Civic Intelligence

James Fork Regional Water District

990 • Fiscal year 2021 • EIN 71-0413650

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 23, 2022

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

0.80x

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

2021 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

96th percentile

5.97x

Higher debt load relative to revenue than 96% of similar nonprofits.

2021 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2021

Net Margin

3rd percentile

-9.4%

Higher net margin than 3% of similar nonprofits.

2021 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2021

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.

2021 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2021

Asset Growth

4th percentile

-3.8%

Faster asset growth than 4% of similar nonprofits.

2021 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

56th percentile

3.0%

Faster revenue growth than 56% of similar nonprofits.

2021 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$26,781,468

Down $1,048,808 (-3.8%) from 2020

Net Assets

Down

$5,246,336

Down $216,792 (-4.0%) from 2020

Liabilities

Down

$21,535,132

Down $832,016 (-3.7%) from 2020

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin3rd percentile

Revenue

Up

$3,609,645

Up $104,811 (+3.0%) from 2020

Expenses

Down

$3,948,719

Down $203,315 (-4.9%) from 2020

Net Income

Up

-$339,074

Up $308,126 (+48%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2021

Assets$26,781,468
Liabilities$21,535,132
Net Assets$5,246,336
Open 2021 Filing

Operations Trend

Revenue Growth56th 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

2021

Revenue$3,609,645
Expenses$3,948,719
Net Income-$339,074
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 23, 2022
Return Version
2021v4.0
Gross Receipts
$3,609,645
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$23,489,753$22,497,731▼ $992,022
Rtn Earn Endowment Incm Other Fnds$5,463,128$5,246,336▼ $216,792
Savings and Temporary Cash Investments$1,579,153$1,582,498▲ $3,345
Intangible Assets$1,138,701$1,102,786▼ $35,915
Investments Other Securities$666,911$519,935▼ $146,976
Cash and Non-Interest-Bearing Accounts$309,978$494,855▲ $184,877
Accounts Receivable$350,476$352,316▲ $1,840
Prepaid Expenses and Deferred Charges$84,875$139,146▲ $54,271
Total Assets$27,830,276$26,781,468▼ $1,048,808
Other Assets Total$210,429$92,201▼ $118,228
Liabilities
Tax Exempt Bond Liabilities$19,710,000$18,990,000▼ $720,000
Mortgage Notes Payable Secured by Investment Property$1,257,801$1,234,494▼ $23,307
Other Liabilities$1,303,175$1,223,789▼ $79,386
Accounts Payable and Accrued Expenses$96,172$86,849▼ $9,323
Total Liabilities$22,367,148$21,535,132▼ $832,016
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,463,128$5,246,336▼ $216,792
Total Liabilities and Net Assets / Fund Balance$27,830,276$26,781,468▼ $1,048,808

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,426,689$20,937,687$42,364,376
Equipment$258,780$1,347,360$1,606,140
Land$657,742-$657,742
Buildings$154,520$269,763$424,283
Compensation and Service Providers
Top Officer Pay6th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,514,737
Investment Income
$3,803
Other Revenue
$91,105
Change in Net Assets
$-339,074

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,609,645
Total Revenue per Audited Statements
$3,609,645
Total Revenue per Form 990
$3,609,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,065,036
Salaries, Compensation, and Employee Benefits$883,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,129,366--$1,129,366
Other Salaries and Wages$732,295--$732,295
Interest$517,552--$517,552
Insurance$258,517--$258,517
All Other Expenses$220,502--$220,502
Other Expenses$138,163--$138,163
Pension Plan Contributions$93,669--$93,669
Payroll Taxes$57,719--$57,719
Fees for Services Other$45,693--$45,693
Information Technology$13,767--$13,767
Office Expenses$7,395--$7,395
Travel$3,840--$3,840
Total Functional Expenses$3,948,719$0$0$3,948,719

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,948,719
Total Expenses per Form 990$3,948,719
Total Expenses per Audited Statements$3,826,437
Expenses Not Reported on Form 990$-122,282
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
Deferred Inflows Related to Pension$500,864
Meter Deposits$280,253
Net Pension Liability$271,036
Unamortized Bond Premiums$171,636

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
2022-06-23
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
16

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 122,282”

Financial Statement Notes

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

“Gasb 68 pension adjustment -122,282”

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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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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020937687
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042364376
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1280253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2271036
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3171636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOWS RELATED TO PENSION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1METER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3UNAMORTIZED BOND PREMIUMS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GASB 68 PENSION ADJUSTMENT -122,282
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0REFUNDING SERIES 2020A ADVANCE REFUND THE 2013 BOND ISSUE AND EARLY PAYOFF 5 RURAL DEVELOPMENT LOANS.
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1REFUNDING SERIES 2021 ADVANCE REFUND THE 2015 BOND ISSUE.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1PURPOSE OF ISSUE DESCRIPTION
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02020-12-02
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12021-01-21
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt09565000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt19670000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0REFUNDING SERIES 2020A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1REFUNDING SERIES 2021
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0ADVANCE REFUND THE 2013 BOND ISSUE AND EARLY PAYOFF 5 RURAL DEVELOPMENT LOANS.
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1ADVANCE REFUND THE 2015 BOND ISSUE.
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0162324
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt1196897
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt05055000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt110145000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt09565000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt19670000
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/ExplanationTxt3GASB 68 PENSION ADJUSTMENT 122,282
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt018990000
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IRS990/TotalAssetsGrp/BOYAmt027830276
IRS990/TotalAssetsGrp/EOYAmt026781468
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03948719
IRS990/TotalFunctionalExpensesGrp/TotalAmt03948719
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022367148
IRS990/TotalLiabilitiesEOYAmt021535132
IRS990/TotalLiabilitiesGrp/BOYAmt022367148
IRS990/TotalLiabilitiesGrp/EOYAmt021535132
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IRS990/TotalProgramServiceExpensesAmt03948719
IRS990/TotalProgramServiceRevenueAmt03514737
IRS990/TotalRevenueGrp/ExclusionAmt03803
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03605842
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03609645
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027830276
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026781468
IRS990/TravelGrp/ProgramServicesAmt03840
IRS990/TravelGrp/TotalAmt03840
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04900 SCOTTS WAY
IRS990/USAddress/CityNm0HACKETT
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072937
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.JAMESFORKWATER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY DUBOISE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04799964296
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-23

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,781,468
Liabilities
$21,535,132
Net assets
$5,246,336
Revenue
$3,609,645
Expenses
$3,948,719
Net income
-$339,074
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