Civic Intelligence

Rb Water Association

EIN 46-1248810 • 501(c)12 • Spokane, WA

Profile

Our purpose is limited to building, maintaining, and managing property only related to operating a residential water system and supplying water to property owners within a defined service area as assigned by spokane county.

4425 W Hazard RdSpokane, WA 99208

n/A

Siviq Scores

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

Liabilities / Assets

36th percentile

0.08x

Higher debt load relative to assets than 36% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.41x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

93rd percentile

56%

Higher net margin than 93% of similar nonprofits.

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

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

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

Asset Growth

83rd percentile

13%

Faster asset growth than 83% of similar nonprofits.

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

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$1,420,444

Up $162,912 (+13%) from 2023

Liabilities

Flat

$120,484

Flat from 2023

Net Assets

Up

$1,299,960

Up $162,912 (+14%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin93rd percentile

Revenue

Up

$290,946

Up $31,761 (+12%) from 2023

Expenses

Up

$128,034

Up $6,700 (+5.5%) from 2023

Net Income

Up

$162,912

Up $25,061 (+18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$1.5M$1.0M$500K$0Assets 2012: $693Liabilities 2012: $02012Assets 2013: $136,613Liabilities 2013: $113,1902013Assets 2014: $206,795Liabilities 2014: $131,7232014Assets 2015: $786,045Liabilities 2015: $630,159Net Assets 2015: $155,8862015Assets 2016: $814,173Liabilities 2016: $463,895Net Assets 2016: $350,2782016Assets 2017: $802,363Liabilities 2017: $319,601Net Assets 2017: $482,7622017Assets 2018: $779,783Liabilities 2018: $176,373Net Assets 2018: $603,4102018Assets 2019: $747,933Liabilities 2019: $120,156Net Assets 2019: $627,7772019Assets 2020: $757,207Liabilities 2020: $122,606Net Assets 2020: $634,6012020Assets 2021: $811,158Liabilities 2021: $150,228Net Assets 2021: $660,9302021Assets 2022: $1,119,681Liabilities 2022: $120,484Net Assets 2022: $999,1972022Assets 2023: $1,257,532Liabilities 2023: $120,484Net Assets 2023: $1,137,0482023Assets 2024: $1,420,444Liabilities 2024: $120,484Net Assets 2024: $1,299,9602024

Highlighted filing

2024

Assets$1,420,444
Liabilities$120,484
Net Assets$1,299,960
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$600K$400K$200K$0Revenue 2012: $2,759Expenses 2012: $2,096Net Income 2012: $6632012Revenue 2013: $57,650Expenses 2013: $34,919Net Income 2013: $22,7312013Revenue 2014: $139,583Expenses 2014: $87,935Net Income 2014: $51,6482014Revenue 2015: $161,687Expenses 2015: $80,872Net Income 2015: $80,8152015Revenue 2016: $264,269Expenses 2016: $69,878Net Income 2016: $194,3912016Revenue 2017: $206,168Expenses 2017: $73,684Net Income 2017: $132,4842017Revenue 2018: $177,398Expenses 2018: $56,750Net Income 2018: $120,6482018Revenue 2019: $113,492Expenses 2019: $89,125Net Income 2019: $24,3672019Revenue 2020: $88,052Expenses 2020: $81,228Net Income 2020: $6,8242020Revenue 2021: $128,619Expenses 2021: $106,167Net Income 2021: $22,4522021Revenue 2022: $450,216Expenses 2022: $108,075Net Income 2022: $342,1412022Revenue 2023: $259,185Expenses 2023: $121,334Net Income 2023: $137,8512023Revenue 2024: $290,946Expenses 2024: $128,034Net Income 2024: $162,9122024

Highlighted filing

2024

Revenue$290,946
Expenses$128,034
Net Income$162,912
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
$1,420,444
Liabilities
$120,484
Net assets
$1,299,960
Revenue
$290,946
Expenses
$128,034
Net income
$162,912
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.12$1.30$0.29$0.13$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.12$1.14$0.26$0.12$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.12$1.00$0.45$0.11$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.15$0.66$0.13$0.11$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.12$0.63$0.09$0.08$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.12$0.63$0.11$0.09$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.18$0.60$0.18$0.06$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.32$0.48$0.21$0.07$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.46$0.35$0.26$0.07$0.19
2015Summary only. Only limited summary data is available for this year.$0.79$0.63$0.16$0.16$0.08$0.08
2014Summary only. Only limited summary data is available for this year.$0.21$0.13$0.14$0.09$0.05
2013Summary only. Only limited summary data is available for this year.$0.14$0.11$0.06$0.03$0.02
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.2
Gross Receipts
$290,946
Mission and Program Overview

Mission

Our purpose is limited to building, maintaining, and managing property only related to operating a residential water system and supplying water to property owners within a defined service area as assigned by spokane county.

