Civic Intelligence

Sallal Water Association

EIN 23-7091727 • 501(c)12 • North Bend, WA

View Organization Page

Profile

Provide potable water to membership

PO Box 378North Bend, WA 98045

sallal.com

Siviq Scores

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

Liabilities / Assets

28th percentile

0.32x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

4.03x

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

501(c)12 • $25M-$50M nonprofits • Source year 2022

Net Margin

7th percentile

-5.0%

Higher net margin than 7% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

93rd percentile

16%

Faster asset growth than 93% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

18th percentile

-1.3%

Faster revenue growth than 18% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$28,240,435

Down $380,744 (-1.3%) from 2022

Liabilities

Down

$8,739,959

Down $294,874 (-3.3%) from 2022

Net Assets

Down

$19,500,476

Down $85,870 (-0.4%) from 2022

Operations
Liabilities / Revenue91st percentileNet Margin7th percentile

Revenue

Up

$2,435,406

Up $191,745 (+8.5%) from 2022

Expenses

Up

$2,921,426

Up $566,161 (+24%) from 2022

Net Income

Down

-$486,020

Down $374,416 (-335%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$30M$20M$10M$0Assets 2010: $8,439,371Liabilities 2010: $3,470,138Net Assets 2010: $4,969,2332010Assets 2011: $8,293,971Liabilities 2011: $3,389,975Net Assets 2011: $4,903,9962011Assets 2012: $8,740,356Liabilities 2012: $3,313,549Net Assets 2012: $5,426,8072012Assets 2013: $8,856,700Liabilities 2013: $3,219,281Net Assets 2013: $5,637,4192013Assets 2014: $8,890,442Liabilities 2014: $3,126,424Net Assets 2014: $5,764,0182014Assets 2015: $8,744,884Liabilities 2015: $2,757,769Net Assets 2015: $5,987,1152015Assets 2016: $8,710,650Liabilities 2016: $2,645,349Net Assets 2016: $6,065,3012016Assets 2017: $9,442,586Liabilities 2017: $2,542,424Net Assets 2017: $6,900,1622017Assets 2018: $9,684,274Liabilities 2018: $2,387,963Net Assets 2018: $7,296,3112018Assets 2019: $10,233,308Liabilities 2019: $2,342,850Net Assets 2019: $7,890,4582019Assets 2020: $12,917,747Liabilities 2020: $2,391,437Net Assets 2020: $10,526,3102020Assets 2021: $24,710,090Liabilities 2021: $7,966,062Net Assets 2021: $16,744,0282021Assets 2022: $28,621,179Liabilities 2022: $9,034,833Net Assets 2022: $19,586,3462022Assets 2023: $28,240,435Liabilities 2023: $8,739,959Net Assets 2023: $19,500,4762023

Highlighted filing

2023

Assets$28,240,435
Liabilities$8,739,959
Net Assets$19,500,476
Open 2023 Filing

Operations Trend

Revenue Growth18th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,291,5702010Expenses 2011: $1,141,2852011Expenses 2012: $1,184,0322012Revenue 2013: $1,467,220Expenses 2013: $1,256,608Net Income 2013: $210,6122013Revenue 2014: $1,134,684Expenses 2014: $1,256,039Net Income 2014: -$121,3552014Revenue 2015: $1,313,565Expenses 2015: $1,358,922Net Income 2015: -$45,3572015Revenue 2016: $1,262,946Expenses 2016: $1,449,680Net Income 2016: -$186,7342016Revenue 2017: $1,522,951Expenses 2017: $1,455,007Net Income 2017: $67,9442017Revenue 2018: $1,569,845Expenses 2018: $1,560,786Net Income 2018: $9,0592018Revenue 2019: $1,659,313Expenses 2019: $1,835,982Net Income 2019: -$176,6692019Revenue 2020: $1,799,290Expenses 2020: $1,776,160Net Income 2020: $23,1302020Revenue 2021: $2,273,053Expenses 2021: $2,008,704Net Income 2021: $264,3492021Revenue 2022: $2,243,661Expenses 2022: $2,355,265Net Income 2022: -$111,6042022Revenue 2023: $2,435,406Expenses 2023: $2,921,426Net Income 2023: -$486,0202023

