Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
EIN 93-1320441 • 501(c)12 • Wamic, OR
Profile
Supply water to residents.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Down$2,431,981
Down $60,903 (-2.4%) from 2022
Liabilities
Down$2,149,250
Down $8,312 (-0.4%) from 2022
Net Assets
Down$282,731
Down $52,591 (-16%) from 2022
Revenue
Down$410,156
Down $10,809 (-2.6%) from 2022
Expenses
Up$451,132
Up $18,285 (+4.2%) from 2022
Net Income
Down-$40,976
Down $29,094 (-245%) from 2022
Most recent year
2023 • Form 990Summary only. Only limited summary data is available for this year.
The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2016 below.
Supply water to residents
Supply water to residents.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,771,392 | $2,729,469 | ▼ $41,923 |
| Savings and Temporary Cash Investments | $58,259 | $168,693 | ▲ $110,434 |
| Cash and Non-Interest-Bearing Accounts | $237,081 | $46,787 | ▼ $190,294 |
| Accounts Receivable | $67,161 | $28,137 | ▼ $39,024 |
| Prepaid Expenses and Deferred Charges | $1,800 | $1,800 | → $0 |
| 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 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $3,135,694 | $2,974,886 | ▼ $160,808 |
| Other Assets Total | $1 | $0 | ▼ $1 |
| Liabilities | |||
| Other Liabilities | $2,493,339 | $2,434,961 | ▼ $58,378 |
| Accounts Payable and Accrued Expenses | $92,890 | $38,488 | ▼ $54,402 |
| Total Liabilities | $2,586,229 | $2,473,449 | ▼ $112,780 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $549,465 | $501,437 | ▼ $48,028 |
| Total Net Assets Fund Balance | $549,465 | $501,437 | ▼ $48,028 |
| Total Liabilities and Net Assets / Fund Balance | $3,135,694 | $2,974,886 | ▼ $160,808 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,632,431 | $775,876 | $3,408,307 |
| Leasehold Improvements | $4,205 | $335,509 | $339,714 |
| Equipment | $71,514 | $34,148 | $105,662 |
| Land | $21,319 | - | $21,319 |
| Buildings | - | $16,431 | $16,431 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| John Herlocker | Distrct Manager | FT | $57,887 | $2,000 | $59,887 |
| Name | Title |
|---|---|
| Daily Holman | Chairman |
| Steve Gordon | Vice Chair |
| Frank Veenker | Member |
| Gary Olin | Member |
| John McElheran | Member |
| Gary Hackett | Secretary |
| Sandi Chamberlain | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $281,395 |
| Salaries, Compensation, and Employee Benefits | $91,219 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | - | - | - | $101,539 |
| Depreciation Depletion | - | - | - | $96,539 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $63,769 |
| Occupancy | - | - | - | $24,807 |
| Other Salaries and Wages | - | - | - | $19,235 |
| Fees for Services Accounting | - | - | - | $17,351 |
| Office Expenses | - | - | - | $13,745 |
| Payroll Taxes | - | - | - | $8,215 |
| Fees for Services Legal | - | - | - | $5,243 |
| Insurance | - | - | - | $4,491 |
| All Other Expenses | - | - | - | $2,979 |
| Other Expenses | - | - | - | $1,419 |
| Conferences and Meetings | - | - | - | $833 |
| Total Functional Expenses | $0 | $0 | $0 | $372,614 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $372,614 |
| Total Expenses per Audited Statements | $372,614 |
| Total Expenses per Form 990 | $372,614 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Usda Loan | $2,434,961 |
“There is only one class of membership and they have to right to exercise voting rights when an election of Board members occurs, when the District has proposed to add further debt in regards to large capital improvements, a change in the By-Laws, and modification to the District's boundaries.”
“During 2015-16, no committee had authority to act on behalf of the governing body.”
“A copy of form 990 is reviewed by board before it was filed.”
“Two board members perform an annual review on job performance and review of personnel score card.”
