Civic Intelligence

Lake Reservoir Company

990 • Fiscal year 2017 • EIN 82-0137525

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 20, 2018

Organization ProfileN/A
102 N Main StreetPayette, ID 83661

(208) 642-9424

Siviq Scores

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

Liabilities / Assets

20th percentile

0.03x

Higher debt load relative to assets than 20% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

43rd percentile

0.85x

Higher debt load relative to revenue than 43% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Net Margin

98th percentile

56%

Higher net margin than 98% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Asset Growth

52nd percentile

0.2%

Faster asset growth than 52% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-4.3%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$2,232,465

Up $4,337 (+0.2%) from 2016

Net Assets

Up

$2,159,669

Up $48,262 (+2.3%) from 2016

Liabilities

Down

$72,796

Down $43,925 (-38%) from 2016

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin98th percentile

Revenue

Down

$85,487

Down $3,833 (-4.3%) from 2016

Expenses

Up

$37,225

Up $1,079 (+3.0%) from 2016

Net Income

Down

$48,262

Down $4,912 (-9.2%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$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

2017

Assets$2,232,465
Liabilities$72,796
Net Assets$2,159,669
Open 2017 Filing

Operations Trend

Revenue Growth20th percentile

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

2017

Revenue$85,487
Expenses$37,225
Net Income$48,262
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 20, 2018
Return Version
2017v2.2
Gross Receipts
$85,487
Mission and Program Overview

Mission

To provide mutual irrigation company services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$2,193,267$2,194,413▲ $1,146
Cash and Non-Interest-Bearing Accounts$34,861$38,052▲ $3,191
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$2,228,128$2,232,465▲ $4,337
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$116,714$72,658▼ $44,056
Other Liabilities$7$138▲ $131
Total Liabilities$116,721$72,796▼ $43,925
Net Assets / Fund Balance
Unrestricted Net Assets$2,111,407$2,159,669▲ $48,262
Total Net Assets Fund Balance$2,111,407$2,159,669▲ $48,262
Total Liabilities and Net Assets / Fund Balance$2,228,128$2,232,465▲ $4,337
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Jim StandleyPresident
John Van BeekVice President
Chad HenggelerDirector
Clinton RohrbacherDirector
Darlene MaxwellDirector
Ed ParsonsDirector
Korth ElliottDirector
Marcia HerrDirector
Megan WellsDirector
Rodger ObermeyerDirector
Ron MioDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$85,435
Program Service Revenue
$0
Investment Income
$52
Other Revenue
$0
Change in Net Assets
$48,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,959
Salaries, Compensation, and Employee Benefits$11,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$10,063
Interest---$5,944
Office Expenses---$5,398
Insurance---$3,761
Travel---$2,518
Occupancy---$1,415
Conferences and Meetings---$1,251
Payroll Taxes---$1,203
Other Expenses---$703
Fees for Services Accounting---$625
Fees for Services Legal---$50
Total Functional Expenses$0$0$0$37,225
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$138
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

“The Organization has members whose assessments pay for the Organization's services.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Form 990 is reviewed and approved by designated financial personnel prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Monitoring of compliance with the Organization's conflict of interest policy is ongoing and is facilitated by the fact that there are few employees.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Organization's board reviews and approves salaries for all employees.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All public information documents are made available upon request.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Jim Standley
Title
President
Signed
2018-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Standley
Formed
1920
Legal Domicile
Id
Voting Board Members
11
Independent Board Members
11
Employees
2

