Civic Intelligence

Klamath Basin Water Users

990 • Fiscal year 2015 • EIN 93-0818729

Jan 01, 2015 to Dec 31, 2015 • Filed on May 26, 2016

735 Commercial Street No 3000Klamath Falls, OR 97601

(541) 883-6100

Siviq Scores

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

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Net Margin

28th percentile

-3.8%

Higher net margin than 28% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

95th percentile

$150,911

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Asset Growth

26th percentile

-4.1%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

34th percentile

-3.8%

Faster revenue growth than 34% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Flat

$685,366

Flat from 2015

Net Assets

Flat

$677,689

Flat from 2015

Liabilities

Flat

$7,677

Flat from 2015

Revenue

Flat

$770,363

Flat from 2015

Expenses

Flat

$799,631

Flat from 2015

Net Income

Flat

-$29,268

Flat from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $167,181Liabilities 2010: $10Net Assets 2010: $167,1712010Assets 2011: $265,607Liabilities 2011: $0Net Assets 2011: $265,6072011Assets 2012: $387,508Liabilities 2012: $3,347Net Assets 2012: $384,1612012Assets 2013: $545,126Liabilities 2013: $8,982Net Assets 2013: $536,1442013Assets 2014: $714,532Liabilities 2014: $7,575Net Assets 2014: $706,9572014Assets 2015: $685,366Liabilities 2015: $7,677Net Assets 2015: $677,6892015Assets 2015: $685,366Liabilities 2015: $7,677Net Assets 2015: $677,6892015Assets 2016: $530,158Liabilities 2016: $7,376Net Assets 2016: $522,7822016Assets 2017: $558,955Liabilities 2017: $13,080Net Assets 2017: $545,8752017Assets 2018: $189,822Liabilities 2018: $13,002Net Assets 2018: $176,8202018Assets 2019: $276,504Liabilities 2019: $8,181Net Assets 2019: $268,3232019Assets 2020: $39,068Liabilities 2020: $8,237Net Assets 2020: $30,8312020Assets 2021: $221,610Liabilities 2021: $2,794Net Assets 2021: $218,8162021Assets 2022: $400,335Liabilities 2022: $10,875Net Assets 2022: $389,4602022Assets 2023: $449,153Liabilities 2023: $5,884Net Assets 2023: $443,2692023Assets 2024: $378,015Liabilities 2024: $9,555Net Assets 2024: $368,4602024

Highlighted filing

2015

Assets$685,366
Liabilities$7,677
Net Assets$677,689

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $828,1022010Expenses 2011: $661,8102011Expenses 2012: $609,9432012Revenue 2013: $774,365Expenses 2013: $622,382Net Income 2013: $151,9832013Revenue 2014: $801,103Expenses 2014: $630,290Net Income 2014: $170,8132014Revenue 2015: $770,363Expenses 2015: $799,631Net Income 2015: -$29,2682015Revenue 2015: $770,363Expenses 2015: $799,631Net Income 2015: -$29,2682015Revenue 2016: $526,743Expenses 2016: $681,650Net Income 2016: -$154,9072016Revenue 2017: $886,993Expenses 2017: $863,900Net Income 2017: $23,0932017Revenue 2018: $941,904Expenses 2018: $1,310,959Net Income 2018: -$369,0552018Revenue 2019: $1,215,623Expenses 2019: $1,128,602Net Income 2019: $87,0212019Revenue 2020: $969,555Expenses 2020: $1,207,047Net Income 2020: -$237,4922020Revenue 2021: $1,337,007Expenses 2021: $1,149,022Net Income 2021: $187,9852021Revenue 2022: $1,415,332Expenses 2022: $1,244,688Net Income 2022: $170,6442022Revenue 2023: $1,410,338Expenses 2023: $1,348,249Net Income 2023: $62,0892023Revenue 2024: $1,343,904Expenses 2024: $1,398,222Net Income 2024: -$54,3182024

Highlighted filing

2015

Revenue$770,363
Expenses$799,631
Net Income-$29,268
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 26, 2016
Return Version
2015v2.1
Gross Receipts
$770,363
Mission and Program Overview

Mission

To preserve, protect and defend the water and power rights of the landowners of the klmath basin while promoting wise management of ecosystem resources.

Preserve, protect & defend the water and power rights of the local agricultural community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$706,957$677,689▼ $29,268
Savings and Temporary Cash Investments$582,652$541,568▼ $41,084
Cash and Non-Interest-Bearing Accounts$120,081$133,610▲ $13,529
Land, Buildings, and Equipment, Net$11,654$10,188▼ $1,466
Other Notes and Loans Receivable, Net$145--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$714,532$685,366▼ $29,166
Liabilities
Accounts Payable and Accrued Expenses$7,575$7,677▲ $102
Total Liabilities$7,575$7,677▲ $102
Net Assets / Fund Balance
Total Net Assets Fund Balance$706,957$677,689▼ $29,268
Total Liabilities and Net Assets / Fund Balance$714,532$685,366▼ $29,166

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,188$21,577$31,765
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Greg AddingtonExecutive Director (former)FT$143,864$7,047$150,911

Board Members and Trustees

NameTitle
Brad KirbyPosition 1
Tricia HillPosition 10
Scott SeusPosition 11
Dave CackaPosition 2
Luther HorsleyPosition 3
Gary WrightPosition 4
Rob UnruhPosition 5
Jason ChapmanPosition 6
Rob CrawfordPosition 7
Curt MullisPosition 8
George RajnusPosition 9

