Civic Intelligence

Powder Basin Watershed Council

EIN 87-0763085 • 501(c)3 • Baker City, OR

Profile

To promote, retain, restore and enhance watersheds of the Powder Basin in Northeast Oregon.

2034 Auburn Ave Ste BBaker City, OR 97814

powderbasinwatershedcouncil.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.72x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.19x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

39th percentile

-0.4%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$77,463

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

87th percentile

46%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

55%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$140,956

Up $52,637 (+60%) from 2022

Liabilities

Up

$80,706

Up $47,562 (+144%) from 2022

Net Assets

Up

$60,250

Up $5,075 (+9.2%) from 2022

Operations
Liabilities / Revenue77th percentileNet Margin39th percentile

Revenue

Up

$512,511

Up $194,930 (+61%) from 2022

Expenses

Up

$507,436

Up $189,742 (+60%) from 2022

Net Income

Up

$5,075

Up $5,188 (+4591%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$300K$200K$100K$0Assets 2012: $52,008Liabilities 2012: $0Net Assets 2012: $52,0082012Assets 2013: $265,146Liabilities 2013: $232,479Net Assets 2013: $32,6672013Assets 2014: $111,365Liabilities 2014: $74,101Net Assets 2014: $37,2642014Assets 2015: $104,955Liabilities 2015: $74,625Net Assets 2015: $30,3302015Assets 2016: $72,516Liabilities 2016: $40,606Net Assets 2016: $31,9102016Assets 2017: $61,614Liabilities 2017: $30,535Net Assets 2017: $31,0792017Assets 2018: $96,599Liabilities 2018: $41,6262018Assets 2019: $80,994Liabilities 2019: $23,337Net Assets 2019: $57,6572019Assets 2020: $71,827Liabilities 2020: $19,794Net Assets 2020: $52,0332020Assets 2021: $130,085Liabilities 2021: $74,797Net Assets 2021: $55,2882021Assets 2022: $88,319Liabilities 2022: $33,144Net Assets 2022: $55,1752022Assets 2023: $140,956Liabilities 2023: $80,706Net Assets 2023: $60,2502023

Highlighted filing

2023

Assets$140,956
Liabilities$80,706
Net Assets$60,250
Open 2023 Filing

Operations Trend

Revenue Growth83rd percentile

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

$600K$400K$200K$0-$200KRevenue 2012: $273,550Expenses 2012: $238,510Net Income 2012: $35,0402012Expenses 2013: $224,8172013Revenue 2014: $164,952Expenses 2014: $161,337Net Income 2014: $3,6152014Revenue 2015: $314,336Expenses 2015: $321,256Net Income 2015: -$6,9202015Revenue 2016: $188,588Expenses 2016: $187,008Net Income 2016: $1,5802016Revenue 2017: $227,426Expenses 2017: $228,257Net Income 2017: -$8312017Revenue 2018: $158,862Expenses 2018: $134,968Net Income 2018: $23,8942018Revenue 2019: $223,497Expenses 2019: $220,813Net Income 2019: $2,6842019Revenue 2020: $174,432Expenses 2020: $180,056Net Income 2020: -$5,6242020Revenue 2021: $262,762Expenses 2021: $259,507Net Income 2021: $3,2552021Revenue 2022: $317,581Expenses 2022: $317,694Net Income 2022: -$1132022Revenue 2023: $512,511Expenses 2023: $507,436Net Income 2023: $5,0752023

Highlighted filing

2023

Revenue$512,511
Expenses$507,436
Net Income$5,075
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$140,956
Liabilities
$80,706
Net assets
$60,250
Revenue
$512,511
Expenses
$507,436
Net income
$5,075
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.41$0.81$0.60$5.13$5.07$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.33$0.55$3.18$3.18$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.75$0.55$2.63$2.60$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.20$0.52$1.74$1.80$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.23$0.58$2.23$2.21$0.03
2018Summary only. Only limited summary data is available for this year.$0.97$0.42$1.59$1.35$0.24
2017Summary only. Only limited summary data is available for this year.$0.62$0.31$0.31$2.27$2.28$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.41$0.32$1.89$1.87$0.02
2015Summary only. Only limited summary data is available for this year.$1.05$0.75$0.30$3.14$3.21$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.74$0.37$1.65$1.61$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$2.32$0.33$2.25
2012Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$2.74$2.39$0.35
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 22, 2022
Return Version
2020v4.0
Gross Receipts
$262,762
Mission and Program Overview

