Civic Intelligence

Idaho Water Users Association Inc

990 • Fiscal year 2014 • EIN 82-0182610

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 07, 2015

Organization ProfileWWW.IWUA.ORG

View Organization Page

1010 W Jefferson St No 101Boise, ID 83702

(208) 344-6690

Siviq Scores

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

Liabilities / Assets

66th percentile

0.04x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.03x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Net Margin

21st percentile

-4.5%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

97th percentile

$197,288

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 37.0% of source-year revenue.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Asset Growth

25th percentile

-3.7%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

6.0%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$469,916

Down $18,127 (-3.7%) from 2013

Net Assets

Down

$451,281

Down $23,804 (-5.0%) from 2013

Liabilities

Up

$18,635

Up $5,677 (+44%) from 2013

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin21st percentile

Revenue

Up

$533,139

Up $30,403 (+6.0%) from 2013

Expenses

Up

$556,943

Up $52,213 (+10%) from 2013

Net Income

Down

-$23,804

Down $21,810 (-1094%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $453,906Liabilities 2010: $12,466Net Assets 2010: $441,4402010Assets 2011: $480,077Liabilities 2011: $13,592Net Assets 2011: $466,4852011Assets 2012: $485,578Liabilities 2012: $8,499Net Assets 2012: $477,0792012Assets 2013: $488,043Liabilities 2013: $12,958Net Assets 2013: $475,0852013Assets 2014: $469,916Liabilities 2014: $18,635Net Assets 2014: $451,2812014Assets 2015: $477,833Liabilities 2015: $13,190Net Assets 2015: $464,6432015Assets 2016: $475,271Liabilities 2016: $11,945Net Assets 2016: $463,3262016Assets 2017: $492,810Liabilities 2017: $13,136Net Assets 2017: $479,6742017Assets 2018: $489,669Liabilities 2018: $5,538Net Assets 2018: $484,1312018Assets 2019: $558,056Liabilities 2019: $20,390Net Assets 2019: $537,6662019Assets 2020: $639,470Liabilities 2020: $20,659Net Assets 2020: $618,8112020Assets 2021: $846,726Liabilities 2021: $146,287Net Assets 2021: $700,4392021Assets 2022: $1,100,459Liabilities 2022: $370,869Net Assets 2022: $729,5902022Assets 2023: $938,350Liabilities 2023: $194,361Net Assets 2023: $743,9892023Assets 2024: $1,146,329Liabilities 2024: $468,894Net Assets 2024: $677,4352024

Highlighted filing

2014

Assets$469,916
Liabilities$18,635
Net Assets$451,281
Open 2014 Filing

Operations Trend

Revenue Growth65th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $539,8182010Expenses 2011: $473,8692011Expenses 2012: $494,0762012Revenue 2013: $502,736Expenses 2013: $504,730Net Income 2013: -$1,9942013Revenue 2014: $533,139Expenses 2014: $556,943Net Income 2014: -$23,8042014Revenue 2015: $531,866Expenses 2015: $518,504Net Income 2015: $13,3622015Revenue 2016: $542,002Expenses 2016: $543,319Net Income 2016: -$1,3172016Revenue 2017: $533,456Expenses 2017: $517,108Net Income 2017: $16,3482017Revenue 2018: $542,441Expenses 2018: $537,984Net Income 2018: $4,4572018Revenue 2019: $593,290Expenses 2019: $539,755Net Income 2019: $53,5352019Revenue 2020: $629,065Expenses 2020: $547,920Net Income 2020: $81,1452020Revenue 2021: $585,831Expenses 2021: $504,203Net Income 2021: $81,6282021Revenue 2022: $642,647Expenses 2022: $613,496Net Income 2022: $29,1512022Revenue 2023: $733,773Expenses 2023: $719,374Net Income 2023: $14,3992023Revenue 2024: $772,779Expenses 2024: $839,333Net Income 2024: -$66,5542024

Highlighted filing

2014

Revenue$533,139
Expenses$556,943
Net Income-$23,804
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 7, 2015
Return Version
2014v5.0
Gross Receipts
$533,139
Mission and Program Overview

