Civic Intelligence

Barlow Water Improvement District

990 • Fiscal year 2016 • EIN 93-1320441

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 10, 2017

Organization ProfileBARLOWWATER.NET
11 S County RoadWamic, OR 97063

(541) 544-2920

Siviq Scores

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

Liabilities / Assets

97th percentile

0.83x

Higher debt load relative to assets than 97% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

96th percentile

6.93x

Higher debt load relative to revenue than 96% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-4.3%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$59,887

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Asset Growth

9th percentile

-5.1%

Faster asset growth than 9% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

25th percentile

-2.4%

Faster revenue growth than 25% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$2,974,886

Down $160,808 (-5.1%) from 2015

Net Assets

Down

$501,437

Down $48,028 (-8.7%) from 2015

Liabilities

Down

$2,473,449

Down $112,780 (-4.4%) from 2015

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin28th percentile

Revenue

Down

$357,124

Down $8,859 (-2.4%) from 2015

Expenses

Up

$372,614

Up $3,626 (+1.0%) from 2015

Net Income

Down

-$15,490

Down $12,485 (-415%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,493,934Liabilities 2010: $2,696,952Net Assets 2010: $796,9822010Assets 2011: $3,395,863Liabilities 2011: $2,701,444Net Assets 2011: $694,4192011Assets 2012: $3,332,260Liabilities 2012: $2,674,961Net Assets 2012: $657,2992012Assets 2013: $3,259,090Liabilities 2013: $2,645,197Net Assets 2013: $613,8932013Assets 2014: $3,174,047Liabilities 2014: $2,621,577Net Assets 2014: $552,4702014Assets 2015: $3,135,694Liabilities 2015: $2,586,229Net Assets 2015: $549,4652015Assets 2016: $2,974,886Liabilities 2016: $2,473,449Net Assets 2016: $501,4372016Assets 2017: $2,875,859Liabilities 2017: $2,416,338Net Assets 2017: $459,5212017Assets 2018: $2,794,633Liabilities 2018: $2,365,590Net Assets 2018: $429,0432018Assets 2019: $2,711,654Liabilities 2019: $2,329,297Net Assets 2019: $382,3572019Assets 2020: $2,615,017Liabilities 2020: $2,308,462Net Assets 2020: $306,5552020Assets 2021: $2,564,069Liabilities 2021: $2,246,623Net Assets 2021: $317,4462021Assets 2022: $2,492,884Liabilities 2022: $2,157,562Net Assets 2022: $335,3222022Assets 2023: $2,431,981Liabilities 2023: $2,149,250Net Assets 2023: $282,7312023

Highlighted filing

2016

Assets$2,974,886
Liabilities$2,473,449
Net Assets$501,437
Open 2016 Filing

Operations Trend

Revenue Growth25th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $135,831Expenses 2010: $155,421Net Income 2010: -$19,5902010Revenue 2011: $296,780Expenses 2011: $399,343Net Income 2011: -$102,5632011Expenses 2012: $352,4712012Revenue 2013: $337,300Expenses 2013: $380,704Net Income 2013: -$43,4042013Revenue 2014: $332,111Expenses 2014: $383,376Net Income 2014: -$51,2652014Revenue 2015: $365,983Expenses 2015: $368,988Net Income 2015: -$3,0052015Revenue 2016: $357,124Expenses 2016: $372,614Net Income 2016: -$15,4902016Revenue 2017: $345,989Expenses 2017: $387,905Net Income 2017: -$41,9162017Revenue 2018: $369,859Expenses 2018: $400,662Net Income 2018: -$30,8032018Revenue 2019: $379,516Expenses 2019: $426,527Net Income 2019: -$47,0112019Revenue 2020: $376,783Expenses 2020: $480,531Net Income 2020: -$103,7482020Revenue 2021: $385,722Expenses 2021: $404,589Net Income 2021: -$18,8672021Revenue 2022: $420,965Expenses 2022: $432,847Net Income 2022: -$11,8822022Revenue 2023: $410,156Expenses 2023: $451,132Net Income 2023: -$40,9762023

Highlighted filing

2016

Revenue$357,124
Expenses$372,614
Net Income-$15,490
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 10, 2017
Return Version
2015v3.0
Gross Receipts
$357,124
Mission and Program Overview

