Civic Intelligence

Sandy Drainage Improvement Company

990EZ • Fiscal year 2024 • EIN 93-1248359

Jul 01, 2024 to Oct 31, 2024 • Filed on Dec 02, 2024

Organization Profilemcdd.org
1880 N E Elrod DrivePortland, OR 97211

(503) 281-5675

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$0

Down $4,150,308 (-100%) from 2023

Net Assets

Down

$0

Down $4,057,386 (-100%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses

Revenue

Down

$0

Down $1,193,410 (-100%) from 2023

Expenses

Up

$5,313,700

Up $4,384,040 (+472%) from 2023

Net Income

Down

-$5,313,700

Down $5,577,450 (-2115%) from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $792,514Liabilities 2011: $0Net Assets 2011: $792,5142011Assets 2012: $817,623Liabilities 2012: $0Net Assets 2012: $817,6232012Assets 2013: $867,210Liabilities 2013: $22,956Net Assets 2013: $844,2542013Assets 2014: $906,036Liabilities 2014: $22,956Net Assets 2014: $883,0802014Assets 2015: $925,057Liabilities 2015: $22,956Net Assets 2015: $902,1012015Assets 2016: $773,444Liabilities 2016: $148,516Net Assets 2016: $624,9282016Assets 2017: $2,065,713Liabilities 2017: $715,625Net Assets 2017: $1,350,0882017Assets 2018: $2,533,201Liabilities 2018: $507,194Net Assets 2018: $2,026,0072018Assets 2019: $3,101,116Liabilities 2019: $708,927Net Assets 2019: $2,392,1892019Assets 2020: $3,497,939Liabilities 2020: $546,708Net Assets 2020: $2,951,2312020Assets 2021: $3,744,427Liabilities 2021: $350,161Net Assets 2021: $3,394,2662021Assets 2022: $3,952,648Liabilities 2022: $159,012Net Assets 2022: $3,793,6362022Assets 2023: $4,150,308Liabilities 2023: $92,922Net Assets 2023: $4,057,3862023Assets 2024: $0Net Assets 2024: $02024Assets 2024: $5,341,027Liabilities 2024: $27,327Net Assets 2024: $5,313,7002024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$0
Open 2024 Filing

Operations Trend

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

$10M$5.0M$0-$5.0M-$10MExpenses 2011: $223,3692011Expenses 2012: $150,6252012Expenses 2013: $186,0592013Revenue 2014: $219,828Expenses 2014: $181,002Net Income 2014: $38,8262014Revenue 2015: $267,997Expenses 2015: $248,976Net Income 2015: $19,0212015Revenue 2016: $459,682Expenses 2016: $371,214Net Income 2016: $88,4682016Revenue 2017: $1,126,942Expenses 2017: $401,782Net Income 2017: $725,1602017Revenue 2018: $1,102,445Expenses 2018: $426,526Net Income 2018: $675,9192018Revenue 2019: $1,107,318Expenses 2019: $581,431Net Income 2019: $525,8872019Revenue 2020: $1,161,834Expenses 2020: $602,792Net Income 2020: $559,0422020Revenue 2021: $1,108,157Expenses 2021: $665,122Net Income 2021: $443,0352021Revenue 2022: $1,073,617Expenses 2022: $674,247Net Income 2022: $399,3702022Revenue 2023: $1,193,410Expenses 2023: $929,660Net Income 2023: $263,7502023Revenue 2024: $0Expenses 2024: $5,313,700Net Income 2024: -$5,313,7002024Revenue 2024: $1,971,667Expenses 2024: $715,353Net Income 2024: $1,256,3142024

Highlighted filing

2024

Revenue$0
Expenses$5,313,700
Net Income-$5,313,700
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Oct 31, 2024
Signed
Dec 2, 2024
Return Version
2023v5.1
Mission and Program Overview

Mission

Provide drainage services and flood control to landowners within the district

To provide drainage and flood control services to landowners within the district boundaries.

