Civic Intelligence

James Fork Regional Water District

990 • Fiscal year 2014 • EIN 71-0413650

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 03, 2015

Organization ProfileWWW.JAMESFORKWATER.COM
2500 MT Zion RoadGreenwood, AR 72936

(479) 996-4296

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

0.80x

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

2014 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

7.06x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2014

Net Margin

2nd percentile

-12%

Higher net margin than 2% of similar nonprofits.

2014 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

4th percentile

$0

Higher top officer pay than 4% of similar nonprofits.

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

2014 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2014

Asset Growth

8th percentile

-2.5%

Faster asset growth than 8% of similar nonprofits.

2014 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

66th percentile

5.1%

Faster revenue growth than 66% of similar nonprofits.

2014 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$29,907,189

Down $771,336 (-2.5%) from 2013

Net Assets

Down

$6,117,607

Down $413,714 (-6.3%) from 2013

Liabilities

Down

$23,789,582

Down $357,622 (-1.5%) from 2013

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin2nd percentile

Revenue

Up

$3,371,507

Up $162,284 (+5.1%) from 2013

Expenses

Down

$3,785,221

Down $561,317 (-13%) from 2013

Net Income

Up

-$413,714

Up $723,601 (+64%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2014

Assets$29,907,189
Liabilities$23,789,582
Net Assets$6,117,607
Open 2014 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$3,371,507
Expenses$3,785,221
Net Income-$413,714
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 3, 2015
Return Version
2014v5.0
Gross Receipts
$3,371,507
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$26,315,411$25,406,381▼ $909,030
Rtn Earn Endowment Incm Other Fnds$6,531,321$6,117,607▼ $413,714
Investments Other Securities$1,493,713$1,497,806▲ $4,093
Intangible Assets$1,423,885$1,370,765▼ $53,120
Savings and Temporary Cash Investments$1,296,026$1,217,974▼ $78,052
Accounts Receivable$238,411$271,267▲ $32,856
Cash and Non-Interest-Bearing Accounts$66,511$110,442▲ $43,931
Prepaid Expenses and Deferred Charges$34,675$32,554▼ $2,121
Total Assets$30,868,632$29,907,189▼ $961,443
Liabilities
Tax Exempt Bond Liabilities$18,230,000$17,770,000▼ $460,000
Mortgage Notes Payable Secured by Investment Property$5,405,191$5,332,589▼ $72,602
Deferred Revenue$332,790$319,020▼ $13,770
Other Liabilities$255,918$260,521▲ $4,603
Accounts Payable and Accrued Expenses$113,412$107,452▼ $5,960
Total Liabilities$24,337,311$23,789,582▼ $547,729
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,531,321$6,117,607▼ $413,714
Total Liabilities and Net Assets / Fund Balance$30,868,632$29,907,189▼ $961,443

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,250,293$13,957,019$38,207,312
Equipment$261,836$1,235,011$1,496,847
Land$657,742-$657,742
Buildings$236,510$178,698$415,208
Other Securities$1,497,806--
Compensation and Service Providers
Top Officer Pay4th percentile

Board Members and Trustees

NameTitle
Dr James BurgessChairman
Dr Steve RobertsDirector
Shirley WaltersDirector
Terry DuboiseDirector
Stanhope WilkinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,102,093
Investment Income
$21,318
Other Revenue
$248,096
Change in Net Assets
$-413,714

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,371,507
Total Revenue per Audited Statements
$3,371,507
Total Revenue per Form 990
$3,371,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,974,340
Salaries, Compensation, and Employee Benefits$810,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,059,673--$1,059,673
Interest$950,284--$950,284
Other Salaries and Wages$650,852--$650,852
Insurance$172,924--$172,924
All Other Expenses$113,161--$113,161
Pension Plan Contributions$103,623--$103,623
Payroll Taxes$56,406--$56,406
Other Expenses$55,645--$55,645
Fees for Services Other$42,365--$42,365
Office Expenses$11,854--$11,854
Information Technology$10,095--$10,095
Travel$3,843--$3,843
Total Functional Expenses$3,785,221$0$0$3,785,221

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,785,221
Total Expenses per Audited Statements$3,785,221
Total Expenses per Form 990$3,785,221
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
Meter Deposits$260,521

Bond Issues

BondIssuerIssuedIssue PricePurpose
ARefunding & Construction Series 2012010-07-13$12,445,000-
BRefunding Series 20132013-04-30$6,580,000-

