{"success":true,"data":{"_id":710675473,"filings":[{"Organization":{"value":null,"Person":["CHERYL BOYD","SHAWN CARTER","JOHNNY DAVIS","KRIS LYLE","RODNEY MATTHEWS","MIKE MAY"],"Title":["VICE PRESIDE","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","SECRETARY/TR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"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":"To provide water to residents in and around rural mena, arkansas.","year":2021,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRIS LYLE","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2021-06-01T00:00:00","tax_period_end":"2022-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":556804,"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":554979,"Total revenue":{"value":554979,"WATER SALES":533007,"LATE CHARGES":13629,"OTHER REVENUE":8343},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1825,"Investment income total":1825,"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":695628,"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":61599,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":57055,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4544},"Other expenses":{"value":634029,"Management services":0,"Legal":0,"Accounting":7750,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":10773,"Information technology":0,"Royalties":0,"Occupancy":8311,"Travel":0,"Conferences and meetings":0,"Interest":66676,"Payments to affiliates":0,"Depreciation and depletion":126732,"Insurance":10311,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":390336,"WATER PURCHASES":296911,"OUTSIDE SERVICES":40235,"REPAIRS & MAINTANENCE":36447,"SUPPLIES":16743},"All other expenses":13140},"Functional Expenses":{"value":null,"Program Service Expenses":663345,"Management And General Expenses":32283,"Fundraising Expenses":0}},"Assets":{"value":2686223,"Non-interest bearing cash":49085,"Savings and temp cash investments":389494,"Pledges and grants receivable":0,"Accounts receivable":36176,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":14727,"Prepaid expenses deferred charges":1138,"Land, building, equipment":2193203,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":2400,"Other assets":0},"Liabilities":{"value":1530193,"Sum of Total Liabilities":0,"Accounts payable, accrued":37769,"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":1428967,"Unsecured notes loans payable":0,"Other liabilities":63457},"Fund balance":{"value":1156030,"Net assets without donor restriction":1156030,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9535915748072246,"percentile":0.8506231219740118},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.24932292153073612,"percentile":0.1298898909017688},"Liabilities to Assets Ratio":{"score":0.5696448135541986,"percentile":0.11866942626832702},"Operating Reserve Ratio":{"score":3.8615797523963957,"percentile":0.7623265071614077},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04439371549955699,"percentile":0.5096885092643451},"Revenue Growth":{"score":0.042988558560953294,"percentile":0.5758664065214366},"Asset Growth":{"score":-0.017526717709832166,"percentile":0.25418333998256715},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.594670750837025,"percentile":0.5897878222528155}},"source_xml":"202212499349300761_public.xml"},{"Organization":{"value":null,"Person":["BOBBY LOTT","BERNIE BOYD","MIKE MAY","LADELL RISENHOOVER","TED BROWN","LINDA DERAMUS","PHIL BAILEY"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[2.0,2.0,2.0,1.0,1.0,1.0,1.0],"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":"To provide water to residents in and around rural mena, arkansas.","year":2014,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BOBBY LOTT","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2014-06-01T00:00:00","tax_period_end":"2015-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":400468,"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":398603,"Total revenue":{"value":398603,"WATER SALES":387452,"LATE CHARGES":7850,"OTHER REVENUE":3301},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1865,"Investment income total":1865,"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":464639,"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":53937,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":50368,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3569},"Other expenses":{"value":410702,"Management services":0,"Legal":0,"Accounting":4542,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6888,"Information technology":0,"Royalties":0,"Occupancy":7057,"Travel":1127,"Conferences and meetings":0,"Interest":80821,"Payments to affiliates":0,"Depreciation and depletion":109515,"Insurance":5036,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":191347,"WATER PURCHASES":166502,"OUTSIDE SERVICES":13351,"TRUCK EXPENSES":6669,"DUES & SUBSCRIPTION":4825},"All other expenses":4369},"Functional Expenses":{"value":null,"Program Service Expenses":464639,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3131644,"Non-interest bearing cash":35163,"Savings and temp cash investments":246281,"Pledges and grants receivable":0,"Accounts