Civic Intelligence

Black Butte Ranch Water Dist Company

EIN 93-0704993 • 501(c)12 • Black Butte Ranch, OR

Profile

The corporation is organized to own and operate a mutual domestic water distribution system and provide water to black butte ranch.

PO Box 8000Black Butte Ranch, OR 97759

www.blackbutteranch.com

Siviq Scores

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

Liabilities / Assets

65th percentile

0.34x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

1.45x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

82nd percentile

31%

Higher net margin than 82% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

100th percentile

$318,052

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 38.9% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Asset Growth

94th percentile

46%

Faster asset growth than 94% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

2.5%

Faster revenue growth than 41% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$3,512,542

Up $1,101,490 (+46%) from 2024

Liabilities

Up

$1,189,224

Up $847,648 (+248%) from 2024

Net Assets

Up

$2,323,318

Up $253,842 (+12%) from 2024

Operations
Liabilities / Revenue69th percentileNet Margin82nd percentile

Revenue

Up

$818,452

Up $19,900 (+2.5%) from 2024

Expenses

Up

$564,610

Up $41,883 (+8.0%) from 2024

Net Income

Down

$253,842

Down $21,983 (-8.0%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,600,527Liabilities 2011: $250,528Net Assets 2011: $1,349,9992011Assets 2012: $1,627,573Liabilities 2012: $259,328Net Assets 2012: $1,368,2452012Assets 2013: $1,584,991Liabilities 2013: $195,227Net Assets 2013: $1,389,7642013Assets 2014: $1,481,531Liabilities 2014: $181,465Net Assets 2014: $1,300,0662014Assets 2015: $1,540,701Liabilities 2015: $297,283Net Assets 2015: $1,243,4182015Assets 2016: $1,544,234Liabilities 2016: $291,094Net Assets 2016: $1,253,1402016Assets 2017: $1,425,606Liabilities 2017: $227,537Net Assets 2017: $1,198,0692017Assets 2018: $1,410,747Liabilities 2018: $228,739Net Assets 2018: $1,182,0082018Assets 2019: $1,554,740Liabilities 2019: $248,642Net Assets 2019: $1,306,0982019Assets 2020: $1,678,834Liabilities 2020: $254,594Net Assets 2020: $1,424,2402020Assets 2021: $1,801,396Liabilities 2021: $269,426Net Assets 2021: $1,531,9702021Assets 2022: $1,920,070Liabilities 2022: $338,613Net Assets 2022: $1,581,4572022Assets 2023: $2,138,826Liabilities 2023: $345,175Net Assets 2023: $1,793,6512023Assets 2024: $2,411,052Liabilities 2024: $341,576Net Assets 2024: $2,069,4762024Assets 2025: $3,512,542Liabilities 2025: $1,189,224Net Assets 2025: $2,323,3182025

Highlighted filing

2025

Assets$3,512,542
Liabilities$1,189,224
Net Assets$2,323,318
Open 2025 Filing

Operations Trend

Revenue Growth41st percentile

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

$1.0M$500K$0-$500KRevenue 2011: $497,552Expenses 2011: $517,349Net Income 2011: -$19,7972011Expenses 2012: $481,3482012Expenses 2013: $459,2612013Revenue 2014: $375,166Expenses 2014: $464,864Net Income 2014: -$89,6982014Revenue 2015: $398,978Expenses 2015: $455,626Net Income 2015: -$56,6482015Revenue 2016: $494,604Expenses 2016: $484,882Net Income 2016: $9,7222016Revenue 2017: $492,359Expenses 2017: $547,430Net Income 2017: -$55,0712017Revenue 2018: $513,128Expenses 2018: $529,189Net Income 2018: -$16,0612018Revenue 2019: $535,769Expenses 2019: $456,705Net Income 2019: $79,0642019Revenue 2020: $594,503Expenses 2020: $476,361Net Income 2020: $118,1422020Revenue 2021: $595,453Expenses 2021: $487,723Net Income 2021: $107,7302021Revenue 2022: $587,460Expenses 2022: $537,973Net Income 2022: $49,4872022Revenue 2023: $749,660Expenses 2023: $537,466Net Income 2023: $212,1942023Revenue 2024: $798,552Expenses 2024: $522,727Net Income 2024: $275,8252024Revenue 2025: $818,452Expenses 2025: $564,610Net Income 2025: $253,8422025

