Civic Intelligence

Black River Water System Inc

EIN 72-0985101 • 501(c)12 • Harrisonburg, LA

Profile

Provide water service to members.

PO Box 624Harrisonburg, LA 71340
Siviq Scores

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

Liabilities / Assets

96th percentile

0.82x

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

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

6.56x

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

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

14%

Higher net margin than 64% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

42nd percentile

-0.1%

Faster asset growth than 42% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-2.1%

Faster revenue growth than 22% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$3,952,997

Down $3,450 (-0.1%) from 2023

Liabilities

Down

$3,256,418

Down $73,558 (-2.2%) from 2023

Net Assets

Up

$696,579

Up $70,108 (+11%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin64th percentile

Revenue

Down

$496,698

Down $10,810 (-2.1%) from 2023

Expenses

Up

$426,590

Up $22,838 (+5.7%) from 2023

Net Income

Down

$70,108

Down $33,648 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $695,674Liabilities 2011: $369,745Net Assets 2011: $325,9292011Assets 2012: $690,243Liabilities 2012: $342,808Net Assets 2012: $347,4352012Assets 2013: $687,191Liabilities 2013: $318,179Net Assets 2013: $369,0122013Assets 2014: $658,560Liabilities 2014: $296,290Net Assets 2014: $362,2702014Assets 2015: $617,575Liabilities 2015: $272,531Net Assets 2015: $345,0442015Assets 2016: $565,074Liabilities 2016: $243,722Net Assets 2016: $321,3522016Assets 2017: $482,613Liabilities 2017: $338,660Net Assets 2017: $143,9532017Assets 2018: $456,716Liabilities 2018: $298,345Net Assets 2018: $158,3712018Assets 2019: $395,642Liabilities 2019: $255,279Net Assets 2019: $140,3632019Assets 2020: $3,130,427Liabilities 2020: $3,058,032Net Assets 2020: $72,3952020Assets 2021: $4,243,686Liabilities 2021: $3,994,926Net Assets 2021: $248,7602021Assets 2022: $4,025,387Liabilities 2022: $3,502,672Net Assets 2022: $522,7152022Assets 2023: $3,956,447Liabilities 2023: $3,329,976Net Assets 2023: $626,4712023Assets 2024: $3,952,997Liabilities 2024: $3,256,418Net Assets 2024: $696,5792024

Highlighted filing

2024

Assets$3,952,997
Liabilities$3,256,418
Net Assets$696,579
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$1.0M$500K$0-$500KRevenue 2011: $173,261Expenses 2011: $136,107Net Income 2011: $37,1542011Revenue 2012: $155,803Expenses 2012: $140,112Net Income 2012: $15,6912012Revenue 2013: $163,450Expenses 2013: $141,873Net Income 2013: $21,5772013Revenue 2014: $139,408Expenses 2014: $146,150Net Income 2014: -$6,7422014Revenue 2015: $146,082Expenses 2015: $163,308Net Income 2015: -$17,2262015Revenue 2016: $136,474Expenses 2016: $160,166Net Income 2016: -$23,6922016Revenue 2017: $223,131Expenses 2017: $250,182Net Income 2017: -$27,0512017Revenue 2018: $267,127Expenses 2018: $252,709Net Income 2018: $14,4182018Revenue 2019: $252,428Expenses 2019: $270,436Net Income 2019: -$18,0082019Revenue 2020: $251,496Expenses 2020: $314,946Net Income 2020: -$63,4502020Revenue 2021: $899,680Expenses 2021: $723,315Net Income 2021: $176,3652021Revenue 2022: $747,430Expenses 2022: $473,475Net Income 2022: $273,9552022Revenue 2023: $507,508Expenses 2023: $403,752Net Income 2023: $103,7562023Revenue 2024: $496,698Expenses 2024: $426,590Net Income 2024: $70,1082024

Highlighted filing

2024

Revenue$496,698
Expenses$426,590
Net Income$70,108
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,952,997
Liabilities
$3,256,418
Net assets
$696,579
Revenue
$496,698
Expenses
$426,590
Net income
$70,108
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.95$3.26$0.70$0.50$0.43$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.96$3.33$0.63$0.51$0.40$0.10
2022Detailed filing. Detailed filing data is available for this year.$4.03$3.50$0.52$0.75$0.47$0.27
2021Detailed filing. Detailed filing data is available for this year.$4.24$3.99$0.25$0.90$0.72$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.13$3.06$0.07$0.25$0.31$0.06
2019Summary only. Only limited summary data is available for this year.$0.40$0.26$0.14$0.25$0.27$0.02
2018Summary only. Only limited summary data is available for this year.$0.46$0.30$0.16$0.27$0.25$0.01
2017Summary only. Only limited summary data is available for this year.$0.48$0.34$0.14$0.22$0.25$0.03
2016Summary only. Only limited summary data is available for this year.$0.57$0.24$0.32$0.14$0.16$0.02
2015Summary only. Only limited summary data is available for this year.$0.62$0.27$0.35$0.15$0.16$0.02
2014Summary only. Only limited summary data is available for this year.$0.66$0.30$0.36$0.14$0.15$0.01
2013Summary only. Only limited summary data is available for this year.$0.69$0.32$0.37$0.16$0.14$0.02
2012Summary only. Only limited summary data is available for this year.$0.69$0.34$0.35$0.16$0.14$0.02
2011Summary only. Only limited summary data is available for this year.$0.70$0.37$0.33$0.17$0.14$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$496,698
Mission and Program Overview

Mission

Provide water service to members.

