Civic Intelligence

Klamath Basin Water Users

990 • Fiscal year 2023 • EIN 93-0818729

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

Organization ProfileWWW.KWUA.ORG

View Organization Page

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

41st percentile

0.01x

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

41st percentile

4.4%

Higher net margin than 41% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

34th percentile

-0.4%

Faster revenue growth than 34% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets41st percentile

Assets

Flat

$449,153

Flat from 2023

Net Assets

Flat

$443,269

Flat from 2023

Liabilities

Flat

$5,884

Flat from 2023

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin41st percentile

Revenue

Flat

$1,410,338

Flat from 2023

Expenses

Flat

$1,348,249

Flat from 2023

Net Income

Flat

$62,089

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

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 2023: $449,153Liabilities 2023: $5,884Net Assets 2023: $443,2692023Assets 2024: $378,015Liabilities 2024: $9,555Net Assets 2024: $368,4602024

Highlighted filing

2023

Assets$449,153
Liabilities$5,884
Net Assets$443,269
Open 2023 Filing

Operations Trend

Revenue Growth34th percentile

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 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

2023

Revenue$1,410,338
Expenses$1,348,249
Net Income$62,089
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$1,410,338
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$389,460$443,269▲ $53,809
Savings and Temporary Cash Investments$374,944$325,280▼ $49,664
Cash and Non-Interest-Bearing Accounts$19,228$120,540▲ $101,312
Land, Buildings, and Equipment, Net$6,163$3,333▼ $2,830
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$400,335$449,153▲ $48,818
Liabilities
Accounts Payable and Accrued Expenses$10,875$5,884▼ $4,991
Total Liabilities$10,875$5,884▼ $4,991
Net Assets / Fund Balance
Total Net Assets Fund Balance$389,460$443,269▲ $53,809
Total Liabilities and Net Assets / Fund Balance$400,335$449,153▲ $48,818

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,333$32,989$36,322
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Tracey LiskeyPosition 3 - President
Jeff BoydPosition 10 - Vice President
Brad KirbyPosition 1
Ben DuvalPosition 11
Rodney CheynePosition 2
Ty KliewerPosition 4
Nick GroundsPosition 5
Justin EaryPosition 6
Mike MckoenPosition 7 - Secretary
Tricia WalkerPosition 8 - Treasurer
Ryan KliewerPosition 9

