Civic Intelligence

Doe Bay Water Users Association

990 • Fiscal year 2022 • EIN 91-6055849

Sep 01, 2021 to Aug 31, 2022 • Filed on May 11, 2023

PO Box 28Olga, WA 98279

(360) 376-4995

Siviq Scores

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

Liabilities / Assets

30th percentile

0.06x

Higher debt load relative to assets than 30% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

37th percentile

0.40x

Higher debt load relative to revenue than 37% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$29,112

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Asset Growth

69th percentile

3.8%

Faster asset growth than 69% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

77th percentile

17%

Faster revenue growth than 77% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Flat

$2,480,819

Flat from 2022

Net Assets

Flat

$2,327,019

Flat from 2022

Liabilities

Flat

$153,800

Flat from 2022

Revenue

Flat

$386,779

Flat from 2022

Expenses

Flat

$312,509

Flat from 2022

Net Income

Flat

$74,270

Flat from 2022

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 2010: $1,798,951Liabilities 2010: $2,989Net Assets 2010: $1,795,9622010Assets 2011: $1,830,156Liabilities 2011: $6,675Net Assets 2011: $1,823,4812011Assets 2012: $1,853,119Liabilities 2012: $8,193Net Assets 2012: $1,844,9262012Assets 2013: $1,861,401Liabilities 2013: $8,634Net Assets 2013: $1,852,7672013Assets 2014: $1,893,972Liabilities 2014: $11,669Net Assets 2014: $1,882,3032014Assets 2015: $1,913,207Liabilities 2015: $5,765Net Assets 2015: $1,907,4422015Assets 2016: $2,263,630Liabilities 2016: $302,990Net Assets 2016: $1,960,6402016Assets 2017: $2,300,728Liabilities 2017: $276,924Net Assets 2017: $2,023,8042017Assets 2018: $2,288,585Liabilities 2018: $256,026Net Assets 2018: $2,032,5592018Assets 2019: $2,232,314Liabilities 2019: $237,343Net Assets 2019: $1,994,9712019Assets 2020: $2,209,163Liabilities 2020: $209,435Net Assets 2020: $1,999,7282020Assets 2021: $2,390,442Liabilities 2021: $179,993Net Assets 2021: $2,210,4492021Assets 2022: $2,480,819Liabilities 2022: $153,800Net Assets 2022: $2,327,0192022Assets 2022: $2,480,819Liabilities 2022: $153,800Net Assets 2022: $2,327,0192022Assets 2023: $2,636,656Liabilities 2023: $162,247Net Assets 2023: $2,474,4092023

Highlighted filing

2022

Assets$2,480,819
Liabilities$153,800
Net Assets$2,327,019

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $185,8312010Revenue 2011: $190,498Expenses 2011: $177,399Net Income 2011: $13,0992011Expenses 2012: $179,6322012Expenses 2013: $207,8052013Revenue 2014: $196,456Expenses 2014: $167,707Net Income 2014: $28,7492014Revenue 2015: $213,696Expenses 2015: $188,557Net Income 2015: $25,1392015Revenue 2016: $205,910Expenses 2016: $177,486Net Income 2016: $28,4242016Revenue 2017: $219,296Expenses 2017: $206,780Net Income 2017: $12,5162017Revenue 2018: $220,238Expenses 2018: $224,145Net Income 2018: -$3,9072018Revenue 2019: $233,934Expenses 2019: $285,007Net Income 2019: -$51,0732019Revenue 2020: $255,018Expenses 2020: $264,236Net Income 2020: -$9,2182020Revenue 2021: $330,701Expenses 2021: $276,883Net Income 2021: $53,8182021Revenue 2022: $386,779Expenses 2022: $312,509Net Income 2022: $74,2702022Revenue 2022: $386,779Expenses 2022: $312,509Net Income 2022: $74,2702022Revenue 2023: $445,494Expenses 2023: $330,304Net Income 2023: $115,1902023

Highlighted filing

2022

Revenue$386,779
Expenses$312,509
Net Income$74,270
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
May 11, 2023
Return Version
2021v4.0
Gross Receipts
$386,779
Mission and Program Overview

Mission

To maintain and operate a rural private water supply system for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,019,674$1,976,365▼ $43,309
Cash and Non-Interest-Bearing Accounts$313,032$445,718▲ $132,686
Loans From Officers Directors$158,089$127,507▼ $30,582
Accounts Receivable$34,396$45,370▲ $10,974
Inventories for Sale or Use$9,849$5,769▼ $4,080
Savings and Temporary Cash Investments$5,023$5,097▲ $74
Prepaid Expenses and Deferred Charges$8,468$2,500▼ $5,968
Total Assets$2,390,442$2,480,819▲ $90,377
Liabilities
Accounts Payable and Accrued Expenses$21,904$21,384▼ $520
Deferred Revenue-$4,909-
Total Liabilities$179,993$153,800▼ $26,193
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,197,358$2,313,928▲ $116,570
Net Assets With Donor Restrictions$13,091$13,091→ $0
Total Net Assets Fund Balance$2,210,449$2,327,019▲ $116,570
Total Liabilities and Net Assets / Fund Balance$2,390,442$2,480,819▲ $90,377