Mission

Idaho water users association is an organization founded to promote, aid and assist the development, control, conservation, preservation and utilization of the water resources of the state of idaho and to cooperate with similar organizations in other states.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$342,023$334,164▼ $7,859
Receivables From Officers Etc$140,463$128,741▼ $11,722
Cash and Non-Interest-Bearing Accounts$941$3,214▲ $2,273
Land, Buildings, and Equipment, Net$3,357$2,184▼ $1,173
Prepaid Expenses and Deferred Charges$999$951▼ $48
Accounts Receivable$260$662▲ $402
Total Assets$488,043$469,916▼ $18,127
Liabilities
Accounts Payable and Accrued Expenses$12,858$18,535▲ $5,677
Deferred Revenue$100$100→ $0
Total Liabilities$12,958$18,635▲ $5,677
Net Assets / Fund Balance
Unrestricted Net Assets$472,342$448,067▼ $24,275
Temporarily Rstr Net Assets$2,743$3,214▲ $471
Total Net Assets Fund Balance$475,085$451,281▼ $23,804
Total Liabilities and Net Assets / Fund Balance$488,043$469,916▼ $18,127

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,184$24,782$26,966
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Norm SemankoExecutive DirectorFT$162,383$34,905$197,288

Board Members and Trustees

NameTitle
Terrell SorensenCommittee Chairman
Lynn KeetchPast President/director
Dan DarringtonPresident/director
Jim Hudson1st Vice President/director
Steve Howser2nd Vice President/director
Berwyn MussmannDirector
Dale SwensenDirector
Dan DavidsonDirector
Daren CoonDirector
Dave ShawDirector
Dennis LammeyDirector
Greg ShentonDirector
Harold MohlmanDirector
John SimpsonDirector
Louis ThielDirector
Lynn CarlquistDirector
Lynn HarmonDirector
Marcia HerrDirector
Mike RasmussenDirector
Phil BlickDirector
Randy BrownDirector
Roger WarnerDirector
Ron KiesterDirector
Scott BreedingDirector
Vernon CaseDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$365,833
Program Service Revenue
$157,944
Investment Income
$9,362
Other Revenue
$0
All Other Contributions
$35,007
Change in Net Assets
$-23,804

Audited Revenue Reconciliation

Revenue per Audited Statements
$533,139
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$533,139
Total Revenue per Form 990
$533,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$307,474
Other Expenses$249,469
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---$197,288
Other Salaries and Wages---$68,334
All Other Expenses---$42,250
Conferences and Meetings---$32,433
Travel---$25,895
Other Employee Benefits---$22,715
Occupancy---$21,060
Other Expenses---$19,560
Payroll Taxes---$15,347
Office Expenses---$13,590
Fees for Services Accounting---$4,285
Pension Plan Contributions---$3,790
Insurance---$3,150
Depreciation Depletion---$1,173
Fees for Services Other---$760
Fees for Services Legal---$505
Information Technology---$129
Total Functional Expenses$0$0$0$556,943

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$556,943
Total Expenses per Audited Statements$556,943
Total Expenses per Form 990$556,943
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$123,875
Total Nondeductible Lobbying and Political Cost$123,875
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$140,463$128,741▼ $11,722
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The executive director reviews and signs return before it is filed.”

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

“The board of directors independently reviews and approves the executive director's salary annually based on his performance and comparable compensation for similarly qualified persons at similarly situated organizations. The process is documented in the minutes of the board meetings.”

Form 990, Part VI, Section C, Line 19

“The association has its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Idaho Water Users Association Inc
EIN
82-0182610
Phone
2083446690
Address
1010 W JEFFERSON ST NO 101, BOISE, ID 83702

Signing Officer

Name
Norman Semanko
Title
Executive Director
Phone
2083446690
Signed
2015-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Norman Semanko
Formed
1956
Legal Domicile
Id
Voting Board Members
25
Independent Board Members
25
Employees
2
Volunteers
0

