Civic Intelligence

Knappa Water Association

990 • Fiscal year 2014 • EIN 93-0472403

Jan 01, 2014 to Dec 31, 2014 • Filed on May 06, 2015

Organization ProfileN/A

View Organization Page

92755 Allen RoadAstoria, OR 97103-8603

(503) 458-6461

Siviq Scores

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

Liabilities / Assets

9th percentile

0.01x

Higher debt load relative to assets than 9% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

9th percentile

0.03x

Higher debt load relative to revenue than 9% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-2.8%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-1.9%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets9th percentile

Assets

Down

$1,262,111

Down $36,192 (-2.8%) from 2013

Net Assets

Down

$1,253,428

Down $39,894 (-3.1%) from 2013

Liabilities

Up

$8,683

Up $3,702 (+74%) from 2013

Revenue And Expenses
Liabilities / Revenue9th percentileNet Margin17th percentile

Revenue

Down

$256,058

Down $4,918 (-1.9%) from 2013

Expenses

Up

$295,952

Up $84,051 (+40%) from 2013

Net Income

Down

-$39,894

Down $88,969 (-181%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,236,933Liabilities 2011: $4,607Net Assets 2011: $1,232,3262011Assets 2012: $1,285,200Liabilities 2012: $40,953Net Assets 2012: $1,244,2472012Assets 2013: $1,298,303Liabilities 2013: $4,981Net Assets 2013: $1,293,3222013Assets 2014: $1,262,111Liabilities 2014: $8,683Net Assets 2014: $1,253,4282014Assets 2015: $1,262,922Liabilities 2015: $4,429Net Assets 2015: $1,258,4932015Assets 2016: $1,282,373Liabilities 2016: $3,636Net Assets 2016: $1,278,7372016Assets 2017: $1,312,611Liabilities 2017: $3,938Net Assets 2017: $1,308,6732017Assets 2018: $1,312,297Liabilities 2018: $8,088Net Assets 2018: $1,304,2092018Assets 2019: $1,297,652Liabilities 2019: $5,860Net Assets 2019: $1,291,7922019Assets 2020: $1,301,660Liabilities 2020: $8,741Net Assets 2020: $1,292,9192020Assets 2021: $1,316,755Liabilities 2021: $20,184Net Assets 2021: $1,296,5712021Assets 2022: $1,253,513Liabilities 2022: $14,045Net Assets 2022: $1,239,4682022Assets 2023: $1,294,089Liabilities 2023: $10,654Net Assets 2023: $1,283,4352023Assets 2024: $1,293,890Liabilities 2024: $21,393Net Assets 2024: $1,272,4972024

Highlighted filing

2014

Assets$1,262,111
Liabilities$8,683
Net Assets$1,253,428
Open 2014 Filing

Operations Trend

Revenue Growth29th percentile

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

$400K$200K$0-$200KRevenue 2011: $228,990Expenses 2011: $234,147Net Income 2011: -$5,1572011Expenses 2012: $224,3282012Revenue 2013: $260,976Expenses 2013: $211,901Net Income 2013: $49,0752013Revenue 2014: $256,058Expenses 2014: $295,952Net Income 2014: -$39,8942014Revenue 2015: $245,250Expenses 2015: $240,185Net Income 2015: $5,0652015Revenue 2016: $238,962Expenses 2016: $218,718Net Income 2016: $20,2442016Revenue 2017: $256,723Expenses 2017: $226,787Net Income 2017: $29,9362017Revenue 2018: $247,426Expenses 2018: $251,890Net Income 2018: -$4,4642018Revenue 2019: $249,490Expenses 2019: $261,907Net Income 2019: -$12,4172019Revenue 2020: $273,190Expenses 2020: $272,063Net Income 2020: $1,1272020Revenue 2021: $323,326Expenses 2021: $319,674Net Income 2021: $3,6522021Revenue 2022: $305,775Expenses 2022: $337,276Net Income 2022: -$31,5012022Revenue 2023: $394,295Expenses 2023: $350,328Net Income 2023: $43,9672023Revenue 2024: $317,151Expenses 2024: $328,089Net Income 2024: -$10,9382024

Highlighted filing

2014

Revenue$256,058
Expenses$295,952
Net Income-$39,894
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 6, 2015
Return Version
2014v5.0
Gross Receipts
$256,058
Mission and Program Overview

Mission

To provide water service to our members.