Highest Paid Contractors

ContractorServicesLocationCompensation
Somachsimmons & DunnLegal & Consultant500 CAPITOL MALL STE 1000, Sacramento, CA 95814$703,759
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,385,039
Investment Income
$1,464
Other Revenue
$23,835
Change in Net Assets
$62,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,088,703
Salaries, Compensation, and Employee Benefits$259,546
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$655,123$72,791-$727,914
Other Salaries and Wages$191,239$21,249-$212,488
Advertising$98,825$10,981-$109,806
Fees for Services Lobbying$101,110--$101,110
Occupancy$59,607$6,623-$66,230
Other Employee Benefits$21,101$2,345-$23,446
Fees for Services Other$18,387$2,043-$20,430
Payroll Taxes$16,428$1,825-$18,253
Office Expenses$12,995$1,444-$14,439
Travel$12,908$1,434-$14,342
Information Technology$12,213$1,357-$13,570
Pension Plan Contributions$4,823$536-$5,359
Insurance$4,021$447-$4,468
Depreciation Depletion$2,547$283-$2,830
Other Expenses$2,940$1,854-$1,854
Fees for Services Accounting-$1,400-$1,400
Conferences and Meetings$1,120$124-$1,244
All Other Expenses$397$44-$441
Total Functional Expenses$1,218,851$129,398$0$1,348,249
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
Tracey Liskey
Title
President
Phone
5418836100
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Capstone Cpas
Address
422 S 5TH STREET, KLAMATH FALLS, OR 97601
Preparer
Dianne E Spires
Phone
5418826630
Raw XML AppendixShowing 400 of 405 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt010875
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05884
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PRESERVE, PROTECT & DEFEND THE WATER AND POWER RIGHTS OF THE LOCAL AGRICULTURAL COMMUNITY.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt010981
IRS990/AdvertisingGrp/ProgramServicesAmt098825
IRS990/AdvertisingGrp/TotalAmt0109806
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt044
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0397
IRS990/AllOtherExpensesGrp/TotalAmt0441
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0CHELSEA SHEARER
IRS990/BooksInCareOfDetail/PhoneNum05418836100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02312 SOUTH SIXTH ST STE A
IRS990/BooksInCareOfDetail/USAddress/CityNm0KLAMATH FALLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097601
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt019228
IRS990/CashNonInterestBearingGrp/EOYAmt0120540
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0124
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01120
IRS990/ConferencesMeetingsGrp/TotalAmt01244
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0703759
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0500 CAPITOL MALL STE 1000
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SACRAMENTO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd095814
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0SOMACHSIMMONS & DUNN
IRS990/ContractorCompensationGrp/ServicesDesc0LEGAL & CONSULTANT
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01464
IRS990/CYOtherExpensesAmt01088703
IRS990/CYOtherRevenueAmt023835
IRS990/CYProgramServiceRevenueAmt01385039
IRS990/CYRevenuesLessExpensesAmt062089
IRS990/CYSalariesCompEmpBnftPaidAmt0259546
IRS990/CYTotalExpensesAmt01348249
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01410338
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0283
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02547
IRS990/DepreciationDepletionGrp/TotalAmt02830
IRS990/Desc0DURING 2023, THE ORGANIZATION CONTINUED TO PROVIDE FUNDING FOR LITIGATION AND PROFESSIONAL CONSULTATION ON BEHALF OF SOUTHERN OREGON & NORTHERN CALIFORNIA WATER DISTRICTS IN REGARDS TO WATER RIGHTS AND AGRICULTURAL POWER RATES ESTABLISHED BY THE PUBLIC UTILITIES COMMISSION.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0KLAMATH WATER USERS ASSOCIATION
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01218851
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01400
IRS990/FeesForServicesAccountingGrp/TotalAmt01400
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt072791
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0655123
IRS990/FeesForServicesLegalGrp/TotalAmt0727914
IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt0101110
IRS990/FeesForServicesLobbyingGrp/TotalAmt0101110
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02043
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt018387
IRS990/FeesForServicesOtherGrp/TotalAmt020430
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0RODNEY CHEYNE
IRS990/Form990PartVIISectionAGrp/PersonNm1TRACEY LISKEY
IRS990/Form990PartVIISectionAGrp/PersonNm2TY KLIEWER
IRS990/Form990PartVIISectionAGrp/PersonNm3NICK GROUNDS
IRS990/Form990PartVIISectionAGrp/PersonNm4JUSTIN EARY
IRS990/Form990PartVIISectionAGrp/PersonNm5MIKE MCKOEN
IRS990/Form990PartVIISectionAGrp/PersonNm6TRICIA WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm7RYAN KLIEWER
IRS990/Form990PartVIISectionAGrp/PersonNm8JEFF BOYD
IRS990/Form990PartVIISectionAGrp/PersonNm9BEN DUVAL
IRS990/Form990PartVIISectionAGrp/PersonNm10BRAD KIRBY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0POSITION 2
IRS990/Form990PartVIISectionAGrp/TitleTxt1POSITION 3 - PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2POSITION 4
IRS990/Form990PartVIISectionAGrp/TitleTxt3POSITION 5
IRS990/Form990PartVIISectionAGrp/TitleTxt4POSITION 6
IRS990/Form990PartVIISectionAGrp/TitleTxt5POSITION 7 - SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6POSITION 8 - TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7POSITION 9
IRS990/Form990PartVIISectionAGrp/TitleTxt8POSITION 10 - VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9POSITION 11
IRS990/Form990PartVIISectionAGrp/TitleTxt10POSITION 1
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01953
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01410338
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01357
