Civic Intelligence

Idaho Water Users Association Inc

990 • Fiscal year 2019 • EIN 82-0182610

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 06, 2020

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

70th percentile

0.04x

Higher debt load relative to assets than 70% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

66th percentile

0.03x

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

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

59th percentile

9.0%

Higher net margin than 59% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

88th percentile

$142,817

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

72nd percentile

9.4%

Faster revenue growth than 72% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$558,056

Up $68,387 (+14%) from 2018

Net Assets

Up

$537,666

Up $53,535 (+11%) from 2018

Liabilities

Up

$20,390

Up $14,852 (+268%) from 2018

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin59th percentile

Revenue

Up

$593,290

Up $50,849 (+9.4%) from 2018

Expenses

Up

$539,755

Up $1,771 (+0.3%) from 2018

Net Income

Up

$53,535

Up $49,078 (+1101%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth76th 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

2019

Assets$558,056
Liabilities$20,390
Net Assets$537,666
Open 2019 Filing

Operations Trend

Revenue Growth72nd 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

2019

Revenue$593,290
Expenses$539,755
Net Income$53,535
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 6, 2020
Return Version
2019v5.1
Gross Receipts
$593,290
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.

To assist in the development, conservation and utilization of idaho's water resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$384,128$479,894▲ $95,766
Receivables From Officers Etc$80,358$64,049▼ $16,309
Cash and Non-Interest-Bearing Accounts$18,788$7,129▼ $11,659
Prepaid Expenses and Deferred Charges$1,879$2,143▲ $264
Accounts Receivable$1,320$2,075▲ $755
Land, Buildings, and Equipment, Net$1,561$1,131▼ $430
Total Assets$489,669$558,056▲ $68,387
Other Assets Total$1,635$1,635→ $0
Liabilities
Deferred Revenue$1,860$16,445▲ $14,585
Accounts Payable and Accrued Expenses$3,678$3,945▲ $267
Total Liabilities$5,538$20,390▲ $14,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$478,928$534,318▲ $55,390
Net Assets With Donor Restrictions$5,203$3,348▼ $1,855
Total Net Assets Fund Balance$484,131$537,666▲ $53,535
Total Liabilities and Net Assets / Fund Balance$489,669$558,056▲ $68,387

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,131$10,417$11,548
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul ArringtonExecutive DirectorFT$128,600$14,217$142,817

Board Members and Trustees

NameTitle
Jim HudsonPast President/director
Steve HowserPresident/director
Dan Davidson1st Vice President/directo
Randy Brown2nd Vice President/directo
Bart PattersonDirector
Dan DarringtonDirector
Daren CoonDirector
Dave ShawDirector
David StephensonDirector
Greg ShentonDirector
Harold MohlmanDirector
John EellsDirector
John HartmanDirector
John SimpsonDirector
Louis ThielDirector
Lynn KeetchDirector
Marcia HerrDirector
Mike RasmussenDirector
Pat McmahonDirector
Phil BlickDirector
Ron PlattDirector
Scott BreedingDirector
Scott KingDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$10,682
Program Service Revenue
$568,179
Investment Income
$14,429
Other Revenue
$0
All Other Contributions
$10,682
Change in Net Assets
$53,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$291,256
Other Expenses$248,499
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---$142,817
Other Salaries and Wages---$86,778
Conferences and Meetings---$44,914
Other Employee Benefits---$39,601
Travel---$33,778
All Other Expenses---$22,377
Occupancy---$21,574
Other Expenses---$20,954
Payroll Taxes---$16,399
Office Expenses---$15,087
Pension Plan Contributions---$5,661
Fees for Services Accounting---$5,035
Insurance---$3,034
Depreciation Depletion---$430
Total Functional Expenses$0$0$0$539,755
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$41,151
Total Nondeductible Lobbying and Political Cost$41,151
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$80,358$64,049▼ $16,309
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
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
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 11B

“The executive director reviews and signs the form 990 tax 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's governing documents and financial statements are 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
Paul Arrington
Title
Executive Director
Phone
2083446690
Signed
2020-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Arrington
Formed
1956
Legal Domicile
Id
Voting Board Members
23
Independent Board Members
23
Employees
3
Volunteers
23

Preparer

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

Additional Explanations

No Change

“No change in the oversight process or selection process 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 2019 or 2018. 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 2015.”

Raw XML AppendixShowing 400 of 474 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT/DIRECTOR
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/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PAST PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt172ND VICE PRESIDENT/DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt191ST VICE PRESIDENT/DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01956
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt023
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0593290
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt023
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt03034
IRS990/InvestmentIncomeGrp/ExclusionAmt014429
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014429
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010417
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01561
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01131
IRS990/LandBldgEquipCostOrOtherBssAmt011548
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
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/NetAssetsOrFundBalancesBOYAmt0484131
IRS990/NetAssetsOrFundBalancesEOYAmt0537666
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0478928
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0534318
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt021574
IRS990/OfficeExpensesGrp/TotalAmt015087
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01635
IRS990/OtherAssetsTotalGrp/EOYAmt01635
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt039601
IRS990/OtherExpensesGrp/Desc0AG. WATER SAFETY
IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2SEMINARS AND WORKSHOPS
IRS990/OtherExpensesGrp/Desc3NWRA DELEGATE EXPENSE
IRS990/OtherExpensesGrp/TotalAmt034548
IRS990/OtherExpensesGrp/TotalAmt124507
IRS990/OtherExpensesGrp/TotalAmt222261
IRS990/OtherExpensesGrp/TotalAmt320954
IRS990/OtherSalariesAndWagesGrp/TotalAmt086778
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt016399
IRS990/PensionPlanContributionsGrp/TotalAmt05661
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01879
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02143
IRS990/PrincipalOfficerNm0PAUL ARRINGTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813910
IRS990/ProgramServiceRevenueGrp/BusinessCd1813910
IRS990/ProgramServiceRevenueGrp/BusinessCd2813910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2SEMINAR/WORKSHOPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0417573
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt185268
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt265338
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0417573
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt185268
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt265338
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. 202 ATTENDED THE SEMINAR.
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. 232 ATTENDED THE DITCHRIDER WORKSHOPS AND 141 ATTENDED THE PESTICIDE APPLICATOR RECERTIFICATION WORKSHOPS HELD ACROSS SOUTHERN IDAHO.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010759
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012754
IRS990/PYOtherExpensesAmt0250252
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0518928
IRS990/PYRevenuesLessExpensesAmt04457
IRS990/PYSalariesCompEmpBnftPaidAmt0287732
IRS990/PYTotalExpensesAmt0537984
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0542441
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt080358
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt064049
IRS990/ReconcilationRevenueExpnssAmt053535
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0384128
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0479894
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0125272
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0417573
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt041151
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt041151
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-84121
IRS990ScheduleD/EquipmentGrp/BookValueAmt01131
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010417
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011548
IRS990ScheduleD/FootnoteTextInd0X
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 2019 OR 2018. 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 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01131
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt064049
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PURCHASE PERSONAL RESIDENCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0172177
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0NORMAN SEMANKO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt064049
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS AND SIGNS THE FORM 990 TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3NO CHANGE
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$558,056
Liabilities
$20,390
Net assets
$537,666
Revenue
$593,290
Expenses
$539,755
Net income
$53,535
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