Mission

Supply water to residents

Supply water to residents.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John HerlockerDistrct ManagerFT$57,887$2,000$59,887

Board Members and Trustees

NameTitle
Daily HolmanChairman
Steve GordonVice Chair
Frank VeenkerMember
Gary OlinMember
John McElheranMember
Gary HackettSecretary
Sandi ChamberlainTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$353,970
Investment Income
$1,623
Other Revenue
$1,531
Change in Net Assets
$-15,490

Audited Revenue Reconciliation

Revenue per Audited Statements
$357,124
Total Revenue per Audited Statements
$357,124
Total Revenue per Form 990
$357,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$372,614
Total Expenses per Audited Statements$372,614
Total Expenses per Form 990$372,614
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Usda Loan$2,434,961
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
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 6: Explanation of Classes of Members or Shareholder

“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.”

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“During 2015-16, no committee had authority to act on behalf of the governing body.”

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

“A copy of form 990 is reviewed by board before it was filed.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Two board members perform an annual review on job performance and review of personnel score card.”

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

“The governing documents, policies, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Barlow Water Improvement District
EIN
93-1320441
Phone
5415442920
Address
11 S COUNTY ROAD, WAMIC, OR 97063

Signing Officer

Name
John Herlocker
Title
District Manager
Signed
2017-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Herlocker
Formed
2002
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
7

