Civic Intelligence

White River Planning & Development Dist Inc

EIN 71-0398870 • 501(c)3 • Batesville, AR

Profile

ECONOMIC DEVELOPMENT

PO Box 2397Batesville, AR 72503

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.20x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.76x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-2.6%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-12%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$13,063,434

Down $352,904 (-2.6%) from 2024

Liabilities

Down

$2,642,941

Down $511,071 (-16%) from 2024

Net Assets

Up

$10,420,493

Up $158,167 (+1.5%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin50th percentile

Revenue

Down

$3,465,481

Down $490,542 (-12%) from 2024

Expenses

Down

$3,307,314

Down $293,110 (-8.1%) from 2024

Net Income

Down

$158,167

Down $197,432 (-56%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $8,835,160Liabilities 2011: $3,303,278Net Assets 2011: $5,531,8822011Assets 2012: $8,985,099Liabilities 2012: $3,329,801Net Assets 2012: $5,655,2982012Assets 2013: $9,076,607Liabilities 2013: $3,176,914Net Assets 2013: $5,899,6932013Assets 2014: $10,232,636Liabilities 2014: $4,073,791Net Assets 2014: $6,158,8452014Assets 2015: $12,696,187Liabilities 2015: $6,324,465Net Assets 2015: $6,371,7222015Assets 2016: $13,059,102Liabilities 2016: $6,752,884Net Assets 2016: $6,306,2182016Assets 2017: $12,578,725Liabilities 2017: $5,636,100Net Assets 2017: $6,942,6252017Assets 2018: $12,158,626Liabilities 2018: $5,168,883Net Assets 2018: $6,989,7432018Assets 2019: $11,230,051Liabilities 2019: $4,239,299Net Assets 2019: $6,990,7522019Assets 2020: $13,244,804Liabilities 2020: $5,261,878Net Assets 2020: $7,982,9262020Assets 2021: $13,487,665Liabilities 2021: $4,685,116Net Assets 2021: $8,802,5492021Assets 2022: $13,868,468Liabilities 2022: $4,109,942Net Assets 2022: $9,758,5262022Assets 2023: $13,566,599Liabilities 2023: $3,659,872Net Assets 2023: $9,906,7272023Assets 2024: $13,416,338Liabilities 2024: $3,154,012Net Assets 2024: $10,262,3262024Assets 2025: $13,063,434Liabilities 2025: $2,642,941Net Assets 2025: $10,420,4932025

Highlighted filing

2025

Assets$13,063,434
Liabilities$2,642,941
Net Assets$10,420,493
Open 2025 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,589,0812011Expenses 2012: $4,058,7162012Expenses 2013: $3,542,7062013Revenue 2014: $6,780,052Expenses 2014: $6,520,900Net Income 2014: $259,1522014Revenue 2015: $5,206,096Expenses 2015: $4,993,219Net Income 2015: $212,8772015Revenue 2016: $4,259,767Expenses 2016: $4,325,271Net Income 2016: -$65,5042016Revenue 2017: $5,391,287Expenses 2017: $4,754,880Net Income 2017: $636,4072017Revenue 2018: $4,289,477Expenses 2018: $4,250,198Net Income 2018: $39,2792018Revenue 2019: $3,800,444Expenses 2019: $3,799,435Net Income 2019: $1,0092019Revenue 2020: $5,159,303Expenses 2020: $4,167,129Net Income 2020: $992,1742020Revenue 2021: $4,263,851Expenses 2021: $3,444,228Net Income 2021: $819,6232021Revenue 2022: $4,307,468Expenses 2022: $3,351,491Net Income 2022: $955,9772022Revenue 2023: $3,760,030Expenses 2023: $3,611,829Net Income 2023: $148,2012023Revenue 2024: $3,956,023Expenses 2024: $3,600,424Net Income 2024: $355,5992024Revenue 2025: $3,465,481Expenses 2025: $3,307,314Net Income 2025: $158,1672025

Highlighted filing

2025

Revenue$3,465,481
Expenses$3,307,314
Net Income$158,167
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$13,063,434
Liabilities
$2,642,941
Net assets
$10,420,493
Revenue
$3,465,481
Expenses
$3,307,314
Net income
$158,167
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$2.64$10.4$3.47$3.31$0.16
2024Summary only. Only limited summary data is available for this year.$13.4$3.15$10.3$3.96$3.60$0.36
2023Summary only. Only limited summary data is available for this year.$13.6$3.66$9.91$3.76$3.61$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.9$4.11$9.76$4.31$3.35$0.96
2021Summary only. Only limited summary data is available for this year.$13.5$4.69$8.80$4.26$3.44$0.82
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$5.26$7.98$5.16$4.17$0.99
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$4.24$6.99$3.80$3.80$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$5.17$6.99$4.29$4.25$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$5.64$6.94$5.39$4.75$0.64
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$6.75$6.31$4.26$4.33$0.07
2015Detailed filing. Detailed filing data is available for this year.$12.7$6.32$6.37$5.21$4.99$0.21
2014Detailed filing. Detailed filing data is available for this year.$10.2$4.07$6.16$6.78$6.52$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.08$3.18$5.90$3.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.99$3.33$5.66$4.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.84$3.30$5.53$4.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 2, 2026
Return Version
2024v5.2
Gross Receipts
$3,465,481
Mission and Program Overview