Program Services

DescriptionGrantsExpenses
Provided drainage services and flood control to landowners within the district.-$5,313,700
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Taylor SteenblockDirector-$0--
Tanney StaffensonVice C/Sec/Trsr-$0--
Chris DamgenSecretary-$0--
Betsy EmeryDirector-$0--
Jim MiddaughExecutive Director-$0--
Filing and Contact Details

Filer

Filer Name
Sandy Drainage Improvement Company
EIN
93-1248359
Phone
5032815675
Address
1880 N E Elrod Drive, Portland, OR 97211

Signing Officer

Name
James Middaugh
Title
Executive Director
Signed
2024-12-02
Discuss with paid preparer
Yes

Preparer

Firm
James Marta & Co Llp
Address
701 HOWE AVE STE E3, SACRAMENTO, CA 95825
Preparer
James Marta
Phone
9169994180
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Transfer to successor agency $5313700”

Other Assets.1004

“Miscellaneous - Beginning $2287105 Miscellaneous - Ending $0”

Other Assets.1005

“Accounts Receivable - Beginning $37383 Accounts Receivable - Ending $0”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $52565 Prepaid Expenses and Deferred Charges - Ending $0”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $27327 Accounts Payable and Accrued Expenses - Ending $0”

Raw XML Appendix134 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Multnomah County Drainage Dist
IRS990EZ/BooksInCareOfDetail/PhoneNum05032815675
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01880 N E Elrod Dr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Portland
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097211
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02234458
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5313700
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05341027
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0729516
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05313700
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05313700
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Taylor Steenblock
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Tanney Staffenson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Chris Damgen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Betsy Emery
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Jim Middaugh
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice C/Sec/Trsr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Executive Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02377053
IRS990EZ/OtherExpensesTotalAmt05313700
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide drainage and flood control services to landowners within the district boundaries.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provided drainage services and flood control to landowners within the district.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05313700
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt027327
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt05313700
IRS990EZ/TotalProgramServiceExpensesAmt05313700
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0mcdd.org
IRS990ScheduleN/DirectorOfSuccessor2Ind0true
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Levy improvements and remaining cash and assets
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Urban Flood Safey Water Qlt Dist
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02024-10-06
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0851069360
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt05313700
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0Government
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0audited value
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt01880 N E Elrod Drive
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0Portlan
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0OR
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd097211
IRS990ScheduleN/EmployeeOfSuccessor2Ind0true
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0Tanney Staffenson is an interim board member for UFSWQD through 12/31/24. The other prior board members are not associated with the successor district.Sandy Drainage Improvement District did not have any employees.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I & 2, Line 2e - Name and Explanation for Involvement in Successor
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Transfer to successor agency $5313700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Miscellaneous - Beginning $2287105 Miscellaneous - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Accounts Receivable - Beginning $37383 Accounts Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Prepaid Expenses and Deferred Charges - Beginning $52565 Prepaid Expenses and Deferred Charges - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Accounts Payable and Accrued Expenses - Beginning $27327 Accounts Payable and Accrued Expenses - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1001
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James Middaugh
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sandy Drainage Improvement Company
ReturnHeader/Filer/BusinessNameControlTxt0SAND
ReturnHeader/Filer/EIN0931248359
ReturnHeader/Filer/PhoneNum05032815675
ReturnHeader/Filer/USAddress/AddressLine1Txt01880 N E Elrod Drive
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097211
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271682261
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES MARTA & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0701 HOWE AVE STE E3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SACRAMENTO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095825
ReturnHeader/PreparerPersonGrp/PhoneNum09169994180
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Marta
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-12-02T17:16:13-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$0
Expenses
$5,313,700
Net income
-$5,313,700
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$5.34$0.03$5.31$1.97$0.72$1.26
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$5.31$5.31
2023Summary only. Only limited summary data is available for this year.$4.15$0.09$4.06$1.19$0.93$0.26
2022Summary only. Only limited summary data is available for this year.$3.95$0.16$3.79$1.07$0.67$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.35$3.39$1.11$0.67$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.55$2.95$1.16$0.60$0.56
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.71$2.39$1.11$0.58$0.53
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.51$2.03$1.10$0.43$0.68
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.72$1.35$1.13$0.40$0.73
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.15$0.62$0.46$0.37$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.02$0.90$0.27$0.25$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.02$0.88$0.22$0.18$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.02$0.84$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$0.22