receivable":42493,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7917,"Prepaid expenses deferred charges":1080,"Land, building, equipment":2794910,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":3800,"Other assets":0},"Liabilities":{"value":1795529,"Sum of Total Liabilities":0,"Accounts payable, accrued":20923,"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":1720582,"Unsecured notes loans payable":0,"Other liabilities":54024},"Fund balance":{"value":1336115,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1336115,"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":-0.16024001917756225,"percentile":0.17412082591911962},"Liabilities to Assets Ratio":{"score":0.5733502914124339,"percentile":0.11784535579032927},"Operating Reserve Ratio":{"score":6.739950800513947,"percentile":0.8483448420949672},"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":0.7159457425886863,"percentile":0.8737588700705526}},"source_xml":"201532619349300513_public.xml"},{"Organization":{"value":null,"Person":["LINDA DERAMUS","PHIL BAILEY","JOHNNY DAVIS","RODNEY MATTHEWS","MIKE MAY","LADELL RISENHOOVER","JIMMY WAGNER"],"Title":["VICE PRESIDE","PRESIDENT","DIRECTOR","DIRECTOR","SECRETARY/TR","DIRECTOR","DIRECTOR"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,0],"Total Compensation":[1020,0,0,0,0,0,0],"Direct compensation":[1020,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide water to residents in and around rural mena, arkansas.","year":2019,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PHIL BAILEY","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2019-06-01T00:00:00","tax_period_end":"2020-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":556365,"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":548518,"Total revenue":{"value":548518,"WATER SALES":536800,"LATE CHARGES":7323,"OTHER REVENUE":4395},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7847,"Investment income total":7847,"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":577526,"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":64669,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":59974,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4695},"Other expenses":{"value":512857,"Management services":0,"Legal":0,"Accounting":4630,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6562,"Information technology":0,"Royalties":0,"Occupancy":6274,"Travel":0,"Conferences and meetings":0,"Interest":73052,"Payments to affiliates":0,"Depreciation and depletion":124912,"Insurance":12707,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":277459,"WATER PURCHASES":233985,"OUTSIDE SERVICES":26846,"REPAIRS & MAINTANENCE":10432,"TRUCK EXPENSES":6196},"All other expenses":7261},"Functional Expenses":{"value":null,"Program Service Expenses":536744,"Management And General Expenses":40782,"Fundraising Expenses":0}},"Assets":{"value":2994122,"Non-interest bearing cash":130080,"Savings and temp cash investments":357779,"Pledges and grants receivable":0,"Accounts receivable":46671,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":28683,"Prepaid expenses deferred charges":0,"Land, building, equipment":2428109,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":2800,"Other assets":0},"Liabilities":{"value":1641285,"Sum of Total Liabilities":0,"Accounts payable, accrued":31910,"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":1548078,"Unsecured notes loans payable":0,"Other liabilities":61297},"Fund balance":{"value":1352837,"Net assets without donor restriction":1352837,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9293849973853991,"percentile":0.8158090515817712},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03803438390265383,"percentile":0.3046796010091551},"Liabilities to Assets Ratio":{"score":0.5481690458839018,"percentile":0.1235708327802659},"Operating Reserve Ratio":{"score":5.184393429906186,"percentile":0.8117364107254693},"Officer Compensation Ratio":{"score":0.0017661542510640214,"percentile":0.9930985711194907},"Program Expense Growth":{"score":0.03127744271717862,"percentile":0.4544327725511803},"Revenue Growth":{"score":0.056854835596432486,"percentile":0.6341090375830347},"Asset Growth":{"score":-0.010455130881146786,"percentile":0.2787415818036591},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6396859112155108,"percentile":0.7155889858836814}},"source_xml":"202032819349300743_public.xml"},{"Organization":{"value":null,"Person":["HAROLD PIATT","MIKE MAY","LADELL RISENHOOVER","TED BROWN","LINDA DERAMUS","PHIL BAILEY","JIMMY WAGNER"],"Title":["DIRECTOR","SECRETARY/TR","DIRECTOR","DIRECTOR","VICE PRESIDE","PRESIDENT","DIRECTOR"],"Hours":[1.0,2.0,1.0,1.0,1.0,2.0,1.0],"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":"To provide water to residents in and around rural mena, arkansas.","year":2017,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PHIL BAILEY","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2017-06-01T00:00:00","tax_period_end":"2018-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":521563,"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":518091,"Total revenue":{"value":518091,"WATER SALES":504983,"LATE