Liabilities / Assets
19th percentile
Higher debt load relative to assets than 19% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
20th percentile
Higher debt load relative to revenue than 20% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Balance Sheet
Assets
Up$4,335,145
Up $187,791 (+4.5%) from 2022
Net Assets
Up$4,247,872
Up $219,312 (+5.4%) from 2022
Liabilities
Down$87,273
Down $31,521 (-27%) from 2022
Revenue And Expenses
Revenue
Up$1,180,613
Up $99,671 (+9.2%) from 2022
Expenses
Up$990,774
Up $130,260 (+15%) from 2022
Net Income
Down$189,839
Down $30,589 (-14%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Oct 4, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $1,186,707
Mission and Program Overview
Mission
Distribution of domestic water to members of the cooperative.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $4,028,560 | $4,247,872 | ▲ $219,312 |
| Land, Buildings, and Equipment, Net | $2,032,138 | $2,078,009 | ▲ $45,871 |
| Investments in Publicly Traded Securities | $796,920 | $1,057,731 | ▲ $260,811 |
| Cash and Non-Interest-Bearing Accounts | $536,917 | $826,197 | ▲ $289,280 |
| Inventories for Sale or Use | $113,301 | $164,905 | ▲ $51,604 |
| Savings and Temporary Cash Investments | $550,579 | $151,082 | ▼ $399,497 |
| Accounts Receivable | $100,322 | $41,677 | ▼ $58,645 |
| Prepaid Expenses and Deferred Charges | $17,177 | $15,544 | ▼ $1,633 |
| Total Assets | $4,147,354 | $4,335,145 | ▲ $187,791 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $86,834 | $43,417 | ▼ $43,417 |
| Accounts Payable and Accrued Expenses | $29,960 | $41,856 | ▲ $11,896 |
| Other Liabilities | $2,000 | $2,000 | → $0 |
| Total Liabilities | $118,794 | $87,273 | ▼ $31,521 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,028,560 | $4,247,872 | ▲ $219,312 |
| Total Liabilities and Net Assets / Fund Balance | $4,147,354 | $4,335,145 | ▲ $187,791 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,055,518 | $2,463,096 | $4,518,614 |
| Buildings | $22,491 | $35,672 | $58,163 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Don Wicks | President |
| Amber Morgan | Member |
| Joe Kuran | Member |
| Lisa Dutz | Member |
| Ted Leach | Member |
| Tom Gunn | Member |
| Linda Fountain | Secretary |
| David Mcadams | Treasurer |
| Joel Mulkey | Vice Preside |
| Terry Wymore | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,118,010
- Investment Income
- $53,985
- Other Revenue
- $8,618
- Change in Net Assets
- $189,839
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $658,400 |
| Salaries, Compensation, and Employee Benefits | $332,374 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $260,531 |
| Depreciation Depletion | - | - | - | $114,759 |
| Other Employee Benefits | - | - | - | $64,342 |
| Occupancy | - | - | - | $58,987 |
| Fees for Services Accounting | - | - | - | $32,938 |
| Insurance | - | - | - | $31,468 |
| Office Expenses | - | - | - | $26,432 |
| Travel | - | - | - | $21,950 |
| Fees for Services Other | - | - | - | $16,903 |
| Payroll Taxes | - | - | - | $7,501 |
| Information Technology | - | - | - | $7,062 |
| All Other Expenses | - | - | - | $5,369 |
| Fees for Services Legal | - | - | - | $3,178 |
| Other Expenses | - | - | - | $3,156 |
| Advertising | - | - | - | $897 |
| Total Functional Expenses | $0 | $0 | $0 | $990,774 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Hardship Deposits | $2,000 |
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
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“Each member is entitled to one vote per water certificate owned. In no event may one member vote fifty percent or more of the total number of water certificates then issued by the co-operative on any matter submitted to the vote of the members.”
Form 990, Page 6, Part VI, Line 7A
“Membership in the co-operative may be granted to those persons brought into the water distribution system upon: (a) proper application for membership in the co-operative to the board of directors; (b) a determination by the board of directors, or upon delegation by majority vote of the board, by the president, that the present distribution system has the apparent current and future capacity and facilities to adequately serve any such new member; and (c) the payment of a membership fee per living unit equivalency at the rate from time to time set by the members.”
