Civic Intelligence

Pleasant Valley Water Users' Association

990 • Fiscal year 2017 • EIN 91-0368332

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 14, 2018

Organization Profile
PO Box 470Malott, WA 98829-0470

(509) 422-4963

Siviq Scores

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

Liabilities / Assets

35th percentile

0.13x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

3.80x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

5th percentile

-37%

Higher net margin than 5% 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

91st percentile

11%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

50th percentile

2.2%

Faster revenue growth than 50% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$1,544,281

Up $153,543 (+11%) from 2016

Net Assets

Down

$1,340,730

Down $20,008 (-1.5%) from 2016

Liabilities

Up

$203,551

Up $173,551 (+579%) from 2016

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin5th percentile

Revenue

Up

$53,566

Up $1,139 (+2.2%) from 2016

Expenses

Down

$73,574

Down $16,726 (-19%) from 2016

Net Income

Up

-$20,008

Up $17,865 (+47%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,437,283Liabilities 2011: $22,500Net Assets 2011: $1,414,7832011Assets 2012: $1,429,165Liabilities 2012: $0Net Assets 2012: $1,429,1652012Assets 2013: $1,411,433Liabilities 2013: $0Net Assets 2013: $1,411,4332013Assets 2014: $1,405,685Liabilities 2014: $3,563Net Assets 2014: $1,402,1222014Assets 2015: $1,398,612Liabilities 2015: $0Net Assets 2015: $1,398,6122015Assets 2016: $1,390,738Liabilities 2016: $30,000Net Assets 2016: $1,360,7382016Assets 2017: $1,544,281Liabilities 2017: $203,551Net Assets 2017: $1,340,7302017Assets 2018: $2,133,315Liabilities 2018: $120,200Net Assets 2018: $2,013,1152018Assets 2019: $2,090,886Liabilities 2019: $102,447Net Assets 2019: $1,988,4392019Assets 2020: $2,039,603Liabilities 2020: $90,498Net Assets 2020: $1,949,1052020Assets 2021: $1,979,723Liabilities 2021: $71,722Net Assets 2021: $1,908,0012021Assets 2022: $1,934,686Liabilities 2022: $58,672Net Assets 2022: $1,876,0142022Assets 2023: $1,901,511Liabilities 2023: $45,160Net Assets 2023: $1,856,3512023

Highlighted filing

2017

Assets$1,544,281
Liabilities$203,551
Net Assets$1,340,730
Open 2017 Filing

Operations Trend

Revenue Growth50th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $48,5512011Expenses 2012: $39,2482012Revenue 2013: $44,764Expenses 2013: $42,579Net Income 2013: $2,1852013Revenue 2014: $45,485Expenses 2014: $54,744Net Income 2014: -$9,2592014Revenue 2015: $46,680Expenses 2015: $50,192Net Income 2015: -$3,5122015Revenue 2016: $52,427Expenses 2016: $90,300Net Income 2016: -$37,8732016Revenue 2017: $53,566Expenses 2017: $73,574Net Income 2017: -$20,0082017Revenue 2018: $752,545Expenses 2018: $80,159Net Income 2018: $672,3862018Revenue 2019: $83,613Expenses 2019: $108,288Net Income 2019: -$24,6752019Revenue 2020: $78,782Expenses 2020: $118,115Net Income 2020: -$39,3332020Revenue 2021: $84,347Expenses 2021: $125,452Net Income 2021: -$41,1052021Revenue 2022: $83,691Expenses 2022: $115,679Net Income 2022: -$31,9882022Revenue 2023: $95,037Expenses 2023: $114,700Net Income 2023: -$19,6632023

Highlighted filing

2017

Revenue$53,566
Expenses$73,574
Net Income-$20,008
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 14, 2018
Return Version
2017v2.2
Gross Receipts
$53,566
Mission and Program Overview

Mission

Provide irrigation water to the 19 members of the organization.

Provide irrigation water to the 18 members of the organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,057,299$1,218,507▲ $161,208
Pd in Cap Srpls Land Bldg Eqp Fund$683,848$683,848→ $0
Rtn Earn Endowment Incm Other Fnds$675,712$655,704▼ $20,008
Savings and Temporary Cash Investments$284,428$215,243▼ $69,185
Cash and Non-Interest-Bearing Accounts$39,312$100,361▲ $61,049
Prepaid Expenses and Deferred Charges$9,699$8,460▼ $1,239
Accounts Receivable-$1,710-
Cap Stk Tr Prin Current Funds$1,178$1,178→ $0
Total Assets$1,390,738$1,544,281▲ $153,543
Liabilities
Accounts Payable and Accrued Expenses$30,000$203,551▲ $173,551
Total Liabilities$30,000$203,551▲ $173,551
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,360,738$1,340,730▼ $20,008
Total Liabilities and Net Assets / Fund Balance$1,390,738$1,544,281▲ $153,543

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,216,107$363,286$1,579,393
Equipment$2,400$21,600$24,000
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Michael CusickPresident
Doug RalstonDirector
Rory RobertsonDirector
Tim ScottDirector
Angelica VillanuevaSec/treas
Joel HandVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$52,751
Investment Income
$815
Other Revenue
$0
Change in Net Assets
$-20,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,574
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$9,521--$9,521
Insurance$2,480$109-$2,589
Fees for Services Accounting-$2,238-$2,238
Other Expenses$1,208--$1,208
All Other Expenses$56$114-$170
Office Expenses-$50-$50
Total Functional Expenses$71,063$2,511$0$73,574
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The association has a written agreement with johnny appleseed/zirkle fruit company, which is its major water user member, to maintain the ditch, dam, pipes, and water supply system. The association pays a reasonable compensation amount for this service.”