CHARGES":9965,"OTHER REVENUE":3143},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3472,"Investment income total":3472,"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":524060,"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":64575,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":59330,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5245},"Other expenses":{"value":459485,"Management services":0,"Legal":0,"Accounting":4735,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6356,"Information technology":0,"Royalties":0,"Occupancy":7779,"Travel":1550,"Conferences and meetings":0,"Interest":75374,"Payments to affiliates":0,"Depreciation and depletion":110783,"Insurance":8051,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":235350,"WATER PURCHASES":183643,"REPAIRS & MAINTANENCE":25914,"OUTSIDE SERVICES":18442,"SUPPLIES":7351},"All other expenses":9507},"Functional Expenses":{"value":null,"Program Service Expenses":524060,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3038434,"Non-interest bearing cash":140842,"Savings and temp cash investments":310636,"Pledges and grants receivable":0,"Accounts receivable":37690,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":11887,"Prepaid expenses deferred charges":1184,"Land, building, equipment":2532995,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":3200,"Other assets":0},"Liabilities":{"value":1665242,"Sum of Total Liabilities":0,"Accounts payable, accrued":21186,"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":1585437,"Unsecured notes loans payable":0,"Other liabilities":58619},"Fund balance":{"value":1373192,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1373192,"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":-0.004787532857967302,"percentile":0.3730698502999687},"Liabilities to Assets Ratio":{"score":0.5480592963348883,"percentile":0.12359848615201079},"Operating Reserve Ratio":{"score":5.797874289203526,"percentile":0.8281565293975113},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.022197247669438574,"percentile":0.4147682821180102},"Revenue Growth":{"score":0.06579436097314818,"percentile":0.667113773782837},"Asset Growth":{"score":-0.014058942340766014,"percentile":0.26608411341508853},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6837142243888313,"percentile":0.8189844657899205}},"source_xml":"201822489349300007_public.xml"},{"Organization":{"value":null,"Person":["CHERYL BOYD","SHAWN CARTER","JOHNNY DAVIS","KRIS LYLE","MIKE MAY"],"Title":["VICE PRESIDE","DIRECTOR","DIRECTOR","PRESIDENT","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide water to residents in and around rural mena, arkansas.","year":2022,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRIS LYLE","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2022-06-01T00:00:00","tax_period_end":"2023-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":703094,"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":700393,"Total revenue":{"value":700393,"WATER SALES":671530,"LATE CHARGES":14888,"OTHER REVENUE":13975},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2701,"Investment income total":2701,"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":657415,"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":65726,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":60916,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4810},"Other expenses":{"value":591689,"Management services":0,"Legal":0,"Accounting":4575,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":8896,"Information technology":0,"Royalties":0,"Occupancy":7980,"Travel":0,"Conferences and meetings":0,"Interest":63491,"Payments to affiliates":0,"Depreciation and depletion":126771,"Insurance":10916,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":362618,"WATER PURCHASES":289823,"OUTSIDE SERVICES":37737,"SUPPLIES":24430,"TRUCK EXPENSES":10628},"All other expenses":6442},"Functional Expenses":{"value":null,"Program Service Expenses":620751,"Management And General Expenses":36664,"Fundraising Expenses":0}},"Assets":{"value":2634733,"Non-interest bearing cash":116141,"Savings and temp cash investments":380583,"Pledges and grants receivable":0,"Accounts receivable":52765,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":12232,"Prepaid expenses deferred charges":4181,"Land, building, equipment":2066631,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":2200,"Other assets":0},"Liabilities":{"value":1433024,"Sum of Total Liabilities":0,"Accounts payable, accrued":28896,"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":1336820,"Unsecured notes loans payable":0,"Other liabilities":67308},"Fund balance":{"value":1201709,"Net assets without donor restriction":1201709,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9442300525543226,"percentile":0.8370346724883794},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06496855328021574,"percentile":0.5570975806650486},"Liabilities to Assets Ratio":{"score":0.5438972374050806,"percentile":0.12457024611910532},"Operating Reserve Ratio":{"score":4.007716586935193,"percentile":0.769098383896235},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04219088625193822,"percentile":0.5008029127652847},"Revenue