Mission

To promote, retain, restore and enhance watersheds of the Powder Basin in Northeast Oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$64,934$123,269▲ $58,335
Accounts Receivable$1,000$3,643▲ $2,643
Land, Buildings, and Equipment, Net$5,893$3,173▼ $2,720
Savings and Temporary Cash Investments-$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 Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$71,827$130,085▲ $58,258
Other Assets Total-$0-
Liabilities
Deferred Revenue$15,703$69,636▲ $53,933
Other Liabilities$4,091$4,973▲ $882
Accounts Payable and Accrued Expenses-$188-
Total Liabilities$19,794$74,797▲ $55,003
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,033$55,288▲ $3,255
Total Net Assets Fund Balance$52,033$55,288▲ $3,255
Total Liabilities and Net Assets / Fund Balance$71,827$130,085▲ $58,258

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,173$22,929$26,102
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tim BaileyExecutive DirectorFT$40,693$40,693

Board Members and Trustees

NameTitle
Dorothy MasonPresident
Alan EggerDirector
Levi OldDirector
Karen ReinerSec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$262,762
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$95,296
Change in Net Assets
$3,255

Audited Revenue Reconciliation

Revenue per Audited Statements
$262,762
Total Revenue per Audited Statements
$262,762
Total Revenue per Form 990
$262,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,893
Other Expenses$129,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,096--$76,096
Current Officers, Directors, Trustees, and Key Employees$40,693--$40,693
Payroll Taxes$10,078--$10,078
Occupancy$9,115--$9,115
Travel$3,796--$3,796
Insurance$3,329--$3,329
All Other Expenses$2,899$50-$2,949
Depreciation Depletion$2,720--$2,720
Fees for Services Accounting-$2,431-$2,431
Other Expenses$2,136--$2,136
Pension Plan Contributions$1,645--$1,645
Other Employee Benefits$1,381--$1,381
Advertising$460--$460
Conferences and Meetings$98--$98
Total Functional Expenses$257,026$2,481$0$259,507

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$259,507
Total Expenses per Audited Statements$259,507
Total Expenses per Form 990$259,507
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
Lobbying 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
Employee Leave Liabiltiy$2,014
Payroll Liabilities$1,840
Work Comp Payable$1,119
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The organization is a council of 14 appointed councilors. Appointments are made by various governmental agencies such as Baker County, US Forest Service, etc. There are 7 voting and 7 non-voting councilors. The council elects 5 councilors to act as a board of directors in charge of operational governance. The board of directors is accountable to the council.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The Council elects board of directors and approves charter amendments. All other governance decisions are made at the board of directors level.”

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“No committees are empowered to act on behalf of the Board of Directors or the general Council.”

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

“The Board of Directors reviews a draft of the Form 990 prior to filing. The Board approves and changes or revisions.”

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

“The Board of Directors meeting agenda begins with an item "declaration of conflict of interest". Members review the agenda for any items in which a conflict of interest may arise or has previously been declared. Any conflicts are disclosed and the appropriate action is taken. Actions may include a member being excluded from discussion and/or voting on any items where a possible conflict of interest exists.”

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

“The Board of Directors performs an annual evaluation of the Executive Director (ED) and sets compensation amounts.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The Executive Director evaluates other employees and recommends compensation for Board approval. Board Members are not compensated for their service.”

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

“At the December meeting of the Watershed Council, which is an open, public meeting, an announcement is made that governing documents, organization policies and procedures, Form 990, and other fiscal records are available at the office for public review. This announcement is recorded in the minutes and pulished on the Council website.”

Filing and Contact Details

Filer

Filer Name
Powder Basin Watershed Council
EIN
87-0763085
Phone
5415237288
Address
2034 Auburn Ave Ste B, Baker City, OR 97814

Signing Officer

Name
Tim Bailey
Title
Executive Director
Signed
2022-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dorothy Mason
Formed
2008
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
65

