Civic Intelligence

Lake Oswego Corporation

EIN 93-0208571 • 501(c)4 • Lake Oswego, OR

Profile

To provide a safe and clean environment for the residents of lake oswego and preserve the natural resources of the lake.

PO Box 203Lake Oswego, OR 97034

www.lakecorp.com

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Net Margin

55th percentile

11%

Higher net margin than 55% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$219,718

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Asset Growth

50th percentile

5.0%

Faster asset growth than 50% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-4.0%

Faster revenue growth than 22% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$7,661,681

Up $273,258 (+3.7%) from 2023

Liabilities

Up

$339,937

Up $41,306 (+14%) from 2023

Net Assets

Up

$7,321,744

Up $231,952 (+3.3%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin55th percentile

Revenue

Down

$3,425,730

Down $120,309 (-3.4%) from 2023

Expenses

Up

$3,238,397

Up $473,234 (+17%) from 2023

Net Income

Down

$187,333

Down $593,543 (-76%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,122,187Liabilities 2010: $993,339Net Assets 2010: $3,128,8482010Assets 2011: $4,928,067Liabilities 2011: $665,386Net Assets 2011: $4,262,6812011Assets 2012: $4,933,279Liabilities 2012: $629,639Net Assets 2012: $4,303,6402012Assets 2013: $5,169,018Liabilities 2013: $592,640Net Assets 2013: $4,576,3782013Assets 2014: $5,527,561Liabilities 2014: $617,010Net Assets 2014: $4,910,5512014Assets 2015: $5,851,001Liabilities 2015: $535,192Net Assets 2015: $5,315,8092015Assets 2016: $6,055,780Liabilities 2016: $497,056Net Assets 2016: $5,558,7242016Assets 2017: $6,135,437Liabilities 2017: $509,480Net Assets 2017: $5,625,9572017Assets 2018: $6,313,451Liabilities 2018: $478,151Net Assets 2018: $5,835,3002018Assets 2019: $6,468,655Liabilities 2019: $467,799Net Assets 2019: $6,000,8562019Assets 2020: $6,716,676Liabilities 2020: $453,970Net Assets 2020: $6,262,7062020Assets 2021: $6,983,283Liabilities 2021: $234,036Net Assets 2021: $6,749,2472021Assets 2022: $6,453,571Liabilities 2022: $234,928Net Assets 2022: $6,218,6432022Assets 2023: $7,388,423Liabilities 2023: $298,631Net Assets 2023: $7,089,7922023Assets 2024: $7,661,681Liabilities 2024: $339,937Net Assets 2024: $7,321,7442024

Highlighted filing

2024

Assets$7,661,681
Liabilities$339,937
Net Assets$7,321,744
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $2,730,1462010Expenses 2011: $1,929,4662011Expenses 2012: $2,325,5622012Revenue 2013: $2,339,389Expenses 2013: $2,066,651Net Income 2013: $272,7382013Revenue 2014: $2,438,009Expenses 2014: $2,103,836Net Income 2014: $334,1732014Revenue 2015: $2,452,678Expenses 2015: $2,047,420Net Income 2015: $405,2582015Revenue 2016: $2,435,447Expenses 2016: $2,192,532Net Income 2016: $242,9152016Revenue 2017: $2,439,172Expenses 2017: $2,371,939Net Income 2017: $67,2332017Revenue 2018: $2,405,662Expenses 2018: $2,196,319Net Income 2018: $209,3432018Revenue 2019: $2,521,873Expenses 2019: $2,356,317Net Income 2019: $165,5562019Revenue 2020: $2,912,834Expenses 2020: $2,650,984Net Income 2020: $261,8502020Revenue 2021: $2,947,752Expenses 2021: $2,461,211Net Income 2021: $486,5412021Revenue 2022: $2,925,835Expenses 2022: $3,446,256Net Income 2022: -$520,4212022Revenue 2023: $3,546,039Expenses 2023: $2,765,163Net Income 2023: $780,8762023Revenue 2024: $3,425,730Expenses 2024: $3,238,397Net Income 2024: $187,3332024

