Civic Intelligence

River Meadows Improvement District

990 • Fiscal year 2014 • EIN 93-1132905

Jan 01, 2014 to Dec 31, 2014 • Filed on May 12, 2015

55644 Wagon Master WayBend, OR 97707

(541) 593-1666

Siviq Scores

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

Liabilities / Assets

31st percentile

0.11x

Higher debt load relative to assets than 31% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

41st percentile

0.83x

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

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

15th percentile

-18%

Higher net margin than 15% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

98th percentile

85%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

97th percentile

115%

Faster revenue growth than 97% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,209,120

Up $554,850 (+85%) from 2013

Net Assets

Up

$1,071,741

Up $662,743 (+162%) from 2013

Liabilities

Down

$137,379

Down $107,892 (-44%) from 2013

Revenue

Up

$165,893

Up $88,723 (+115%) from 2013

Expenses

Up

$196,144

Up $138,442 (+240%) from 2013

Net Income

Down

-$30,251

Down $49,719 (-255%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $675,453Liabilities 2011: $251,749Net Assets 2011: $423,7042011Assets 2012: $679,899Liabilities 2012: $250,001Net Assets 2012: $429,8982012Assets 2013: $654,270Liabilities 2013: $245,271Net Assets 2013: $408,9982013Assets 2014: $1,209,120Liabilities 2014: $137,379Net Assets 2014: $1,071,7412014Assets 2015: $1,150,462Liabilities 2015: $128,236Net Assets 2015: $1,022,2262015Assets 2016: $1,118,178Liabilities 2016: $62,701Net Assets 2016: $1,055,4772016Assets 2017: $1,065,608Liabilities 2017: $50,199Net Assets 2017: $1,015,4092017Assets 2018: $1,004,000Liabilities 2018: $31,987Net Assets 2018: $972,0132018Assets 2019: $933,877Liabilities 2019: $24,538Net Assets 2019: $909,3392019Assets 2020: $881,860Liabilities 2020: $8,380Net Assets 2020: $873,4802020Assets 2021: $866,003Liabilities 2021: -$2,909Net Assets 2021: $868,9122021Assets 2022: $826,344Liabilities 2022: $0Net Assets 2022: $826,3442022Assets 2023: $830,505Liabilities 2023: $0Net Assets 2023: $830,5052023

Highlighted filing

2014

Assets$1,209,120
Liabilities$137,379
Net Assets$1,071,741

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $95,380Expenses 2011: $73,913Net Income 2011: $21,4672011Revenue 2012: $83,848Expenses 2012: $76,087Net Income 2012: $7,7612012Revenue 2013: $77,170Expenses 2013: $57,702Net Income 2013: $19,4682013Revenue 2014: $165,893Expenses 2014: $196,144Net Income 2014: -$30,2512014Revenue 2015: $162,203Expenses 2015: $211,270Net Income 2015: -$49,0672015Revenue 2016: $158,678Expenses 2016: $239,107Net Income 2016: -$80,4292016Revenue 2017: $186,210Expenses 2017: $226,278Net Income 2017: -$40,0682017Revenue 2018: $188,254Expenses 2018: $231,830Net Income 2018: -$43,5762018Revenue 2019: $175,793Expenses 2019: $238,467Net Income 2019: -$62,6742019Revenue 2020: $188,409Expenses 2020: $224,268Net Income 2020: -$35,8592020Revenue 2021: $227,873Expenses 2021: $232,441Net Income 2021: -$4,5682021Revenue 2022: $203,682Expenses 2022: $243,342Net Income 2022: -$39,6602022Revenue 2023: $223,819Expenses 2023: $219,658Net Income 2023: $4,1612023

Highlighted filing

2014

Revenue$165,893
Expenses$196,144
Net Income-$30,251
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 12, 2015
Return Version
2014v5.0
Gross Receipts
$170,215
Mission and Program Overview

Mission

Provide a clean and sustainable supply of drinking and potable water for its membership, while also providing sanitary sewer services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$924,706$829,196▼ $95,510
Savings and Temporary Cash Investments$271,712$298,576▲ $26,864
Cash and Non-Interest-Bearing Accounts$54,294$36,680▼ $17,614
Intangible Assets$17,544$24,562▲ $7,018
Accounts Receivable$18,543$20,106▲ $1,563
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,286,799$1,209,120▼ $77,679
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$89,933$81,335▼ $8,598
Deferred Revenue$55,179$56,044▲ $865
Total Liabilities$145,112$137,379▼ $7,733
Net Assets / Fund Balance
Unrestricted Net Assets$1,141,687$1,071,741▼ $69,946
Total Net Assets Fund Balance$1,141,687$1,071,741▼ $69,946
Total Liabilities and Net Assets / Fund Balance$1,286,799$1,209,120▼ $77,679

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$829,196$1,095,537$1,924,733
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ray YillikPresident
Michelle GregurichVice President
Dan FullertonDirector
Ray CecchiDirector
Teresa HudsonDirector
Teri BurkeDirector
Terry VermillionDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$164,096
Program Service Revenue
$0
Investment Income
$2,159
Other Revenue
$-362
Change in Net Assets
$-30,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$160,560
Salaries, Compensation, and Employee Benefits$35,584
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$86,788
Other Salaries and Wages---$32,820
Occupancy---$25,000
Fees for Services Accounting---$12,000
All Other Expenses---$7,343
Insurance---$3,548
Other Expenses---$2,800
Payroll Taxes---$2,764
Fees for Services Legal---$1,500
Fees for Services Other---$819
Total Functional Expenses$0$0$0$196,144
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request

Filing and Contact Details

Filer

Filer Name
River Meadows Improvement District
EIN
93-1132905
Phone
5415931666
Address
55644 Wagon Master Way, Bend, OR 97707

Signing Officer

Name
Ray Yillik
Title
President
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Gary Weltmann CPA
Address
1183 NW Wall St Ste H, Bend, OR 97701-1942
Preparer
Gary Weltmann
Phone
5413506879
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

= -$39695

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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/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02159
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0165893
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-362
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01286799
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01209120
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01141687
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01071741
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt089933
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt081335
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.rivermeadows.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ray Yillik
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0River Meadows Improvement District
ReturnHeader/Filer/BusinessNameControlTxt0RIVE
ReturnHeader/Filer/EIN0931132905
ReturnHeader/Filer/PhoneNum05415931666
ReturnHeader/Filer/USAddress/AddressLine1Txt055644 Wagon Master Way
ReturnHeader/Filer/USAddress/CityNm0Bend
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097707
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gary Weltmann CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01183 NW Wall St Ste H
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bend
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0977011942
ReturnHeader/PreparerPersonGrp/PhoneNum05413506879
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary Weltmann
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-13T17:52:14-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.22$0.22$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$0.20$0.24$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$0.23$0.23$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.01$0.87$0.19$0.22$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.02$0.91$0.18$0.24$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.03$0.97$0.19$0.23$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.05$1.02$0.19$0.23$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.06$1.06$0.16$0.24$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.13$1.02$0.16$0.21$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.21$0.14$1.07$0.17$0.20$0.03
2013Summary only. Only limited summary data is available for this year.$0.65$0.25$0.41$0.08$0.06$0.02
2012Summary only. Only limited summary data is available for this year.$0.68$0.25$0.43$0.08$0.08$0.01
2011Summary only. Only limited summary data is available for this year.$0.68$0.25$0.42$0.10$0.07$0.02