Civic Intelligence

James Fork Regional Water District

EIN 71-0413650 • 501(c)12 • Greenwood, AR

Profile

Sales of water to residents in south sebastian and portion of scott county arkansas.

2500 MT Zion RoadGreenwood, AR 72936

www.jamesforkwater.com

Siviq Scores

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

Liabilities / Assets

98th percentile

0.80x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

95th percentile

5.39x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2022

Net Margin

8th percentile

-4.1%

Higher net margin than 8% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • $25M-$50M nonprofits • Source year 2022

Asset Growth

5th percentile

-2.9%

Faster asset growth than 5% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

7.5%

Faster revenue growth than 66% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$25,999,564

Down $781,904 (-2.9%) from 2021

Liabilities

Down

$20,912,589

Down $622,543 (-2.9%) from 2021

Net Assets

Down

$5,086,975

Down $159,361 (-3.0%) from 2021

Operations
Liabilities / Revenue95th percentileNet Margin8th percentile

Revenue

Up

$3,881,820

Up $272,175 (+7.5%) from 2021

Expenses

Up

$4,041,181

Up $92,462 (+2.3%) from 2021

Net Income

Up

-$159,361

Up $179,713 (+53%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$40M$30M$20M$10M$0Assets 2010: $30,525,760Liabilities 2010: $22,411,959Net Assets 2010: $8,113,8012010Assets 2011: $31,630,637Liabilities 2011: $23,430,590Net Assets 2011: $8,200,0472011Assets 2012: $30,639,880Liabilities 2012: $22,971,244Net Assets 2012: $7,668,6362012Assets 2013: $30,678,525Liabilities 2013: $24,147,204Net Assets 2013: $6,531,3212013Assets 2014: $29,907,189Liabilities 2014: $23,789,582Net Assets 2014: $6,117,6072014Assets 2015: $29,440,990Liabilities 2015: $24,575,582Net Assets 2015: $4,865,4082015Assets 2016: $28,278,797Liabilities 2016: $23,734,411Net Assets 2016: $4,544,3862016Assets 2017: $29,656,701Liabilities 2017: $24,365,982Net Assets 2017: $5,290,7192017Assets 2018: $29,965,559Liabilities 2018: $23,815,862Net Assets 2018: $6,149,6972018Assets 2019: $29,308,493Liabilities 2019: $23,053,167Net Assets 2019: $6,255,3262019Assets 2020: $27,830,276Liabilities 2020: $22,367,148Net Assets 2020: $5,463,1282020Assets 2021: $26,781,468Liabilities 2021: $21,535,132Net Assets 2021: $5,246,3362021Assets 2022: $25,999,564Liabilities 2022: $20,912,589Net Assets 2022: $5,086,9752022

Highlighted filing

2022

Assets$25,999,564
Liabilities$20,912,589
Net Assets$5,086,975
Open 2022 Filing

Operations Trend

Revenue Growth66th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,242,8582010Expenses 2011: $3,506,2152011Expenses 2012: $3,821,2242012Revenue 2013: $3,209,223Expenses 2013: $4,346,538Net Income 2013: -$1,137,3152013Revenue 2014: $3,371,507Expenses 2014: $3,785,221Net Income 2014: -$413,7142014Revenue 2015: $3,596,150Expenses 2015: $4,269,710Net Income 2015: -$673,5602015Revenue 2016: $3,915,017Expenses 2016: $4,236,039Net Income 2016: -$321,0222016Revenue 2017: $4,432,029Expenses 2017: $3,685,696Net Income 2017: $746,3332017Revenue 2018: $4,517,562Expenses 2018: $3,658,584Net Income 2018: $858,9782018Revenue 2019: $3,843,777Expenses 2019: $3,738,148Net Income 2019: $105,6292019Revenue 2020: $3,504,834Expenses 2020: $4,152,034Net Income 2020: -$647,2002020Revenue 2021: $3,609,645Expenses 2021: $3,948,719Net Income 2021: -$339,0742021Revenue 2022: $3,881,820Expenses 2022: $4,041,181Net Income 2022: -$159,3612022

Highlighted filing

2022

Revenue$3,881,820
Expenses$4,041,181
Net Income-$159,361
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,999,564
Liabilities
$20,912,589
Net assets
$5,086,975
Revenue
$3,881,820
Expenses
$4,041,181
Net income
-$159,361
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$26.0$20.9$5.09$3.88$4.04$0.16
2021Detailed filing. Detailed filing data is available for this year.$26.8$21.5$5.25$3.61$3.95$0.34
2020Detailed filing. Detailed filing data is available for this year.$27.8$22.4$5.46$3.50$4.15$0.65
2019Detailed filing. Detailed filing data is available for this year.$29.3$23.1$6.26$3.84$3.74$0.11
2018Detailed filing. Detailed filing data is available for this year.$30.0$23.8$6.15$4.52$3.66$0.86
2017Detailed filing. Detailed filing data is available for this year.$29.7$24.4$5.29$4.43$3.69$0.75
2016Detailed filing. Detailed filing data is available for this year.$28.3$23.7$4.54$3.92$4.24$0.32
2015Detailed filing. Detailed filing data is available for this year.$29.4$24.6$4.87$3.60$4.27$0.67
2014Detailed filing. Detailed filing data is available for this year.$29.9$23.8$6.12$3.37$3.79$0.41
2013Detailed filing. Detailed filing data is available for this year.$30.7$24.1$6.53$3.21$4.35$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.6$23.0$7.67$3.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.6$23.4$8.20$3.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.5$22.4$8.11$3.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 4, 2023
Return Version
2022v5.0
Gross Receipts
$3,881,820
Mission and Program Overview

Mission

Sales of water to residents in south sebastian and portion of scott county arkansas.