Preparer

Firm
Quest Cpas Pllc
Address
11501 HIGHWAY 95, PAYETTE, ID 83661
Preparer
Kurt R Folke
Phone
2086421417
Raw XML Appendix370 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide mutual irrigation company services.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0The Organization
IRS990/BooksInCareOfDetail/PhoneNum02086429424
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0102 N Main Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Payette
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083661
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt034861
IRS990/CashNonInterestBearingGrp/EOYAmt038052
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt01251
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt085435
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt052
IRS990/CYOtherExpensesAmt025959
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt048262
IRS990/CYSalariesCompEmpBnftPaidAmt011266
IRS990/CYTotalExpensesAmt037225
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt085487
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0As a mutual irrigation company virtually all expenses are incurred for the distribution of water to members and are related to its exempt purpose.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt037225
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt0625
IRS990/FeesForServicesLegalGrp/TotalAmt050
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Jim Standley
IRS990/Form990PartVIISectionAGrp/PersonNm1John Van Beek
IRS990/Form990PartVIISectionAGrp/PersonNm2Ed Parsons
IRS990/Form990PartVIISectionAGrp/PersonNm3Chad Henggeler
IRS990/Form990PartVIISectionAGrp/PersonNm4Korth Elliott
IRS990/Form990PartVIISectionAGrp/PersonNm5Marcia Herr
IRS990/Form990PartVIISectionAGrp/PersonNm6Darlene Maxwell
IRS990/Form990PartVIISectionAGrp/PersonNm7Ron Mio
IRS990/Form990PartVIISectionAGrp/PersonNm8Megan Wells
IRS990/Form990PartVIISectionAGrp/PersonNm9Clinton Rohrbacher
IRS990/Form990PartVIISectionAGrp/PersonNm10Rodger Obermeyer
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01920
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt085487
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt03761
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt05944
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt052
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt052
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt02193267
IRS990/InvestmentsProgramRelatedGrp/EOYAmt02194413
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0ID
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt085435
IRS990/MembershipDuesAmt085435
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide mutual irrigation company services.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0116714
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt072658
IRS990/NetAssetsOrFundBalancesBOYAmt02111407
IRS990/NetAssetsOrFundBalancesEOYAmt02159669
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt01415
IRS990/OfficeExpensesGrp/TotalAmt05398
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Maintenance
IRS990/OtherExpensesGrp/Desc1Director's Expenses
IRS990/OtherExpensesGrp/TotalAmt04294
IRS990/OtherExpensesGrp/TotalAmt1703
IRS990/OtherLiabilitiesGrp/BOYAmt07
IRS990/OtherLiabilitiesGrp/EOYAmt0138
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt010063
IRS990/OtherSourcesGrossIncomeAmt052
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt01203
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Jim Standley
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt089275
IRS990/PYInvestmentIncomeAmt045
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt025606
IRS990/PYRevenuesLessExpensesAmt053174
IRS990/PYSalariesCompEmpBnftPaidAmt010540
IRS990/PYTotalExpensesAmt036146
IRS990/PYTotalRevenueAmt089320
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt048262
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0138
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/TotalBookValueProgramRltdAmt02194413
IRS990ScheduleD/TotalLiabilityAmt0138
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization has members whose assessments pay for the Organization's services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is reviewed and approved by designated financial personnel prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Monitoring of compliance with the Organization's conflict of interest policy is ongoing and is facilitated by the fact that there are few 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, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02228128
IRS990/TotalAssetsEOYAmt02232465
IRS990/TotalAssetsGrp/BOYAmt02228128
IRS990/TotalAssetsGrp/EOYAmt02232465
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085435
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt037225
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0116721
IRS990/TotalLiabilitiesEOYAmt072796
IRS990/TotalLiabilitiesGrp/BOYAmt0116721
IRS990/TotalLiabilitiesGrp/EOYAmt072796
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02111407
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02159669
IRS990/TotalProgramServiceExpensesAmt037225
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt085487
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02228128
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02232465
IRS990/TravelGrp/TotalAmt02518
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02111407
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02159669
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O 102 N Main Street
IRS990/USAddress/CityNm0Payette
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083661
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jim Standley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake Reservoir Co
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/PreparerFirmGrp/PreparerFirmEIN0821706729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUEST CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011501 HIGHWAY 95
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PAYETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083661
ReturnHeader/PreparerPersonGrp/PhoneNum02086421417
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt R Folke
ReturnHeader/ReturnTs02018-02-20T15:40:29-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,232,465
Liabilities
$72,796
Net assets
$2,159,669
Revenue
$85,487
Expenses
$37,225
Net income
$48,262
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