Form 990, Page 6, Part VI, Line 7B
“Each member is entitled to one vote per water certificate owned. In no event may one member vote fifty percent or more of the total number of water certificates then issued by the co-operative on any matter submitted to the vote of the members.”
Form 990, Page 6, Part VI, Line 11B
“Copies of the document will be distributed to each board member and a motion will be made to accept the form 990 as presented.”
Form 990, Page 6, Part VI, Line 12C
“Conflicts are disclosed and resolved as per articles of incorporation, article x.”
Form 990, Page 6, Part VI, Line 15A
“Board of directors did a comparison survey and then set wages based upon a mean figure for each position. Board of directors and board officers are unpaid positions.”
Form 990, Page 6, Part VI, Line 19
“Documents are present at the office and available upon request.”
Filing and Contact Details
Filer
- Filer Name
- La Water Co-operative
- EIN
- 93-0734928
- Phone
- 5036623899
- Address
- 23055 NE ALBERTSON RD, GASTON, OR 97119
Signing Officer
- Name
- David Mcadams
- Title
- Treasurer
- Phone
- 5036623899
- Signed
- 2024-10-04
Organization Details
- Principal Officer
- Don Wicks
- Formed
- 1968
- Legal Domicile
- Or
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 10
- Volunteers
- 9
Preparer
- Firm
- Jones & Roth Pc
- Address
- PO BOX 10086, EUGENE, OR 97440
- Preparer
- Fritz S Duncan
- Phone
- 5416872320
Supplemental Narrative
Additional Explanations
Form 990, Page 1, Part I, Line 6
“Members of the governing body.”
Form 990, Part XI, Line 9
“Net sales of mainline shares 28,662”
Raw XML Appendix384 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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 29960 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 41856 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 100322 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 41677 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | DISTRIBUTION OF DOMESTIC WATER TO MEMBERS OF THE COOPERATIVE. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 897 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5369 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LA WATER CO-OPERATIVE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5036623899 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 23055 NE ALBERTSON ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GASTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97119 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 536917 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 826197 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 53985 |
| IRS990/CYOtherExpensesAmt | 0 | 658400 |
| IRS990/CYOtherRevenueAmt | 0 | 8618 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1118010 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 189839 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 332374 |
| IRS990/CYTotalExpensesAmt | 0 | 990774 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1180613 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 114759 |
| IRS990/Desc | 0 | DISTRIBUTION OF DOMESTIC WATER TO MEMBERS OF THE COOPERATIVE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 32938 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3178 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 16903 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DON WICKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOEL MULKEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TERRY WYMORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID MCADAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LINDA FOUNTAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | AMBER MORGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TOM GUNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TED LEACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LISA DUTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOE KURAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 11906 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 18000 |
| IRS990/GrossReceiptsAmt | 0 | 1186707 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7062 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31468 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 113301 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 164905 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 42079 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 42079 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 796920 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1057731 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2498768 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2032138 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2078009 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4576777 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 6094 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1138534 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | DISTRIBUTION OF DOMESTIC WATER TO MEMBERS OF THE COOPERATIVE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4028560 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4247872 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 11906 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 11906 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 811 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 58987 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 26432 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 28662 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 64342 |
| IRS990/OtherExpensesGrp/Desc | 0 | WATER PURCHASED |
| IRS990/OtherExpensesGrp/Desc | 1 | ELECTRICITY |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES & PERMITS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 248150 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 80836 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6315 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3156 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 999999 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 811000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 811000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | METER HOOK-UP & SERVICE CALLS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | CERTIFICATE TRANSFER FEE |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | REPAIRS REIMBURSED |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5950 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2650 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 18 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5950 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 2650 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 18 |