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----

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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Donald Sandifer
Title
Manager
Phone
4799964296
Signed
2015-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr James Burgess
Formed
1967
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
21

Preparer

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

Financial Statement Notes

Schedule D, Page 3, Part X

“Generally accepted accounting principles require tax effects from an uncertain tax position to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. If an uncertain tax position meets the more-likely-than-not threshold, the largest amount of tax benefit that is greater than 50% likely to be recognized upon ultimate settlement with the taxing authority is recorded. The organization's primary tax positions relate to its status as a not-for-profit entity exempt from income taxes and classification of activities related to its exempt purpose. Management has evaluated the tax positions reflected in the organization's tax filings and does not believe that any material uncertain tax positions exist.”

Raw XML Appendix396 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0113412
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0107452
IRS990/AccountsReceivableGrp/BOYAmt0238411
IRS990/AccountsReceivableGrp/EOYAmt0271267
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SALES OF WATER TO RESIDENTS IN SOUTH SEBASTIAN AND PORTION OF SCOTT COUNTY ARKANSAS.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0113161
IRS990/AllOtherExpensesGrp/TotalAmt0113161
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0DONNA STROZIER
IRS990/BooksInCareOfDetail/PhoneNum04799964296
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02500 MT ZION ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0GREENWOOD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072936
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt066511
IRS990/CashNonInterestBearingGrp/EOYAmt0110442
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt021318
IRS990/CYOtherExpensesAmt02974340
IRS990/CYOtherRevenueAmt0248096
IRS990/CYProgramServiceRevenueAmt03102093
IRS990/CYRevenuesLessExpensesAmt0-413714
IRS990/CYSalariesCompEmpBnftPaidAmt0810881
IRS990/CYTotalExpensesAmt03785221
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03371507
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0332790
IRS990/DeferredRevenueGrp/EOYAmt0319020
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01059673
IRS990/DepreciationDepletionGrp/TotalAmt01059673
IRS990/Desc0SALES OF WATER TO RESIDENTS IN SOUTH SEBASTIAN AND PORTION OF SCOTT COUNTY ARKANSAS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt03785221
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt042365
IRS990/FeesForServicesOtherGrp/TotalAmt042365
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0SHIRLEY WALTERS
IRS990/Form990PartVIISectionAGrp/PersonNm1DR JAMES BURGESS
IRS990/Form990PartVIISectionAGrp/PersonNm2DR STEVE ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm3TERRY DUBOISE
IRS990/Form990PartVIISectionAGrp/PersonNm4STANHOPE WILKINSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03371507
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt010095
IRS990/InformationTechnologyGrp/TotalAmt010095
IRS990/InsuranceGrp/ProgramServicesAmt0172924
IRS990/InsuranceGrp/TotalAmt0172924
IRS990/IntangibleAssetsGrp/BOYAmt01423885
IRS990/IntangibleAssetsGrp/EOYAmt01370765
IRS990/InterestGrp/ProgramServicesAmt0950284
IRS990/InterestGrp/TotalAmt0950284
IRS990/InvestmentIncomeGrp/ExclusionAmt021318
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021318
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01493713
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01497806
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015370728
IRS990/LandBldgEquipBasisNetGrp/BOYAmt026315411
IRS990/LandBldgEquipBasisNetGrp/EOYAmt025406381
IRS990/LandBldgEquipCostOrOtherBssAmt040777109
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt03102093
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SALES OF WATER TO RESIDENTS IN SOUTH SEBASTIAN AND PORTION OF SCOTT COUNTY ARKANSAS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt05405191
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05332589
IRS990/NetAssetsOrFundBalancesBOYAmt06531321
IRS990/NetAssetsOrFundBalancesEOYAmt06117607
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt011854
IRS990/OfficeExpensesGrp/TotalAmt011854
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CHEMICAL PURCHASES
IRS990/OtherExpensesGrp/Desc1UTILITIES AND TELEPHONE
IRS990/OtherExpensesGrp/Desc2TRUCK EXPENSE
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt0328653
IRS990/OtherExpensesGrp/ProgramServicesAmt1143336
IRS990/OtherExpensesGrp/ProgramServicesAmt282507
IRS990/OtherExpensesGrp/ProgramServicesAmt355645
IRS990/OtherExpensesGrp/TotalAmt0328653
IRS990/OtherExpensesGrp/TotalAmt1143336
IRS990/OtherExpensesGrp/TotalAmt282507
IRS990/OtherExpensesGrp/TotalAmt355645
IRS990/OtherLiabilitiesGrp/BOYAmt0255918
IRS990/OtherLiabilitiesGrp/EOYAmt0260521
IRS990/OtherRevenueMiscGrp/Desc0COURT ORDERED INSTALLMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0248096
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0248096
IRS990/OtherRevenueTotalAmt0248096
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0650852
IRS990/OtherSalariesAndWagesGrp/TotalAmt0650852
IRS990/OtherSourcesGrossIncomeAmt0269140
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt056406
IRS990/PayrollTaxesGrp/TotalAmt056406
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0103623