Form 990, Page 6, Part VI, Line 6

“The organization has members who hold water right certificates.”

Form 990, Page 6, Part VI, Line 7A

“The association members do elect the officers and directors annually.”

Form 990, Page 6, Part VI, Line 7B

“All material decisions of the association are approved by a vote of the members.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is provided to the office of the association. The board president approves the tax return and signs it to be mailed.”

Form 990, Page 6, Part VI, Line 12C

“The association has completed formal written policies for conflict of interest, whistleblower matters, and documentation retention and destruction.”

Form 990, Page 6, Part VI, Line 15A

“There are no paid employees for the association.”

Form 990, Page 6, Part VI, Line 15B

“There are no paid employees or officers for the associaton.”

Form 990, Page 6, Part VI, Line 19

“The association makes the governing documents available to the public upon reasonable request.”

Filing and Contact Details

Filer

Filer Name
Pleasant Valley Water
EIN
91-0368332
Phone
5094224963
Address
PO BOX 470, MALOTT, WA 98829-0470

Signing Officer

Name
Michael Cusick
Title
President
Phone
5094224963
Signed
2018-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Cusick
Formed
1929
Legal Domicile
Wa
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
Scott M Bessire CPA
Address
PO BOX 948 209 CONCONULLY ST, OKANOGAN, WA 98840-0948
Preparer
Scott M Bessire CPA
Phone
5094226510
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Rounding difference 0 rounding difference 0”

Raw XML Appendix308 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SEC/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS A WRITTEN AGREEMENT WITH JOHNNY APPLESEED/ZIRKLE FRUIT COMPANY, WHICH IS ITS MAJOR WATER USER MEMBER, TO MAINTAIN THE DITCH, DAM, PIPES, AND WATER SUPPLY SYSTEM. THE ASSOCIATION PAYS A REASONABLE COMPENSATION AMOUNT FOR THIS SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO HOLD WATER RIGHT CERTIFICATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION MEMBERS DO ELECT THE OFFICERS AND DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MATERIAL DECISIONS OF THE ASSOCIATION ARE APPROVED BY A VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PROVIDED TO THE OFFICE OF THE ASSOCIATION. THE BOARD PRESIDENT APPROVES THE TAX RETURN AND SIGNS IT TO BE MAILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS COMPLETED FORMAL WRITTEN POLICIES FOR CONFLICT OF INTEREST, WHISTLEBLOWER MATTERS, AND DOCUMENTATION RETENTION AND DESTRUCTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE ARE NO PAID EMPLOYEES FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THERE ARE NO PAID EMPLOYEES OR OFFICERS FOR THE ASSOCIATON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ASSOCIATION MAKES THE GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ROUNDING DIFFERENCE 0 ROUNDING DIFFERENCE 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01390738
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01544281
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01A PLEASANT VALLEY ROAD
IRS990/USAddress/CityNm0OKANOGAN
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IRS990/USAddress/ZIPCd098840
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL CUSICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05094224963
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLEASANT VALLEY WATER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0USERS' ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PLEA
ReturnHeader/Filer/EIN0910368332
ReturnHeader/Filer/PhoneNum05094224963
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 470
ReturnHeader/Filer/USAddress/CityNm0MALOTT
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.142.197.36
ReturnHeader/FilingSecurityInformation/IPDt02018-02-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm018:47:08
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911189686
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCOTT M BESSIRE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 948 209 CONCONULLY ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OKANOGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0988400948
ReturnHeader/PreparerPersonGrp/PhoneNum05094226510
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT M BESSIRE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-02-26T16:47:08-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,544,281
Liabilities
$203,551
Net assets
$1,340,730
Revenue
$53,566
Expenses
$73,574
Net income
-$20,008
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.90$0.05$1.86$0.10$0.11$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.06$1.88$0.08$0.12$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.07$1.91$0.08$0.13$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.09$1.95$0.08$0.12$0.04
2019Summary only. Only limited summary data is available for this year.$2.09$0.10$1.99$0.08$0.11$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.12$2.01$0.75$0.08$0.67
2017Detailed filing. Detailed filing data is available for this year.$1.54$0.20$1.34$0.05$0.07$0.02
2016Summary only. Only limited summary data is available for this year.$1.39$0.03$1.36$0.05$0.09$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.00$1.40$0.05$0.05$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.40$0.05$0.05$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.04$0.04$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.00$1.43$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.02$1.41$0.05