Civic Intelligence

Central Valley Project Water Association

990 • Fiscal year 2016 • EIN 68-0005432

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 08, 2017

1521 I StreetSacramento, CA 95814

(916) 448-1638

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Higher debt load relative to assets than 55% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

Higher debt load relative to revenue than 55% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

16th percentile

-13%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$120,370

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 44.9% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

20th percentile

-8.7%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-30%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$359,651

Down $34,069 (-8.7%) from 2015

Net Assets

Down

$359,311

Down $34,069 (-8.7%) from 2015

Liabilities

Flat

$340

Flat from 2015

Revenue

Down

$267,953

Down $116,882 (-30%) from 2015

Expenses

Down

$302,022

Down $43,573 (-13%) from 2015

Net Income

Down

-$34,069

Down $73,309 (-187%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $396,278Liabilities 2010: $0Net Assets 2010: $396,2782010Assets 2011: $344,128Liabilities 2011: $0Net Assets 2011: $344,1282011Assets 2012: $198,237Liabilities 2012: $0Net Assets 2012: $198,2372012Assets 2013: $360,940Liabilities 2013: $0Net Assets 2013: $360,9402013Assets 2014: $354,480Liabilities 2014: $340Net Assets 2014: $354,1402014Assets 2015: $393,720Liabilities 2015: $340Net Assets 2015: $393,3802015Assets 2016: $359,651Liabilities 2016: $340Net Assets 2016: $359,3112016Assets 2017: $321,641Liabilities 2017: $0Net Assets 2017: $321,6412017Assets 2018: $202,014Liabilities 2018: $0Net Assets 2018: $202,0142018Assets 2019: $282,642Liabilities 2019: $0Net Assets 2019: $282,6422019Assets 2020: $285,177Liabilities 2020: $0Net Assets 2020: $285,1772020Assets 2021: $347,082Liabilities 2021: $0Net Assets 2021: $347,0822021Assets 2022: $326,925Liabilities 2022: $0Net Assets 2022: $326,9252022Assets 2023: $271,207Liabilities 2023: $0Net Assets 2023: $271,2072023Assets 2024: $253,828Liabilities 2024: $0Net Assets 2024: $253,8282024

Highlighted filing

2016

Assets$359,651
Liabilities$340
Net Assets$359,311

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $257,3552010Expenses 2011: $355,9282011Expenses 2012: $457,7182012Revenue 2013: $553,086Expenses 2013: $390,383Net Income 2013: $162,7032013Revenue 2014: $292,232Expenses 2014: $299,032Net Income 2014: -$6,8002014Revenue 2015: $384,835Expenses 2015: $345,595Net Income 2015: $39,2402015Revenue 2016: $267,953Expenses 2016: $302,022Net Income 2016: -$34,0692016Revenue 2017: $290,550Expenses 2017: $328,220Net Income 2017: -$37,6702017Revenue 2018: $324,633Expenses 2018: $444,260Net Income 2018: -$119,6272018Revenue 2019: $407,644Expenses 2019: $327,016Net Income 2019: $80,6282019Revenue 2020: $322,661Expenses 2020: $333,273Net Income 2020: -$10,6122020Revenue 2021: $245,557Expenses 2021: $187,696Net Income 2021: $57,8612021Revenue 2022: $261,990Expenses 2022: $282,147Net Income 2022: -$20,1572022Revenue 2023: $271,379Expenses 2023: $327,097Net Income 2023: -$55,7182023Revenue 2024: $369,608Expenses 2024: $386,987Net Income 2024: -$17,3792024

Highlighted filing

2016

Revenue$267,953
Expenses$302,022
Net Income-$34,069
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 8, 2017
Return Version
2016v3.0
Gross Receipts
$267,953
Mission and Program Overview

Mission

To secure the objectives and benefits of the central valley project through education, development, cooperation and promotion.

