Civic Intelligence

Barlow Water Improvement District

990 • Fiscal year 2018 • EIN 93-1320441

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 11, 2018

Organization ProfileBARLOWWATER.NET
11 S County RoadWamic, OR 97063

(541) 350-2508

Siviq Scores

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

Liabilities / Assets

97th percentile

0.85x

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

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

6.40x

Higher debt load relative to revenue than 95% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Net Margin

19th percentile

-8.3%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

90th percentile

$51,258

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Asset Growth

19th percentile

-2.8%

Faster asset growth than 19% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

6.9%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$2,794,633

Down $81,226 (-2.8%) from 2017

Net Assets

Down

$429,043

Down $30,478 (-6.6%) from 2017

Liabilities

Down

$2,365,590

Down $50,748 (-2.1%) from 2017

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin19th percentile

Revenue

Up

$369,859

Up $23,870 (+6.9%) from 2017

Expenses

Up

$400,662

Up $12,757 (+3.3%) from 2017

Net Income

Up

-$30,803

Up $11,113 (+27%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2018

Assets$2,794,633
Liabilities$2,365,590
Net Assets$429,043
Open 2018 Filing

Operations Trend

Revenue Growth62nd 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

2018

Revenue$369,859
Expenses$400,662
Net Income-$30,803
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 11, 2018
Return Version
2017v2.2
Gross Receipts
$369,859
Mission and Program Overview

Mission

Supply water to residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,630,041$2,532,403▼ $97,638
Savings and Temporary Cash Investments$170,077$178,644▲ $8,567
Cash and Non-Interest-Bearing Accounts$51,714$61,248▲ $9,534
Accounts Receivable$22,227$20,538▼ $1,689
Prepaid Expenses and Deferred Charges$1,800$1,800→ $0
Total Assets$2,875,859$2,794,633▼ $81,226
Liabilities
Other Liabilities$2,402,311$2,356,912▼ $45,399
Accounts Payable and Accrued Expenses$14,027$8,678▼ $5,349
Total Liabilities$2,416,338$2,365,590▼ $50,748
Net Assets / Fund Balance
Unrestricted Net Assets$459,521$429,043▼ $30,478
Total Net Assets Fund Balance$459,521$429,043▼ $30,478
Total Liabilities and Net Assets / Fund Balance$2,875,859$2,794,633▼ $81,226

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,458,887$949,420$3,408,307
Leasehold Improvements$1,371$338,343$339,714
Equipment$50,826$54,836$105,662
Buildings-$23,646$23,646
Land$21,319-$21,319
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John HerlockerDistrict ManagerFT$42,246$9,012$51,258
Donald VeenkerOfficerFT$8,334-$8,334

Board Members and Trustees

NameTitle
Daily HolmanChairman
Larry WarrenVice Chair
Frank VeenkerMember
Gary OlinMember
James BirchfieldMember
John McelheranMember
Davon HodgenSecretary
Steve GordonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$354,571
Investment Income
$3,455
Other Revenue
$11,833
Change in Net Assets
$-30,803
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$322,741
Salaries, Compensation, and Employee Benefits$77,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$104,853
Interest---$102,069
Current Officers, Directors, Trustees, and Key Employees---$53,390
Fees for Services Other---$35,594
Occupancy---$24,504
Office Expenses---$22,796
Other Salaries and Wages---$18,686
Fees for Services Accounting---$8,900
Insurance---$8,494
All Other Expenses---$7,678
Payroll Taxes---$5,800
Fees for Services Legal---$2,151
Other Expenses$527--$527
Other Employee Benefits---$45
Total Functional Expenses$0$0$0$400,662
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Usda Loan$2,356,912
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Members or stockholder classes and rights Part VI line 6

“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 districts boundaries.”

Member election for additional members Part VI line 7A

“The membership elects the board members when current board members term expire. The membership is not involved in the operations and they do not receive a share of its excess operating revenues.”

Committee meeting documentation Part VI line 8B

“During 2017-18, no committee had authority to act on behalf of the governing body.”

Form 990 governing body review Part VI line 11

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

CEO executive director top management comp Part VI line 15A

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

Governing documents etc available to public Part VI line 19

“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
Address
11 S COUNTY ROAD, WAMIC, OR 97063

Signing Officer

Name
Daily Holman
Title
Chairman
Phone
5415442920
Signed
2018-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daily Holman
Formed
2002
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
8

Preparer

Firm
Ras Group LLC
Address
7148 SW GONZAGA ST, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036848421
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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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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0339714
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02458887
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0949420
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03408307
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02356912
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0USDA LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02532403
IRS990ScheduleD/TotalLiabilityAmt02356912
IRS990/ScheduleJRequiredInd0false
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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 DISTRICTS BOUNDARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP ELECTS THE BOARD MEMBERS WHEN CURRENT BOARD MEMBERS TERM EXPIRE. THE MEMBERSHIP IS NOT INVOLVED IN THE OPERATIONS AND THEY DO NOT RECEIVE A SHARE OF ITS EXCESS OPERATING REVENUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING 2017-18, NO COMMITTEE HAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS REVIEWED BY BOARD BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TWO BOARD MEMBERS PERFORM AN ANNUAL REVIEW ON JOB PERFORMANCE AND REVIEW OF PERSONNEL SCORE CARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS,POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalProgramServiceRevenueAmt0354571
IRS990/TotalReportableCompFromOrgAmt050580
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0369859
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0369859
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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ReturnHeader/BusinessOfficerGrp/PersonNm0DAILY HOLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05415442920
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BARLOW WATER IMPROVEMENT DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0BARL
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ReturnHeader/Filer/USAddress/AddressLine1Txt011 S COUNTY ROAD
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-10-08
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.89.183.173
ReturnHeader/FilingSecurityInformation/IPDt02018-10-08
ReturnHeader/FilingSecurityInformation/IPTm014:47:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931263395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAS GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07148 SW GONZAGA ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIGARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
ReturnHeader/PreparerPersonGrp/PhoneNum05036848421
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY R ROGERS
ReturnHeader/ReturnTs02018-09-25T13:59:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,794,633
Liabilities
$2,365,590
Net assets
$429,043
Revenue
$369,859
Expenses
$400,662
Net income
-$30,803
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
2018Detailed filing. Detailed filing data is available for this year.$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