Civic Intelligence

Klamath Basin Water Users

990 • Fiscal year 2022 • EIN 93-0818729

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 02, 2023

2312 South Sixth Street AKlamath Falls, OR 97601

(541) 883-6100

Siviq Scores

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

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

57th percentile

12%

Higher net margin than 57% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

93rd percentile

81%

Faster asset growth than 93% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

53rd percentile

5.9%

Faster revenue growth than 53% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$400,335

Up $178,725 (+81%) from 2021

Net Assets

Up

$389,460

Up $170,644 (+78%) from 2021

Liabilities

Up

$10,875

Up $8,081 (+289%) from 2021

Revenue

Up

$1,415,332

Up $78,325 (+5.9%) from 2021

Expenses

Up

$1,244,688

Up $95,666 (+8.3%) from 2021

Net Income

Down

$170,644

Down $17,341 (-9.2%) from 2021

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 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

2022

Assets$400,335
Liabilities$10,875
Net Assets$389,460

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 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

2022

Revenue$1,415,332
Expenses$1,244,688
Net Income$170,644
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 2, 2023
Return Version
2022v5.0
Gross Receipts
$1,415,332
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$218,816$389,460▲ $170,644
Savings and Temporary Cash Investments$65,863$374,944▲ $309,081
Cash and Non-Interest-Bearing Accounts$146,754$19,228▼ $127,526
Land, Buildings, and Equipment, Net$8,993$6,163▼ $2,830
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$221,610$400,335▲ $178,725
Liabilities
Accounts Payable and Accrued Expenses$2,794$10,875▲ $8,081
Total Liabilities$2,794$10,875▲ $8,081
Net Assets / Fund Balance
Total Net Assets Fund Balance$218,816$389,460▲ $170,644
Total Liabilities and Net Assets / Fund Balance$221,610$400,335▲ $178,725

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,163$30,159$36,322
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brad KirbyPosition 1
Tricia HillPosition 10
Ben DuvalPosition 11 - Preside
Rodney CheynePosition 2 - Alternate
Luther HorsleyPosition 3 - Treasurer
Ty KliewerPosition 4
Rob UnruhPosition 5
Jared KerrPosition 6
Marc StauntonPosition 7 - Secretary
Debbie DuncanPosition 8
Ryan KliewerPosition 9 - Vice Presiden

Highest Paid Contractors

ContractorServicesLocationCompensation
Somachsimmons & DunnLegal & Consultant500 CAPITOL MALL STE 1000, Sacramento, CA 95814$677,591
The Ferguson GroupPolitical Representation1130 CONNECTICUT AVE NW STE 300, Washington, DC 20036$101,040
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,403,439
Investment Income
$395
Other Revenue
$11,498
Change in Net Assets
$170,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,037,473
Salaries, Compensation, and Employee Benefits$207,215
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$692,827$6,998-$699,825
Other Salaries and Wages$155,967$17,330-$173,297
Fees for Services Lobbying$113,668--$113,668
Occupancy$58,380$6,487-$64,867
Advertising$43,925$4,881-$48,806
Fees for Services Other$44,160--$44,160
Payroll Taxes$16,443$1,826-$18,269
Conferences and Meetings$14,904$1,656-$16,560
Office Expenses$13,132$1,459-$14,591
Travel$12,769$1,419-$14,188
Information Technology$9,612$1,068-$10,680
Other Employee Benefits$8,997$1,000-$9,997
Pension Plan Contributions$5,087$565-$5,652
Insurance$3,610$401-$4,011
Depreciation Depletion$2,547$283-$2,830
Fees for Services Accounting-$2,013-$2,013
Other Expenses$337$37-$374
Total Functional Expenses$1,196,365$48,323$0$1,244,688
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 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
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 11B

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

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

Board consensus for executive director's salary

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
2312 SOUTH SIXTH STREET A, KLAMATH FALLS, OR 97601
Doing Business As
Klamath Water Users Association

Signing Officer

Name
Ben Duval
Title
President
Phone
5418836100
Signed
2023-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Duval
Formed
1953
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
11

Preparer

Firm
Capstone Cpas
Address
422 S 5TH STREET, KLAMATH FALLS, OR 97601
Preparer
Dianne E Spires
Phone
5418826630
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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IRS990/Form990PartVIISectionAGrp/TitleTxt3POSITION 5
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IRS990/OtherRevenueTotalAmt011498
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017330
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0155967
IRS990/OtherSalariesAndWagesGrp/TotalAmt0173297
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01826
IRS990/PayrollTaxesGrp/ProgramServicesAmt016443
IRS990/PayrollTaxesGrp/TotalAmt018269
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0565
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05087
IRS990/PensionPlanContributionsGrp/TotalAmt05652
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BEN DUVAL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1VOLUNTARY ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2ADMIN SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01387037
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115599
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2803
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01387037
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115599
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2803
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01196
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt078
IRS990/PYOtherExpensesAmt0981667
IRS990/PYOtherRevenueAmt07783
IRS990/PYProgramServiceRevenueAmt01327950
IRS990/PYRevenuesLessExpensesAmt0187985
IRS990/PYSalariesCompEmpBnftPaidAmt0167355
IRS990/PYTotalExpensesAmt01149022
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01337007
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0170644
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01414937
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0218816
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0389460
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065863
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0374944
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06163
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030159
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036322
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06163
IRS990/ScheduleJRequiredInd00
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 DIRECTOR'S SALARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FURNISHED UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0221610
IRS990/TotalAssetsEOYAmt0400335
IRS990/TotalAssetsGrp/BOYAmt0221610
IRS990/TotalAssetsGrp/EOYAmt0400335
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048323
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01196365
IRS990/TotalFunctionalExpensesGrp/TotalAmt01244688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02794
IRS990/TotalLiabilitiesEOYAmt010875
IRS990/TotalLiabilitiesGrp/BOYAmt02794
IRS990/TotalLiabilitiesGrp/EOYAmt010875
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0218816
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0389460
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01196365
IRS990/TotalProgramServiceRevenueAmt01403439
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0395
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01414937
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01415332
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0221610
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0400335
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01419
IRS990/TravelGrp/ProgramServicesAmt012769
IRS990/TravelGrp/TotalAmt014188
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02312 SOUTH SIXTH STREET STE A
IRS990/USAddress/CityNm0KLAMATH FALLS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097601
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.KWUA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN DUVAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05418836100
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KLAMATH BASIN WATER USERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROTECTIVE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KLAM
ReturnHeader/Filer/EIN0930818729
ReturnHeader/Filer/PhoneNum05418836100
ReturnHeader/Filer/USAddress/AddressLine1Txt02312 SOUTH SIXTH STREET A
ReturnHeader/Filer/USAddress/CityNm0KLAMATH FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813917978
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAPSTONE CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0422 S 5TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KLAMATH FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/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
2022Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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