Preparer

Firm
Harris & Co Pllc
Address
2289 S BONITO WAY STE 100, MERIDIAN, ID 83642
Preparer
Cheryl Guiddy
Phone
2083338965
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The oversight and selection process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Uncertain tax positions the accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for calendar year 2014 or 2013. The association files income tax returns in the u.s. Federal jurisdiction. The association's income tax returns are no longer subject to u.s. Federal or state examinations by taxing authorities for years before 2011.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VICE PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25COMMITTEE CHAIRMAN
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01956
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt025
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0533139
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt025
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0129
IRS990/InsuranceGrp/TotalAmt03150
IRS990/InvestmentIncomeGrp/ExclusionAmt09362
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09362
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt024782
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03357
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02184
IRS990/LandBldgEquipCostOrOtherBssAmt026966
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0330826
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IDAHO WATER USERS ASSOCIATION IS AN ORGANIZATION FOUNDED TO PROMOTE, AID AND ASSIST THE DEVELOPMENT, CONTROL, CONSERVATION, PRESERVATION AND UTILIZATION OF THE WATER RESOURCES OF THE STATE OF IDAHO AND TO COOPERATE WITH SIMILAR ORGANIZATIONS IN OTHER STATES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0475085
IRS990/NetAssetsOrFundBalancesEOYAmt0451281
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt021060
IRS990/OfficeExpensesGrp/TotalAmt013590
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022715
IRS990/OtherExpensesGrp/Desc0SEMINARS AND WORKSHOPS
IRS990/OtherExpensesGrp/Desc1SPECIAL PROJECTS
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3AG. WATER SAFETY
IRS990/OtherExpensesGrp/TotalAmt035759
IRS990/OtherExpensesGrp/TotalAmt127301
IRS990/OtherExpensesGrp/TotalAmt221619
IRS990/OtherExpensesGrp/TotalAmt319560
IRS990/OtherSalariesAndWagesGrp/TotalAmt068334
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt015347
IRS990/PensionPlanContributionsGrp/TotalAmt03790
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0999
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0951
IRS990/PrincipalOfficerNm0NORMAN SEMANKO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0SEMINAR/WORKSHOPS
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2SPECIAL PROJECTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085181
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt156914
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215849
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085181
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156914
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215849
IRS990/ProgSrvcAccomActy2Grp/Desc0SEMINARS AND WORKSHOPS - PROVIDED SUMMER SEMINAR AND WORKSHOP TO EDUCATE MEMBERS, ATTORNEYS AND AGENCY PERSONNEL WHO PROTECT, DEVELOP AND MANAGE IDAHO'S WATER RESOURCES. 195 ATTENDED THE SEMINAR. ALSO PROVIDED WINTER SEMINAR TO EDUCATE MEMBERS, ATTORNEYS AND AGENCY PERSONNEL WHO PROTECT, DEVELOP AND MANAGE IDAHO'S WATER RESOURCES. 215 IN ATTENDANCE.
IRS990/ProgSrvcAccomActy3Grp/Desc0DITCHRIDER WORKSHOPS AND PESTICIDE APPLICATOR RECERTIFICATION WORKSHOPS - TO EDUCATE THE WORKERS OF OUR MEMBERS WHO ARE OUT IN THE FIELD THAT DO THE HANDS-ON WORK REGARDING SAFETY, PUBLIC RELATIONS, LEGAL ISSUES, WATER MEASUREMENT, PERSONAL PROTECTION, COMPLIANCE WITH GOVERNMENT REGULATIONS, CHEMICAL USE AND SAFETY, EQUIPMENT CALIBRATION AND PLANT IDENTIFICATION. 195 ATTENDED THE DITCHRIDER WORKSHOPS AND 147 ATTENDED THE PESTICIDE APPLICATOR RECERTIFICATION WORKSHOPS HELD ACROSS SOUTHERN IDAHO.
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt0353829
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09995
IRS990/PYOtherExpensesAmt0215218
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0138912
IRS990/PYRevenuesLessExpensesAmt0-1994
IRS990/PYSalariesCompEmpBnftPaidAmt0289512
IRS990/PYTotalExpensesAmt0504730
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0502736
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0140463
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0128741
IRS990/ReconcilationRevenueExpnssAmt0-23804
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0342023
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0334164
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0115789
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt08086
IRS990ScheduleC/DuesAssessmentsAmt0330826
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0123875
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0123875
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE NONDEDUCTIBLE PORTION OF DUES WILL BE INCREASED FOR 2015 TO MORE ACCURATELY REFLECT THE ACTUAL LOBBYING EXPENSES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C PART III-B LINE 4
IRS990ScheduleD/EquipmentGrp/BookValueAmt02184
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024782
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026966
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0556943
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0533139
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR CALENDAR YEAR 2014 OR 2013. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION'S INCOME TAX RETURNS ARE NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02184
IRS990ScheduleD/TotalExpensesPerForm990Amt0556943
IRS990ScheduleD/TotalRevenuePerForm990Amt0533139
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0533139
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0556943
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0162383
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount03000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$469,916
Liabilities
$18,635
Net assets
$451,281
Revenue
$533,139
Expenses
$556,943
Net income
-$23,804
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.47$0.68$0.77$0.84$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.94$0.19$0.74$0.73$0.72$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.37$0.73$0.64$0.61$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.15$0.70$0.59$0.50$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.02$0.62$0.63$0.55$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.02$0.54$0.59$0.54$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.54$0.54$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.53$0.52$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.46$0.54$0.54$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.46$0.53$0.52$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.45$0.53$0.56$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.50$0.50$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.01$0.48$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.01$0.47$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.01$0.44$0.54