Mission

ECONOMIC DEVELOPMENT

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,305,556$5,632,005▲ $326,449
Other Notes and Loans Receivable, Net$2,987,328$2,720,702▼ $266,626
Land, Buildings, and Equipment, Net$2,458,395$2,398,836▼ $59,559
Cash and Non-Interest-Bearing Accounts$1,025,338$1,082,067▲ $56,729
Accounts Receivable$882,963$907,094▲ $24,131
Prepaid Expenses and Deferred Charges$21,877$24,864▲ $2,987
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$13,416,338$13,063,434▼ $352,904
Other Assets Total$734,881$297,866▼ $437,015
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,985,885$1,839,835▼ $146,050
Tax Exempt Bond Liabilities$676,311$379,788▼ $296,523
Accounts Payable and Accrued Expenses$391,177$353,588▼ $37,589
Deferred Revenue$41,026$41,026→ $0
Other Liabilities$59,613$28,704▼ $30,909
Total Liabilities$3,154,012$2,642,941▼ $511,071
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,132,654$7,145,654▲ $3,013,000
Net Assets Without Donor Restrictions$6,129,672$3,274,839▼ $2,854,833
Total Net Assets Fund Balance$10,262,326$10,420,493▲ $158,167
Total Liabilities and Net Assets / Fund Balance$13,416,338$13,063,434▼ $352,904

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,894,172$265,454$2,159,626
Land$474,842-$404,842
Other Land Buildings$29,822$57,346$87,168
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Janet SmithExecutive DirectorFT$84,047$84,047
Byron SoutherlandFiscal OfficerFT$58,000$58,000

Board Members and Trustees

NameTitle
Stacey AveyPresident
Eric SmithVice President
Jeff PhillipsVice President
Barbara MoodyDirector
Boris DoverDirector
Curren EverettDirector
Darrell BirdsongDirector
Derrick RatliffeDirector
Duane DelairDirector
Eddie CowellDirector
Eric CrosbyDirector
Garry LawrenceDirector
Gayla BradleyDirector
Janet HearymanDirector
Jerry CarlewDirector
Jon AbeleDirector
Kasey GriffinDirector
Katy BlevinsDirector
Kenneth CrowDirector
Regina BurkettDirector
Richard MccormacDirector
Roger GardnerDirector
Beverly ChappleMember
Dale JamesMember
Lisa BrownMember
Mark CountsMember
Mat FaulknerMember
Michael John GrayMember
Kevin JefferySecretary
Rick ElumbaughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,743,790
Program Service Revenue
$629,900
Investment Income
$91,791
Other Revenue
$0
All Other Contributions
$26,948
Change in Net Assets
$158,167

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,465,481
Total Revenue per Audited Statements
$3,465,481
Total Revenue per Form 990
$3,465,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,735,844
Other Expenses$1,571,470
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$967,508$48,184-$1,015,692
Other Employee Benefits$571,808$6,297-$578,105
All Other Expenses$357,112$53,325-$410,437
Other Expenses$170,631$4,078-$170,631
Current Officers, Directors, Trustees, and Key Employees$142,047--$142,047
Travel$119,874--$119,874
Interest$7,207$71,686-$78,893
Occupancy$31,046--$31,046
Advertising$5,258--$5,258
Total Functional Expenses$3,123,744$183,570$0$3,307,314

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,307,314
Total Expenses per Audited Statements$3,307,314
Total Expenses per Form 990$3,307,314
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$28,704

Bond Issues

BondIssuerIssuedIssue PricePurpose
A71-03988702015-02-05$3,100,000Lease improvement-library

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,021,980-$2,642,192-

Bond Financing Compliance

Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The fiscal officer reviews 990 prior to signing form 8879-eo to approve electronic filing. Board reviews upon request.”

Form 990, Part VI, Section B, Line 15A

“The executive director's salary is approved by the Board of Directors”

Form 990, Part VI, Section B, Line 15B

“The executive director approves the fiscal officer's salary as well as all other employees' salaries.”

Form 990, Part VI, Section C, Line 19

“PROVIDED UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
White River Planning & Development Distr
EIN
71-0398870
Phone
8707935233
Address
PO BOX 2397, BATESVILLE, AR 72503

Signing Officer

Name
Byron Southerland
Title
Fiscal Officer
Signed
2026-02-02
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Ar
Voting Board Members
31
Independent Board Members
31
Employees
113

Preparer

Firm
Welch Couch & Company PA
Address
410 Barnett Dr, Batesville, AR 72501
Preparer
Michael Garrett Mcspadden
Phone
8707935231
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CONTRACT SERVICES: Column (A) - Total = $154199; Column (B) - Program Services = $153609; Column (C) - Management & General = $590; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CREDIT LOSS EXPENSE: Column (A) - Total = $55524; Column (B) - Program Services = $55524; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DUES & SUBSCRIPTIONS: Column (A) - Total = $9766; Column (B) - Program Services = $9000; Column (C) - Management & General = $766; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEETING EXPENSES: Column (A) - Total = $22533; Column (B) - Program Services = $12619; Column (C) - Management & General = $9914; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISCELLANEOUS EXP: Column (A) - Total = $112505; Column (B) - Program Services = $71006; Column (C) - Management & General = $41499; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $74; Column (B) - Program Services = $59; Column (C) - Management & General = $15; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SUPPLIES: Column (A) - Total = $37525; Column (B) - Program Services = $37525; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TELEPHONE AND INTERNET: Column (A) - Total = $18311; Column (B) - Program Services = $17770; Column (C) - Management & General = $541; Column (D) - Fundraising = $0”

Financial Statement Notes

Part X : FIN48 Footnote

“The district has been recognized as exempt from income taxes under section 501 of the internal revenue code and a similar provision of state law. However, the district is subject to federal income tax on any unrelated business taxable income. Management annually reviews its tax position and has determined that there are no material uncertain tax positions that require recognition in the financial statements. The past three years are still open and are subject to irs examination.”

Raw XML AppendixShowing 400 of 751 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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