Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
990 • Fiscal year 2020 • EIN 71-0413650
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
5th percentile
Higher top officer pay than 5% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Assets
Down$27,830,276
Down $1,478,217 (-5.0%) from 2019
Net Assets
Down$5,463,128
Down $792,198 (-13%) from 2019
Liabilities
Down$22,367,148
Down $686,019 (-3.0%) from 2019
Revenue
Down$3,504,834
Down $338,943 (-8.8%) from 2019
Expenses
Up$4,152,034
Up $413,886 (+11%) from 2019
Net Income
Down-$647,200
Down $752,829 (-713%) from 2019
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $24,478,369 | $23,489,753 | ▼ $988,616 |
| Rtn Earn Endowment Incm Other Fnds | $6,255,326 | $5,463,128 | ▼ $792,198 |
| Savings and Temporary Cash Investments | $1,587,973 | $1,579,153 | ▼ $8,820 |
| Intangible Assets | $1,221,901 | $1,138,701 | ▼ $83,200 |
| Investments Other Securities | $971,097 | $666,911 | ▼ $304,186 |
| Accounts Receivable | $332,078 | $350,476 | ▲ $18,398 |
| Cash and Non-Interest-Bearing Accounts | $435,008 | $309,978 | ▼ $125,030 |
| Prepaid Expenses and Deferred Charges | $32,627 | $84,875 | ▲ $52,248 |
| Total Assets | $29,308,493 | $27,830,276 | ▼ $1,478,217 |
| Other Assets Total | $249,440 | $210,429 | ▼ $39,011 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $15,780,000 | $19,710,000 | ▲ $3,930,000 |
| Other Liabilities | $1,016,988 | $1,265,275 | ▲ $248,287 |
| Mortgage Notes Payable Secured by Investment Property | $6,035,929 | $1,257,801 | ▼ $4,778,128 |
| Accounts Payable and Accrued Expenses | $108,809 | $96,172 | ▼ $12,637 |
| Deferred Revenue | $111,441 | $37,900 | ▼ $73,541 |
| Total Liabilities | $23,053,167 | $22,367,148 | ▼ $686,019 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $6,255,326 | $5,463,128 | ▼ $792,198 |
| Total Liabilities and Net Assets / Fund Balance | $29,308,493 | $27,830,276 | ▼ $1,478,217 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $22,402,054 | $19,881,999 | $42,284,053 |
| Equipment | $262,608 | $1,317,572 | $1,580,180 |
| Land | $657,742 | - | $657,742 |
| Buildings | $167,349 | $256,934 | $424,283 |
| Name | Title |
|---|---|
| Terry Duboise | Chairman |
| Dr Steve Roberts | Director |
| Gene Wahl | Director |
| Shirley Walters | Director |
| Stanhope Wilkinson | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,227,343 |
| Salaries, Compensation, and Employee Benefits | $924,691 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $1,119,676 | - | - | $1,119,676 |
| Interest | $793,965 | - | - | $793,965 |
| Other Salaries and Wages | $702,116 | - | - | $702,116 |
| Insurance | $233,322 | - | - | $233,322 |
| All Other Expenses | $195,316 | - | - | $195,316 |
| Pension Plan Contributions | $169,923 | - | - | $169,923 |
| Other Expenses | $161,897 | - | - | $161,897 |
| Payroll Taxes | $52,652 | - | - | $52,652 |
| Fees for Services Other | $26,376 | - | - | $26,376 |
| Information Technology | $13,254 | - | - | $13,254 |
| Office Expenses | $11,887 | - | - | $11,887 |
| Total Functional Expenses | $4,152,034 | $0 | $0 | $4,152,034 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,152,034 |
| Total Expenses per Audited Statements | $4,152,034 |
| Total Expenses per Form 990 | $4,152,034 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $989,202 |
| Meter Deposits | $276,073 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | Refunding Series 2015 | 2015-03-30 | $11,900,000 | Advance refund the 2010 bond issue |
| B | Refunding Series 2020a | 2020-12-02 | $9,565,000 | Advance refund the 2013 bond issue and early payoff 5 rural development loans. |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $11,900,000 | - | $11,460,000 | $437,709 |
| B | $9,565,000 | - | $5,055,000 | $162,324 |
“Prior to submission, the form 990 was reviewed by the board.”
“Board members are required to disclose any potential conflicts of interest.”