Preparer

Firm
Guyer and Associates CPAs
Address
2790 Main Street, Baker City, OR 97814
Preparer
Michael J Rudi
Phone
5415234471
Raw XML AppendixShowing 400 of 409 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0188
IRS990/AccountsReceivableGrp/BOYAmt01000
IRS990/AccountsReceivableGrp/EOYAmt03643
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To promote, retain, restore and enhance watersheds of the Powder Basin in Northeast Oregon.
IRS990/AdvertisingGrp/ProgramServicesAmt0460
IRS990/AdvertisingGrp/TotalAmt0460
IRS990/AllOtherContributionsAmt095296
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt050
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02899
IRS990/AllOtherExpensesGrp/TotalAmt02949
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Tim Bailey
IRS990/BooksInCareOfDetail/PhoneNum05415237288
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02034 Auburn Ave Ste B
IRS990/BooksInCareOfDetail/USAddress/CityNm0Baker City
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097814
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt064934
IRS990/CashNonInterestBearingGrp/EOYAmt0123269
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt040693
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt040693
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt098
IRS990/ConferencesMeetingsGrp/TotalAmt098
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0262762
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0129614
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt03255
IRS990/CYSalariesCompEmpBnftPaidAmt0129893
IRS990/CYTotalExpensesAmt0259507
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0262762
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt015703
IRS990/DeferredRevenueGrp/EOYAmt069636
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02720
IRS990/DepreciationDepletionGrp/TotalAmt02720
IRS990/Desc0Watershed Restoration:In collaboration with the Idaho Power Company (IPC), designs were completed for the Tarter Slough Diversion Project. Resource Specialists, Inc. out of Redmand, Oregon were contracted to do the design work with funding from the Idaho Power Company and OWEB. The project will be implemented by IPC and the Eagle Valley Soil and Water Conservation District in 2022. The work will include a new fish passage friendly diversion structure for diverting irrigation water into Tarter Slough, a fish screen to prevent entrainment of fish into the diversion and treatments to the stream to improve instream habitat diversity and streambank stability. We assisted IPC implement their Water Efficiency Program which included implementing irrigation efficiency actions on three properties that will lead to improved instream flows. We applied to OWEB for funding to implement two restoration projects, one on Pine Creek and a design project on Bull Run Creek in the Burnt River Watershed. These grants were awarded and will be implemented 2022-2023. The Pine Creek project includes wood placements to improve instream habitat for redband trout and bull trout and streambank treatments to reduce erosion. The Bull Run project includes design for replacing five irrigation push-up diversion dams with permanent fish passage friendly diversion structures, piping of two open ditch delivery systems and screening to prevent entrainment of fish into the diversion. We were awarded an OWEB grant to implement the Cusick Creek Restoration Phase II project. Cusick Creek is a tributary to the Powder River. The project includes improvements to instream habitat diversity, floodplain function and steambank stability. Implementation will occur in 2022. Activities in 2021 included execution of a cooperative agreement with the landowner and development of permitting applications. We collaborated with the with the US Forest service in the development of a project to restore aquatic habitat and beaver habitat on Camp Creek, a tributary to the North Fork Burnt River.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt098972
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02431
IRS990/FeesForServicesAccountingGrp/TotalAmt02431
IRS990/FeesForServicesLegalGrp/TotalAmt00
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/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Tim Bailey
IRS990/Form990PartVIISectionAGrp/PersonNm1Levi Old
IRS990/Form990PartVIISectionAGrp/PersonNm2Karen Reiner
IRS990/Form990PartVIISectionAGrp/PersonNm3Dorothy Mason
IRS990/Form990PartVIISectionAGrp/PersonNm4Alan Egger
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt040693
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Sec/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0167466
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0262762
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt03329
IRS990/InsuranceGrp/TotalAmt03329
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt022929
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05893
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03173
IRS990/LandBldgEquipCostOrOtherBssAmt026102
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To promote, retain, restore and enhance watersheds of the Powder Basin in Northeast Oregon.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt052033
IRS990/NetAssetsOrFundBalancesEOYAmt055288
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt052033
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt055288
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt09115
IRS990/OccupancyGrp/TotalAmt09115
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01381
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01381
IRS990/OtherExpensesGrp/Desc0Contracted Services
IRS990/OtherExpensesGrp/Desc1Materials & Supplies
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ProgramServicesAmt064288
IRS990/OtherExpensesGrp/ProgramServicesAmt135158
IRS990/OtherExpensesGrp/ProgramServicesAmt23134
IRS990/OtherExpensesGrp/ProgramServicesAmt32136
IRS990/OtherExpensesGrp/TotalAmt064288
IRS990/OtherExpensesGrp/TotalAmt135158
IRS990/OtherExpensesGrp/TotalAmt23134
IRS990/OtherExpensesGrp/TotalAmt32136
IRS990/OtherLiabilitiesGrp/BOYAmt04091
IRS990/OtherLiabilitiesGrp/EOYAmt04973
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt076096
IRS990/OtherSalariesAndWagesGrp/TotalAmt076096
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt010078
IRS990/PayrollTaxesGrp/TotalAmt010078
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01645
IRS990/PensionPlanContributionsGrp/TotalAmt01645
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Dorothy Mason
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Watershed Outreach and Education:Again in 2021, we collaborated with the Baker Resources Coalition to implement an internship program for high school students in Baker County. We served as the employer of record. Four high school students participated, led by and intern from Eastern Oregon University. Intern activities included forestry management activities on privately owned small woodland properties, monitoring of vegetation plots on the Wallowa Whitman National Forest as part of the Eastside Ecosystem Management Project, and assistance with a number of outdoor learning activities for Baker 5J School District students. We participated in an outdoor learning activity for students from the Baker Technical Institute. The PBWC Board of Directors participated in a site visit to the Cusick Creek Restoration Project, including the landowners and project manager (Ken Diebel, Diebel Consulting).
