Civic Intelligence

Lake Reservoir Company

EIN 82-0137525 • 501(c)12 • Payette, ID

Profile

To Provide mutual irrigation company services

102 N Main StreetPayette, ID 83661

n/A

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Higher debt load relative to assets than 5% of similar nonprofits.

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

Liabilities / Revenue

6th percentile

0.00x

Higher debt load relative to revenue than 6% of similar nonprofits.

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

Net Margin

20th percentile

-9.8%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

$1M-$5M nonprofits • Source year 2021

Asset Growth

45th percentile

0.4%

Faster asset growth than 45% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

78th percentile

19%

Faster revenue growth than 78% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$2,212,721

Down $7,332 (-0.3%) from 2023

Liabilities

Down

$7

Down $102 (-94%) from 2023

Net Assets

Down

$2,212,714

Down $7,230 (-0.3%) from 2023

Revenue

Down

$74,036

Down $2,056 (-2.7%) from 2023

Expenses

Up

$81,266

Up $32,007 (+65%) from 2023

Net Income

Down

-$7,230

Down $34,063 (-127%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,721,054Liabilities 2011: $74,670Net Assets 2011: $1,646,3842011Assets 2012: $2,156,835Liabilities 2012: $308,276Net Assets 2012: $1,848,5592012Assets 2013: $2,209,123Liabilities 2013: $242,177Net Assets 2013: $1,966,9462013Assets 2014: $2,209,597Liabilities 2014: $197,735Net Assets 2014: $2,011,8622014Assets 2015: $2,215,826Liabilities 2015: $157,593Net Assets 2015: $2,058,2332015Assets 2016: $2,228,128Liabilities 2016: $116,721Net Assets 2016: $2,111,4072016Assets 2017: $2,232,465Liabilities 2017: $72,796Net Assets 2017: $2,159,6692017Assets 2018: $2,236,478Liabilities 2018: $26,720Net Assets 2018: $2,209,7582018Assets 2019: $2,241,829Liabilities 2019: $7Net Assets 2019: $2,241,8222019Assets 2020: $2,248,525Liabilities 2020: $0Net Assets 2020: $2,248,5252020Assets 2021: $2,222,256Liabilities 2021: $203Net Assets 2021: $2,222,0532021Assets 2022: $2,193,111Liabilities 2022: $0Net Assets 2022: $2,193,1112022Assets 2023: $2,220,053Liabilities 2023: $109Net Assets 2023: $2,219,9442023Assets 2024: $2,212,721Liabilities 2024: $7Net Assets 2024: $2,212,7142024

Highlighted filing

2024

Assets$2,212,721
Liabilities$7
Net Assets$2,212,714

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2011: $26,0582011Expenses 2012: $26,5542012Revenue 2013: $169,282Expenses 2013: $50,895Net Income 2013: $118,3872013Revenue 2014: $90,254Expenses 2014: $45,338Net Income 2014: $44,9162014Revenue 2015: $92,595Expenses 2015: $46,224Net Income 2015: $46,3712015Revenue 2016: $89,320Expenses 2016: $36,146Net Income 2016: $53,1742016Revenue 2017: $85,487Expenses 2017: $37,225Net Income 2017: $48,2622017Revenue 2018: $87,529Expenses 2018: $37,440Net Income 2018: $50,0892018Revenue 2019: $65,514Expenses 2019: $33,450Net Income 2019: $32,0642019Revenue 2020: $36,738Expenses 2020: $30,035Net Income 2020: $6,7032020Revenue 2021: $36,105Expenses 2021: $62,577Net Income 2021: -$26,4722021Revenue 2022: $52,642Expenses 2022: $81,584Net Income 2022: -$28,9422022Revenue 2023: $76,092Expenses 2023: $49,259Net Income 2023: $26,8332023Revenue 2024: $74,036Expenses 2024: $81,266Net Income 2024: -$7,2302024

Highlighted filing

2024

Revenue$74,036
Expenses$81,266
Net Income-$7,230

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$0.07$0.08$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$0.08$0.05$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$0.05$0.08$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$0.04$0.06$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.04$0.03$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.07$0.03$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.24$0.03$2.21$0.09$0.04$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.07$2.16$0.09$0.04$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.23$0.12$2.11$0.09$0.04$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.22$0.16$2.06$0.09$0.05$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.20$2.01$0.09$0.05$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.21$0.24$1.97$0.17$0.05$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.31$1.85$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.07$1.65$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$74,036
Mission and Program Overview

Mission

To provide mutual irrigation company services.