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,901,479$878,533$2,780,012
Land$54,697-$54,697
Buildings$20,189$21,462$41,651
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tom WalkerBusiness ManagerPT$25,396$3,716$29,112
Wanda EvansPresident-$1,056-$1,056

Board Members and Trustees

NameTitle
Jim NelsonVice President
Chris BremsDirector
Chris SuttonDirector
Kevin WalstromDirector
Stu StephensDirector
Ted WixonDirector
John TiscorniaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$383,010
Investment Income
$74
Other Revenue
$3,695
Change in Net Assets
$74,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$275,510
Salaries, Compensation, and Employee Benefits$36,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$122,467
Depreciation Depletion---$64,485
Current Officers, Directors, Trustees, and Key Employees---$29,888
Other Expenses---$22,031
Fees for Services Accounting---$15,526
Occupancy---$10,288
Payroll Taxes---$7,111
Office Expenses---$7,053
Insurance---$5,929
Interest---$5,016
Information Technology---$1,584
All Other Expenses---$1,581
Travel---$800
Conferences and Meetings---$100
Total Functional Expenses$0$0$0$312,509
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$158,089$127,507▼ $30,582
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The members of the organization are property owners who have purchased membership in the association.

Form 990, Part VI, Section A, Line 7A

The members of the association elect the Board of Directors.

Form 990, Part VI, Section B, Line 11B

A draft of the Form 990 is reviewed by the Finance Committee. The Finance Committee makes recommendations for changes if needed. The final tax return is then presented to the Board of Directors for approval before filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest statements are completed annually by all officers, directors, employees and trustees.

Form 990, Part VI, Section C, Line 19

All financial statements and organization documents are available at the annual meeting or upon request.

Filing and Contact Details

Filer

Filer Name
Doe Bay Water Users Association
EIN
91-6055849
Phone
3603764995
Address
PO Box 28, Olga, WA 98279

Signing Officer

Name
Wanda Evans
Title
President
Phone
3603764995
Signed
2023-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wanda Evans
Formed
1949
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
6
Employees
2
Volunteers
8

Preparer

Firm
Wersen Nonprofit CPAs LLC
Address
4513 Lakeway Drive, Bellingham, WA 98229
Preparer
Keaton Wersen
Phone
3607709369
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Water Works monthly fees; engineering services

Form 990, Part XI, Line 9

New membership fees

Raw XML AppendixShowing 400 of 418 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/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05023
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05097
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt020189
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021462
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt041651
IRS990ScheduleD/EquipmentGrp/BookValueAmt01901479
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0878533
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02780012
IRS990ScheduleD/LandGrp/BookValueAmt054697
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt054697
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01976365
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt063754
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt163753
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Completion of new water plant
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Completion of new water plant
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0150000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1150000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Stephens Stu-Stephens Family Trust
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Arnold Dick-Arnold Family Trust
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Board Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Former Board Member (Director)
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/TotalBalanceDueAmt0127507
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The members of the organization are property owners who have purchased membership in the association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members of the association elect the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A draft of the Form 990 is reviewed by the Finance Committee. The Finance Committee makes recommendations for changes if needed. The final tax return is then presented to the Board of Directors for approval before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Conflict of interest statements are completed annually by all officers, directors, employees and trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All financial statements and organization documents are available at the annual meeting or upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Water Works monthly fees; engineering services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6New membership fees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02390442
IRS990/TotalAssetsEOYAmt02480819
IRS990/TotalAssetsGrp/BOYAmt02390442
IRS990/TotalAssetsGrp/EOYAmt02480819
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0312509
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0179993
IRS990/TotalLiabilitiesEOYAmt0153800
IRS990/TotalLiabilitiesGrp/BOYAmt0179993
IRS990/TotalLiabilitiesGrp/EOYAmt0153800
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02210449
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02327019
IRS990/TotalOtherCompensationAmt03716
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt0383010
IRS990/TotalReportableCompFromOrgAmt026452
IRS990/TotalRevenueGrp/ExclusionAmt03769
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0383010
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0386779
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02390442
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02480819
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0800
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 28
IRS990/USAddress/CityNm0Olga
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098279
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Wanda Evans
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03603764995
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Doe Bay Water Users Association
ReturnHeader/Filer/BusinessNameControlTxt0DOEB
ReturnHeader/Filer/EIN0916055849
ReturnHeader/Filer/PhoneNum03603764995
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 28

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.$2.64$0.16$2.47$0.45$0.33$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.48$0.15$2.33$0.39$0.31$0.07
2022Summary only. Only limited summary data is available for this year.$2.48$0.15$2.33$0.39$0.31$0.07
2021Summary only. Only limited summary data is available for this year.$2.39$0.18$2.21$0.33$0.28$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.21$2.00$0.26$0.26$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.24$1.99$0.23$0.29$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.26$2.03$0.22$0.22$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.28$2.02$0.22$0.21$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.26$0.30$1.96$0.21$0.18$0.03
2015Summary only. Only limited summary data is available for this year.$1.91$0.01$1.91$0.21$0.19$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.89$0.01$1.88$0.20$0.17$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.01$1.85$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.01$1.84$0.18
2011Summary only. Only limited summary data is available for this year.$1.83$0.01$1.82$0.19$0.18$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.00$1.80$0.19