Civic Intelligence

Pleasant Valley Water Users' Association

990 • Fiscal year 2020 • EIN 91-0368332

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 10, 2020

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

24th percentile

0.04x

Higher debt load relative to assets than 24% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

1.15x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Net Margin

3rd percentile

-50%

Higher net margin than 3% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Asset Growth

24th percentile

-2.5%

Faster asset growth than 24% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-5.8%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$2,039,603

Down $51,283 (-2.5%) from 2019

Net Assets

Down

$1,949,105

Down $39,334 (-2.0%) from 2019

Liabilities

Down

$90,498

Down $11,949 (-12%) from 2019

Revenue

Down

$78,782

Down $4,831 (-5.8%) from 2019

Expenses

Up

$118,115

Up $9,827 (+9.1%) from 2019

Net Income

Down

-$39,333

Down $14,658 (-59%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$2,039,603
Liabilities$90,498
Net Assets$1,949,105

Operations Trend

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

2020

Revenue$78,782
Expenses$118,115
Net Income-$39,333
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 10, 2020
Return Version
2020v4.0
Gross Receipts
$78,782
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$1,898,402$1,847,424▼ $50,978
Rtn Earn Endowment Incm Other Fnds$1,303,413$1,264,079▼ $39,334
Pd in Cap Srpls Land Bldg Eqp Fund$683,848$683,848→ $0
Savings and Temporary Cash Investments$75,366$90,394▲ $15,028
Cash and Non-Interest-Bearing Accounts$12,044$8,819▼ $3,225
Cap Stk Tr Prin Current Funds$1,178$1,178→ $0
Total Assets$2,090,886$2,039,603▼ $51,283
Other Assets Total$105,074$92,966▼ $12,108
Liabilities
Other Liabilities$102,447$90,498▼ $11,949
Total Liabilities$102,447$90,498▼ $11,949
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,988,439$1,949,105▼ $39,334
Total Liabilities and Net Assets / Fund Balance$2,090,886$2,039,603▼ $51,283

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,847,424$492,596$2,340,020
Equipment-$24,000$24,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug RalstonPresident
Carole FornoffDirector
Tim ScottDirector
Wolter AbbinkDirector
Charlie AtkinsonSec/treas
Joel HandVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$75,226
Investment Income
$3,556
Other Revenue
$0
Change in Net Assets
$-39,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,115
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$50,978--$50,978
Interest$3,645--$3,645
Insurance$2,764$121-$2,885
Fees for Services Accounting$2,578--$2,578
Other Expenses$1,690--$1,690
All Other Expenses$1,208$189-$1,397
Office Expenses-$223-$223
Total Functional Expenses$117,582$533$0$118,115
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable to Zirkle$90,498
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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 board members. The board members elect the officers.

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 secretary/treasurer and the vice president review the form 990 to approve it.

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

The association has completed a formal written policy for conflict of interest.

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
Doug Ralston
Title
President
Phone
5094224963
Signed
2020-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Ralston
Formed
1929
Legal Domicile
Wa
Voting Board Members
19
Independent Board Members
19
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 -1 total -1

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/ActivityOrMissionDesc0PROVIDE IRRIGATION WATER TO THE 18 MEMBERS OF THE ORGANIZATION.
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IRS990/AllOtherExpensesGrp/TotalAmt01397
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IRS990/BooksInCareOfDetail/PersonNm0CHARLIE ATKINSON
IRS990/BooksInCareOfDetail/PhoneNum05094224963
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 470
IRS990/BooksInCareOfDetail/USAddress/CityNm0MALOTT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098829
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm1CHARLIE ATKINSON
IRS990/Form990PartVIISectionAGrp/PersonNm2JOEL HAND
IRS990/Form990PartVIISectionAGrp/PersonNm3TIM SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm4CAROLE FORNOFF
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SEC/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01929
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt078782
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt019
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0121
IRS990/InsuranceGrp/ProgramServicesAmt02764
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03556
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03556
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0516596
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01898402
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IRS990/LandBldgEquipCostOrOtherBssAmt02364020
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE IRRIGATION WATER TO THE 18 MEMBERS OF THE ORGANIZATION.
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IRS990/NetAssetsOrFundBalancesBOYAmt01988439
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0223
IRS990/OfficeExpensesGrp/TotalAmt0223
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt092966
IRS990/OtherChangesInNetAssetsAmt0-1
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IRS990/OtherExpensesGrp/Desc2CONSULTANT SERVICES
IRS990/OtherExpensesGrp/Desc3VEHICLE EXPENSE
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt024000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024000
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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 BOARD MEMBERS. THE BOARD MEMBERS ELECT THE OFFICERS.
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 SECRETARY/TREASURER AND THE VICE PRESIDENT REVIEW THE FORM 990 TO APPROVE IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS COMPLETED A FORMAL WRITTEN POLICY FOR CONFLICT OF INTEREST.
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 -1 TOTAL -1
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/TotalRevenueGrp/ExclusionAmt075226
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03556
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt078782
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02090886
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02039603
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt072 BO WEST ROAD
IRS990/USAddress/CityNm0OKANOGAN
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098840
IRS990/VotingMembersGoverningBodyCnt019
IRS990/VotingMembersIndependentCnt019
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG RALSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05094224963
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-10
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0988290470
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/PreparationDt02021-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT M BESSIRE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-02-18T11:51:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DOUG
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RALSTON
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2020Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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