Civic Intelligence

James Fork Regional Water District

990 • Fiscal year 2017 • EIN 71-0413650

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 26, 2018

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

99th percentile

0.82x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

5.50x

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

2017 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2017

Net Margin

93rd percentile

17%

Higher net margin than 93% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

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

2017 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2017

Asset Growth

78th percentile

4.9%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

13%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$29,656,701

Up $1,377,904 (+4.9%) from 2016

Net Assets

Up

$5,290,719

Up $746,333 (+16%) from 2016

Liabilities

Up

$24,365,982

Up $631,571 (+2.7%) from 2016

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin93rd percentile

Revenue

Up

$4,432,029

Up $517,012 (+13%) from 2016

Expenses

Down

$3,685,696

Down $550,343 (-13%) from 2016

Net Income

Up

$746,333

Up $1,067,355 (+332%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth78th 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

2017

Assets$29,656,701
Liabilities$24,365,982
Net Assets$5,290,719
Open 2017 Filing

Operations Trend

Revenue Growth89th 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

2017

Revenue$4,432,029
Expenses$3,685,696
Net Income$746,333
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 26, 2018
Return Version
2017v2.3
Gross Receipts
$4,432,029
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$23,550,768$24,711,146▲ $1,160,378
Rtn Earn Endowment Incm Other Fnds$4,544,386$5,290,719▲ $746,333
Savings and Temporary Cash Investments$1,441,593$1,502,039▲ $60,446
Intangible Assets$1,393,301$1,336,168▼ $57,133
Investments Other Securities$930,231$938,117▲ $7,886
Cash and Non-Interest-Bearing Accounts$397,384$473,775▲ $76,391
Accounts Receivable$293,980$294,931▲ $951
Prepaid Expenses and Deferred Charges$32,726$32,966▲ $240
Total Assets$28,278,797$29,656,701▲ $1,377,904
Other Assets Total$238,814$367,559▲ $128,745
Liabilities
Tax Exempt Bond Liabilities$17,430,000$16,895,000▼ $535,000
Mortgage Notes Payable Secured by Investment Property$5,179,449$6,192,483▲ $1,013,034
Other Liabilities$904,113$1,117,588▲ $213,475
Accounts Payable and Accrued Expenses$113,694$106,227▼ $7,467
Deferred Revenue$107,155$54,684▼ $52,471
Total Liabilities$23,734,411$24,365,982▲ $631,571
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,544,386$5,290,719▲ $746,333
Total Liabilities and Net Assets / Fund Balance$28,278,797$29,656,701▲ $1,377,904

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,701,882$16,901,537$40,603,419
Equipment$154,510$1,390,768$1,545,278
Land$657,742-$657,742
Buildings$197,012$218,196$415,208
Compensation and Service Providers
Top Officer Pay6th percentile

Board Members and Trustees

NameTitle
Terry DuboiseChairman
Dr Steve RobertsDirector
Jim LeeDirector
Shirley WaltersDirector
Stanhope WilkinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$930,767
Program Service Revenue
$3,396,746
Investment Income
$8,548
Other Revenue
$95,968
Change in Net Assets
$746,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,432,029
Total Revenue per Audited Statements
$4,432,029
Total Revenue per Form 990
$4,432,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,859,767
Salaries, Compensation, and Employee Benefits$825,929
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,052,332--$1,052,332
Interest$810,046--$810,046
Other Salaries and Wages$650,863--$650,863
Insurance$178,803--$178,803
Pension Plan Contributions$122,643--$122,643
All Other Expenses$103,823--$103,823
Other Expenses$89,570--$89,570
Payroll Taxes$52,423--$52,423
Fees for Services Other$36,356--$36,356
Information Technology$15,622--$15,622
Office Expenses$11,257--$11,257
Travel$6,436--$6,436
Total Functional Expenses$3,685,696$0$0$3,685,696

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,685,696
Total Expenses per Audited Statements$3,685,696
Total Expenses per Form 990$3,685,696
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$859,819
Meter Deposits$257,769

Bond Issues

BondIssuerIssuedIssue PricePurpose
BRefunding Series 20152015-03-30$11,900,000Advance refund the 2010 bond issue
ARefunding Series 20132013-04-30$6,580,000Advance payoff of rural development and anrc loans

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$11,900,000-$11,460,000$437,709
A$6,580,000-$6,130,157$237,343

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 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
2018-03-26
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
20

Preparer

Firm
Przybysz & Associates Cpas Pc
Address
4200 JENNY LIND RD STE B, FORT SMITH, AR 72901
Preparer
Marc Lux CPA
Phone
4796490888
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt1437709
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt06130157
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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
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IRS990/TerminateOperationsInd0false
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY DUBOISE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04799964296
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-26
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ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:58:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202759879

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,656,701
Liabilities
$24,365,982
Net assets
$5,290,719
Revenue
$4,432,029
Expenses
$3,685,696
Net income
$746,333
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