Growth":{"score":0.051680776270926924,"percentile":0.6133027385520841},"Asset Growth":{"score":-0.02002646977114202,"percentile":0.2457321311070035},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6687901183560035,"percentile":0.7863391664198522}},"source_xml":"202303129349300515_public.xml"},{"Organization":{"value":null,"Person":["BOBBY LOTT","BERNIE BOYD","MIKE MAY","LADELL RISENHOOVER","TED BROWN","LINDA DERAMUS","PHIL BAILEY"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[2.0,2.0,2.0,1.0,1.0,1.0,1.0],"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":"To provide water to residents in and around rural mena, arkansas.","year":2015,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BOBBY LOTT","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2015-06-01T00:00:00","tax_period_end":"2016-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":472111,"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":469707,"Total revenue":{"value":469707,"WATER SALES":458973,"LATE CHARGES":10499,"OTHER REVENUE":235},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2404,"Investment income total":2404,"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":458979,"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":50551,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":46220,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4331},"Other expenses":{"value":408428,"Management services":0,"Legal":0,"Accounting":7244,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3966,"Information technology":0,"Royalties":0,"Occupancy":6360,"Travel":941,"Conferences and meetings":0,"Interest":78861,"Payments to affiliates":0,"Depreciation and depletion":106446,"Insurance":5880,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":195079,"WATER PURCHASES":132213,"REPAIRS & MAINTANENCE":44222,"OUTSIDE SERVICES":13617,"TRUCK EXPENSES":5027},"All other expenses":3651},"Functional Expenses":{"value":null,"Program Service Expenses":458979,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3098733,"Non-interest bearing cash":106771,"Savings and temp cash investments":244289,"Pledges and grants receivable":0,"Accounts receivable":33529,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":9623,"Prepaid expenses deferred charges":716,"Land, building, equipment":2700205,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":3600,"Other assets":0},"Liabilities":{"value":1749486,"Sum of Total Liabilities":0,"Accounts payable, accrued":17657,"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":1676283,"Unsecured notes loans payable":0,"Other liabilities":55546},"Fund balance":{"value":1349247,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1349247,"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":0.027815492543067203,"percentile":0.4723691930937402},"Liabilities to Assets Ratio":{"score":0.5645810723285937,"percentile":0.1198075161454723},"Operating Reserve Ratio":{"score":6.751361173387018,"percentile":0.8485730031512093},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.003919294137506411,"percentile":0.3078215014383021},"Revenue Growth":{"score":0.07504568099826646,"percentile":0.697636043608762},"Asset Growth":{"score":-0.02151441373061462,"percentile":0.2408437527247607},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6910215915535495,"percentile":0.8333071686708798}},"source_xml":"201612369349300116_public.xml"},{"Organization":{"value":null,"Person":["CHERYL BOYD","SHAWN CARTER","JOHNNY DAVIS","MIKE MAY"],"Title":["VICE PRESIDE","PRESIDENT","DIRECTOR","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide water to residents in and around rural mena, arkansas.","year":2024,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHAWN CARTER","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2024-06-01T00:00:00","tax_period_end":"2025-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"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":884344,"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":868257,"Total revenue":{"value":868257,"WATER SALES":850405,"LATE CHARGES":17852},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":16087,"Investment income total":16087,"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":756615,"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":132207,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":122688,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9519},"Other expenses":{"value":624408,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":10529,"Information technology":0,"Royalties":0,"Occupancy":8013,"Travel":0,"Conferences and meetings":0,"Interest":55824,"Payments to affiliates":0,"Depreciation and depletion":129098,"Insurance":19941,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":382820,"WATER PURCHASES":257865,"OUTSIDE SERVICES":57120,"REPAIRS & MAINTANENCE":54509,"SUPPLIES":13326},"All other expenses":18183},"Functional Expenses":{"value":null,"Program Service Expenses":720889,"Management And General Expenses":35726,"Fundraising Expenses":0}},"Assets":{"value":3139627,"Non-interest bearing cash":306506,"Savings and