Civic Intelligence

Oregon People'S Utility District Association

990 • Fiscal year 2017 • EIN 93-0875897

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 20, 2018

727 Center Street NE Suite 208Salem, OR 97301-3800

(503) 370-4413

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.00x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

53rd percentile

3.8%

Higher net margin than 53% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

17th percentile

-19%

Faster asset growth than 17% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

2.6%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$61,994

Down $14,426 (-19%) from 2016

Net Assets

Up

$61,598

Up $8,372 (+16%) from 2016

Liabilities

Down

$396

Down $22,798 (-98%) from 2016

Revenue

Up

$222,345

Up $5,725 (+2.6%) from 2016

Expenses

Down

$213,973

Down $65 (-0.0%) from 2016

Net Income

Up

$8,372

Up $5,790 (+224%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $64,455Liabilities 2011: $1,8002011Assets 2012: $70,624Liabilities 2012: $4582012Assets 2013: $64,635Liabilities 2013: $6,7722013Assets 2014: $61,279Liabilities 2014: $11,483Net Assets 2014: $49,7962014Assets 2015: $51,392Liabilities 2015: $748Net Assets 2015: $50,6442015Assets 2016: $76,420Liabilities 2016: $23,194Net Assets 2016: $53,2262016Assets 2017: $61,994Liabilities 2017: $396Net Assets 2017: $61,5982017Assets 2018: $100,666Liabilities 2018: $0Net Assets 2018: $100,6662018Assets 2019: $89,711Liabilities 2019: $0Net Assets 2019: $89,7112019Assets 2020: $62,165Liabilities 2020: $0Net Assets 2020: $62,1652020Assets 2021: $74,517Liabilities 2021: $25,245Net Assets 2021: $49,2722021Assets 2022: $39,471Liabilities 2022: $0Net Assets 2022: $39,4712022Assets 2023: $57,147Liabilities 2023: $0Net Assets 2023: $57,1472023Assets 2024: $120,141Liabilities 2024: $0Net Assets 2024: $120,1412024

Highlighted filing

2017

Assets$61,994
Liabilities$396
Net Assets$61,598

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $132,063Expenses 2011: $158,898Net Income 2011: -$26,8352011Revenue 2012: $190,028Expenses 2012: $182,517Net Income 2012: $7,5112012Revenue 2013: $189,394Expenses 2013: $201,697Net Income 2013: -$12,3032013Revenue 2014: $193,425Expenses 2014: $201,492Net Income 2014: -$8,0672014Revenue 2015: $209,730Expenses 2015: $208,882Net Income 2015: $8482015Revenue 2016: $216,620Expenses 2016: $214,038Net Income 2016: $2,5822016Revenue 2017: $222,345Expenses 2017: $213,973Net Income 2017: $8,3722017Revenue 2018: $252,495Expenses 2018: $222,342Net Income 2018: $30,1532018Revenue 2019: $223,815Expenses 2019: $234,770Net Income 2019: -$10,9552019Revenue 2020: $177,705Expenses 2020: $205,251Net Income 2020: -$27,5462020Revenue 2021: $185,822Expenses 2021: $198,715Net Income 2021: -$12,8932021Revenue 2022: $249,399Expenses 2022: $259,200Net Income 2022: -$9,8012022Revenue 2023: $281,898Expenses 2023: $264,222Net Income 2023: $17,6762023Revenue 2024: $335,748Expenses 2024: $272,754Net Income 2024: $62,9942024

Highlighted filing

2017

Revenue$222,345
Expenses$213,973
Net Income$8,372
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 20, 2018
Return Version
2017v2.3
Gross Receipts
$222,345
Mission and Program Overview

Mission

To benefit customer owners of puds, influence state legislation, regulation and policy and provide focus on related interests of its member puds by networking, idea sharing, and educating each other.

To influence state legislation and regulation to benefit the customer-owners of oregon people's utility districts, and provide focus on related interests of its member puds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$72,657$59,082▼ $13,575
Cash and Non-Interest-Bearing Accounts$2,556$2,567▲ $11
Accounts Receivable$1,207$345▼ $862
Total Assets$76,420$61,994▼ $14,426
Liabilities
Accounts Payable and Accrued Expenses$23,194$396▼ $22,798
Total Liabilities$23,194$396▼ $22,798
Net Assets / Fund Balance
Unrestricted Net Assets$53,226$61,598▲ $8,372
Total Net Assets Fund Balance$53,226$61,598▲ $8,372
Total Liabilities and Net Assets / Fund Balance$76,420$61,994▼ $14,426
Compensation and Service Providers

Board Members and Trustees

NameTitle
Curt AbbottPast President
Ed JenkinsPresident
Kevin ParrishPresident Elect
Barbara TroutDirector
Harry HewittDirector
Harry PriceDirector
Howard GonserDirector
Jake CarterDirector
Lee KelleyDirector
Linda HooperDirector
Merle GillespieDirector
Roger HoweDirector
Ron BenfieldDirector
Dan WilliamsSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Romain GroupLegislative Representation707 SW WASHINGTON STREET SUITE 927, Portland, OR 97205$144,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$218,495
Investment Income
$1,425
Other Revenue
$2,425
Change in Net Assets
$8,372

Audited Revenue Reconciliation

Revenue per Audited Statements
$222,345
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$222,345
Total Revenue per Form 990
$222,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,473
Grants and Similar Amounts Paid$1,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying---$144,000
Fees for Services Management---$30,240
Conferences and Meetings---$29,079
Fees for Services Accounting---$5,600
Office Expenses---$2,252
Grants to Domestic Orgs---$1,500
Insurance---$1,302
Total Functional Expenses$0$0$0$213,973

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$213,973
Total Expenses per Audited Statements$213,973
Total Expenses per Form 990$213,973
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has contracted with special districts association of oregon to provide administrative services for the association.