Highest Paid Contractors

ContractorServicesLocationCompensation
Somach Simmons & DunnLegal500 CAPITOL MALL SUITE 1000, Sacramento, CA 95814$188,649
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$764,609
Investment Income
$1,016
Other Revenue
$4,738
Change in Net Assets
$-29,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$520,321
Salaries, Compensation, and Employee Benefits$279,010
Grants and Similar Amounts Paid$300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$188,310$339-$188,649
Current Officers, Directors, Trustees, and Key Employees$135,820$15,091-$150,911
Fees for Services Lobbying$133,238--$133,238
Other Salaries and Wages$81,377$9,041-$90,418
Occupancy$22,264$2,474-$24,738
Payroll Taxes$16,679$1,853-$18,532
Office Expenses$16,343$1,814-$18,157
Pension Plan Contributions$11,854$1,317-$13,171
Travel$12,280--$12,280
Other Employee Benefits$5,380$598-$5,978
Insurance$4,844$538-$5,382
All Other Expenses$4,564$506-$5,070
Other Expenses$3,569$397-$3,966
Information Technology$3,295$366-$3,661
Depreciation Depletion$2,561$285-$2,846
Conferences and Meetings$1,701$189-$1,890
Grants to Domestic Individuals$300--$300
Total Functional Expenses$764,414$35,217$0$799,631
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
No
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
No
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 B, Line 11

Completed form 990 reviewed by executive director for approval prior to consent to e-file

Form 990, Part VI, Section B, Line 15B

Board consensus for executive directors pay

Form 990, Part VI, Section C, Line 19

Furnished upon written request

Filing and Contact Details

Filer

Filer Name
Klamath Basin Water Users
EIN
93-0818729
Phone
5418836100
Address
735 COMMERCIAL STREET NO 3000, KLAMATH FALLS, OR 97601

Signing Officer

Name
Scott White
Title
Executive Director
Phone
5418836100
Signed
2016-05-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott White
Formed
1953
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
0

Preparer

Firm
Molatore Scroggin Peterson & Co Llp
Address
824 PINE STREET, KLAMATH FALLS, OR 97601
Preparer
Andy Peterson
Phone
5418844164
Raw XML AppendixShowing 400 of 432 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03538
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11200
IRS990/OtherRevenueTotalAmt04738
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09041
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt081377
IRS990/OtherSalariesAndWagesGrp/TotalAmt090418
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0145
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01853
IRS990/PayrollTaxesGrp/ProgramServicesAmt016679
IRS990/PayrollTaxesGrp/TotalAmt018532
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01317
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011854
IRS990/PensionPlanContributionsGrp/TotalAmt013171
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SCOTT WHITE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1ADJUDICATION RECEIPTS
IRS990/ProgramServiceRevenueGrp/Desc2VOLUNTARY ASSESSMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0729448
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128211
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0729448
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128211
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26950
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0250
IRS990/PYInvestmentIncomeAmt0756
IRS990/PYOtherExpensesAmt0395916
IRS990/PYOtherRevenueAmt019903
IRS990/PYProgramServiceRevenueAmt0780444
IRS990/PYRevenuesLessExpensesAmt0170813
IRS990/PYSalariesCompEmpBnftPaidAmt0234124
IRS990/PYTotalExpensesAmt0630290
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0801103
IRS990/ReconcilationRevenueExpnssAmt0-29268
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0769347
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0706957
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0677689
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0582652
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0541568
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010188
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021577
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt031765
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010188
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0143864
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt07047
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GREG ADDINGTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR (FORMER)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150911
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPLETED FORM 990 REVIEWED BY EXECUTIVE DIRECTOR FOR APPROVAL PRIOR TO CONSENT TO E-FILE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD CONSENSUS FOR EXECUTIVE DIRECTORS PAY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FURNISHED UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0714532
IRS990/TotalAssetsEOYAmt0685366
IRS990/TotalAssetsGrp/BOYAmt0714532
IRS990/TotalAssetsGrp/EOYAmt0685366
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035217
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0764414
IRS990/TotalFunctionalExpensesGrp/TotalAmt0799631
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07575
IRS990/TotalLiabilitiesEOYAmt07677
IRS990/TotalLiabilitiesGrp/BOYAmt07575
IRS990/TotalLiabilitiesGrp/EOYAmt07677
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0706957
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0677689
IRS990/TotalOtherCompensationAmt07047
IRS990/TotalProgramServiceExpensesAmt0764414
IRS990/TotalProgramServiceRevenueAmt0764609
IRS990/TotalReportableCompFromOrgAmt0143864
IRS990/TotalRevenueGrp/ExclusionAmt01016
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0769347
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0770363
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0714532
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0685366
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt012280
IRS990/TravelGrp/TotalAmt012280
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0735 COMMERCIAL STREET NO 3000
IRS990/USAddress/CityNm0KLAMATH FALLS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097601

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.01$0.37$1.34$1.40$0.05
2023Summary only. Only limited summary data is available for this year.$0.45$0.01$0.44$1.41$1.35$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.01$0.39$1.42$1.24$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$1.34$1.15$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.01$0.03$0.97$1.21$0.24
2019Summary only. Only limited summary data is available for this year.$0.28$0.01$0.27$1.22$1.13$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.01$0.18$0.94$1.31$0.37
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.01$0.55$0.89$0.86$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.01$0.52$0.53$0.68$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.68$0.77$0.80$0.03
2015Summary only. Only limited summary data is available for this year.$0.69$0.01$0.68$0.77$0.80$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.71$0.80$0.63$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$0.77$0.62$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.00$0.38$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.83