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt093009
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt093009
IRS990/ProgSrvcAccomActy3Grp/Desc0Watershed Assessment, Planning and Monitoring:Due to impacts of the COVID pandemic, funding was not obtained to continue long-term water quality monitoring in 2021. Final data analysis and reporting was completed and submitted to the Oregon Watershed Enhancement Board (OWEB) for monitoring completed 2018 through 2020. We applied to OWEB for funding to continue our long-term water quality monitoring project, 2022 through 2024 and were awarded that grant. We continued water quality monitoring at the Oregon Department of Fish and Wildlife elk feeding stations. Sampling occurred in August 2020, and March and May of 2021 including measurements of E. coli bacteria and total phosphorous. Data will be collected once more in August 2021 and then final reporting completed.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt065045
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt065382
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0174432
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt087254
IRS990/PYRevenuesLessExpensesAmt0-5624
IRS990/PYSalariesCompEmpBnftPaidAmt092802
IRS990/PYTotalExpensesAmt0180056
IRS990/PYTotalRevenueAmt0174432
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03255
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt098526
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0262761
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0174432
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0223496
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0158862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0227427
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01046978
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01046978
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0262761
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0174432
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0223496
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0158862
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0227427
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01046978
IRS990ScheduleA/TotalSupportAmt01046978
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03173
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022929
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026102
IRS990ScheduleD/ExpensesSubtotalAmt0259507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02014
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21119
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Employee Leave Liabiltiy
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Work Comp Payable
IRS990ScheduleD/RevenueSubtotalAmt0262762
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03173
IRS990ScheduleD/TotalExpensesPerForm990Amt0259507
IRS990ScheduleD/TotalLiabilityAmt04973
IRS990ScheduleD/TotalRevenuePerForm990Amt0262762
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0262762
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0259507
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is a council of 14 appointed councilors. Appointments are made by various governmental agencies such as Baker County, US Forest Service, etc. There are 7 voting and 7 non-voting councilors. The council elects 5 councilors to act as a board of directors in charge of operational governance. The board of directors is accountable to the council.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Council elects board of directors and approves charter amendments. All other governance decisions are made at the board of directors level.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No committees are empowered to act on behalf of the Board of Directors or the general Council.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors reviews a draft of the Form 990 prior to filing. The Board approves and changes or revisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Directors meeting agenda begins with an item "declaration of conflict of interest". Members review the agenda for any items in which a conflict of interest may arise or has previously been declared. Any conflicts are disclosed and the appropriate action is taken. Actions may include a member being excluded from discussion and/or voting on any items where a possible conflict of interest exists.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board of Directors performs an annual evaluation of the Executive Director (ED) and sets compensation amounts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Executive Director evaluates other employees and recommends compensation for Board approval. Board Members are not compensated for their service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7At the December meeting of the Watershed Council, which is an open, public meeting, an announcement is made that governing documents, organization policies and procedures, Form 990, and other fiscal records are available at the office for public review. This announcement is recorded in the minutes and pulished on the Council website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt071827
IRS990/TotalAssetsEOYAmt0130085
IRS990/TotalAssetsGrp/BOYAmt071827
IRS990/TotalAssetsGrp/EOYAmt0130085
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0262762
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02481
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0257026
IRS990/TotalFunctionalExpensesGrp/TotalAmt0259507
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019794
IRS990/TotalLiabilitiesEOYAmt074797
IRS990/TotalLiabilitiesGrp/BOYAmt019794
IRS990/TotalLiabilitiesGrp/EOYAmt074797
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt052033
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt055288
IRS990/TotalProgramServiceExpensesAmt0257026
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt040693
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0262762
IRS990/TotalVolunteersCnt065
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt071827
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130085
IRS990/TravelGrp/ProgramServicesAmt03796
IRS990/TravelGrp/TotalAmt03796
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02034 Auburn Ave Ste B
IRS990/USAddress/CityNm0Baker City
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097814
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0powderbasinwatershedcouncil.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tim Bailey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Powder Basin Watershed Council
ReturnHeader/Filer/BusinessNameControlTxt0POWD
ReturnHeader/Filer/EIN0870763085
ReturnHeader/Filer/PhoneNum05415237288
ReturnHeader/Filer/USAddress/AddressLine1Txt02034 Auburn Ave Ste B
ReturnHeader/Filer/USAddress/CityNm0Baker City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097814
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930666756
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Guyer and Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02790 Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Baker City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097814

Document Assets

No mirrored PDF or thumbnail assets are attached yet.