Provide water to residents in south sebastian and portions of scott county arkansas

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,497,731$21,578,990▼ $918,741
Rtn Earn Endowment Incm Other Fnds$5,246,336$5,086,975▼ $159,361
Savings and Temporary Cash Investments$1,582,498$1,585,544▲ $3,046
Intangible Assets$1,102,786$1,045,555▼ $57,231
Investments Other Securities$519,935$525,701▲ $5,766
Accounts Receivable$352,316$417,637▲ $65,321
Cash and Non-Interest-Bearing Accounts$494,855$414,986▼ $79,869
Prepaid Expenses and Deferred Charges$139,146$134,271▼ $4,875
Total Assets$26,781,468$25,999,564▼ $781,904
Other Assets Total$92,201$296,880▲ $204,679
Liabilities
Tax Exempt Bond Liabilities$18,990,000$18,190,000▼ $800,000
Other Liabilities$1,223,789$1,414,343▲ $190,554
Mortgage Notes Payable Secured by Investment Property$1,234,494$1,210,290▼ $24,204
Accounts Payable and Accrued Expenses$86,849$97,956▲ $11,107
Total Liabilities$21,535,132$20,912,589▼ $622,543
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,246,336$5,086,975▼ $159,361
Total Liabilities and Net Assets / Fund Balance$26,781,468$25,999,564▼ $781,904

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,468,729$21,994,095$42,462,824
Equipment$308,826$1,382,547$1,691,373
Land$657,742-$657,742
Buildings$143,693$280,590$424,283
Compensation and Service Providers
Top Officer Pay9th percentile

Board Members and Trustees

NameTitle
Terry DuboiseChairman
Dr Steve RobertsDirector
Gene WahlDirector
Shirley WaltersDirector
Stanhope WilkinsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,834,795
Investment Income
$11,471
Other Revenue
$35,554
Change in Net Assets
$-159,361

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,881,820
Total Revenue per Audited Statements
$3,881,820
Total Revenue per Form 990
$3,881,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,093,697
Salaries, Compensation, and Employee Benefits$947,484
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,130,989--$1,130,989
Other Salaries and Wages$785,442--$785,442
Interest$488,997--$488,997
Insurance$270,929--$270,929
All Other Expenses$169,178--$169,178
Pension Plan Contributions$101,845--$101,845
Other Expenses$89,676--$89,676
Payroll Taxes$60,197--$60,197
Fees for Services Other$49,275--$49,275
Information Technology$21,650--$21,650
Office Expenses$11,057--$11,057
Travel$2,840--$2,840
Total Functional Expenses$4,041,181$0$0$4,041,181

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,041,181
Total Expenses per Audited Statements$4,041,181
Total Expenses per Form 990$4,041,181
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$939,922
Meter Deposits$290,528
Unamortized Bond Premiums$165,715
Deferred Inflows Related to Pension$18,178

Bond Issues

BondIssuerIssuedIssue PricePurpose
BRefunding Series 20212021-01-21$9,670,000Advance refund the 2015 bond issue.
ARefunding Series 2020a2020-12-02$9,565,000Advance refund the 2013 bond issue and early payoff 5 rural development loans.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$9,670,000-$10,145,000$196,897
A$9,565,000-$5,055,000$162,324

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Prior to submission, the form 990 was reviewed by the board.”

Form 990, Page 6, Part VI, Line 12C

“Board members are required to disclose any potential conflicts of interest.”

Form 990, Page 6, Part VI, Line 19

“A copy of the form 990 is located at their office and is available for ins pection upon request.”

Filing and Contact Details

Filer

Filer Name
James Fork Regional Water District
EIN
71-0413650
Phone
4799964296
Address
2500 MT ZION ROAD, GREENWOOD, AR 72936

Signing Officer

Name
Terry Duboise
Title
Chairman
Phone
4799964296
Signed
2023-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Duboise
Formed
1967
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
17

Preparer

Firm
Prz Cpas & Advisors
Address
4200 JENNY LIND RD STE B, FORT SMITH, AR 72901
Preparer
Marc Lux CPA
Phone
4796490888
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Gasb 68 pension adjustment 0 gasb 68 pension adjustment 0”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

“Gasb 68 pension adjustment 0”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO SUBMISSION, THE FORM 990 WAS REVIEWED BY THE BOARD.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS LOCATED AT THEIR OFFICE AND IS AVAILABLE FOR INS PECTION UPON REQUEST.
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