“The governing documents, policies, and financial statements are available upon request.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 92890 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 38488 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 67161 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 28137 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SUPPLY WATER TO RESIDENTS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2979 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Dana Billingsley |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5413502508 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 61478 SE Camelot Pl |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Bend |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97702 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 237081 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 46787 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 63769 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 833 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1623 |
| IRS990/CYOtherExpensesAmt | 0 | 281395 |
| IRS990/CYOtherRevenueAmt | 0 | 1531 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 353970 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -15490 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 91219 |
| IRS990/CYTotalExpensesAmt | 0 | 372614 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 357124 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 96539 |
| IRS990/Desc | 0 | PROVIDES WATER FOR OVER 500 RESIDENCES AND THE LOCAL FIRE DEPARTMENT AND MAINTAINS AND REPAIRS WATER SYSTEM. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17351 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5243 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 2000 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARY OLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | John McElheran |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAILY HOLMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GARY HACKETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Frank Veenker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SANDI CHAMBERLAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEVE GORDON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN HERLOCKER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 57887 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DISTRCT MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 357124 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4491 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 101539 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1623 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1623 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1161964 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2771392 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2729469 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3891433 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SUPPLY WATER TO RESIDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 549465 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 501437 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 24807 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13745 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | AUTO |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINT. & Water testing fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Postage and Shipping |
| IRS990/OtherExpensesGrp/Desc | 3 | Printing and Publications |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4817 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4651 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2981 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1419 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2493339 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2434961 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1531 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1531 |
| IRS990/OtherRevenueTotalAmt | 0 | 1531 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 19235 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8215 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1800 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1800 |
| IRS990/PrincipalOfficerNm | 0 | JOHN HERLOCKER |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -32538 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 353970 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 353970 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2947 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 275088 |
| IRS990/PYOtherRevenueAmt | 0 | 4087 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 358949 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -3005 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 93900 |
| IRS990/PYTotalExpensesAmt | 0 | 368988 |
| IRS990/PYTotalRevenueAmt | 0 | 365983 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -15490 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 58259 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 168693 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 16431 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16431 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 71514 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 34148 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 105662 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 372614 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 21319 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 21319 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 4205 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 335509 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 339714 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2632431 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 775876 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3408307 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2434961 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | USDA LOAN |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 357124 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2729469 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 372614 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2434961 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 357124 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 357124 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 372614 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | There is only one class of membership and they have to right to exercise voting rights when an election of Board members occurs, when the District has proposed to add further debt in regards to large capital improvements, a change in the By-Laws, and modification to the District's boundaries. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DURING 2015-16, NO COMMITTEE HAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A COPY OF FORM 990 IS REVIEWED BY BOARD BEFORE IT WAS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TWO BOARD MEMBERS PERFORM AN ANNUAL REVIEW ON JOB PERFORMANCE AND REVIEW OF PERSONNEL SCORE CARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 2974886 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3135694 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2974886 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 372614 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2586229 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2473449 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2586229 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2473449 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 549465 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 501437 |
| IRS990/TotalOtherCompensationAmt | 0 | 2000 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 353970 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 57887 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1623 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 355501 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 357124 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3135694 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2974886 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 549465 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 501437 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 11 S COUNTY RD B |
| IRS990/USAddress/CityNm | 0 | TYGH VALLEY |
| IRS990/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/USAddress/ZIPCd | 0 | 97063 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | BARLOWWATER.NET |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN HERLOCKER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DISTRICT MANAGER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-02-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BARLOW WATER IMPROVEMENT DISTRICT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BARL |
| ReturnHeader/Filer/EIN | 0 | 931320441 |
| ReturnHeader/Filer/PhoneNum | 0 | 5415442920 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 11 S COUNTY ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WAMIC |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97063 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RAS GROUPLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7148 SW Gonzaga St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TIGARD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97223 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5036848421 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Roy R Rogers |
| ReturnHeader/ReturnTs | 0 | 2017-02-10T08:35:45-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-06-30 |
| ReturnHeader/TaxYr | 0 | 2015 |
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