":191246,"Pension plan contributions":4834,"Other employee benefits":0,"Payroll taxes":15124},"Other expenses":{"value":513974,"Management services":0,"Legal":0,"Accounting":16450,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":31017,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":30655,"Payments to affiliates":0,"Depreciation and depletion":67516,"Insurance":13103,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":355233,"UTILITIES":11072,"WATER PURCHASES":286225,"MATERIALS AND SUPPLIES":29253,"REPAIRS & MOVEABLE EQUIP EXP":28683},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":725178,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2191617,"Non-interest bearing cash":3725,"Savings and temp cash investments":965281,"Pledges and grants receivable":0,"Accounts receivable":85714,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":18862,"Prepaid expenses deferred charges":1791,"Land, building, equipment":1116244,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":747794,"Sum of Total Liabilities":0,"Accounts payable, accrued":46426,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":619040,"Unsecured notes loans payable":0,"Other liabilities":82328},"Fund balance":{"value":1443823,"Net assets without donor restriction":654523,"Net assets with donor restriction":789300,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.027891981742260232,"percentile":0.47256545618737233},"Liabilities to Assets Ratio":{"score":0.341206515554497,"percentile":0.18532798127928185},"Operating Reserve Ratio":{"score":3.0221780031936984,"percentile":0.7139345373797128},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.02521072722078742,"percentile":0.42795121855079815},"Revenue Growth":{"score":0.035360250047149135,"percentile":0.5405690214961374},"Asset Growth":{"score":-0.007689285672241803,"percentile":0.28883542711771554},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6891636304877233,"percentile":0.829954025521645}},"source_xml":"202201299349303205_public.xml"},{"Organization":{"value":null,"Person":["ARVIN SHUFFIELD","MILTON PAREDES","BARRY CHANCELLOR","CLIF CRAWFORD","MATT WILLIAMS","JAMES PENNINGTON","JOHN CHINE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2024,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":8553845540,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 230, Donaldson, AR, 71941, USA","city":"Donaldson","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":886700,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":865702,"Total revenue":865702,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20998,"Investment income total":20345,"Net investment gain":653,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":911388,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":223171,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":202003,"Pension plan contributions":5148,"Other employee benefits":0,"Payroll taxes":16020},"Other expenses":{"value":688217,"Management services":0,"Legal":0,"Accounting":18405,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":26670,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":27744,"Payments to affiliates":0,"Depreciation and depletion":67674,"Insurance":17004,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":530720,"UTILITIES":8928,"WATER PURCHASES":418460,"MATERIALS AND SUPPLIES":61312,"REPAIRS & MOVEABLE EQUIP EXP":42020},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":911388,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2072423,"Non-interest bearing cash":1046,"Savings and temp cash investments":1008313,"Pledges and grants receivable":0,"Accounts receivable":88716,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":17394,"Prepaid expenses deferred charges":1954,"Land, building, equipment":955000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":697554,"Sum of Total Liabilities":0,"Accounts payable, accrued":51642,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":557719,"Unsecured notes loans payable":0,"Other liabilities":88193},"Fund balance":{"value":1374869,"Net assets without donor restriction":585569,"Net assets with donor restriction":789300,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.027842562309687607,"percentile":0.3230559814489597},"Liabilities to Assets Ratio":{"score":0.33658862114539356,"percentile":0.18709595351283853},"Operating Reserve Ratio":{"score":2.2739195600556514,"percentile":0.6485668999945233},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04081147951034016,"percentile":0.4950008611817813},"Revenue Growth":{"score":0.04146493511020676,"percentile":0.5690142169984135},"Asset Growth":{"score":-0.00740958767594309,"percentile":0.2898657546328992},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6696644443826599,"percentile":0.7882962165098153}},"source_xml":"202510519349300511_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ARVIN SHUFFIELD","MILTON PAREDES","BARRY CHANCELLOR","CLIF CRAWFORD","MATT WILLIAMS","JAMES PENNINGTON","JOHN CHINE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Constructing, operating and maintaining a rural water distribution system for the supplying of water to its members.","year":2024,"name":"HOT SPRING COUNTY WATER ASSOCIATION","phone":8553845540,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES PENNINGTON","year_formation":1975,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 230, Donaldson, AR, 71941, USA","city":"Donaldson","state":"AR","country":"USA","zip_code":71941},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":886700,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":865702,"Total revenue":865702,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20998,"Investment income total":20345,"Net investment gain":653,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":911388,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":223171,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":202003,"Pension plan contributions":5148,"Other employee benefits":0,"Payroll taxes":16020},"Other expenses":{"value":688217,"Management services":0,"Legal":0,"Accounting":18405,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":26670,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":27744,"Payments to affiliates":0,"Depreciation and depletion":67674,"Insurance":17004,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":530720,"UTILITIES":8928,"WATER PURCHASES":418460,"MATERIALS AND SUPPLIES":61312,"REPAIRS & MOVEABLE EQUIP EXP":42020},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":911388,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2072423,"Non-interest bearing cash":1046,"Savings and temp cash investments":1008313,"Pledges and grants receivable":0,"Accounts receivable":88716,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":17394,"Prepaid expenses deferred charges":1954,"Land, building, equipment":955000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":697554,"Sum of Total Liabilities":0,"Accounts payable, accrued":51642,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":557719,"Unsecured notes loans payable":0,"Other liabilities":88193},"Fund balance":{"value":1374869,"Net assets without donor restriction":585569,"Net assets with donor restriction":789300,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.027842562309687607,"percentile":0.3230559814489597},"Liabilities to Assets Ratio":{"score":0.33658862114539356,"percentile":0.18709595351283853},"Operating Reserve Ratio":{"score":2.2739195600556514,"percentile":0.6485668999945233},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04081147951034016,"percentile":0.4950008611817813},"Revenue Growth":{"score":0.04146493511020676,"percentile":0.5690142169984135},"Asset Growth":{"score":-0.00740958767594309,"percentile":0.2898657546328992},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6696644443826599,"percentile":0.7882962165098153}},"source_xml":"202510519349300511_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}