temp cash investments":421931,"Pledges and grants receivable":0,"Accounts receivable":93399,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":11661,"Prepaid expenses deferred charges":1815,"Land, building, equipment":2302515,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":1800,"Other assets":0},"Liabilities":{"value":1309429,"Sum of Total Liabilities":0,"Accounts payable, accrued":45160,"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":1190863,"Unsecured notes loans payable":0,"Other liabilities":73406},"Fund balance":{"value":1830198,"Net assets without donor restriction":1830198,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9527817978760664,"percentile":0.8494743541201776},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14443361406873342,"percentile":0.6911742137604682},"Liabilities to Assets Ratio":{"score":0.4170651481848003,"percentile":0.15923200646310506},"Operating Reserve Ratio":{"score":4.149570124832312,"percentile":0.7752593386886175},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04483643320531583,"percentile":0.5114378650918037},"Revenue Growth":{"score":0.08500526970575478,"percentile":0.726648452021095},"Asset Growth":{"score":-0.008533856077904222,"percentile":0.28572986578827625},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7127825773834365,"percentile":0.8690142335097132}},"source_xml":"202610509349301676_public.xml"},{"Organization":{"value":null,"Person":["Bobby Lott","Bernie Boyd","Mike May","Ladell Risenhoover","Dan Hostetler","Linda Deramus","Phil Bailey"],"Title":["President","Vice President","Secretary/Treas","Director","Director","Director","Director"],"Hours":[2.0,2.0,2.0,1.0,1.0,1.0,1.0],"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":"To provide water to residents in and around rural mena, arkansas","year":2013,"name":"The Acorn Rural Water Association","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2013-06-01T00:00:00","tax_period_end":"2014-05-31T00:00:00","address":"PO Box 1047, Mena, AR, 71953, USA","city":"Mena","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":408041,"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":406320,"Total revenue":406320,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1721,"Investment income total":1721,"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":462601,"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":54002,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":49699,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4303},"Other expenses":{"value":408599,"Management services":0,"Legal":0,"Accounting":4609,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":5354,"Information technology":0,"Royalties":0,"Occupancy":5971,"Travel":1323,"Conferences and meetings":0,"Interest":73895,"Payments to affiliates":0,"Depreciation and depletion":106510,"Insurance":4590,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":196716,"Water purchased":165861,"Contract labor":13538,"Repairs and maintenance":10254,"Truck expense":7063},"All other expenses":9631},"Functional Expenses":{"value":null,"Program Service Expenses":462601,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3234487,"Non-interest bearing cash":48453,"Savings and temp cash investments":248093,"Pledges and grants receivable":0,"Accounts receivable":33359,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":6686,"Prepaid expenses deferred charges":998,"Land, building, equipment":2892898,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":4000,"Other assets":0},"Liabilities":{"value":1834201,"Sum of Total Liabilities":0,"Accounts payable, accrued":19950,"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":1762924,"Unsecured notes loans payable":0,"Other liabilities":51327},"Fund balance":{"value":1400286,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1400286,"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":-0.13371205344560963,"percentile":0.19311473198063292},"Liabilities to Assets Ratio":{"score":0.5670763246227299,"percentile":0.11923908572627177},"Operating Reserve Ratio":{"score":6.991958512843682,"percentile":0.8529375685468363},"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":0.7210238211832307,"percentile":0.8811587032433316}},"source_xml":"201402599349300400_public.xml"},{"Organization":{"value":null,"Person":["PHIL BAILEY","TED BROWN","JOHNNY DAVIS","LINDA DERAMUS","KRIS LYLE","RODNEY MATTHEWS","MIKE MAY"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","SECRETARY/TR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"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":"To provide water to residents in and around rural mena, arkansas.","year":2020,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PHIL BAILEY","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2020-06-01T00:00:00","tax_period_end":"2021-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"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":null,"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":552487,"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":547532,"Total revenue":{"value":547532,"WATER SALES":527109,"LATE CHARGES":15288,"OTHER