Highlighted filing

2025

Revenue$818,452
Expenses$564,610
Net Income$253,842
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,512,542
Liabilities
$1,189,224
Net assets
$2,323,318
Revenue
$818,452
Expenses
$564,610
Net income
$253,842
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$1.19$2.32$0.82$0.56$0.25
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.34$2.07$0.80$0.52$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.35$1.79$0.75$0.54$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.34$1.58$0.59$0.54$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.27$1.53$0.60$0.49$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.25$1.42$0.59$0.48$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.25$1.31$0.54$0.46$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.23$1.18$0.51$0.53$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.23$1.20$0.49$0.55$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.29$1.25$0.49$0.48$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.30$1.24$0.40$0.46$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.18$1.30$0.38$0.46$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.20$1.39$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.26$1.37$0.48
2011Summary only. Only limited summary data is available for this year.$1.60$0.25$1.35$0.50$0.52$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 8, 2025
Return Version
2024v5.0
Gross Receipts
$818,507
Mission and Program Overview

Mission

The corporation is organized to own and operate a mutual domestic water distribution system and provide water to black butte ranch.

The company is organized to own and operate a mutual domestic water distribution system and provide water to the black butte ranch community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,069,476$2,323,318▲ $253,842
Land, Buildings, and Equipment, Net$1,887,100$2,055,179▲ $168,079
Savings and Temporary Cash Investments$498,976$1,320,689▲ $821,713
Accounts Receivable$7,812$39,407▲ $31,595
Prepaid Expenses and Deferred Charges$2,014$2,054▲ $40
Total Assets$2,411,052$3,512,542▲ $1,101,490
Other Assets Total$15,150$95,213▲ $80,063
Liabilities
Deferred Revenue$313,077$1,155,429▲ $842,352
Accounts Payable and Accrued Expenses$28,499$33,795▲ $5,296
Total Liabilities$341,576$1,189,224▲ $847,648
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,069,476$2,323,318▲ $253,842
Total Liabilities and Net Assets / Fund Balance$2,411,052$3,512,542▲ $1,101,490

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,055,179$2,981,402$5,036,581
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleOtherTotal
Brian BurnsCFO$25,005$25,005

Board Members and Trustees

NameTitle
Ken SpearingChair
Geoff HuntingtonVice Chair
Kyle CummingsCEO
Allan DulwickMember
John LydaMember
Nick BeasleyMember
Susan WaddellMember
Wendy ScottMember
Mark ChristieSecretary
Bob GulickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$795,634
Investment Income
$22,818
Other Revenue
$0
Change in Net Assets
$253,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$438,030
Salaries, Compensation, and Employee Benefits$126,580
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$122,275
Other Salaries and Wages---$103,395
Occupancy---$79,890
Fees for Services Accounting---$63,340
Fees for Services Other---$33,066
Information Technology---$16,993
Payroll Taxes---$14,114
Travel---$8,063
Other Employee Benefits---$7,211
Office Expenses---$6,549
Other Expenses---$3,330
Pension Plan Contributions---$1,860
All Other Expenses---$718
Total Functional Expenses$0$0$0$564,610
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The members consist of the owners of units as defined in the black butte ranch master design and other users of water supplied by the corporation within black butte ranch.”

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

“The board of directors is elected by the members.”

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

“Form 990 is reviewed by management prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Financial statements and governing documents are made available to the public upon request. Requests can be made to the president or the cfo for the black butte ranch corporation.”

Filing and Contact Details

Filer

Filer Name
Black Butte Ranch Water Dist Comp
EIN
93-0704993
Phone
5415951501
Address
PO BOX 8000, BLACK BUTTE RANCH, OR 97759

Signing Officer

Name
Brian Burns
Title
CFO
Phone
5415951501
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Burns
Formed
1977
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Jones & Roth Pc
Address
300 SW COLUMBIA ST SUITE 201, BEND, OR 97702
Preparer
Evan B Dickens
Phone
5413823590
Raw XML AppendixShowing 400 of 409 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS CONSIST OF THE OWNERS OF UNITS AS DEFINED IN THE BLACK BUTTE RANCH MASTER DESIGN AND OTHER USERS OF WATER SUPPLIED BY THE CORPORATION WITHIN BLACK BUTTE RANCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS CAN BE MADE TO THE PRESIDENT OR THE CFO FOR THE BLACK BUTTE RANCH CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEND
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