Preparer

Firm
Ras Groupllc
Address
7148 SW Gonzaga St, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036848421
Raw XML Appendix388 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt092890
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt038488
IRS990/AccountsReceivableGrp/BOYAmt067161
IRS990/AccountsReceivableGrp/EOYAmt028137
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUPPLY WATER TO RESIDENTS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt02979
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Dana Billingsley
IRS990/BooksInCareOfDetail/PhoneNum05413502508
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt061478 SE Camelot Pl
IRS990/BooksInCareOfDetail/USAddress/CityNm0Bend
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097702
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0237081
IRS990/CashNonInterestBearingGrp/EOYAmt046787
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt063769
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt0833
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01623
IRS990/CYOtherExpensesAmt0281395
IRS990/CYOtherRevenueAmt01531
IRS990/CYProgramServiceRevenueAmt0353970
IRS990/CYRevenuesLessExpensesAmt0-15490
IRS990/CYSalariesCompEmpBnftPaidAmt091219
IRS990/CYTotalExpensesAmt0372614
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0357124
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt096539
IRS990/Desc0PROVIDES WATER FOR OVER 500 RESIDENCES AND THE LOCAL FIRE DEPARTMENT AND MAINTAINS AND REPAIRS WATER SYSTEM.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt017351
IRS990/FeesForServicesLegalGrp/TotalAmt05243
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt72000
IRS990/Form990PartVIISectionAGrp/PersonNm0GARY OLIN
IRS990/Form990PartVIISectionAGrp/PersonNm1John McElheran
IRS990/Form990PartVIISectionAGrp/PersonNm2DAILY HOLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3GARY HACKETT
IRS990/Form990PartVIISectionAGrp/PersonNm4Frank Veenker
IRS990/Form990PartVIISectionAGrp/PersonNm5SANDI CHAMBERLAIN
IRS990/Form990PartVIISectionAGrp/PersonNm6STEVE GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN HERLOCKER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt757887
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DISTRCT MANAGER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0357124
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt04491
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt0101539
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01623
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01623
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01161964
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02771392
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02729469
IRS990/LandBldgEquipCostOrOtherBssAmt03891433
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPLY WATER TO RESIDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0549465
IRS990/NetAssetsOrFundBalancesEOYAmt0501437
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt024807
IRS990/OfficeExpensesGrp/TotalAmt013745
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0AUTO
IRS990/OtherExpensesGrp/Desc1MAINT. & Water testing fees
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/TotalAmt04817
IRS990/OtherExpensesGrp/TotalAmt14651
IRS990/OtherExpensesGrp/TotalAmt22981
IRS990/OtherExpensesGrp/TotalAmt31419
IRS990/OtherLiabilitiesGrp/BOYAmt02493339
IRS990/OtherLiabilitiesGrp/EOYAmt02434961
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01531
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01531
IRS990/OtherRevenueTotalAmt01531
IRS990/OtherSalariesAndWagesGrp/TotalAmt019235
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt08215
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01800
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01800
IRS990/PrincipalOfficerNm0JOHN HERLOCKER
IRS990/PriorPeriodAdjustmentsAmt0-32538
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0353970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0353970
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02947
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0275088
IRS990/PYOtherRevenueAmt04087
IRS990/PYProgramServiceRevenueAmt0358949
IRS990/PYRevenuesLessExpensesAmt0-3005
IRS990/PYSalariesCompEmpBnftPaidAmt093900
IRS990/PYTotalExpensesAmt0368988
IRS990/PYTotalRevenueAmt0365983
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-15490
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt058259
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0168693
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt016431
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt016431
IRS990ScheduleD/EquipmentGrp/BookValueAmt071514
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034148
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0105662
IRS990ScheduleD/ExpensesSubtotalAmt0372614
IRS990ScheduleD/LandGrp/BookValueAmt021319
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021319
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04205
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0335509
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0339714
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02632431
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0775876
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03408307
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02434961
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0USDA LOAN
IRS990ScheduleD/RevenueSubtotalAmt0357124
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02729469
IRS990ScheduleD/TotalExpensesPerForm990Amt0372614
IRS990ScheduleD/TotalLiabilityAmt02434961
IRS990ScheduleD/TotalRevenuePerForm990Amt0357124
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0357124
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0372614
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There 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/ExplanationTxt1DURING 2015-16, NO COMMITTEE HAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS REVIEWED BY BOARD BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TWO BOARD MEMBERS PERFORM AN ANNUAL REVIEW ON JOB PERFORMANCE AND REVIEW OF PERSONNEL SCORE CARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03135694
IRS990/TotalAssetsEOYAmt02974886
IRS990/TotalAssetsGrp/BOYAmt03135694
IRS990/TotalAssetsGrp/EOYAmt02974886
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0372614
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02586229
IRS990/TotalLiabilitiesEOYAmt02473449
IRS990/TotalLiabilitiesGrp/BOYAmt02586229
IRS990/TotalLiabilitiesGrp/EOYAmt02473449
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0549465
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0501437
IRS990/TotalOtherCompensationAmt02000
IRS990/TotalProgramServiceRevenueAmt0353970
IRS990/TotalReportableCompFromOrgAmt057887
IRS990/TotalRevenueGrp/ExclusionAmt01623
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0355501
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0357124
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03135694
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02974886
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0549465
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0501437
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011 S COUNTY RD B
IRS990/USAddress/CityNm0TYGH VALLEY
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097063
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0BARLOWWATER.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN HERLOCKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DISTRICT MANAGER
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BARLOW WATER IMPROVEMENT DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0BARL
ReturnHeader/Filer/EIN0931320441
ReturnHeader/Filer/PhoneNum05415442920
ReturnHeader/Filer/USAddress/AddressLine1Txt011 S COUNTY ROAD
ReturnHeader/Filer/USAddress/CityNm0WAMIC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097063
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAS GROUPLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07148 SW Gonzaga St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIGARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
ReturnHeader/PreparerPersonGrp/PhoneNum05036848421
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Roy R Rogers
ReturnHeader/ReturnTs02017-02-10T08:35:45-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,974,886
Liabilities
$2,473,449
Net assets
$501,437
Revenue
$357,124
Expenses
$372,614
Net income
-$15,490
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.43$2.15$0.28$0.41$0.45$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$2.16$0.34$0.42$0.43$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$2.25$0.32$0.39$0.40$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$2.31$0.31$0.38$0.48$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$2.33$0.38$0.38$0.43$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$2.37$0.43$0.37$0.40$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$2.42$0.46$0.35$0.39$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.97$2.47$0.50$0.36$0.37$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.14$2.59$0.55$0.37$0.37$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.17$2.62$0.55$0.33$0.38$0.05
2013Summary only. Only limited summary data is available for this year.$3.26$2.65$0.61$0.34$0.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$2.67$0.66$0.35
2011Summary only. Only limited summary data is available for this year.$3.40$2.70$0.69$0.30$0.40$0.10
2010Summary only. Only limited summary data is available for this year.$3.49$2.70$0.80$0.14$0.16$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)12 • $1M-$5M nonprofits