Civic Intelligence

Black River Water System Inc

990 • Fiscal year 2022 • EIN 72-0985101

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 20, 2023

Organization Profile
PO Box 624Harrisonburg, LA 71340

(318) 744-0308

Siviq Scores

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

Liabilities / Assets

97th percentile

0.87x

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

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

4.69x

Higher debt load relative to revenue than 91% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Net Margin

91st percentile

37%

Higher net margin than 91% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

66th percentile

$0

Higher top officer pay than 66% of similar nonprofits.

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

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Asset Growth

10th percentile

-5.1%

Faster asset growth than 10% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

7th percentile

-17%

Faster revenue growth than 7% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$4,025,387

Down $218,299 (-5.1%) from 2021

Net Assets

Up

$522,715

Up $273,955 (+110%) from 2021

Liabilities

Down

$3,502,672

Down $492,254 (-12%) from 2021

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin91st percentile

Revenue

Down

$747,430

Down $152,250 (-17%) from 2021

Expenses

Down

$473,475

Down $249,840 (-35%) from 2021

Net Income

Up

$273,955

Up $97,590 (+55%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$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

2022

Assets$4,025,387
Liabilities$3,502,672
Net Assets$522,715
Open 2022 Filing

Operations Trend

Revenue Growth7th percentile

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

2022

Revenue$747,430
Expenses$473,475
Net Income$273,955
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 20, 2023
Return Version
2022v5.0
Gross Receipts
$747,430
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$3,518,705$3,746,924▲ $228,219
Cash and Non-Interest-Bearing Accounts$206,477$159,614▼ $46,863
Savings and Temporary Cash Investments$49,934$50,071▲ $137
Accounts Receivable$18,905$38,597▲ $19,692
Pledges and Grants Receivable$449,665$30,181▼ $419,484
Total Assets$4,243,686$4,025,387▼ $218,299
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,385,800$3,315,843▼ $69,957
Accounts Payable and Accrued Expenses$559,398$126,568▼ $432,830
Other Liabilities$49,728$60,261▲ $10,533
Total Liabilities$3,994,926$3,502,672▼ $492,254
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,760$522,715▲ $273,955
Total Net Assets Fund Balance$248,760$522,715▲ $273,955
Total Liabilities and Net Assets / Fund Balance$4,243,686$4,025,387▼ $218,299

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,737,784$966,979-
Land$9,140--
Compensation and Service Providers
Top Officer Pay66th percentile

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Womack and Sons ConstructiConstruction5739 Hwy 8, Harrisonburg, LA 71340$286,353
JCP Management IncManagementrepairsPO Box 624, Harrisonburg, LA 71340$143,989
Revenue and Support

Revenue Composition

Contributions and Grants
$408,328
Program Service Revenue
$338,937
Investment Income
$165
Other Revenue
$0
Change in Net Assets
$273,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$473,475
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
All Other Expenses---$124,909
Fees for Services Management---$78,856
Interest---$65,827
Depreciation Depletion---$61,418
Insurance---$12,357
Fees for Services Accounting---$4,606
Office Expenses---$3,834
Other Expenses---$2,691
Total Functional Expenses$0$0$0$473,475
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
URAF Liability$38,451
Customer deposits$21,810
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 - $78856”

Part VI Line 6

“All water customers are considered 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 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
% Chria Freeman
Phone
3187440308
Address
PO Box 624, Harrisonburg, LA 71340

Signing Officer

Name
Chria Freeman
Title
President
Phone
3184813933
Signed
2023-06-20
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
Supplemental Narrative

Additional Explanations

Part IX Line 24E

“Line relocation expense Total expenses - $122436.00 Program service expenses - $0.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”

Part IX Line 24E

“Dues and subscriptions Total expenses - $2317.00 Program service expenses - $0.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”

Part IX Line 24E

“Other Total expenses - $156.00 Program service expenses - $0.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”

Raw XML Appendix348 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.

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IRS990/OtherExpensesGrp/Desc1Utilities and telephone
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JCP Management, Inc. - Management services - $78856
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All water customers are considered members of the water system.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors are elected by members of the water system.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is reviewed by JCP Management personnel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Performed by Board of Directors and assisted by JCP Management personnel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No such requests were made.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Line relocation expense Total expenses - $122436.00 Program service expenses - $0.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Dues and subscriptions Total expenses - $2317.00 Program service expenses - $0.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Other Total expenses - $156.00 Program service expenses - $0.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part IX Line 24e
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04243686
IRS990/TotalAssetsEOYAmt04025387
IRS990/TotalAssetsGrp/BOYAmt04243686
IRS990/TotalAssetsGrp/EOYAmt04025387
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IRS990/TotalContributionsAmt0408328
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0473475
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03994926
IRS990/TotalLiabilitiesEOYAmt03502672
IRS990/TotalLiabilitiesGrp/BOYAmt03994926
IRS990/TotalLiabilitiesGrp/EOYAmt03502672
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0248760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0522715
IRS990/TotalProgramServiceExpensesAmt0285212
IRS990/TotalProgramServiceRevenueAmt0338937
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0339102
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04025387
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIA FREEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03184813933
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Black River Water System Inc
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ReturnHeader/Filer/InCareOfNm0% Chria Freeman
ReturnHeader/Filer/PhoneNum03187440308
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ReturnHeader/Filer/USAddress/CityNm0Harrisonburg
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464448883
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M CARLEEN DUMAS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0369 DONALDSON RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CALHOUN
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071225
ReturnHeader/PreparerPersonGrp/PhoneNum03186445726
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLEEN DUMAS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-06-20T14:39:45-05:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FREEMAN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,025,387
Liabilities
$3,502,672
Net assets
$522,715
Revenue
$747,430
Expenses
$473,475
Net income
$273,955
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