To provide and maintain water service to our members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,008,353$989,168▼ $19,185
Cash and Non-Interest-Bearing Accounts$220,335$208,980▼ $11,355
Inventories for Sale or Use$35,101$33,760▼ $1,341
Accounts Receivable$32,470$28,422▼ $4,048
Prepaid Expenses and Deferred Charges$2,044$1,781▼ $263
Total Assets$1,298,303$1,262,111▼ $36,192
Liabilities
Accounts Payable and Accrued Expenses$4,981$8,683▲ $3,702
Total Liabilities$4,981$8,683▲ $3,702
Net Assets / Fund Balance
Unrestricted Net Assets$1,293,322$1,253,428▼ $39,894
Total Net Assets Fund Balance$1,293,322$1,253,428▼ $39,894
Total Liabilities and Net Assets / Fund Balance$1,298,303$1,262,111▼ $36,192

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$847,788$1,355,230$2,203,018
Buildings$98,915$50,455$149,370
Equipment$32,015$20,297$52,312
Land$10,450-$10,450
Compensation and Service Providers
Top Officer Pay59th percentile

Board Members and Trustees

NameTitle
Paul OlheiserPresident
Bryan CorkillVice President
Cullen BangsDirector
Michael AutioDirector
Mike FlukingerDirector
Randolph PedersenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$255,625
Investment Income
$433
Other Revenue
$0
Change in Net Assets
$-39,894

Audited Revenue Reconciliation

Revenue per Audited Statements
$256,058
Total Revenue per Audited Statements
$256,058
Total Revenue per Form 990
$256,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,525
Salaries, Compensation, and Employee Benefits$95,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,365$17,124-$83,489
Depreciation Depletion$61,182$1,009-$62,191
Other Expenses$17,322$1,394-$18,716
Payroll Taxes$7,615$1,965-$9,580
Insurance-$6,370-$6,370
Fees for Services Accounting-$6,350-$6,350
Office Expenses-$3,908-$3,908
All Other Expenses-$2,407-$2,407
Other Employee Benefits$1,845$513-$2,358
Occupancy-$2,162-$2,162
Fees for Services Other$390--$390
Total Functional Expenses$248,850$53,078$0$295,952

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$295,952
Total Expenses per Audited Statements$295,952
Total Expenses per Form 990$295,952
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
Federal income taxes-
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“The independent auditor prepares the Form 990 and the office manager reviews it prior to submitting it to the Board President for his signature.”

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

“Each Director is required to disclose any conflicts of interest over any matter being considered at a meeting and this member is recused from voting on the matter.”

Filing and Contact Details

Filer

Filer Name
Knappa Water Association
EIN
93-0472403
Phone
5034586461
Address
92755 ALLEN ROAD, ASTORIA, OR 97103-8603

Signing Officer

Name
Paul Olheiser
Title
Board President
Signed
2015-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Olheiser
Formed
1966
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
5

Preparer

Firm
William D Cote CPA Pc
Address
PO BOX 2345, GEARHART, OR 97138
Preparer
William Cote
Phone
5037386230
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each Director is required to disclose any conflicts of interest over any matter being considered at a meeting and this member is recused from voting on the matter.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01298303
IRS990/TotalAssetsEOYAmt01262111
IRS990/TotalAssetsGrp/BOYAmt01298303
IRS990/TotalAssetsGrp/EOYAmt01262111
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IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053078
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0248850
IRS990/TotalFunctionalExpensesGrp/TotalAmt0295952
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04981
IRS990/TotalLiabilitiesEOYAmt08683
IRS990/TotalLiabilitiesGrp/BOYAmt04981
IRS990/TotalLiabilitiesGrp/EOYAmt08683
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01253428
IRS990/TotalProgramServiceExpensesAmt0248850
IRS990/TotalProgramServiceRevenueAmt0255625
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0255624
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256058
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01298303
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01262111
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01293322
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01253428
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt042884 HILLCREST LOOP
IRS990/USAddress/CityNm0ASTORIA
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097103
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL OLHEISER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KNAPPA WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KNAP
ReturnHeader/Filer/EIN0930472403
ReturnHeader/Filer/PhoneNum05034586461
ReturnHeader/Filer/USAddress/AddressLine1Txt092755 ALLEN ROAD
ReturnHeader/Filer/USAddress/CityNm0ASTORIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0971038603
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM D COTE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2345
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GEARHART
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097138
ReturnHeader/PreparerPersonGrp/PhoneNum05037386230
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM COTE
ReturnHeader/ReturnTs02015-05-06T11:51:11-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,262,111
Liabilities
$8,683
Net assets
$1,253,428
Revenue
$256,058
Expenses
$295,952
Net income
-$39,894
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.02$1.27$0.32$0.33$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.01$1.28$0.39$0.35$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.24$0.31$0.34$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.32$0.02$1.30$0.32$0.32$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.01$1.29$0.27$0.27$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.30$0.01$1.29$0.25$0.26$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.30$0.25$0.25$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.26$0.23$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.24$0.22$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.25$0.24$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$0.26$0.30$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.29$0.26$0.21$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.04$1.24$0.22
2011Summary only. Only limited summary data is available for this year.$1.24$0.00$1.23$0.23$0.23$0.01