West Saline Water Users Association Inc

Nonprofit profile at a glance

EIN
710579211
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-N 2010
Location
New Edinburg, AR, USA
Phone
8703525781
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$395,539
Expenses
$308,844
Assets
$1,482,871
Liabilities
$45,278

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CHAD SANDERS (PRESIDENT)
  • SHELIA TOWERY (VICE PRESIDENT)

Highest reported compensation

  • KERMIT PUTERBAUGH (BOARD MEMBER): $450 total reported compensation
  • SHELIA TOWERY (VICE PRESIDENT): $450 total reported compensation
  • CHAD SANDERS (PRESIDENT): $400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide water utility to association members

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.7%; rating input score 58
  • Program expense ratio: 75.7%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.9%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 4.8; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0.7%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 24.2% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 57.7% of revenue deployed · 75.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $234K in reported program spending
  • Leadership: top reported pay $450 · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.