Highlighted filing

2023

Revenue$2,435,406
Expenses$2,921,426
Net Income-$486,020
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$28,240,435
Liabilities
$8,739,959
Net assets
$19,500,476
Revenue
$2,435,406
Expenses
$2,921,426
Net income
-$486,020
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$28.2$8.74$19.5$2.44$2.92$0.49
2022Detailed filing. Detailed filing data is available for this year.$28.6$9.03$19.6$2.24$2.36$0.11
2021Detailed filing. Detailed filing data is available for this year.$24.7$7.97$16.7$2.27$2.01$0.26
2020Detailed filing. Detailed filing data is available for this year.$12.9$2.39$10.5$1.80$1.78$0.02
2019Detailed filing. Detailed filing data is available for this year.$10.2$2.34$7.89$1.66$1.84$0.18
2018Detailed filing. Detailed filing data is available for this year.$9.68$2.39$7.30$1.57$1.56$0.01
2017Detailed filing. Detailed filing data is available for this year.$9.44$2.54$6.90$1.52$1.46$0.07
2016Detailed filing. Detailed filing data is available for this year.$8.71$2.65$6.07$1.26$1.45$0.19
2015Detailed filing. Detailed filing data is available for this year.$8.74$2.76$5.99$1.31$1.36$0.05
2014Detailed filing. Detailed filing data is available for this year.$8.89$3.13$5.76$1.13$1.26$0.12
2013Detailed filing. Detailed filing data is available for this year.$8.86$3.22$5.64$1.47$1.26$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.74$3.31$5.43$1.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.29$3.39$4.90$1.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.44$3.47$4.97$1.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.0
Gross Receipts
$4,878,478
Mission and Program Overview

Mission

Provide potable water to membership

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,594,464$18,563,505▼ $30,959
Cap Stk Tr Prin Current Funds$12,774,700$12,942,916▲ $168,216
Savings and Temporary Cash Investments$6,023,833$8,188,372▲ $2,164,539
Rtn Earn Endowment Incm Other Fnds$6,811,646$6,557,560▼ $254,086
Cash and Non-Interest-Bearing Accounts$906,349$747,581▼ $158,768
Investments in Publicly Traded Securities$2,866,312$548,302▼ $2,318,010
Accounts Receivable$191,884$160,899▼ $30,985
Prepaid Expenses and Deferred Charges$19,946$11,504▼ $8,442
Total Assets$28,621,179$28,240,435▼ $380,744
Other Assets Total$18,391$20,272▲ $1,881
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,299,309$8,459,867▲ $160,558
Accounts Payable and Accrued Expenses$735,524$280,092▼ $455,432
Total Liabilities$9,034,833$8,739,959▼ $294,874
Net Assets / Fund Balance
Total Net Assets Fund Balance$19,586,346$19,500,476▼ $85,870
Total Liabilities and Net Assets / Fund Balance$28,621,179$28,240,435▼ $380,744

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,147,087$9,490,573$21,637,660
Buildings$5,972,532$263,239$6,235,771
Equipment$128,057$257,280$385,337
Land$315,829-$315,829
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristina ParkerDirector FinanceFT$177,299$39,745$217,044
Kristina ParkerDirector Finance & Admin-$169,539$47,505$217,044
Denny ScottWater SuperiFT$141,317$42,191$183,508
Denny ScottWater Superintendent-$133,817$49,691$183,508
Larry BergmanWater OperatFT$122,688$30,898$153,586
Larry BergmanWater Operator-$115,188$38,398$153,586
Denise SmutnyPresident-$4,000-$4,000
Eric ObrienSecretary-$2,100-$2,100
Lawrence CostelloTrustee-$2,100-$2,100
Rich FormisanoSECRETARY; T-$2,100-$2,100
Shawn MckoneTrustee-$2,100-$2,100
Daylin BakerVice Preside-$1,900-$1,900
Joyce HibmaTreasurer (e-$1,300-$1,300
Donald WiseTreasurer-$500-$500

Highest Paid Contractors

ContractorServicesLocationCompensation
Gray & Osborne INCEngineering1130 RAINIER AVE SOUTH 300, Seattle, WA 98144$138,495
Jonson & Jonson PsLegal2701 FIRST AVE 350, Seattle, WA 98121$129,752
LegacyConstruction8102 SKANSIE AVE, Gig Harbor, WA 98332-7345$122,173
Fury Site Works INCConstructionPO BOX 2118, North Bend, WA 98045$102,672
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,260,086
Investment Income
$172,544
Other Revenue
$2,776
Change in Net Assets
$-486,020

