Civic Intelligence

Birch Bay Square Water Operation

990EZ • Fiscal year 2014 • EIN 33-1227171

Jan 01, 2014 to Dec 31, 2014 • Filed on May 11, 2015

Organization ProfileN/A
8115 Birch Bay Square St No 100Blaine, WA 98230

(360) 676-4866

Siviq Scores

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

Liabilities / Assets

99th percentile

4.62x

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

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.18x

Higher debt load relative to revenue than 69% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Net Margin

34th percentile

-1.4%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets99th percentile

Assets

$2,154

No earlier filing loaded for comparison.

Net Assets

-$7,792

No earlier filing loaded for comparison.

Liabilities

$9,946

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin34th percentile

Revenue

$54,142

No earlier filing loaded for comparison.

Expenses

$54,924

No earlier filing loaded for comparison.

Net Income

-$782

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0-$50KAssets 2014: $2,154Liabilities 2014: $9,946Net Assets 2014: -$7,7922014Assets 2015: $20,480Liabilities 2015: $45,678Net Assets 2015: -$25,1982015Assets 2016: $21,484Liabilities 2016: $41,500Net Assets 2016: -$20,0162016Assets 2017: $26,929Liabilities 2017: $41,500Net Assets 2017: -$14,5712017Assets 2018: $41,156Liabilities 2018: $68,786Net Assets 2018: -$27,6302018

Highlighted filing

2014

Assets$2,154
Liabilities$9,946
Net Assets-$7,792
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2014: $54,142Expenses 2014: $54,924Net Income 2014: -$7822014Revenue 2015: $53,080Expenses 2015: $66,308Net Income 2015: -$13,2282015Revenue 2016: $65,661Expenses 2016: $64,657Net Income 2016: $1,0042016Revenue 2017: $78,484Expenses 2017: $73,039Net Income 2017: $5,4452017Revenue 2018: $85,558Expenses 2018: $98,617Net Income 2018: -$13,0592018

Highlighted filing

2014

Revenue$54,142
Expenses$54,924
Net Income-$782
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$54,142
Mission and Program Overview

Mission

Operates and maintains water system located in whatcom county, washington, which serves birch bay square and surrounding properties hooked to the system.

Program Services

DescriptionGrantsExpenses
WATER SYSTEM OPERATIONS$0$0
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MAO HUA CHENPresident-$0--
YU GUANG CHENDirector-$0--
AYDIN KILICSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Birch Bay Square Water Operation Association
EIN
33-1227171
Phone
3606764866
Address
8115 BIRCH BAY SQUARE ST NO 100, BLAINE, WA 98230

Signing Officer

Name
Mao Hua Chen
Title
President
Phone
3606764866
Signed
2015-05-11
Discuss with paid preparer
Yes

Preparer

Firm
Vsh Pllc
Address
2200 RIMLAND DR STE 205, BELLINGHAM, WA 98226
Preparer
Chris Sullivan CPA
Phone
3607348715
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: bank fees, licenses, and permits. Amount: 551. Description: insurance. Amount: 2,508. Description: water quality testing. Amount: 949. Description: training. Amount: 335. Description: supplies. Amount: 121. Total to form 990-ez, line 16: 4,464.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: prepaid expenses. Beg. Of year amount: 0. End of year amount: 1,591.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: due to birch bay square. Beg. Of year amount: 10,000. End of year amount: 9,946.”

Raw XML Appendix108 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KEN REINSCHMIDT
IRS990EZ/BooksInCareOfDetail/PhoneNum03606764866
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0228 E CHAMPION STREET STE 102
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BELLINGHAM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098227
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02990
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0563
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-782
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt035322
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02990
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02154
IRS990EZ/GrossReceiptsAmt054142
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-7010
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-7792
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-7010
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-7792
IRS990EZ/OccupancyRentUtltsAndMaintAmt015138
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MAO HUA CHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1YU GUANG CHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2AYDIN KILIC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01591
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt04464
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0OPERATES AND MAINTAINS WATER SYSTEM LOCATED IN WHATCOM COUNTY, WASHINGTON, WHICH SERVES BIRCH BAY SQUARE AND SURROUNDING PROPERTIES HOOKED TO THE SYSTEM.
IRS990EZ/ProgramServiceRevenueAmt054142
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WATER SYSTEM OPERATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt010000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09946
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt054924
IRS990EZ/TotalRevenueAmt054142
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: BANK FEES, LICENSES, AND PERMITS. AMOUNT: 551. DESCRIPTION: INSURANCE. AMOUNT: 2,508. DESCRIPTION: WATER QUALITY TESTING. AMOUNT: 949. DESCRIPTION: TRAINING. AMOUNT: 335. DESCRIPTION: SUPPLIES. AMOUNT: 121. TOTAL TO FORM 990-EZ, LINE 16: 4,464.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,591.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DUE TO BIRCH BAY SQUARE. BEG. OF YEAR AMOUNT: 10,000. END OF YEAR AMOUNT: 9,946.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MAO HUA CHEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03606764866
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIRCH BAY SQUARE WATER OPERATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BIRC
ReturnHeader/Filer/EIN0331227171
ReturnHeader/Filer/PhoneNum03606764866
ReturnHeader/Filer/USAddress/AddressLine1Txt08115 BIRCH BAY SQUARE ST NO 100
ReturnHeader/Filer/USAddress/CityNm0BLAINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098230
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454122247
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VSH PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02200 RIMLAND DR STE 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098226
ReturnHeader/PreparerPersonGrp/PhoneNum03607348715
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS SULLIVAN CPA
ReturnHeader/ReturnTs02015-05-15T12:31:25-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,154
Liabilities
$9,946
Net assets
-$7,792
Revenue
$54,142
Expenses
$54,924
Net income
-$782
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$41.2$68.8$27.6$85.6$98.6$13.1
2017Detailed filing. Detailed filing data is available for this year.$26.9$41.5$14.6$78.5$73.0$5.45
2016Detailed filing. Detailed filing data is available for this year.$21.5$41.5$20.0$65.7$64.7$1.00
2015Detailed filing. Detailed filing data is available for this year.$20.5$45.7$25.2$53.1$66.3$13.2
2014Detailed filing. Detailed filing data is available for this year.$2.15$9.95$7.79$54.1$54.9$0.78