Provide water service to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,647,134$3,547,343▼ $99,791
Cash and Non-Interest-Bearing Accounts$186,724$260,613▲ $73,889
Savings and Temporary Cash Investments$80,319$107,006▲ $26,687
Accounts Receivable$42,270$38,035▼ $4,235
Total Assets$3,956,447$3,952,997▼ $3,450
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,244,095$3,170,495▼ $73,600
Other Liabilities$62,151$63,051▲ $900
Accounts Payable and Accrued Expenses$23,730$22,872▼ $858
Total Liabilities$3,329,976$3,256,418▼ $73,558
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$626,471$696,579▲ $70,108
Total Net Assets Fund Balance$626,471$696,579▲ $70,108
Total Liabilities and Net Assets / Fund Balance$3,956,447$3,952,997▼ $3,450

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,538,203$1,166,559-
Land$9,140--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Chris FreemanPresident
Calvin Holley JrVice President
David ChevallierDirector
Jackie AdamsDirector
Juan McclureDirector
Johnnie AdamsSecretaryTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
JCP Management IncManagement and repairPO Box 624, Harrisonburg, LA 71340$166,746
Revenue and Support

Revenue Composition

Contributions and Grants
$16,301
Program Service Revenue
$477,473
Investment Income
$2,924
Other Revenue
$0
Change in Net Assets
$70,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$426,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$103,092
Depreciation Depletion---$99,790
Interest---$62,179
Insurance---$32,876
Other Expenses---$15,321
All Other Expenses---$7,720
Office Expenses---$4,586
Fees for Services Accounting---$1,235
Total Functional Expenses$0$0$0$426,590
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
URAF liability$38,451
Customer deposits$24,600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
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
Yes

Governance Explanations

Part VI Line 3

“JCP Management, Inc. - management services - $103,092”

Part VI Line 6

“All property owners who are served by the water system are considered”

Part VI Line 6

“members of the water system.”

Part VI Line 7A

“The Board of Directors are elected by members of the water system.”

Part VI Line 11B

“Form 990 is reviewed by JCP Management, Inc., personnel.”

Part VI Line 12C

“Performed by Board of Directors and assisted by JCP Management personnel.”

Part VI Line 19

“No such requests were made.”

Filing and Contact Details

Filer

Filer Name
Black River Water System Inc
EIN
72-0985101
In Care Of
% Chris Freeman
Phone
3187440308
Address
PO Box 624, Harrisonburg, LA 71340

Signing Officer

Name
Chris Freeman
Title
President
Phone
3184813933
Signed
2025-08-28
Discuss with paid preparer
No

Organization Details

Principal Officer
Chris Freeman
Formed
1969
Legal Domicile
La
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
M Carleen Dumas CPA
Address
369 DONALDSON RD, CALHOUN, LA 71225
Preparer
Carleen Dumas
Phone
3186445726
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JCP Management, Inc. - management services - $103,092
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All property owners who are served by the water system are considered
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2members of the water system.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors are elected by members of the water system.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is reviewed by JCP Management, Inc., personnel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Performed by Board of Directors and assisted by JCP Management personnel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No such requests were made.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI Line 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03956447
IRS990/TotalAssetsEOYAmt03952997
IRS990/TotalAssetsGrp/BOYAmt03956447
IRS990/TotalAssetsGrp/EOYAmt03952997
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016301
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0426590
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03329976
IRS990/TotalLiabilitiesEOYAmt03256418
IRS990/TotalLiabilitiesGrp/BOYAmt03329976
IRS990/TotalLiabilitiesGrp/EOYAmt03256418
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0626471
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0696579
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0364411
IRS990/TotalProgramServiceRevenueAmt0477473
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0480397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0496698
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03956447
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03952997
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02386 Hwy 84
IRS990/USAddress/CityNm0Jonesville
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd071343
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS FREEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03184813933
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Black River Water System Inc
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0720985101
ReturnHeader/Filer/InCareOfNm0% Chris Freeman
ReturnHeader/Filer/PhoneNum03187440308
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 624
ReturnHeader/Filer/USAddress/CityNm0Harrisonburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd071340
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464448883
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M CARLEEN DUMAS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0369 DONALDSON RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CALHOUN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071225
ReturnHeader/PreparerPersonGrp/PhoneNum03186445726
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLEEN DUMAS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-28T16:38:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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