IRS990/PensionPlanContributionsGrp/TotalAmt0103623
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034675
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032554
IRS990/PrincipalOfficerNm0DR JAMES BURGESS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03102093
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03102093
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt033657
IRS990/PYOtherExpensesAmt03574244
IRS990/PYOtherRevenueAmt0266959
IRS990/PYProgramServiceRevenueAmt02908607
IRS990/PYRevenuesLessExpensesAmt0-1137315
IRS990/PYSalariesCompEmpBnftPaidAmt0772294
IRS990/PYTotalExpensesAmt04346538
IRS990/PYTotalRevenueAmt03209223
IRS990/ReconcilationRevenueExpnssAmt0-413714
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt06531321
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06117607
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01296026
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01217974
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0236510
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0178698
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0415208
IRS990ScheduleD/EquipmentGrp/BookValueAmt0261836
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01235011
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01496847
IRS990ScheduleD/ExpensesSubtotalAmt03785221
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0657742
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0657742
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024250293
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013957019
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt038207312
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0260521
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0METER DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01497806
IRS990ScheduleD/OtherSecuritiesGrp/Desc0BOND SERVICE TRUST FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueSubtotalAmt03371507
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. THE ORGANIZATION'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS REFLECTED IN THE ORGANIZATION'S TAX FILINGS AND DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025406381
IRS990ScheduleD/TotalBookValueSecuritiesAmt01497806
IRS990ScheduleD/TotalExpensesPerForm990Amt03785221
IRS990ScheduleD/TotalLiabilityAmt0260521
IRS990ScheduleD/TotalRevenuePerForm990Amt03371507
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03371507
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03785221
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02010-07-13
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12013-04-30
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt012445000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt16580000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0REFUNDING & CONSTRUCTION SERIES 201
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1REFUNDING SERIES 2013
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO SUBMISSION, THE FORM 990 WAS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS LOCATED AT THEIR OFFICE AND IS AVAILABLE FOR INS PECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt018230000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt017770000
IRS990/TaxExemptBondsInd0true
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030868632
IRS990/TotalAssetsEOYAmt029907189
IRS990/TotalAssetsGrp/BOYAmt030868632
IRS990/TotalAssetsGrp/EOYAmt029907189
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03785221
IRS990/TotalFunctionalExpensesGrp/TotalAmt03785221
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024337311
IRS990/TotalLiabilitiesEOYAmt023789582
IRS990/TotalLiabilitiesGrp/BOYAmt024337311
IRS990/TotalLiabilitiesGrp/EOYAmt023789582
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06531321
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06117607
IRS990/TotalProgramServiceExpensesAmt03785221
IRS990/TotalProgramServiceRevenueAmt03102093
IRS990/TotalRevenueGrp/ExclusionAmt021318
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03350189
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03371507
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030868632
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029907189
IRS990/TravelGrp/ProgramServicesAmt03843
IRS990/TravelGrp/TotalAmt03843
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2592
IRS990/USAddress/CityNm0GREENWOOD
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072936
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.JAMESFORKWATER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONALD SANDIFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04799964296
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMES FORK REGIONAL WATER DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0710413650
ReturnHeader/Filer/PhoneNum04799964296
ReturnHeader/Filer/USAddress/AddressLine1Txt02500 MT ZION ROAD
ReturnHeader/Filer/USAddress/CityNm0GREENWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072936
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202759879
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRZYBYSZ & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04200 JENNY LIND RD STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072901
ReturnHeader/PreparerPersonGrp/PhoneNum04796490888
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02015-03-03T15:44:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,907,189
Liabilities
$23,789,582
Net assets
$6,117,607
Revenue
$3,371,507
Expenses
$3,785,221
Net income
-$413,714
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)12 • $25M-$50M nonprofits