Civic Intelligence

Barlow Water Improvement District

990 • Fiscal year 2019 • EIN 93-1320441

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 22, 2020

Organization ProfileBARLOWWATER.NET
11 S County RoadWamic, OR 97063

(541) 527-4252

Siviq Scores

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

Liabilities / Assets

97th percentile

0.86x

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

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

95th percentile

6.14x

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

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Net Margin

16th percentile

-12%

Higher net margin than 16% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Asset Growth

19th percentile

-3.0%

Faster asset growth than 19% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

58th percentile

2.6%

Faster revenue growth than 58% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$2,711,654

Down $82,979 (-3.0%) from 2018

Net Assets

Down

$382,357

Down $46,686 (-11%) from 2018

Liabilities

Down

$2,329,297

Down $36,293 (-1.5%) from 2018

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin16th percentile

Revenue

Up

$379,516

Up $9,657 (+2.6%) from 2018

Expenses

Up

$426,527

Up $25,865 (+6.5%) from 2018

Net Income

Down

-$47,011

Down $16,208 (-53%) from 2018

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

2019

Assets$2,711,654
Liabilities$2,329,297
Net Assets$382,357
Open 2019 Filing

Operations Trend

Revenue Growth58th 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

2019

Revenue$379,516
Expenses$426,527
Net Income-$47,011
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 22, 2020
Return Version
2018v3.1
Gross Receipts
$379,516
Mission and Program Overview

Mission

Supply water to residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,532,403$2,437,520▼ $94,883
Savings and Temporary Cash Investments$178,644$179,331▲ $687
Cash and Non-Interest-Bearing Accounts$61,248$61,393▲ $145
Accounts Receivable$20,538$31,610▲ $11,072
Prepaid Expenses and Deferred Charges$1,800$1,800→ $0
Total Assets$2,794,633$2,711,654▼ $82,979
Liabilities
Other Liabilities$2,356,912$2,314,643▼ $42,269
Accounts Payable and Accrued Expenses$8,678$14,654▲ $5,976
Total Liabilities$2,365,590$2,329,297▼ $36,293
Net Assets / Fund Balance
Unrestricted Net Assets$429,043$382,357▼ $46,686
Total Net Assets Fund Balance$429,043$382,357▼ $46,686
Total Liabilities and Net Assets / Fund Balance$2,794,633$2,711,654▼ $82,979

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,373,635$1,034,672$3,408,307
Leasehold Improvements$301$339,413$339,714
Equipment$42,265$64,897$107,162
Buildings-$52,190$52,190
Land$21,319-$21,319
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Daily HolmanChairman
Larry WarrenVice Chair
Gary OlinMember
James BirchfieldMember
Ray JohnsonMember
Davon HodgenSecretary
Steve GordonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$366,155
Investment Income
$5,253
Other Revenue
$8,108
Change in Net Assets
$-47,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$339,308
Salaries, Compensation, and Employee Benefits$87,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$124,928
Interest---$99,643
Other Salaries and Wages---$76,281
Occupancy---$23,760
Insurance---$11,862
Fees for Services Accounting---$9,640
All Other Expenses---$6,809
Other Expenses$6,748--$6,748
Payroll Taxes---$6,544
Office Expenses---$6,365
Fees for Services Other---$5,290
Other Employee Benefits---$4,394
Conferences and Meetings---$870
Fees for Services Legal---$338
Total Functional Expenses$0$0$0$426,527
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$2,314,643
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 2018-19, 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
2020-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daily Holman
Formed
2002
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
7

