North Lagrue Water Association

Nonprofit profile at a glance

EIN
237148471
IRS 990-EZ coverage
2018–2025
Forms available
Form 990-EZ 2025
Location
Dewitt, AR, USA
Phone
8709466484
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$43,153
Expenses
$27,582
Assets
$222,448
Liabilities
$9,105

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • D'WAYNE CUMMINGS (PRESIDENT)
  • RANDY RELYEA (VICE PRESIDENT)

People named in this filing

  • BRENT WATKINS (DIRECTOR)
  • JOHNNY HOWE (GENERAL MANAGER)
  • D'WAYNE CUMMINGS (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To furnish water to rural users outside of dewitt, Arkansas.

What it reported doing in 2025

Furnishing water to rural users outside the city of dewitt, Arkansas.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 82
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.6%; rating input score 70
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 36.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 8.06; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 69.6% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $30K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.