IRS990/InformationTechnologyGrp/ProgramServicesAmt012213
IRS990/InformationTechnologyGrp/TotalAmt013570
IRS990/InsuranceGrp/ManagementAndGeneralAmt0447
IRS990/InsuranceGrp/ProgramServicesAmt04021
IRS990/InsuranceGrp/TotalAmt04468
IRS990/InvestmentIncomeGrp/ExclusionAmt01464
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01464
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt032989
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06163
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03333
IRS990/LandBldgEquipCostOrOtherBssAmt036322
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PRESERVE, PROTECT AND DEFEND THE WATER AND POWER RIGHTS OF THE LANDOWNERS OF THE KLMATH BASIN WHILE PROMOTING WISE MANAGEMENT OF ECOSYSTEM RESOURCES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0389460
IRS990/NetAssetsOrFundBalancesEOYAmt0443269
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06623
IRS990/OccupancyGrp/ProgramServicesAmt059607
IRS990/OccupancyGrp/TotalAmt066230
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01444
IRS990/OfficeExpensesGrp/ProgramServicesAmt012995
IRS990/OfficeExpensesGrp/TotalAmt014439
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02345
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021101
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023446
IRS990/OtherExpensesGrp/Desc0ORGANIZATIONAL EXP
IRS990/OtherExpensesGrp/Desc1TAXES AND LICENSES
IRS990/OtherExpensesGrp/Desc2GIFTS/SCHOLARSHIPS
IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE EXP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0341
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1327
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21950
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31854
IRS990/OtherExpensesGrp/ProgramServicesAmt03067
IRS990/OtherExpensesGrp/ProgramServicesAmt12940
IRS990/OtherExpensesGrp/TotalAmt03408
IRS990/OtherExpensesGrp/TotalAmt13267
IRS990/OtherExpensesGrp/TotalAmt21950
IRS990/OtherExpensesGrp/TotalAmt31854
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS & MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt023835
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023835
IRS990/OtherRevenueTotalAmt023835
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt021249
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0191239
IRS990/OtherSalariesAndWagesGrp/TotalAmt0212488
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01825
IRS990/PayrollTaxesGrp/ProgramServicesAmt016428
IRS990/PayrollTaxesGrp/TotalAmt018253
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0536
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04823
IRS990/PensionPlanContributionsGrp/TotalAmt05359
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TRACEY LISKEY
IRS990/PriorPeriodAdjustmentsAmt0-8280
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1VOLUNTARY ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01371339
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01371339
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113700
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0395
IRS990/PYOtherExpensesAmt01037473
IRS990/PYOtherRevenueAmt011498
IRS990/PYProgramServiceRevenueAmt01403439
IRS990/PYRevenuesLessExpensesAmt0170644
IRS990/PYSalariesCompEmpBnftPaidAmt0207215
IRS990/PYTotalExpensesAmt01244688
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01415332
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt062089
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01385039
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0389460
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0443269
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0374944
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0325280
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03333
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032989
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036322
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03333
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/TotalAssetsBOYAmt0400335
IRS990/TotalAssetsEOYAmt0449153
IRS990/TotalAssetsGrp/BOYAmt0400335
IRS990/TotalAssetsGrp/EOYAmt0449153
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129398
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01218851
IRS990/TotalFunctionalExpensesGrp/TotalAmt01348249
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010875
IRS990/TotalLiabilitiesEOYAmt05884
IRS990/TotalLiabilitiesGrp/BOYAmt010875
IRS990/TotalLiabilitiesGrp/EOYAmt05884
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0389460
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0443269
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01218851
IRS990/TotalProgramServiceRevenueAmt01385039
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01464
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01408874
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01410338
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0400335
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0449153
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01434
IRS990/TravelGrp/ProgramServicesAmt012908
IRS990/TravelGrp/TotalAmt014342
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACEY LISKEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05418836100
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-12
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
ReturnHeader/PreparerPersonGrp/PhoneNum05418826630
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIANNE E SPIRES

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.

Open filing
Assets
$449,153
Liabilities
$5,884
Net assets
$443,269
Revenue
$1,410,338
Expenses
$1,348,249
Net income
$62,089
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
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$1.41$1.35$0.06
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
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