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,435,406
Revenue Not Reported on Form 990
$84,441
Total Revenue per Audited Statements
$2,519,847
Total Revenue per Form 990
$2,435,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,042,092
Salaries, Compensation, and Employee Benefits$879,334
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$774,334
Other Salaries and Wages---$449,014
Interest---$330,156
Current Officers, Directors, Trustees, and Key Employees---$232,406
Fees for Services Legal---$136,262
Insurance---$126,942
Office Expenses---$115,269
Other Employee Benefits---$106,904
Fees for Services Other---$80,779
Payroll Taxes---$64,819
Fees for Services Accounting---$30,000
Pension Plan Contributions---$26,191
Other Expenses---$5,882
Occupancy---$4,183
Total Functional Expenses$0$0$0$2,921,426

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,921,426
Total Expenses per Audited Statements$2,921,426
Total Expenses per Form 990$2,921,426
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization is an association formed to provide water service to its members. The members elect the governing body and have authority over the by-laws. Members may own more than one membership property, however, each member is entitled to only one vote.”

Form 990, Page 6, Part VI, Line 7A

“Trustees of the association are elected by members at the annual meeting. Members have authority over changes in the association's by-laws.”

Form 990, Page 6, Part VI, Line 7B

“Members have authority over changes in the association's by-laws.”

Form 990, Page 6, Part VI, Line 8B

“The bylaws do not delegate authority to any committee.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is presented to the board of trustees for review prior to filing.”

Form 990, Page 6, Part VI, Line 15A

“Annual compensation of the general manager (and other key employees) is determined by the board.”

Form 990, Page 6, Part VI, Line 15B

“All key employees compensation is reviewed by the general manager.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies, and financial statemetns are made available upon request. Financial statements are provided to members by mail in the annual meeting notice.”

Filing and Contact Details

Filer

Filer Name
Sallal Water Association
EIN
23-7091727
Phone
4258883650
Address
PO BOX 378, NORTH BEND, WA 98045

Signing Officer

Name
Denise Smutny
Title
President
Phone
4258883650
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Smutny
Formed
1969
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
8

Preparer

Firm
Finney Neill & Company Ps
Address
9757 GREENWOOD AVE N, SEATTLE, WA 98103
Preparer
Joshua J Breiling CPA
Phone
2062989811
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Membership certificates sold 168,216 contr. In aid of construction 147,493 total 315,709”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association is exempt from federal income tax under section 501(c)(12) of the internal revenue code. The association adopted accounting standards codification (asc) 740-10, relating to accounting for uncertain tax positions. Management has reviewed sallal water association's tax positions and determined there were no uncertain tax positions as of december 31, 2023 and 2022. The association files an exempt organization tax return in the u.s. Federal jurisdiction and is no longer subject to examination by tax authorities before 2020.”