The Central Valley Project Water Association is an nonprofit mutual benefit corporation that is organized to secure the objectives and benefits of the Central Valley Project, educate, obtain balance, and conduct studies reguarding the water supply and quality control.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$393,380$359,311▼ $34,069
Savings and Temporary Cash Investments$237,492$218,798▼ $18,694
Investments Other Securities$129,334$129,977▲ $643
Cash and Non-Interest-Bearing Accounts$26,346$10,559▼ $15,787
Land, Buildings, and Equipment, Net$548$317▼ $231
Total Assets$393,720$359,651▼ $34,069
Liabilities
Accounts Payable and Accrued Expenses$340$340→ $0
Total Liabilities$340$340→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$393,380$359,311▼ $34,069
Total Liabilities and Net Assets / Fund Balance$393,720$359,651▼ $34,069

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$317$15,424$15,741
Other Securities$129,977--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lawrence BaumanExecutive DirectorFT$120,370$120,370

Board Members and Trustees

NameTitle
Harvey a BaileyPresident
Sandy Denn3rd Vice President
Alexander R CoateDirector
Anthea HansenDirector
Cindy KaoDirector
David CoxeyDirector
David NixonDirector
Dennis FalaschiDirector
Eric LimasDirector
Frances MizunoDirector
Jerry BrownDirector
Lance BoydDirector
Martin McintyreDirector
Mike AlvesDirector
Ted CostaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$266,644
Investment Income
$1,309
Other Revenue
$0
Change in Net Assets
$-34,069
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$151,569
Other Expenses$150,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$120,370-$120,370
Conferences and Meetings$90,924--$90,924
Fees for Services Management-$39,500-$39,500
Pension Plan Contributions-$11,590-$11,590
Payroll Taxes-$11,461-$11,461
Other Employee Benefits-$8,148-$8,148
All Other Expenses-$5,995-$5,995
Other Expenses$3,884$2,925-$2,925
Fees for Services Legal$1,897--$1,897
Fees for Services Accounting-$1,714-$1,714
Office Expenses-$1,289-$1,289
Depreciation Depletion-$231-$231
Total Functional Expenses$96,705$205,317$0$302,022
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Central Valley Project Water Association
EIN
68-0005432
Phone
9164481638
Address
1521 I Street, Sacramento, CA 95814

Signing Officer

Name
Lawrence Bauman
Title
Executive Director
Phone
9164481638
Signed
2017-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence Bauman
Formed
1985
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
1
Volunteers
16

Preparer

Firm
Keith C Rood CPA
Address
875 University Avenue, Sacramento, CA 95825
Preparer
Keith C Rood CPA
Phone
9169294450
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Organization consists of 16 elected Board Members and regular and associate memberships.

Pt VI, Line 7A

Governing body may be elected annually by the 16 active Board Members. Board members are nominated by members of their zone prior to the Board of Director's vote.

Pt VI, Line 11B

Form 990 is reviewed by the Executive Director.

Pt VI, Line 15A

The only paid member of the association is the Executive Director. The Board of Directors appoints the Executive Director and determines compensation.

Pt VI, Line 18

Form 990 is made available upon reasonable notice of the Executive Director.

Pt VI, Line 19

All governing documents, policies and financial statements are kept at the Corporation's principal place and are available upon reasonable notice to the Executive Director.

Form 990, Part IX, Line 24E

Miscellaneous 25. 25.

Form 990, Part IX, Line 24E

Meetings 36. 36.

Form 990, Part IX, Line 24E

Payroll Processing Fees 1236. 1236.

Form 990, Part IX, Line 24E

Postage 168. 168.

Form 990, Part IX, Line 24E

Printing 543. 543.

Form 990, Part IX, Line 24E

Repairs and Maintenance 215. 215.

Form 990, Part IX, Line 24E

Telephone 3541. 3541.

Form 990, Part IX, Line 24E

Miscellaneous Consulting 231. 231.