Highlighted filing

2024

Revenue$3,425,730
Expenses$3,238,397
Net Income$187,333
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$7,661,681
Liabilities
$339,937
Net assets
$7,321,744
Revenue
$3,425,730
Expenses
$3,238,397
Net income
$187,333
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.66$0.34$7.32$3.43$3.24$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.39$0.30$7.09$3.55$2.77$0.78
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.45$0.23$6.22$2.93$3.45$0.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.98$0.23$6.75$2.95$2.46$0.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.72$0.45$6.26$2.91$2.65$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.47$0.47$6.00$2.52$2.36$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.31$0.48$5.84$2.41$2.20$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.14$0.51$5.63$2.44$2.37$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.06$0.50$5.56$2.44$2.19$0.24
2015Detailed filing. Detailed filing data is available for this year.$5.85$0.54$5.32$2.45$2.05$0.41
2014Detailed filing. Detailed filing data is available for this year.$5.53$0.62$4.91$2.44$2.10$0.33
2013Detailed filing. Detailed filing data is available for this year.$5.17$0.59$4.58$2.34$2.07$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$0.63$4.30$2.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$0.67$4.26$1.93
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$0.99$3.13$2.73
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 27, 2016
Return Version
2015v2.1
Gross Receipts
$2,452,678
Mission and Program Overview

Mission

To provide a safe and clean environment for the residents of lake oswego and preserve the natural resources of the lake.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,910,551$5,315,809▲ $405,258
Land, Buildings, and Equipment, Net$4,258,086$4,722,247▲ $464,161
Savings and Temporary Cash Investments$991,310$821,987▼ $169,323
Accounts Receivable$173,528$191,062▲ $17,534
Prepaid Expenses and Deferred Charges$20,000$36,500▲ $16,500
Cash and Non-Interest-Bearing Accounts$5,310$5,311▲ $1
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,527,561$5,851,001▲ $323,440
Other Assets Total$79,327$73,894▼ $5,433
Liabilities
Mortgage Notes Payable Secured by Investment Property$554,556$515,133▼ $39,423
Accounts Payable and Accrued Expenses$62,454$20,059▼ $42,395
Total Liabilities$617,010$535,192▼ $81,818
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,910,551$5,315,809▲ $405,258
Total Liabilities and Net Assets / Fund Balance$5,527,561$5,851,001▲ $323,440

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,450,752$2,619,861$6,070,613
Land$1,043,873-$1,043,873
Buildings$227,622$374,188$601,810
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff WardLake ManagerFT$158,489$27,285$185,774

Board Members and Trustees

NameTitle
Jay HamachekPresident
Stuart SmithVice President
ElAINE LORDDirector at Large
Justin HarnishDirector at Large
Matt ReidDirector at Large
Phil RobinsonDirector at Large
Rick JohnsonDirector At Large
Todd VanRysselbergheDirector at Large
Tom BradenDiRECTOR AT LARGE
Ward HUBBELLDirector at Large
Todd HennellySecretary
Rick MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,022,515
Program Service Revenue
$413,686
Investment Income
$8,327
Other Revenue
$8,150
Change in Net Assets
$405,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,339,582
Salaries, Compensation, and Employee Benefits$707,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$492,403$86,890-$579,293
Depreciation Depletion$273,725--$273,725
Fees for Services Legal$120,865--$120,865
Insurance$80,224$37,521-$117,745
All Other Expenses$18,465$69,461-$87,926
Fees for Services Other$80,094--$80,094
Other Employee Benefits$52,828$9,323-$62,151
Payroll Taxes$45,226$7,981-$53,207
Office Expenses-$48,283-$48,283
Occupancy$29,732$9,911-$39,643
Advertising$29,568--$29,568
Interest$21,347--$21,347
Fees for Services Accounting-$18,700-$18,700
Pension Plan Contributions$11,209$1,978-$13,187
Other Expenses$12,176$530-$12,176
Total Functional Expenses$1,756,842$290,578$0$2,047,420
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

“Shareholders are individuals or other entities who own Lake Oswego lake front property. One share of stock is issued for each ten feet of lake frontage or major fraction thereof.”

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

“Each outstanding share is entitled to one vote on each matter submitted to a vote at a meeting of the shareholders, including board elections.”

Form 990, Part VI, Section B, line 11

“Form 990 is reviewed by the Lake Manager and Office Manager for reasonableness and completeness before filing. The Board president reviews Form 990 at the time of signing.”

Form 990, Part VI, Section B, line 15

“To determine executive director compensation at the time of hire, a head hunter and market data are used to come to an agreeable package; The Board of Directors determines subsequent compensation increases. Other compensation packages are reviewed by the executive director using market data.”

Form 990, Part VI, Section C, line 19

“Governing documents and financial statements are made available to shareholders only upon request for review at the organization's facility.”

