Civic Intelligence

Central Valley Project Water Association

990 • Fiscal year 2018 • EIN 68-0005432

Jan 01, 2018 to Dec 31, 2018 • Filed on May 01, 2019

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

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

5th percentile

-37%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$129,323

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 39.8% of source-year revenue.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

5th percentile

-37%

Faster asset growth than 5% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

79th percentile

12%

Faster revenue growth than 79% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$202,014

Down $119,627 (-37%) from 2017

Net Assets

Down

$202,014

Down $119,627 (-37%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$324,633

Up $34,083 (+12%) from 2017

Expenses

Up

$444,260

Up $116,040 (+35%) from 2017

Net Income

Down

-$119,627

Down $81,957 (-218%) from 2017

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

2018

Assets$202,014
Liabilities$0
Net Assets$202,014

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

2018

Revenue$324,633
Expenses$444,260
Net Income-$119,627
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 1, 2019
Return Version
2018v3.1
Gross Receipts
$324,633
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 through education, development, cooperation & promotion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$321,641$202,014▼ $119,627
Investments Other Securities$131,101$133,336▲ $2,235
Savings and Temporary Cash Investments$149,304$45,907▼ $103,397
Cash and Non-Interest-Bearing Accounts$40,233$22,069▼ $18,164
Land, Buildings, and Equipment, Net$1,003$702▼ $301
Total Assets$321,641$202,014▼ $119,627
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$321,641$202,014▼ $119,627
Total Liabilities and Net Assets / Fund Balance$321,641$202,014▼ $119,627

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$702$16,040$16,742
Other Securities$133,336--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lawrence Bauman--$129,323$27,878$157,201
Lawrence BaumanExecutive Director/SecretaryFT$129,323-$129,323

Board Members and Trustees

NameTitle
Harvey A BaileyPresident
Sandy DennVice President
Alexander R CoateDirector
Anthea HansenDirector
Cindy KaoDirector
David CoxeyDirector
David NixonDirector
Eric LimasDirector
Frances MizunoDirector
Jerry BrownDirector
Lance BoydDirector
Lon MartinDirector
Mike AlvesDirector
Ted CostaDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Somach Simmons & DunnLegal500 Capitol Mall Ste 1000, Sacramento, CA 95814$122,088
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$321,760
Investment Income
$2,873
Other Revenue
$0
Change in Net Assets
$-119,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,684
Salaries, Compensation, and Employee Benefits$167,576
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$0$129,323$0$129,323
Fees for Services Legal$122,088$0$0$122,088
Conferences and Meetings$94,888$0$0$94,888
Fees for Services Management$0$39,500$0$39,500
Pension Plan Contributions$0$16,496$0$16,496
Other Employee Benefits$0$11,382$0$11,382
Payroll Taxes$0$10,375$0$10,375
All Other Expenses$0$4,960$0$4,960
Insurance$0$3,483$0$3,483
Office Expenses$0$2,647$0$2,647
Fees for Services Accounting$0$1,745$0$1,745
Travel$0$1,369$0$1,369
Other Expenses$0$808$0$808
Depreciation Depletion$0$301$0$301
Fees for Services Other$0$122$0$122
Total Functional Expenses$219,557$224,703$0$444,260
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
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
Larry Bauman
Title
Executive Director
Phone
9164481638
Signed
2019-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence Bauman
Formed
1985
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
1
Volunteers
15

Preparer

Firm
Rood & Associates LLP
Address
715 University Avenue, Sacramento, CA 95825
Preparer
Keith C Rood CPA
Phone
9169294450
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Organization consists of 15 elected Board Members and regular and associate memberships.

Pt VI, Line 7A

Governing body may be elected annually by the 15 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

Payroll Processing Fees 1389. 1389.

Form 990, Part IX, Line 24E

Repairs and Maintenance 279. 279.

Form 990, Part IX, Line 24E

Telephone 3292. 3292.

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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011382
IRS990/OtherExpensesGrp/Desc0CA Filing Fee
IRS990/OtherExpensesGrp/Desc1CVP Cost Allocation
IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc3Printing & Postage
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22182
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3808
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt12581
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt010
IRS990/OtherExpensesGrp/TotalAmt12581
IRS990/OtherExpensesGrp/TotalAmt22182
IRS990/OtherExpensesGrp/TotalAmt3808
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010375
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt010375
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016496
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt016496
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Lawrence Bauman
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1Water User's Conference
IRS990/ProgramServiceRevenueGrp/Desc2Litigation Fee Reimbursement
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0209845
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt159028
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt252887
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
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/PYInvestmentIncomeAmt01706
IRS990/PYOtherExpensesAmt0165408
IRS990/PYOtherRevenueAmt015
IRS990/PYProgramServiceRevenueAmt0288829
IRS990/PYRevenuesLessExpensesAmt0-37670
IRS990/PYSalariesCompEmpBnftPaidAmt0162812
IRS990/PYTotalExpensesAmt0328220
IRS990/PYTotalRevenueAmt0290550
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-119627
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0321641
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0202014
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0149304
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045907
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0702
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016040
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016742
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0133336
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Local Agency Investment Fund
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0702
IRS990ScheduleD/TotalBookValueSecuritiesAmt0133336
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0129323
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt016496
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011382
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Lawrence Bauman
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0157201
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization consists of 15 elected Board Members and regular and associate memberships.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing body may be elected annually by the 15 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/ExplanationTxt6Payroll Processing Fees 1389. 1389.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Repairs and Maintenance 279. 279.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Telephone 3292. 3292.
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0321641
IRS990/TotalAssetsEOYAmt0202014
IRS990/TotalAssetsGrp/BOYAmt0321641
IRS990/TotalAssetsGrp/EOYAmt0202014
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt01

Document Assets

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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