Preparer

Firm
Pauly Rogers & Co Pc
Address
12700 SW 72ND AVE, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036848421
Raw XML Appendix343 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/BOYAmt08678
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014654
IRS990/AccountsReceivableGrp/BOYAmt020538
IRS990/AccountsReceivableGrp/EOYAmt031610
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUPPLY WATER TO RESIDENTS
IRS990/AllOtherExpensesGrp/TotalAmt06809
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MADDIE VIENS
IRS990/BooksInCareOfDetail/PhoneNum05415274252
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0222 NW 7TH ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0Redmond
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097756
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt061248
IRS990/CashNonInterestBearingGrp/EOYAmt061393
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt0870
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05253
IRS990/CYOtherExpensesAmt0339308
IRS990/CYOtherRevenueAmt08108
IRS990/CYProgramServiceRevenueAmt0366155
IRS990/CYRevenuesLessExpensesAmt0-47011
IRS990/CYSalariesCompEmpBnftPaidAmt087219
IRS990/CYTotalExpensesAmt0426527
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0379516
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0124928
IRS990/Desc0PROVIDES WATER FOR OVER 500 RESIDENCES AND THE LOCAL FIRE DEPARTMENT AND MAINTAINS AND REPAIRS WATER SYSTEM.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt09640
IRS990/FeesForServicesLegalGrp/TotalAmt0338
IRS990/FeesForServicesOtherGrp/TotalAmt05290
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
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/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0GARY OLIN
IRS990/Form990PartVIISectionAGrp/PersonNm1DAILY HOLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVON HODGEN
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm4LARRY WARREN
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES BIRCHFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm6RAY JOHNSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0379516
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt011862
IRS990/InterestGrp/TotalAmt099643
IRS990/InvestmentIncomeGrp/ExclusionAmt05253
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05253
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01491172
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02532403
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02437520
IRS990/LandBldgEquipCostOrOtherBssAmt03928692
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt00
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPLY WATER TO RESIDENTS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0429043
IRS990/NetAssetsOrFundBalancesEOYAmt0382357
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt023760
IRS990/OfficeExpensesGrp/TotalAmt06365
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04394
IRS990/OtherExpensesGrp/Desc0CAPITAL COSTS
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc3AUTO EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt020156
IRS990/OtherExpensesGrp/ProgramServicesAmt115484
IRS990/OtherExpensesGrp/ProgramServicesAmt27415
IRS990/OtherExpensesGrp/ProgramServicesAmt36748
IRS990/OtherExpensesGrp/TotalAmt020156
IRS990/OtherExpensesGrp/TotalAmt115484
IRS990/OtherExpensesGrp/TotalAmt27415
IRS990/OtherExpensesGrp/TotalAmt36748
IRS990/OtherLiabilitiesGrp/BOYAmt02356912
IRS990/OtherLiabilitiesGrp/EOYAmt02314643
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08108
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08108
IRS990/OtherRevenueTotalAmt08108
IRS990/OtherSalariesAndWagesGrp/TotalAmt076281
IRS990/OtherSourcesGrossIncomeAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt06544
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01800
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01800
IRS990/PrincipalOfficerNm0DAILY HOLMAN
IRS990/PriorPeriodAdjustmentsAmt0325
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0366155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0366155
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt03455
IRS990/PYOtherExpensesAmt0322741
IRS990/PYOtherRevenueAmt011833
IRS990/PYProgramServiceRevenueAmt0354571
IRS990/PYRevenuesLessExpensesAmt0-30803
IRS990/PYSalariesCompEmpBnftPaidAmt077921
IRS990/PYTotalExpensesAmt0400662
IRS990/PYTotalRevenueAmt0369859
IRS990/ReconcilationRevenueExpnssAmt0-47011
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0178644
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0179331
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052190
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt052190
IRS990ScheduleD/EquipmentGrp/BookValueAmt042265
IRS990ScheduleD/EquipmentGrp/DepreciationAmt064897
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0107162
IRS990ScheduleD/LandGrp/BookValueAmt021319
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021319
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0301
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0339413
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0339714
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02373635
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01034672
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03408307
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02314643
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0USDA LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02437520
IRS990ScheduleD/TotalLiabilityAmt02314643
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 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 2018-19, 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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02794633
IRS990/TotalAssetsEOYAmt02711654
IRS990/TotalAssetsGrp/BOYAmt02794633
IRS990/TotalAssetsGrp/EOYAmt02711654
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0426527
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02365590
IRS990/TotalLiabilitiesEOYAmt02329297
IRS990/TotalLiabilitiesGrp/BOYAmt02365590
IRS990/TotalLiabilitiesGrp/EOYAmt02329297
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0429043
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0382357
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0366155
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt05253
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0374263
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0379516
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02794633
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02711654
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0429043
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0382357
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0BARLOWWATER.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAILY HOLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05415442920
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BARLOW WATER IMPROVEMENT DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0BARL
ReturnHeader/Filer/EIN0931320441
ReturnHeader/Filer/USAddress/AddressLine1Txt011 S COUNTY ROAD
ReturnHeader/Filer/USAddress/CityNm0WAMIC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097063
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId085393FA3422DF02BBD049D833C6B9C6485E8D9D6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId085393FA3422DF02BBD049D833C6B9C6485E8D9D6
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09335042020136hjsw32l
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-05-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.89.183.173
ReturnHeader/FilingSecurityInformation/IPDt02020-05-15
ReturnHeader/FilingSecurityInformation/IPTm012:14:30
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAULY ROGERS & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012700 SW 72ND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIGARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
ReturnHeader/PreparerPersonGrp/PhoneNum05036848421
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY R ROGERS
ReturnHeader/ReturnTs02020-05-13T16:46:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,711,654
Liabilities
$2,329,297
Net assets
$382,357
Revenue
$379,516
Expenses
$426,527
Net income
-$47,011
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
2019Detailed filing. Detailed filing data is available for this year.$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