Liabilities / Assets
70th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
70th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$15,377
No earlier filing loaded for comparison.
Net Assets
$15,377
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$13,125
No earlier filing loaded for comparison.
Expenses
$12,267
No earlier filing loaded for comparison.
Net Income
$858
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Oct 13, 2022
- Return Version
- 2021v4.0
- Gross Receipts
- $13,125
Mission and Program Overview
Mission
The sole and ongoing purpose and accomplishment of the service is to dependably deliver potable, sanitary and irrigation water from a well in the District through a distribution system to its 19 single family homes. All expenses serve this goal.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The service has continued to deliver potable water to the 19 homes in the water district which includes about 43 persons. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Les Moore | President | - | $0 | - | - |
| Scott Lorenzen | Vice President | - | $0 | - | - |
| Theodore Maki | Director | - | $0 | - | - |
| Rick Kruse | Director | - | $0 | - | - |
| Sheryl Lorenzen | Secretary/Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Hill Top Improvement District
- EIN
- 51-0175513
- Phone
- 5419422323
- Address
- 32386 Green Acres Loop, Cottage Grove, OR 97424
Signing Officer
- Name
- Sheryl Lorenzen
- Title
- Secretary/Treasurer
- Phone
- 5419422323
- Signed
- 2022-10-13
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 14
“Line 14 includes $175 paid to state of Oregon for the Oregon Health Authority Water System Fees. The e-file software would not let me enter it on line 16 where it belongs.”
Form 990-EZ, Part IV
“Part IV Column B Time devoted by directors is less than 10 hours per year except for Secretary Treasurer who devotes about 24 hours per year.”
Form 990-EZ, Part V, Line 41
“My present research shows that filing the 990 is not required by Oregon.”
Raw XML Appendix134 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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| IRS990EZ/ApplicationPendingInd | 0 | X |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Sheryl Lorenzen |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5419422323 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 32386 Green Acres Loop |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Cottage Grove |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97424 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 14519 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 15377 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 858 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6937 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 14519 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 15377 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 13125 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIVInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 13125 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 14519 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 15377 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 14519 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 15377 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5330 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Les Moore |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Scott Lorenzen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Theodore Maki |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Rick Kruse |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Sheryl Lorenzen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Secretary/Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 0 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The sole and ongoing purpose and accomplishment of the service is to dependably deliver potable, sanitary and irrigation water from a well in the District through a distribution system to its 19 single family homes. All expenses serve this goal. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 0 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The service has continued to deliver potable water to the 19 homes in the water district which includes about 43 persons. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 12267 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 13125 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Line 14 includes $175 paid to state of Oregon for the Oregon Health Authority Water System Fees. The e-file software would not let me enter it on line 16 where it belongs. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Part IV Column B Time devoted by directors is less than 10 hours per year except for Secretary Treasurer who devotes about 24 hours per year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | My present research shows that filing the 990 is not required by Oregon. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part IV |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part V, Line 41 |
| ReasonableCauseExplanation/ExplanationTxt | 0 | This form was originally filed as a paper copy on 05-11-2022 because it was part of a Retroactive Reinstatement package. It could NOT be filed electronically because we were not approved as a tax-exempt organization yet. We have now received our letter that we have been reinstated, so are re-filing the form as e-file per IRS requirements. On 9-14-2022, we were told by IRS agent Ms. Gulliford to wait about a month before e-filing the 990EZ to make sure IRS records had been updated. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 11 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Sheryl Lorenzen |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Secretary/Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5419422323 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-10-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Hill Top Improvement District |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HILL |
| ReturnHeader/Filer/EIN | 0 | 510175513 |
| ReturnHeader/Filer/PhoneNum | 0 | 5419422323 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 32386 Green Acres Loop |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Cottage Grove |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97424 |
| ReturnHeader/ReturnTs | 0 | 2022-10-14T01:13:59-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $15,377
- Liabilities
- $0
- Net assets
- $15,377
- Revenue
- $13,125
- Expenses
- $12,267
- Net income
- $858