Residential water utility providing service to members within a defined service area as assigned by Spokane County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$684,709$755,525▲ $70,816
Investments Other Securities$298,650$356,350▲ $57,700
Cash and Non-Interest-Bearing Accounts$76,269$107,560▲ $31,291
Other Notes and Loans Receivable, Net$8,299$8,424▲ $125
Intangible Assets$4,922$4,922→ $0
Inventories for Sale or Use$1,821$2,864▲ $1,043
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Prepaid Expenses and Deferred Charges-$0-
Accounts Receivable-$-439-
Total Assets$1,257,532$1,420,444▲ $162,912
Other Assets Total$182,862$185,238▲ $2,376
Liabilities
Mortgage Notes Payable Secured by Investment Property$117,984$117,984→ $0
Other Liabilities$2,500$2,500→ $0
Total Liabilities$120,484$120,484→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,137,048$1,299,960▲ $162,912
Total Net Assets Fund Balance$1,137,048$1,299,960▲ $162,912
Total Liabilities and Net Assets / Fund Balance$1,257,532$1,420,444▲ $162,912

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$755,525$214,274$969,799
Other Assets Org$1,872--
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Scott EngstromPresident
Brad SmithDirector
Robert SchankeDirector
David DaggetSecretary
William HooverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,822
Program Service Revenue
$252,649
Investment Income
$21,475
Other Revenue
$0
Change in Net Assets
$162,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,933
Salaries, Compensation, and Employee Benefits$5,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$37,753
Fees for Services Accounting---$20,648
Fees for Services Other---$10,193
Fees for Services Management---$6,000
Office Expenses---$5,970
Insurance---$5,745
Occupancy---$4,800
Other Salaries and Wages---$4,428
Other Expenses---$1,715
Payroll Taxes---$673
Total Functional Expenses$0$0$0$128,034
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Connection Deposits$2,500
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is Member run. Members are property owners entitled to water service. All members have one vote per household.”

Form 990, Part VI, Section B, Line 11B

“The draft is reviewed and approved by the Board of Directors.”

Form 990, Part VI, Section C, Line 19

“Copies are available by contacting the RB Water Association office and requesting.”

Filing and Contact Details

Filer

Filer Name
Rb Water Association
EIN
46-1248810
Phone
5099952899
Address
4425 W HAZARD RD, SPOKANE, WA 99208

Signing Officer

Name
Chris Heftel
Title
General Manager
Signed
2025-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Heftel
Formed
2012
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
10