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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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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIR FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt1WATER SUPERI
IRS990/Form990PartVIISectionAGrp/TitleTxt2WATER OPERAT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER (E
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY; T
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-6144
IRS990/GainOrLossGrp/SecuritiesAmt0-64880
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt016477
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02355571
IRS990/GrossReceiptsAmt04878478
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt0126942
IRS990/InterestGrp/TotalAmt0330156
IRS990/InvestmentIncomeGrp/ExclusionAmt0243568
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0243568
IRS990/InvestmentInJointVentureInd0false
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0548302
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010011092
IRS990/LandBldgEquipBasisNetGrp/BOYAmt018594464
IRS990/LandBldgEquipBasisNetGrp/EOYAmt018563505
IRS990/LandBldgEquipCostOrOtherBssAmt028574597
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt022621
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02420451
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt02253576
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE POTABLE WATER TO MEMBERSHIP
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt08299309
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt08459867
IRS990/NetAssetsOrFundBalancesBOYAmt019586346
IRS990/NetAssetsOrFundBalancesEOYAmt019500476
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-64880
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-6144
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-71024
IRS990/NetUnrlzdGainsLossesInvstAmt084441
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt04183
IRS990/OfficeExpensesGrp/TotalAmt0115269
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt018391
IRS990/OtherAssetsTotalGrp/EOYAmt020272
IRS990/OtherChangesInNetAssetsAmt0315709
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0106904
IRS990/OtherExpensesGrp/Desc0SYSTEM MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2BUSINESS TAXES
IRS990/OtherExpensesGrp/Desc3PERMITS
IRS990/OtherExpensesGrp/TotalAmt0292102
IRS990/OtherExpensesGrp/TotalAmt1118505
IRS990/OtherExpensesGrp/TotalAmt227678
IRS990/OtherExpensesGrp/TotalAmt35882
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02776
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02776
IRS990/OtherRevenueTotalAmt02776
IRS990/OtherSalariesAndWagesGrp/TotalAmt0449014
IRS990/OtherSourcesGrossIncomeAmt0253134
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt064819
IRS990/PensionPlanContributionsGrp/TotalAmt026191
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019946
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011504
IRS990/PrincipalOfficerNm0DENISE SMUTNY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER DISTRIBUTION
IRS990/ProgramServiceRevenueGrp/Desc1WATER CONNECTION
IRS990/ProgramServiceRevenueGrp/Desc2SYSTEM MANAGEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02201411
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152165
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02201411
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26510
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt097342
IRS990/PYOtherExpensesAmt01603120
IRS990/PYOtherRevenueAmt0700
IRS990/PYProgramServiceRevenueAmt02145619
IRS990/PYRevenuesLessExpensesAmt0-111604
IRS990/PYSalariesCompEmpBnftPaidAmt0752145
IRS990/PYTotalExpensesAmt02355265
IRS990/PYTotalRevenueAmt02243661
IRS990/ReconcilationRevenueExpnssAmt0-486020
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt06811646
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06557560
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06023833
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08188372
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt05972532
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0263239
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06235771
IRS990ScheduleD/EquipmentGrp/BookValueAmt0128057
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0257280
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0385337
IRS990ScheduleD/ExpensesSubtotalAmt02921426
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0315829
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0315829
IRS990ScheduleD/NetUnrealizedGainsInvstAmt084441
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012147087
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09490573
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021637660
IRS990ScheduleD/RevenueNotReportedAmt084441
IRS990ScheduleD/RevenueSubtotalAmt02435406
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED SALLAL WATER ASSOCIATION'S TAX POSITIONS AND DETERMINED THERE WERE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022. THE ASSOCIATION FILES AN EXEMPT ORGANIZATION TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES BEFORE 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018563505
IRS990ScheduleD/TotalExpensesPerForm990Amt02921426
IRS990ScheduleD/TotalRevenuePerForm990Amt02435406
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02519847
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02921426
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0169539
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1133817
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2115188
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount07760
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount17500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount27500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt012048
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt110705
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt29215
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt027697
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt131486
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt221683
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KRISTINA PARKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DENNY SCOTT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2LARRY BERGMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIR FINANCE & ADMIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1WATER SUPERINTENDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2WATER OPERATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0217044
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1183508
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2153586
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS AN ASSOCIATION FORMED TO PROVIDE WATER SERVICE TO ITS MEMBERS. THE MEMBERS ELECT THE GOVERNING BODY AND HAVE AUTHORITY OVER THE BY-LAWS. MEMBERS MAY OWN MORE THAN ONE MEMBERSHIP PROPERTY, HOWEVER, EACH MEMBER IS ENTITLED TO ONLY ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES OF THE ASSOCIATION ARE ELECTED BY MEMBERS AT THE ANNUAL MEETING. MEMBERS HAVE AUTHORITY OVER CHANGES IN THE ASSOCIATION'S BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE AUTHORITY OVER CHANGES IN THE ASSOCIATION'S BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BYLAWS DO NOT DELEGATE AUTHORITY TO ANY COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL COMPENSATION OF THE GENERAL MANAGER (AND OTHER KEY EMPLOYEES) IS DETERMINED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL KEY EMPLOYEES COMPENSATION IS REVIEWED BY THE GENERAL MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMETNS ARE MADE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE PROVIDED TO MEMBERS BY MAIL IN THE ANNUAL MEETING NOTICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEMBERSHIP CERTIFICATES SOLD 168,216 CONTR. IN AID OF CONSTRUCTION 147,493 TOTAL 315,709
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt028240435
IRS990/TotalAssetsGrp/BOYAmt028621179
IRS990/TotalAssetsGrp/EOYAmt028240435
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02921426
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09034833
IRS990/TotalLiabilitiesEOYAmt08739959
IRS990/TotalLiabilitiesGrp/BOYAmt09034833

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