Filing and Contact Details

Filer

Filer Name
Lake Oswego Corporation
EIN
93-0208571
Phone
5036361422
Address
PO Box 203, Lake Oswego, OR 97034

Signing Officer

Name
Jay Hamachek
Title
President
Phone
5036361422
Signed
2016-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Hamachek
Formed
1942
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
24
Volunteers
12

Preparer

Firm
Moss Adams LLP
Address
805 SW Broadway Ste 1200, Portland, OR 97205
Preparer
Wendy Campos
Phone
5032421447
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“FIN 48 (ASC 740) FOOTNOTE - THE CORPORATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. THE CORPORATION HAD NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2015 OR 2014. NO INTEREST AND PENALTIES were ACCRUED FOR THE YEARs ENDED DECEMBER 31, 2015 OR 2014. THE CORPORATION FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION.”

Raw XML AppendixShowing 400 of 454 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt062454
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020059
IRS990/AccountsReceivableGrp/BOYAmt0173528
IRS990/AccountsReceivableGrp/EOYAmt0191062
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE A SAFE AND CLEAN ENVIRONMENT FOR THE RESIDENTS OF LAKE OSWEGO AND PRESERVE THE NATURAL RESOURCES OF THE LAKE.
IRS990/AdvertisingGrp/ProgramServicesAmt029568
IRS990/AdvertisingGrp/TotalAmt029568
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt069461
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018465
IRS990/AllOtherExpensesGrp/TotalAmt087926
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHRISTINA STAUFFER OFFICE MANAGER
IRS990/BooksInCareOfDetail/PhoneNum05036361422
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0700 MCVEY AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0lake oswego
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097034
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt05310
IRS990/CashNonInterestBearingGrp/EOYAmt05311
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02022515
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08327
IRS990/CYOtherExpensesAmt01339582
IRS990/CYOtherRevenueAmt08150
IRS990/CYProgramServiceRevenueAmt0413686
IRS990/CYRevenuesLessExpensesAmt0405258
IRS990/CYSalariesCompEmpBnftPaidAmt0707838
IRS990/CYTotalExpensesAmt02047420
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02452678
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0273725
IRS990/DepreciationDepletionGrp/TotalAmt0273725
IRS990/Desc0EXPENDITURES FOR LAKE PATROL, WATER QUALITY MANAGEMENT AND POWER GENERATION ALLOW THE CORPORATION TO MAINTAIN SAFETY ENFORCEMENT, CLEAN WATER AND PRESERVATION OF THE NATURAL RESOURCES AND WILDLIFE FOR RESIDENTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt024
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01756842
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018700
IRS990/FeesForServicesAccountingGrp/TotalAmt018700
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0120865
IRS990/FeesForServicesLegalGrp/TotalAmt0120865
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt080094
IRS990/FeesForServicesOtherGrp/TotalAmt080094
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1217285
IRS990/Form990PartVIISectionAGrp/PersonNm0Jay Hamachek
IRS990/Form990PartVIISectionAGrp/PersonNm1Stuart Smith
IRS990/Form990PartVIISectionAGrp/PersonNm2Todd Hennelly
IRS990/Form990PartVIISectionAGrp/PersonNm3Rick Miller
IRS990/Form990PartVIISectionAGrp/PersonNm4Phil Robinson
IRS990/Form990PartVIISectionAGrp/PersonNm5ElAINE LORD
IRS990/Form990PartVIISectionAGrp/PersonNm6Justin Harnish
IRS990/Form990PartVIISectionAGrp/PersonNm7Ward HUBBELL
IRS990/Form990PartVIISectionAGrp/PersonNm8Matt Reid
IRS990/Form990PartVIISectionAGrp/PersonNm9Rick Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm10Todd VanRysselberghe
IRS990/Form990PartVIISectionAGrp/PersonNm11Tom Braden
IRS990/Form990PartVIISectionAGrp/PersonNm12Jeff Ward
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12168489
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt11DiRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt12Lake Manager
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01942
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02452678
IRS990/GrossRentsGrp/PersonalAmt03650
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt037521
IRS990/InsuranceGrp/ProgramServicesAmt080224
IRS990/InsuranceGrp/TotalAmt0117745
IRS990/InterestGrp/ProgramServicesAmt021347
IRS990/InterestGrp/TotalAmt021347
IRS990/InvestmentIncomeGrp/ExclusionAmt08327
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08327
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02994049
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04258086
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04722247
IRS990/LandBldgEquipCostOrOtherBssAmt07716296
IRS990/LegalDomicileStateCd0OR
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt02022515
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE A SAFE AND CLEAN ENVIRONMENT FOR THE RESIDENTS OF LAKE OSWEGO AND PRESERVE THE NATURAL RESOURCES OF THE LAKE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0554556
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0515133
IRS990/NetAssetsOrFundBalancesBOYAmt04910551
IRS990/NetAssetsOrFundBalancesEOYAmt05315809
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt03650
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03650
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/ManagementAndGeneralAmt09911
IRS990/OccupancyGrp/ProgramServicesAmt029732
IRS990/OccupancyGrp/TotalAmt039643
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt048283
IRS990/OfficeExpensesGrp/TotalAmt048283
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt079327
IRS990/OtherAssetsTotalGrp/EOYAmt073894
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09323
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt052828
IRS990/OtherEmployeeBenefitsGrp/TotalAmt062151