To Provide mutual irrigation company services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$2,194,414$2,194,413▼ $1
Cash and Non-Interest-Bearing Accounts$25,639$18,308▼ $7,331
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,220,053$2,212,721▼ $7,332
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$109$7▼ $102
Total Liabilities$109$7▼ $102
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,219,944$2,212,714▼ $7,230
Total Net Assets Fund Balance$2,219,944$2,212,714▼ $7,230
Total Liabilities and Net Assets / Fund Balance$2,220,053$2,212,721▼ $7,332
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis UjiiyePresident
Ron MioVice President
Bill ZieglerDirector
Casey OdetteDirector
Chad HenggelerDirector
Dan BicandiDirector
Dyke NagasakaDirector
Erin BronsonDirector
Jim StandleyDirector
Joan HowellDirector
John Van BeekDirector
Korth ElliottDirector
Marc HawsDirector
Michael ShippyDirector
Stewart RussellDirector
Tom ParsonsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$74,012
Program Service Revenue
$0
Investment Income
$24
Other Revenue
$0
Change in Net Assets
$-7,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,223
Salaries, Compensation, and Employee Benefits$19,043
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$16,980--$16,980
Occupancy$6,267$696-$6,963
Travel$6,004$667-$6,671
Insurance$4,558$506-$5,064
Payroll Taxes$2,063--$2,063
Office Expenses$1,534$170-$1,704
Fees for Services Accounting-$900-$900
Other Expenses$40,282$639-$639
Total Functional Expenses$77,688$3,578$0$81,266
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
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 has members whose assessments pay for the maintenance and operations of the infrastructure used for the delivery of irrigation water.

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

The Organization's President and Secretary/Treasure review the prepared Form 990 before authorizing its electronic filing.

Form 990, Part VI, Section B, Line 15A

The organization's board reviews and approves salaries for all employees.

Form 990, Part VI, Section B, Line 15B

The organization's board reviews and approves salaries for all employees.

Form 990, Part VI, Section C, Line 19

All public information documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Lake Reservoir Company
EIN
82-0137525
Phone
2086429424
Address
102 N Main Street, Payette, ID 83661

Signing Officer

Name
Dennis Ujiiye
Title
President
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Ujiiye
Formed
1920
Legal Domicile
Id
Voting Board Members
16
Independent Board Members
16
Employees
2

Preparer

Firm
Accounting NorthWest PA
Address
PO Box 7, Fruitland, ID 83619
Preparer
Richard A Howard CPA
Phone
2084521234
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0506
IRS990/InsuranceGrp/ProgramServicesAmt04558
IRS990/InsuranceGrp/TotalAmt05064
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt024
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt02194414
IRS990/InvestmentsProgramRelatedGrp/EOYAmt02194413
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt049852
IRS990/MembershipDuesAmt074012
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0To Provide mutual irrigation company services
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02219944
IRS990/NetAssetsOrFundBalancesEOYAmt02212714
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02219944
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02212714
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0696
IRS990/OccupancyGrp/ProgramServicesAmt06267
IRS990/OccupancyGrp/TotalAmt06963
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0170
IRS990/OfficeExpensesGrp/ProgramServicesAmt01534
IRS990/OfficeExpensesGrp/TotalAmt01704
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Dam Maintenance
IRS990/OtherExpensesGrp/Desc1Director's Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0639
IRS990/OtherExpensesGrp/ProgramServicesAmt040282
IRS990/OtherExpensesGrp/TotalAmt040282
IRS990/OtherExpensesGrp/TotalAmt1639
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt016980
IRS990/OtherSalariesAndWagesGrp/TotalAmt016980
IRS990/OtherSourcesGrossIncomeAmt024160
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt02063
IRS990/PayrollTaxesGrp/TotalAmt02063
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Dennis Ujiiye
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt076067
IRS990/PYInvestmentIncomeAmt025
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt031161
IRS990/PYRevenuesLessExpensesAmt026833
IRS990/PYSalariesCompEmpBnftPaidAmt018098
IRS990/PYTotalExpensesAmt049259
IRS990/PYTotalRevenueAmt076092
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-7230
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/TotalBookValueProgramRltdAmt02194413
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members whose assessments pay for the maintenance and operations of the infrastructure used for the delivery of irrigation water.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's President and Secretary/Treasure review the prepared Form 990 before authorizing its electronic filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's board reviews and approves salaries for all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's board reviews and approves salaries for all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All public information documents are made available upon request.
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 B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02220053
IRS990/TotalAssetsEOYAmt02212721
IRS990/TotalAssetsGrp/BOYAmt02220053
IRS990/TotalAssetsGrp/EOYAmt02212721
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt074012
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03578
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt077688
IRS990/TotalFunctionalExpensesGrp/TotalAmt081266
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0109
IRS990/TotalLiabilitiesEOYAmt07
IRS990/TotalLiabilitiesGrp/BOYAmt0109
IRS990/TotalLiabilitiesGrp/EOYAmt07
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02219944
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02212714
IRS990/TotalProgramServiceExpensesAmt077688
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt074036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02220053
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02212721
IRS990/TravelGrp/ManagementAndGeneralAmt0667
IRS990/TravelGrp/ProgramServicesAmt06004
IRS990/TravelGrp/TotalAmt06671
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0102 N Main Street
IRS990/USAddress/CityNm0Payette
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083661
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dennis Ujiiye
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake Reservoir Company
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0820137525
ReturnHeader/Filer/PhoneNum02086429424
ReturnHeader/Filer/USAddress/AddressLine1Txt0102 N Main Street
ReturnHeader/Filer/USAddress/CityNm0Payette
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083661
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true

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