REVENUE":5135},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4955,"Investment income total":4955,"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":610469,"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":65431,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":60725,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4706},"Other expenses":{"value":545038,"Management services":0,"Legal":0,"Accounting":4855,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":5698,"Information technology":0,"Royalties":0,"Occupancy":6113,"Travel":0,"Conferences and meetings":0,"Interest":69574,"Payments to affiliates":0,"Depreciation and depletion":124813,"Insurance":9061,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":319363,"WATER PURCHASES":264113,"OUTSIDE SERVICES":32569,"REPAIRS & MAINTANENCE":15625,"DUES & SUBSCRIPTION":7056},"All other expenses":5561},"Functional Expenses":{"value":null,"Program Service Expenses":575978,"Management And General Expenses":34491,"Fundraising Expenses":0}},"Assets":{"value":2877657,"Non-interest bearing cash":100550,"Savings and temp cash investments":379546,"Pledges and grants receivable":0,"Accounts receivable":45653,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":30324,"Prepaid expenses deferred charges":0,"Land, building, equipment":2318984,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":2600,"Other assets":0},"Liabilities":{"value":1582802,"Sum of Total Liabilities":0,"Accounts payable, accrued":31838,"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":1488249,"Unsecured notes loans payable":0,"Other liabilities":62715},"Fund balance":{"value":1294855,"Net assets without donor restriction":1294855,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9435008165852812,"percentile":0.8359946589545084},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10494726572751938,"percentile":0.21829163880498398},"Liabilities to Assets Ratio":{"score":0.5500315013220826,"percentile":0.12311178680930071},"Operating Reserve Ratio":{"score":4.71384623953059,"percentile":0.7968152030845597},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03474595889928732,"percentile":0.4694224769301826},"Revenue Growth":{"score":0.04935808133670987,"percentile":0.6035971265318738},"Asset Growth":{"score":-0.012889375847715009,"percentile":0.27019925552879354},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6070735148353107,"percentile":0.6260050480133221}},"source_xml":"202123009349300247_public.xml"},{"Organization":{"value":null,"Person":["BERNIE BOYD","MIKE MAY","LADELL RISENHOOVER","TED BROWN","LINDA DERAMUS","PHIL BAILEY","JIMMY WAGNER"],"Title":["VICE PRESIDE","SECRETARY/TR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR"],"Hours":[2.0,2.0,1.0,1.0,1.0,2.0,1.0],"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":"To provide water to residents in and around rural mena, arkansas.","year":2016,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PHIL BAILEY","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2016-06-01T00:00:00","tax_period_end":"2017-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":472784,"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":469353,"Total revenue":{"value":469353,"WATER SALES":456344,"LATE CHARGES":9228,"OTHER REVENUE":3781},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3431,"Investment income total":3431,"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":446342,"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":55948,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":51217,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4731},"Other expenses":{"value":390394,"Management services":0,"Legal":0,"Accounting":4775,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":5308,"Information technology":0,"Royalties":0,"Occupancy":6328,"Travel":54,"Conferences and meetings":0,"Interest":76779,"Payments to affiliates":0,"Depreciation and depletion":106815,"Insurance":5398,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":178425,"WATER PURCHASES":154259,"OUTSIDE SERVICES":9788,"REPAIRS & MAINTANENCE":8539,"DUES & SUBSCRIPTION":5839},"All other expenses":6512},"Functional Expenses":{"value":null,"Program Service Expenses":446342,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3085428,"Non-interest bearing cash":129345,"Savings and temp cash investments":290421,"Pledges and grants receivable":0,"Accounts receivable":33210,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":12097,"Prepaid expenses deferred charges":760,"Land, building, equipment":2616195,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":3400,"Other assets":0},"Liabilities":{"value":1709739,"Sum of Total Liabilities":0,"Accounts payable, accrued":21924,"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":1629932,"Unsecured notes loans payable":0,"Other liabilities":57883},"Fund balance":{"value":1375689,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1375689,"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":0.05592828860536735,"percentile":0.5380107400545256},"Liabilities to Assets Ratio":{"score":0.5541334946075552,"percentile":0.12216706569457896},"Operating Reserve