IRS990/OtherExpensesGrp/Desc0Water Quality
IRS990/OtherExpensesGrp/Desc1MARINA EXPENSES
IRS990/OtherExpensesGrp/Desc2EQUIPMENT MAINTENANCE
IRS990/OtherExpensesGrp/Desc3POWER GENERATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0530
IRS990/OtherExpensesGrp/ProgramServicesAmt0233328
IRS990/OtherExpensesGrp/ProgramServicesAmt1197212
IRS990/OtherExpensesGrp/ProgramServicesAmt258440
IRS990/OtherExpensesGrp/ProgramServicesAmt312176
IRS990/OtherExpensesGrp/TotalAmt0233328
IRS990/OtherExpensesGrp/TotalAmt1197212
IRS990/OtherExpensesGrp/TotalAmt258970
IRS990/OtherExpensesGrp/TotalAmt312176
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt04500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04500
IRS990/OtherRevenueTotalAmt04500
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt086890
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0492403
IRS990/OtherSalariesAndWagesGrp/TotalAmt0579293
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07981
IRS990/PayrollTaxesGrp/ProgramServicesAmt045226
IRS990/PayrollTaxesGrp/TotalAmt053207
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01978
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011209
IRS990/PensionPlanContributionsGrp/TotalAmt013187
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036500
IRS990/PrincipalOfficerNm0Jay Hamachek
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/Desc0MARINA SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1Property Transfer Fees
IRS990/ProgramServiceRevenueGrp/Desc2LICENSES AND PERMITS
IRS990/ProgramServiceRevenueGrp/Desc3POWER AND WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0216461
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1170000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt216615
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310610
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0216461
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1170000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216615
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310610
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01911097
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05976
IRS990/PYOtherExpensesAmt01368661
IRS990/PYOtherRevenueAmt010553
IRS990/PYProgramServiceRevenueAmt0510383
IRS990/PYRevenuesLessExpensesAmt0334173
IRS990/PYSalariesCompEmpBnftPaidAmt0735175
IRS990/PYTotalExpensesAmt02103836
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02438009
IRS990/ReconcilationRevenueExpnssAmt0405258
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt03650
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0413686
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04910551
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05315809
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0991310
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0821987
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0227622
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0374188
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0601810
IRS990ScheduleD/EquipmentGrp/BookValueAmt03450752
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02619861
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06070613
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01043873
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01043873
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 (ASC 740) FOOTNOTE - THE CORPORATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. THE CORPORATION HAD NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2015 OR 2014. NO INTEREST AND PENALTIES were ACCRUED FOR THE YEARs ENDED DECEMBER 31, 2015 OR 2014. THE CORPORATION FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04722247
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0158489
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount010000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04481
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt012804
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jeff Ward
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Lake Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185774
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Shareholders are individuals or other entities who own Lake Oswego lake front property. One share of stock is issued for each ten feet of lake frontage or major fraction thereof.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each outstanding share is entitled to one vote on each matter submitted to a vote at a meeting of the shareholders, including board elections.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed by the Lake Manager and Office Manager for reasonableness and completeness before filing. The Board president reviews Form 990 at the time of signing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3To determine executive director compensation at the time of hire, a head hunter and market data are used to come to an agreeable package; The Board of Directors determines subsequent compensation increases. Other compensation packages are reviewed by the executive director using market data.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents and financial statements are made available to shareholders only upon request for review at the organization's facility.
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 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05527561
IRS990/TotalAssetsEOYAmt05851001
IRS990/TotalAssetsGrp/BOYAmt05527561
IRS990/TotalAssetsGrp/EOYAmt05851001
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt02022515
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0290578
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01756842
IRS990/TotalFunctionalExpensesGrp/TotalAmt02047420
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0617010
IRS990/TotalLiabilitiesEOYAmt0535192

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