Form 990, Part VI, Section A, Line 6

The organization has member public utility districts from various locations.

Form 990, Part VI, Section A, Line 7A

The member organizations have voting rights to elect board members.

Form 990, Part VI, Section A, Line 7B

The member organizations have voting rights regarding decisions.

Form 990, Part VI, Section B, Line 11B

Form 990 will be reviewed by the organization's president and secretary/treasurer prior to filing the tax return.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
OREGON PEOPLE'S UTILITY
EIN
93-0875897
Phone
5033704413
Address
727 CENTER STREET NE SUITE 208, SALEM, OR 97301-3800

Signing Officer

Name
Dan Williams
Title
Secretary/treasurer
Phone
5033704413
Signed
2018-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Parrish
Formed
1982
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Grove Mueller & Swank Pc
Address
475 COTTAGE STREET NE SUITE 200, SALEM, OR 97301
Preparer
Devan W Esch CPA
Phone
5035817788
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association follows the provisions of accounting standards codification (asc) 740, "accounting for income taxes". Asc 740 prescribes a threshold for determining when an income tax benefit can be recognized, which is a higher threshold than the one imposed for claiming deductions on income tax returns. The association's federal and state income tax returns are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations on those tax returns. In general, the federal and state income tax returns have a three year statute of limitations. The association would recognize accrued interest and penalties associated with uncertain tax provisions, if any, as part of the income tax provision.

Raw XML Appendix376 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/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt072657
IRS990/SavingsAndTempCashInvstGrp/EOYAmt059082
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0213973
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0222345
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, "ACCOUNTING FOR INCOME TAXES". ASC 740 PRESCRIBES A THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT CAN BE RECOGNIZED, WHICH IS A HIGHER THRESHOLD THAN THE ONE IMPOSED FOR CLAIMING DEDUCTIONS ON INCOME TAX RETURNS. THE ASSOCIATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL, THE FEDERAL AND STATE INCOME TAX RETURNS HAVE A THREE YEAR STATUTE OF LIMITATIONS. THE ASSOCIATION WOULD RECOGNIZE ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX PROVISIONS, IF ANY, AS PART OF THE INCOME TAX PROVISION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0213973
IRS990ScheduleD/TotalRevenuePerForm990Amt0222345
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0222345
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0213973
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS CONTRACTED WITH SPECIAL DISTRICTS ASSOCIATION OF OREGON TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBER PUBLIC UTILITY DISTRICTS FROM VARIOUS LOCATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBER ORGANIZATIONS HAVE VOTING RIGHTS TO ELECT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBER ORGANIZATIONS HAVE VOTING RIGHTS REGARDING DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 WILL BE REVIEWED BY THE ORGANIZATION'S PRESIDENT AND SECRETARY/TREASURER PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TotalAssetsBOYAmt076420
IRS990/TotalAssetsEOYAmt061994
IRS990/TotalAssetsGrp/BOYAmt076420
IRS990/TotalAssetsGrp/EOYAmt061994
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0213973
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023194
IRS990/TotalLiabilitiesEOYAmt0396
IRS990/TotalLiabilitiesGrp/BOYAmt023194
IRS990/TotalLiabilitiesGrp/EOYAmt0396
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt053226
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt061598
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0218495
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01425
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0220920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0222345
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt076420
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt061994
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt053226
IRS990/UnrestrictedNetAssetsGrp/EOYAmt061598
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0727 CENTER STREET NE SUITE 208
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd0973013800
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.OPUDA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05033704413
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON PEOPLE'S UTILITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0930875897
ReturnHeader/Filer/PhoneNum05033704413
ReturnHeader/Filer/USAddress/AddressLine1Txt0727 CENTER STREET NE SUITE 208
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0973013800
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId001CB822C05687F96F1EEB7BE779631CF60921EA3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B209201CE462E1A4F34C6159E22910FB470B654C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.145.65.185
ReturnHeader/FilingSecurityInformation/IPDt02018-07-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm010:33:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930874157
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GROVE MUELLER & SWANK PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0475 COTTAGE STREET NE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097301
ReturnHeader/PreparerPersonGrp/PhoneNum05035817788
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEVAN W ESCH CPA
ReturnHeader/ReturnTs02018-08-28T15:57:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$3.36$2.73$0.63
2023Summary only. Only limited summary data is available for this year.$0.57$0.00$0.57$2.82$2.64$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.00$0.39$2.49$2.59$0.10
2021Summary only. Only limited summary data is available for this year.$0.75$0.25$0.49$1.86$1.99$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.00$0.62$1.78$2.05$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.00$0.90$2.24$2.35$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$2.52$2.22$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$2.22$2.14$0.08
2016Summary only. Only limited summary data is available for this year.$0.76$0.23$0.53$2.17$2.14$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.51$2.10$2.09$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.11$0.50$1.93$2.01$0.08
2013Summary only. Only limited summary data is available for this year.$0.65$0.07$1.89$2.02$0.12
2012Summary only. Only limited summary data is available for this year.$0.71$0.00$1.90$1.83$0.08
2011Summary only. Only limited summary data is available for this year.$0.64$0.02$1.32$1.59$0.27