Civic Intelligence

Rb Water Association

990 • Fiscal year 2019 • EIN 46-1248810

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 30, 2020

Organization ProfileN/A
4425 W Lookout Mountain LnSpokane, WA 99208

(509) 995-2899

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.16x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

1.06x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2019

Net Margin

71st percentile

21%

Higher net margin than 71% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2019

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.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2019

Asset Growth

23rd percentile

-4.1%

Faster asset growth than 23% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

5th percentile

-36%

Faster revenue growth than 5% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$747,933

Down $31,850 (-4.1%) from 2018

Net Assets

Up

$627,777

Up $24,367 (+4.0%) from 2018

Liabilities

Down

$120,156

Down $56,217 (-32%) from 2018

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin71st percentile

Revenue

Down

$113,492

Down $63,906 (-36%) from 2018

Expenses

Up

$89,125

Up $32,375 (+57%) from 2018

Net Income

Down

$24,367

Down $96,281 (-80%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$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

2019

Assets$747,933
Liabilities$120,156
Net Assets$627,777
Open 2019 Filing

Operations Trend

Revenue Growth5th percentile

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

2019

Revenue$113,492
Expenses$89,125
Net Income$24,367
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 30, 2020
Return Version
2019v5.0
Gross Receipts
$113,492
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
Rtn Earn Endowment Incm Other Fnds$603,410$627,777▲ $24,367
Land, Buildings, and Equipment, Net$169,479$504,656▲ $335,177
Loans From Officers Directors$110,565$114,275▲ $3,710
Cash and Non-Interest-Bearing Accounts$8,847$20,755▲ $11,908
Other Notes and Loans Receivable, Net$66,749$8,299▼ $58,450
Accounts Receivable$4,612$5,104▲ $492
Intangible Assets$4,922$4,922→ $0
Inventories for Sale or Use$3,876$3,876→ $0
Total Assets$779,783$747,933▼ $31,850
Other Assets Total$521,298$200,321▼ $320,977
Liabilities
Deferred Revenue$58,450--
Other Liabilities$6,351$5,881▼ $470
Accounts Payable and Accrued Expenses$1,007--
Total Liabilities$176,373$120,156▼ $56,217
Net Assets / Fund Balance
Total Net Assets Fund Balance$603,410$627,777▲ $24,367
Total Liabilities and Net Assets / Fund Balance$779,783$747,933▼ $31,850

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$504,656$51,009$555,665
Other Assets Org$39,427--
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Randy AndersonPresident
Pete AndersonDirector
Scott EngstromDirector
David DaggettSecretary
Lemont MeadowsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,794
Program Service Revenue
$104,658
Investment Income
$1,040
Other Revenue
$0
Change in Net Assets
$24,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,284
Salaries, Compensation, and Employee Benefits$3,841
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$25,713
Fees for Services Accounting---$10,909
Fees for Services Management---$9,000
Fees for Services Other---$5,156
Other Expenses---$4,823
Other Salaries and Wages---$3,157
All Other Expenses---$2,993
Insurance---$2,120
Office Expenses---$1,366
Occupancy---$1,200
Payroll Taxes---$684
Total Functional Expenses$0$0$0$89,125
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
Loans from Officers, Directors, Trustees, and Key Employees$110,565$114,275▲ $3,710
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Taxes Payable$3,381
Connection Deposits$2,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

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

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

“The members elect the board of directors at an annual meeting.”

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

“The draft is reviewed and approved by the board of directors.”

Form 990, Page 6, Part VI, 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 LOOKOUT MOUNTAIN LN, SPOKANE, WA 99208

Signing Officer

Name
Chris Heftel
Title
Operations Manager
Phone
5099952899
Signed
2020-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Heftel
Formed
2012
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

Firm
Kavadias Hall Pllc
Address
1124 W RIVERSIDE AVE STE 215, SPOKANE, WA 99201-1109
Preparer
Jeff Kavadias
Phone
5093210265
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.”

Raw XML Appendix331 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS MEMBER RUN. MEMBERS ARE PROPERTY OWNERS ENTITLED TO WATER SERVICE. ALL MEMBERS HAVE ONE VOTE PER HOUSEHOLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT THE BOARD OF DIRECTORS AT AN ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DRAFT IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES ARE AVAILABLE BY CONTACTING THE RB WATER ASSOCIATION OFFICE AND REQUESTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0779783
IRS990/TotalAssetsEOYAmt0747933
IRS990/TotalAssetsGrp/BOYAmt0779783
IRS990/TotalAssetsGrp/EOYAmt0747933
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07794
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt089125
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0176373
IRS990/TotalLiabilitiesEOYAmt0120156
IRS990/TotalLiabilitiesGrp/BOYAmt0176373
IRS990/TotalLiabilitiesGrp/EOYAmt0120156
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0603410
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0627777
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0130
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0130
IRS990/TotalProgramServiceRevenueAmt0104658
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0105698
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0113492
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0779783
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0747933
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04425 W LOOKOUT MOUNTAIN LANE
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099208
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS HEFTEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OPERATIONS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05099952899
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RB WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0RBWA
ReturnHeader/Filer/EIN0461248810
ReturnHeader/Filer/PhoneNum05099952899
ReturnHeader/Filer/USAddress/AddressLine1Txt04425 W LOOKOUT MOUNTAIN LN
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099208
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0ECE3BE1035366D16427C0767781857E031448786
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId009865CC16729561A5041786DB73E5539A9624136
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.239.40.217
ReturnHeader/FilingSecurityInformation/IPDt02020-10-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm018:37:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471545249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KAVADIAS HALL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01124 W RIVERSIDE AVE STE 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992011109
ReturnHeader/PreparerPersonGrp/PhoneNum05093210265
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF KAVADIAS
ReturnHeader/ReturnTs02020-10-30T18:37:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$747,933
Liabilities
$120,156
Net assets
$627,777
Revenue
$113,492
Expenses
$89,125
Net income
$24,367
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
2019Detailed filing. Detailed filing data is available for this year.$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