Ratio":{"score":6.9126992306348045,"percentile":0.8515247484014075},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.011882169270218016,"percentile":0.2824084983646115},"Revenue Growth":{"score":0.06065276456538254,"percentile":0.6485390907963406},"Asset Growth":{"score":-0.015301253548523016,"percentile":0.2617359911203992},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6965361235200226,"percentile":0.8429358311153365}},"source_xml":"201702859349301215_public.xml"},{"Organization":{"value":null,"Person":["LINDA DERAMUS","PHIL BAILEY","MIKE MAY","LADELL RISENHOOVER","RODNEY MATTHEWS","JIMMY WAGNER","JOHNNY DAVIS"],"Title":["VICE PRESIDE","PRESIDENT","SECRETARY/TR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[1524,0,0,0,0,0,0],"Direct compensation":[1524,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide water to residents in and around rural mena, arkansas.","year":2018,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PHIL BAILEY","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2018-06-01T00:00:00","tax_period_end":"2019-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":536174,"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":529975,"Total revenue":{"value":529975,"WATER SALES":519886,"LATE CHARGES":9614,"OTHER REVENUE":475},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6199,"Investment income total":6199,"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":535368,"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":68941,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":63942,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4999},"Other expenses":{"value":466427,"Management services":0,"Legal":0,"Accounting":5112,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":7380,"Information technology":0,"Royalties":0,"Occupancy":6109,"Travel":0,"Conferences and meetings":0,"Interest":74724,"Payments to affiliates":0,"Depreciation and depletion":123915,"Insurance":9946,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":235508,"WATER PURCHASES":210615,"OUTSIDE SERVICES":13716,"REPAIRS & MAINTANENCE":6294,"TRUCK EXPENSES":4883},"All other expenses":3733},"Functional Expenses":{"value":null,"Program Service Expenses":535368,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3069583,"Non-interest bearing cash":138230,"Savings and temp cash investments":333391,"Pledges and grants receivable":0,"Accounts receivable":37697,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":13982,"Prepaid expenses deferred charges":1068,"Land, building, equipment":2542215,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":3000,"Other assets":0},"Liabilities":{"value":1695585,"Sum of Total Liabilities":0,"Accounts payable, accrued":29504,"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":1605872,"Unsecured notes loans payable":0,"Other liabilities":60209},"Fund balance":{"value":1373998,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1373998,"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":0.0015032433501064953,"percentile":0.3996501503358993},"Liabilities to Assets Ratio":{"score":0.5523828480936988,"percentile":0.12256957588331015},"Operating Reserve Ratio":{"score":5.733594462126986,"percentile":0.8265777923103863},"Officer Compensation Ratio":{"score":0.002846640068140046,"percentile":0.9893072051581722},"Program Expense Growth":{"score":0.031384885231978014,"percentile":0.45489035570663605},"Revenue Growth":{"score":0.06126376646147799,"percentile":0.6507838652844141},"Asset Growth":{"score":-0.01026693867518832,"percentile":0.27943631692818294},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7087250427562855,"percentile":0.8628029092971479}},"source_xml":"201942679349300109_public.xml"},{"Organization":{"value":null,"Person":["CHERYL BOYD","SHAWN CARTER","JOHNNY DAVIS","MIKE MAY"],"Title":["VICE PRESIDE","PRESIDENT","DIRECTOR","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide water to residents in and around rural mena, arkansas.","year":2023,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHAWN CARTER","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2023-06-01T00:00:00","tax_period_end":"2024-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":1218924,"Contributions":{"value":429327,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":429327,"Related organizations":0},"Program revenue":{"value":775495,"Total revenue":{"value":775495,"WATER SALES":750251,"LATE CHARGES":16114,"OTHER REVENUE":9130},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":14102,"Investment income total":14102,"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":718164,"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":84137,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":77926,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":6211},"Other expenses":{"value":634027,"Management services":0,"Legal":0,"Accounting":4500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":280,"Office expenses":10206,"Information technology":0,"Royalties":0,"Occupancy":7466,"Travel":0,"Conferences and meetings":0,"Interest":60098,"Payments to affiliates":0,"Depreciation and