“A copy of the form 990 is located at their office and is available for ins pection upon request.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 108809 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 96172 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 332078 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 350476 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE WATER TO RESIDENTS IN SOUTH SEBASTIAN AND PORTIONS OF SCOTT COUNTY ARKANSAS |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 195316 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 195316 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DONNA STROZIER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4799964296 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2500 MT ZION ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GREENWOOD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 72936 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 435008 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 309978 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 19036 |
| IRS990/CYOtherExpensesAmt | 0 | 3227343 |
| IRS990/CYOtherRevenueAmt | 0 | 91105 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3394693 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -647200 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 924691 |
| IRS990/CYTotalExpensesAmt | 0 | 4152034 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3504834 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 111441 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 37900 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1119676 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1119676 |
| IRS990/Desc | 0 | SALES OF WATER TO RESIDENTS IN SOUTH SEBASTIAN AND PORTION OF SCOTT COUNTY ARKANSAS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 4152034 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 26376 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 26376 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TERRY DUBOISE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR STEVE ROBERTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GENE WAHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SHIRLEY WALTERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STANHOPE WILKINSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1967 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 2500 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 2500 |
| IRS990/GrossReceiptsAmt | 0 | 3504834 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 13254 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 13254 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 233322 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 233322 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 1221901 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 1138701 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 793965 |
| IRS990/InterestGrp/TotalAmt | 0 | 793965 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 16536 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16536 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 971097 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 666911 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 21456505 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 24478369 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 23489753 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 44946258 |
| IRS990/LegalDomicileStateCd | 0 | AR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 3394693 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SALES OF WATER TO RESIDENTS IN SOUTH SEBASTIAN AND PORTION OF SCOTT COUNTY ARKANSAS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 6035929 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1257801 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6255326 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5463128 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 2500 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 2500 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11887 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11887 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 249440 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 210429 |
| IRS990/OtherExpensesGrp/Desc | 0 | CHEMICAL PURCHASES |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | BOND ISSUE COSTS |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES AND TELEPHONE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 334962 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 174364 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 162324 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 161897 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 334962 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 174364 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 162324 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 161897 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1016988 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1265275 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | COURT ORDERED INSTALLMENT |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 91105 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 91105 |
| IRS990/OtherRevenueTotalAmt | 0 | 91105 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 702116 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 702116 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 110141 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 52652 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 52652 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 169923 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 169923 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 32627 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 84875 |
| IRS990/PrincipalOfficerNm | 0 | TERRY DUBOISE |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -144998 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3394693 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3394693 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 332016 |
| IRS990/PYInvestmentIncomeAmt | 0 | 47547 |
| IRS990/PYOtherExpensesAmt | 0 | 2915576 |
| IRS990/PYOtherRevenueAmt | 0 | 91105 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3373109 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 105629 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 822572 |
| IRS990/PYTotalExpensesAmt | 0 | 3738148 |
| IRS990/PYTotalRevenueAmt | 0 | 3843777 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -647200 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3394693 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 6255326 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 5463128 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1587973 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1579153 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 167349 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 256934 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 424283 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 262608 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1317572 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1580180 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4152034 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 657742 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 657742 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 22402054 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 19881999 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 42284053 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 989202 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 276073 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | METER DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3504834 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 23489753 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4152034 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1265275 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3504834 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3504834 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4152034 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | false |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 1 | false |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 0 | REFUNDING SERIES 2015 ADVANCE REFUND THE 2010 BOND ISSUE |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 1 | REFUNDING SERIES 2020A ADVANCE REFUND THE 2013 BOND ISSUE AND EARLY PAYOFF 5 RURAL DEVELOPMENT LOANS. |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PURPOSE OF ISSUE DESCRIPTION |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PURPOSE OF ISSUE DESCRIPTION |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2015-03-30 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 1 | 2020-12-02 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 11900000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 1 | 9565000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | REFUNDING SERIES 2015 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 1 | REFUNDING SERIES 2020A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | ADVANCE REFUND THE 2010 BOND ISSUE |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 1 | ADVANCE REFUND THE 2013 BOND ISSUE AND EARLY PAYOFF 5 RURAL DEVELOPMENT LOANS. |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 1 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 1 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 0 | 437709 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 1 | 162324 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 1 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 1 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt | 0 | 11460000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt | 1 | 5055000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 11900000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 1 | 9565000 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PRIOR TO SUBMISSION, THE FORM 990 WAS REVIEWED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A COPY OF THE FORM 990 IS LOCATED AT THEIR OFFICE AND IS AVAILABLE FOR INS PECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 15780000 |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 19710000 |
| IRS990/TaxExemptBondsInd | 0 | true |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 29308493 |
| IRS990/TotalAssetsEOYAmt | 0 | 27830276 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 29308493 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 27830276 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 16 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 4152034 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4152034 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 23053167 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 22367148 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 23053167 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 22367148 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6255326 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5463128 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 4152034 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3394693 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 19036 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3485798 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3504834 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 29308493 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 27830276 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4900 SCOTTS WAY |
| IRS990/USAddress/CityNm | 0 | HACKETT |
| IRS990/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/USAddress/ZIPCd | 0 | 72937 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.JAMESFORKWATER.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TERRY DUBOISE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4799964296 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-06-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JAMES FORK REGIONAL WATER DISTRICT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JAME |
| ReturnHeader/Filer/EIN | 0 | 710413650 |
| ReturnHeader/Filer/PhoneNum | 0 | 4799964296 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2500 MT ZION ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GREENWOOD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72936 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PRZYBYSZ & ASSOCIATES CPAS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4200 JENNY LIND RD STE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FORT SMITH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.