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IRS990/ProgSrvcAccomActy2Grp/Desc0LEGAL & CONSULTING - BAY DELTA HEARINGS, FISH AND WILDLIFE IMPLEMENTATION, GENERAL WATER RIGHTS, CONTRACT RENEWALS, LEGISLATIVE REGUALTIONS, RRA RECLAMATION AND PROJECT OPERATIONS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01023
IRS990/PYOtherExpensesAmt0187939
IRS990/PYProgramServiceRevenueAmt0383812
IRS990/PYRevenuesLessExpensesAmt039240
IRS990/PYSalariesCompEmpBnftPaidAmt0157656
IRS990/PYTotalExpensesAmt0345595
IRS990/PYTotalRevenueAmt0384835
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-34069
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0393380
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0359311
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0237492
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0218798
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0317
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015424
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015741
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0129977
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Local Agency Investment Fund
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0317
IRS990ScheduleD/TotalBookValueSecuritiesAmt0129977
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization consists of 16 elected Board Members and regular and associate memberships.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing body may be elected annually by the 16 active Board Members. Board members are nominated by members of their zone prior to the Board of Director's vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed by the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The only paid member of the association is the Executive Director. The Board of Directors appoints the Executive Director and determines compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is made available upon reasonable notice of the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All governing documents, policies and financial statements are kept at the Corporation's principal place and are available upon reasonable notice to the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Miscellaneous 25. 25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Meetings 36. 36.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payroll Processing Fees 1236. 1236.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Postage 168. 168.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Printing 543. 543.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Repairs and Maintenance 215. 215.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Telephone 3541. 3541.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Miscellaneous Consulting 231. 231.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0393720
IRS990/TotalAssetsEOYAmt0359651
IRS990/TotalAssetsGrp/BOYAmt0393720
IRS990/TotalAssetsGrp/EOYAmt0359651
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0205317
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt096705
IRS990/TotalFunctionalExpensesGrp/TotalAmt0302022
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0340
IRS990/TotalLiabilitiesEOYAmt0340
IRS990/TotalLiabilitiesGrp/BOYAmt0340
IRS990/TotalLiabilitiesGrp/EOYAmt0340
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0393380
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0359311
IRS990/TotalProgramServiceRevenueAmt0266644
IRS990/TotalReportableCompFromOrgAmt0120370
IRS990/TotalRevenueGrp/ExclusionAmt01309
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0266644
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0267953
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0393720
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0359651
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01521 I Street
IRS990/USAddress/CityNm0Sacramento
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095814
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAWRENCE BAUMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09164481638
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Central Valley Project Water Association
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0680005432
ReturnHeader/Filer/PhoneNum09164481638
ReturnHeader/Filer/USAddress/AddressLine1Txt01521 I Street
ReturnHeader/Filer/USAddress/CityNm0Sacramento
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095814
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D0F7FA3372D9B4C6A18E00439A03CC39EE500144
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D0F7FA3372D9B4C6A18E00439A03CC39EE500144
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.220.130.197
ReturnHeader/FilingSecurityInformation/IPDt02017-09-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm016:24:04
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Keith C Rood CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0875 University Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sacramento
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095825
ReturnHeader/PreparerPersonGrp/PhoneNum09169294450
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH C ROOD CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-09-01T16:24:19-07:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$3.70$3.87$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$2.71$3.27$0.56
2022Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$2.62$2.82$0.20
2021Detailed filing. Detailed filing data is available for this year.$3.47$0.00$3.47$2.46$1.88$0.58
2020Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$3.23$3.33$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.83$0.00$2.83$4.08$3.27$0.81
2018Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$3.25$4.44$1.20
2017Detailed filing. Detailed filing data is available for this year.$3.22$0.00$3.22$2.91$3.28$0.38
2016Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.59$2.68$3.02$0.34
2015Detailed filing. Detailed filing data is available for this year.$3.94$0.00$3.93$3.85$3.46$0.39
2014Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.54$2.92$2.99$0.07
2013Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$5.53$3.90$1.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.00$1.98$4.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$0.00$3.44$3.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.96$0.00$3.96$2.57