depletion":117394,"Insurance":17214,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":397693,"WATER PURCHASES":317347,"OUTSIDE SERVICES":34012,"SUPPLIES":24088,"REPAIRS & MAINTANENCE":22246},"All other expenses":19176},"Functional Expenses":{"value":null,"Program Service Expenses":679326,"Management And General Expenses":38838,"Fundraising Expenses":0}},"Assets":{"value":3077137,"Non-interest bearing cash":223295,"Savings and temp cash investments":391565,"Pledges and grants receivable":0,"Accounts receivable":66366,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":13488,"Prepaid expenses deferred charges":1660,"Land, building, equipment":2378763,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":2000,"Other assets":0},"Liabilities":{"value":1374668,"Sum of Total Liabilities":0,"Accounts payable, accrued":32419,"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":1272030,"Unsecured notes loans payable":0,"Other liabilities":70219},"Fund balance":{"value":1702469,"Net assets without donor restriction":1702469,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9459204304309322,"percentile":0.8394431778817881},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.41082134735225495,"percentile":0.8891741236791728},"Liabilities to Assets Ratio":{"score":0.446736040676772,"percentile":0.15028317052666768},"Operating Reserve Ratio":{"score":4.284727443870759,"percentile":0.7808425145086383},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04344955114103523,"percentile":0.5059014516697072},"Revenue Growth":{"score":0.08928537549530655,"percentile":0.7380397446590017},"Asset Growth":{"score":-0.013580397896865304,"percentile":0.26776628078681697},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7439395094318335,"percentile":0.9103676658367968}},"source_xml":"202501649349300015_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CHERYL BOYD","SHAWN CARTER","JOHNNY DAVIS","MIKE MAY"],"Title":["VICE PRESIDE","PRESIDENT","DIRECTOR","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide water to residents in and around rural mena, arkansas.","year":2024,"name":"THE ACORN RURAL WATER ASSOCIATION","phone":4793941025,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHAWN CARTER","year_formation":1986,"state_legal_domicile":"AR","total_volunteers":null,"tax_period_begin":"2024-06-01T00:00:00","tax_period_end":"2025-05-31T00:00:00","address":"PO BOX 1047, MENA, AR, 71953, USA","city":"MENA","state":"AR","country":"USA","zip_code":71953},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"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":884344,"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":868257,"Total revenue":{"value":868257,"WATER SALES":850405,"LATE CHARGES":17852},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":16087,"Investment income total":16087,"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":756615,"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":132207,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":122688,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9519},"Other expenses":{"value":624408,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":10529,"Information technology":0,"Royalties":0,"Occupancy":8013,"Travel":0,"Conferences and meetings":0,"Interest":55824,"Payments to affiliates":0,"Depreciation and depletion":129098,"Insurance":19941,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":382820,"WATER PURCHASES":257865,"OUTSIDE SERVICES":57120,"REPAIRS & MAINTANENCE":54509,"SUPPLIES":13326},"All other expenses":18183},"Functional Expenses":{"value":null,"Program Service Expenses":720889,"Management And General Expenses":35726,"Fundraising Expenses":0}},"Assets":{"value":3139627,"Non-interest bearing cash":306506,"Savings and temp cash investments":421931,"Pledges and grants receivable":0,"Accounts receivable":93399,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":11661,"Prepaid expenses deferred charges":1815,"Land, building, equipment":2302515,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":1800,"Other assets":0},"Liabilities":{"value":1309429,"Sum of Total Liabilities":0,"Accounts payable, accrued":45160,"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":1190863,"Unsecured notes loans payable":0,"Other liabilities":73406},"Fund balance":{"value":1830198,"Net assets without donor restriction":1830198,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9527817978760664,"percentile":0.8494743541201776},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14443361406873342,"percentile":0.6911742137604682},"Liabilities to Assets Ratio":{"score":0.4170651481848003,"percentile":0.15923200646310506},"Operating Reserve Ratio":{"score":4.149570124832312,"percentile":0.7752593386886175},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04483643320531583,"percentile":0.5114378650918037},"Revenue Growth":{"score":0.08500526970575478,"percentile":0.726648452021095},"Asset Growth":{"score":-0.008533856077904222,"percentile":0.28572986578827625},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7127825773834365,"percentile":0.8690142335097132}},"source_xml":"202610509349301676_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}