Civic Intelligence

Oregon People'S Utility District Association

990 • Fiscal year 2019 • EIN 93-0875897

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 14, 2020

Organization ProfileWWW.OPUDA.ORG

View Organization Page

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

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Net Margin

30th percentile

-4.9%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Asset Growth

25th percentile

-11%

Faster asset growth than 25% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-11%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$89,711

Down $10,955 (-11%) from 2018

Net Assets

Down

$89,711

Down $10,955 (-11%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin30th percentile

Revenue

Down

$223,815

Down $28,680 (-11%) from 2018

Expenses

Up

$234,770

Up $12,428 (+5.6%) from 2018

Net Income

Down

-$10,955

Down $41,108 (-136%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

2019

Assets$89,711
Liabilities$0
Net Assets$89,711
Open 2019 Filing

Operations Trend

Revenue Growth26th percentile

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

2019

Revenue$223,815
Expenses$234,770
Net Income-$10,955
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 14, 2020
Return Version
2019v5.1
Gross Receipts
$223,815
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$92,133$55,615▼ $36,518
Cash and Non-Interest-Bearing Accounts$8,533$21,431▲ $12,898
Accounts Receivable-$12,665-
Total Assets$100,666$89,711▼ $10,955
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$100,666$89,711▼ $10,955
Total Net Assets Fund Balance$100,666$89,711▼ $10,955
Total Liabilities and Net Assets / Fund Balance$100,666$89,711▼ $10,955
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Kevin ParrishPast President
Roger HowePresident
Jake CarterPresident Elect
Brandon JordanDirector
Clay SmithDirector
Debbie ReedDirector
Harry HewittDirector
Judy MathenyDirector
Linda HooperDirector
Dan WilliamsSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Romain GroupLegislative Representation707 SW WASHINGTON STREET SUITE 927, Portland, OR 97205$156,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$218,134
Investment Income
$3,482
Other Revenue
$2,199
Change in Net Assets
$-10,955

Audited Revenue Reconciliation

Revenue per Audited Statements
$223,815
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$223,815
Total Revenue per Form 990
$223,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$233,270
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---$156,000
Conferences and Meetings---$32,838
Fees for Services Management---$32,400
Fees for Services Accounting---$5,600
Office Expenses---$3,991
Grants to Domestic Orgs---$1,500
Insurance---$1,297
Fees for Services Legal---$1,144
Total Functional Expenses$0$0$0$234,770

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$234,770
Total Expenses per Audited Statements$234,770
Total Expenses per Form 990$234,770
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
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
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 A, Line 8B

“The organization does not have committees.”

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
Roger Howe
Title
Past President
Phone
5033704413
Signed
2020-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Howe
Formed
1982
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
30

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 Appendix353 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
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IRS990/AuditCommitteeInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0223815
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/TotalExpensesPerForm990Amt0234770
IRS990ScheduleD/TotalRevenuePerForm990Amt0223815
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0223815
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0234770
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/ExplanationTxt4THE ORGANIZATION DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 WILL BE REVIEWED BY THE ORGANIZATION'S PRESIDENT AND SECRETARY/TREASURER PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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 A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0100666
IRS990/TotalAssetsEOYAmt089711
IRS990/TotalAssetsGrp/BOYAmt0100666
IRS990/TotalAssetsGrp/EOYAmt089711
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0234770
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0100666
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt089711
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0218134
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03482
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0220333
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0223815
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0100666
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt089711
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0727 CENTER STREET NE SUITE 208
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd0973013800
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.OPUDA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER HOWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PAST PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05033704413
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-14
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/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F101339656C376CA5F9D43EE95763469A11123A4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.144.0.202
ReturnHeader/FilingSecurityInformation/IPDt02020-08-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm015:33:54
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/ReturnTs02020-10-02T12:41:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$89,711
Liabilities
$0
Net assets
$89,711
Revenue
$223,815
Expenses
$234,770
Net income
-$10,955
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
2019Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)6 • <$500k nonprofits