| IRS990/OtherRevenueTotalAmt | 0 | 8618 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 260531 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 42079 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7501 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 17177 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 15544 |
| IRS990/PrincipalOfficerNm | 0 | DON WICKS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | UNUSED CERTIFICATE MIN. CHG |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LATE CHARGES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1089818 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 25800 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 2392 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1089818 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 25800 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 2392 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1987 |
| IRS990/PYOtherExpensesAmt | 0 | 544517 |
| IRS990/PYOtherRevenueAmt | 0 | 10140 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1068815 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 220428 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 315997 |
| IRS990/PYTotalExpensesAmt | 0 | 860514 |
| IRS990/PYTotalRevenueAmt | 0 | 1080942 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 189839 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 4028560 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 4247872 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 550579 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 151082 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 22491 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 35672 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 58163 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2055518 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2463096 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4518614 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | HARDSHIP DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2078009 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2000 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH MEMBER IS ENTITLED TO ONE VOTE PER WATER CERTIFICATE OWNED. IN NO EVENT MAY ONE MEMBER VOTE FIFTY PERCENT OR MORE OF THE TOTAL NUMBER OF WATER CERTIFICATES THEN ISSUED BY THE CO-OPERATIVE ON ANY MATTER SUBMITTED TO THE VOTE OF THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERSHIP IN THE CO-OPERATIVE MAY BE GRANTED TO THOSE PERSONS BROUGHT INTO THE WATER DISTRIBUTION SYSTEM UPON: (A) PROPER APPLICATION FOR MEMBERSHIP IN THE CO-OPERATIVE TO THE BOARD OF DIRECTORS; (B) A DETERMINATION BY THE BOARD OF DIRECTORS, OR UPON DELEGATION BY MAJORITY VOTE OF THE BOARD, BY THE PRESIDENT, THAT THE PRESENT DISTRIBUTION SYSTEM HAS THE APPARENT CURRENT AND FUTURE CAPACITY AND FACILITIES TO ADEQUATELY SERVE ANY SUCH NEW MEMBER; AND (C) THE PAYMENT OF A MEMBERSHIP FEE PER LIVING UNIT EQUIVALENCY AT THE RATE FROM TIME TO TIME SET BY THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH MEMBER IS ENTITLED TO ONE VOTE PER WATER CERTIFICATE OWNED. IN NO EVENT MAY ONE MEMBER VOTE FIFTY PERCENT OR MORE OF THE TOTAL NUMBER OF WATER CERTIFICATES THEN ISSUED BY THE CO-OPERATIVE ON ANY MATTER SUBMITTED TO THE VOTE OF THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COPIES OF THE DOCUMENT WILL BE DISTRIBUTED TO EACH BOARD MEMBER AND A MOTION WILL BE MADE TO ACCEPT THE FORM 990 AS PRESENTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONFLICTS ARE DISCLOSED AND RESOLVED AS PER ARTICLES OF INCORPORATION, ARTICLE X. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOARD OF DIRECTORS DID A COMPARISON SURVEY AND THEN SET WAGES BASED UPON A MEAN FIGURE FOR EACH POSITION. BOARD OF DIRECTORS AND BOARD OFFICERS ARE UNPAID POSITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DOCUMENTS ARE PRESENT AT THE OFFICE AND AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | NET SALES OF MAINLINE SHARES 28,662 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4147354 |
| IRS990/TotalAssetsEOYAmt | 0 | 4335145 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4147354 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4335145 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 10 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 990774 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 118794 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 87273 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 118794 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 87273 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4028560 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4247872 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1118010 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 53985 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1126628 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1180613 |
| IRS990/TotalVolunteersCnt | 0 | 9 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4147354 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4335145 |
| IRS990/TravelGrp/TotalAmt | 0 | 21950 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 86834 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 43417 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 16850 PIT ROAD |
| IRS990/USAddress/CityNm | 0 | HILLSBORO |
| IRS990/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/USAddress/ZIPCd | 0 | 97123 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LAWATERCOOP.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID MCADAMS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5036623899 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LA WATER CO-OPERATIVE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAWA |
| ReturnHeader/Filer/EIN | 0 | 930734928 |
| ReturnHeader/Filer/PhoneNum | 0 | 5036623899 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 23055 NE ALBERTSON RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GASTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97119 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 930819646 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JONES & ROTH PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 10086 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | EUGENE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97440 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5416872320 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-10-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | FRITZ S DUNCAN |
| ReturnHeader/ReturnTs | 0 | 2024-10-07T12:55:49-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,335,145
- Liabilities
- $87,273
- Net assets
- $4,247,872
- Revenue
- $1,180,613
- Expenses
- $990,774
- Net income
- $189,839