Preparer

Firm
Rushall Reital & Randall
Address
PO Box 643, Solana Beach, CA 92075
Preparer
Erick Randall
Phone
8587555131
Raw XML Appendix355 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
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IRS990/AccountsReceivableGrp/EOYAmt0-439
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Residential water utility providing service to members within a defined service area as assigned by Spokane County.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Chris Heftel
IRS990/BooksInCareOfDetail/PhoneNum05099952899
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04425 W Hazard Rd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Spokane
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099208
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt076269
IRS990/CashNonInterestBearingGrp/EOYAmt0107560
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt016822
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt021475
IRS990/CYOtherExpensesAmt0122933
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0252649
IRS990/CYRevenuesLessExpensesAmt0162912
IRS990/CYSalariesCompEmpBnftPaidAmt05101
IRS990/CYTotalExpensesAmt0128034
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0290946
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt037753
IRS990/Desc0Supplying water to connected members within the service area. Costs include management, general and administrative costs, routine water testing, electricity for pumphouses and heating, and routine repair and maintenance of existing infrastructure.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt020648
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt06000
IRS990/FeesForServicesOtherGrp/TotalAmt010193
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0David Dagget
IRS990/Form990PartVIISectionAGrp/PersonNm1Brad Smith
IRS990/Form990PartVIISectionAGrp/PersonNm2Scott Engstrom
IRS990/Form990PartVIISectionAGrp/PersonNm3William Hoover
IRS990/Form990PartVIISectionAGrp/PersonNm4Robert Schanke
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0290946
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt05745
IRS990/IntangibleAssetsGrp/BOYAmt04922
IRS990/IntangibleAssetsGrp/EOYAmt04922
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01821
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02864
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt021475
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021475
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0298650
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0356350
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0214274
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0684709
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0755525
IRS990/LandBldgEquipCostOrOtherBssAmt0969799
IRS990/LoanOutstandingInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0269471
IRS990/MembershipDuesAmt016822
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Our purpose is limited to building, maintaining, and managing property only related to operating a residential water system and supplying water to property owners within a defined service area as assigned by Spokane County.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0117984
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0117984
IRS990/NetAssetsOrFundBalancesBOYAmt01137048
IRS990/NetAssetsOrFundBalancesEOYAmt01299960
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01137048
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01299960
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt04800
IRS990/OfficeExpensesGrp/TotalAmt05970
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0182862
IRS990/OtherAssetsTotalGrp/EOYAmt0185238
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1O&M Main Plant
IRS990/OtherExpensesGrp/Desc2Service Plant Repairs
IRS990/OtherExpensesGrp/Desc3Water Quality
IRS990/OtherExpensesGrp/TotalAmt019868
IRS990/OtherExpensesGrp/TotalAmt15848
IRS990/OtherExpensesGrp/TotalAmt24393
IRS990/OtherExpensesGrp/TotalAmt31715
IRS990/OtherLiabilitiesGrp/BOYAmt02500
IRS990/OtherLiabilitiesGrp/EOYAmt02500
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt04428
IRS990/OtherSourcesGrossIncomeAmt021475
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt08299
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt08424
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt0673
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Chris Heftel
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0Availability Fees - S & P
IRS990/ProgramServiceRevenueGrp/Desc1Connection and Activation
IRS990/ProgramServiceRevenueGrp/Desc2Usage Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033882
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1171719
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt247048
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033882
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1171719
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt247048
IRS990/ProgSrvcAccomActy2Grp/Desc0Connection of new homesites to system and activation of new member service. Revenue comes from individual customer commitment fees, curbstop, activation, and installation fees. Expenses include labor, materials, and installation of vaults and meters, and initial testing needed to install meters, vaults, and curbstops at individual homesites.
IRS990/ProgSrvcAccomActy3Grp/Desc0Expanding water system to additional zones within the service area. Revenue includes commitment fees from developers. Non-capitalized costs incurred include consultant fees and permitting. Capitalized expenses, described in schedule D and expansion of the system to additional zones.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt016440
IRS990/PYInvestmentIncomeAmt016470
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IRS990/PYOtherExpensesAmt0116655
IRS990/PYProgramServiceRevenueAmt0226275
IRS990/PYRevenuesLessExpensesAmt0137851
IRS990/PYSalariesCompEmpBnftPaidAmt04679
IRS990/PYTotalExpensesAmt0121334
IRS990/PYTotalRevenueAmt0259185
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0214274
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1172781
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21872
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Activation IN Process
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Land Held For Resale
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Other Current Assets
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Connection Deposits
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0185238
IRS990ScheduleD/TotalBookValueSecuritiesAmt0356350
IRS990ScheduleD/TotalLiabilityAmt02500
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt074190
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Richard Heftel
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IRS990ScheduleL/TotalBalanceDueAmt0117984
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is Member run. Members are property owners entitled to water service. All members have one vote per household.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The draft is reviewed and approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies are available by contacting the RB Water Association office and requesting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0128034
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0120484
IRS990/TotalLiabilitiesEOYAmt0120484
IRS990/TotalLiabilitiesGrp/BOYAmt0120484
IRS990/TotalLiabilitiesGrp/EOYAmt0120484
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0290946
IRS990/TotalVolunteersCnt010
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01420444
IRS990/TravelGrp/TotalAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Chris Heftel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RB WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0RBWA
ReturnHeader/Filer/EIN0461248810
ReturnHeader/Filer/PhoneNum05099952899
ReturnHeader/Filer/USAddress/AddressLine1Txt04425 W HAZARD RD
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099208
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952834685
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rushall Reital & Randall
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 643
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Solana Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092075
ReturnHeader/PreparerPersonGrp/PhoneNum08587555131
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERICK RANDALL
ReturnHeader/ReturnTs02025-09-05T12:15:53-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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