Civic Intelligence

Black River Water System Inc

990 • Fiscal year 2023 • EIN 72-0985101

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 07, 2024

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

96th percentile

0.84x

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

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

6.56x

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

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Net Margin

76th percentile

20%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Asset Growth

31st percentile

-1.7%

Faster asset growth than 31% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-32%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$3,956,447

Down $68,940 (-1.7%) from 2022

Net Assets

Up

$626,471

Up $103,756 (+20%) from 2022

Liabilities

Down

$3,329,976

Down $172,696 (-4.9%) from 2022

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin76th percentile

Revenue

Down

$507,508

Down $239,922 (-32%) from 2022

Expenses

Down

$403,752

Down $69,723 (-15%) from 2022

Net Income

Down

$103,756

Down $170,199 (-62%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2023

Assets$3,956,447
Liabilities$3,329,976
Net Assets$626,471
Open 2023 Filing

Operations Trend

Revenue Growth5th 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

2023

Revenue$507,508
Expenses$403,752
Net Income$103,756
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 7, 2024
Return Version
2023v5.1
Gross Receipts
$507,508
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$3,746,924$3,647,134▼ $99,790
Cash and Non-Interest-Bearing Accounts$159,614$186,724▲ $27,110
Savings and Temporary Cash Investments$50,071$80,319▲ $30,248
Accounts Receivable$38,597$42,270▲ $3,673
Pledges and Grants Receivable$30,181--
Total Assets$4,025,387$3,956,447▼ $68,940
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,315,843$3,244,095▼ $71,748
Other Liabilities$60,261$62,151▲ $1,890
Accounts Payable and Accrued Expenses$126,568$23,730▼ $102,838
Total Liabilities$3,502,672$3,329,976▼ $172,696
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$522,715$626,471▲ $103,756
Total Net Assets Fund Balance$522,715$626,471▲ $103,756
Total Liabilities and Net Assets / Fund Balance$4,025,387$3,956,447▼ $68,940

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,637,994$1,066,769-
Land$9,140--
Compensation and Service Providers
Top Officer Pay69th percentile

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 repair maintPO Box 624, Harrisonburg, LA 71340$164,701
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$505,652
Investment Income
$1,856
Other Revenue
$0
Change in Net Assets
$103,756
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$403,752
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---$103,368
Depreciation Depletion---$99,790
Interest---$64,035
Insurance---$20,700
All Other Expenses---$7,038
Other Expenses---$6,505
Office Expenses---$3,704
Fees for Services Accounting---$2,106
Total Functional Expenses$0$0$0$403,752
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 meter deposits$23,700
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, maintenance and repairs - $164701”

Part VI Line 6

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

Part VI Line 6

“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, 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
3187440308
Signed
2024-07-07
Discuss with paid preparer
Yes

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
Raw XML Appendix325 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/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd071343
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS FREEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03187440308
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-07
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02024-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLEEN DUMAS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-07-07T13:33:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FREEMAN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,956,447
Liabilities
$3,329,976
Net assets
$626,471
Revenue
$507,508
Expenses
$403,752
Net income
$103,756
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)12 • $1M-$5M nonprofits