Civic Intelligence

Barlow Water Improvement District

990 • Fiscal year 2022 • EIN 93-1320441

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 15, 2023

Organization Profilebarlowwater.net
106A N Morrow RdTygh Valley, OR 97063

(541) 408-4538

Siviq Scores

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

Liabilities / Assets

97th percentile

0.87x

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

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

5.13x

Higher debt load relative to revenue than 92% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Net Margin

31st percentile

-2.8%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

66th percentile

$0

Higher top officer pay than 66% of similar nonprofits.

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

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Asset Growth

22nd percentile

-2.8%

Faster asset growth than 22% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

61st percentile

9.1%

Faster revenue growth than 61% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$2,492,884

Down $71,185 (-2.8%) from 2021

Net Assets

Up

$335,322

Up $17,876 (+5.6%) from 2021

Liabilities

Down

$2,157,562

Down $89,061 (-4.0%) from 2021

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin31st percentile

Revenue

Up

$420,965

Up $35,243 (+9.1%) from 2021

Expenses

Up

$432,847

Up $28,258 (+7.0%) from 2021

Net Income

Up

-$11,882

Up $6,985 (+37%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2022

Assets$2,492,884
Liabilities$2,157,562
Net Assets$335,322
Open 2022 Filing

Operations Trend

Revenue Growth61st 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

2022

Revenue$420,965
Expenses$432,847
Net Income-$11,882
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 15, 2023
Return Version
2021v4.2
Gross Receipts
$420,965
Mission and Program Overview

Mission

Supply water to residents

Provides water to residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,340,641$2,254,351▼ $86,290
Savings and Temporary Cash Investments$130,273$171,822▲ $41,549
Cash and Non-Interest-Bearing Accounts$64,620$37,429▼ $27,191
Accounts Receivable$26,735$27,482▲ $747
Prepaid Expenses and Deferred Charges$1,800$1,800→ $0
Total Assets$2,564,069$2,492,884▼ $71,185
Liabilities
Other Liabilities$2,217,511$2,128,828▼ $88,683
Accounts Payable and Accrued Expenses$29,112$28,734▼ $378
Total Liabilities$2,246,623$2,157,562▼ $89,061
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$317,446$335,322▲ $17,876
Total Net Assets Fund Balance$317,446$335,322▲ $17,876
Total Liabilities and Net Assets / Fund Balance$2,564,069$2,492,884▼ $71,185

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$83,620$28,752-
Other Land Buildings$2,121,626$1,286,681-
Land$21,319--
Equipment$27,786$62,420-
Leasehold Improvements-$339,714-
Compensation and Service Providers
Top Officer Pay66th percentile

Board Members and Trustees

NameTitle
Kim SchlahtChairman
Rob CopherVice-Chair
Devon HodgenDirector
James BirchfieldDirector
Steve FerrellDirector
Melanie BirchfieldSecretary
Steve GordonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$414,915
Investment Income
$0
Other Revenue
$6,050
Change in Net Assets
$-11,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$332,108
Salaries, Compensation, and Employee Benefits$100,739
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$92,413--$92,413
Depreciation Depletion$91,014--$91,014
Other Salaries and Wages$82,985--$82,985
All Other Expenses$26,129--$26,129
Occupancy$22,706--$22,706
Fees for Services Accounting$10,051--$10,051
Other Employee Benefits$9,161--$9,161
Payroll Taxes$7,393--$7,393
Other Expenses$7,096--$7,096
Insurance$6,097--$6,097
Office Expenses$4,496--$4,496
Fees for Services Other$2,611--$2,611
Fees for Services Legal$2,152--$2,152
Pension Plan Contributions$1,200--$1,200
Total Functional Expenses$432,847$0$0$432,847
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$2,128,828
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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 the 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 recieve a share of its excess operating revenues.”

Committee meeting documentation Part VI line 8B

“During 2020-21, 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
106A N Morrow Rd, Tygh Valley, OR 97063

Signing Officer

Name
Rob Copher
Title
Vice-Chair
Phone
5415442920
Signed
2023-02-15
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
4

Preparer

Firm
Tax Pro Business Services LLC 5195C
Address
57714 Tygh Valley Rd, Tygh Valley, OR 97063
Preparer
Joy L Gabel LTC EA
Phone
5414832282
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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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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There is only one class of membership and they have the 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 recieve a share of its excess operating revenues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2During 2020-21, 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/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02564069
IRS990/TotalAssetsEOYAmt02492884
IRS990/TotalAssetsGrp/BOYAmt02564069
IRS990/TotalAssetsGrp/EOYAmt02492884
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0432847
IRS990/TotalFunctionalExpensesGrp/TotalAmt0432847
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02246623
IRS990/TotalLiabilitiesEOYAmt02157562
IRS990/TotalLiabilitiesGrp/BOYAmt02246623
IRS990/TotalLiabilitiesGrp/EOYAmt02157562
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0317446
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0335322
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0432847
IRS990/TotalProgramServiceRevenueAmt0414915
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0420965
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0420965
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02564069
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02492884
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0barlowwater.net
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Rob Copher
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice-Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum05415442920
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Barlow Water Improvement District
ReturnHeader/Filer/BusinessNameControlTxt0BARL
ReturnHeader/Filer/EIN0931320441
ReturnHeader/Filer/USAddress/AddressLine1Txt0106A N Morrow Rd
ReturnHeader/Filer/USAddress/CityNm0Tygh Valley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097063
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472701999
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tax Pro Business Services LLC 5195C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt057714 Tygh Valley Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tygh Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097063
ReturnHeader/PreparerPersonGrp/PhoneNum05414832282
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joy L Gabel LTC EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-02-15T15:01:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Rob
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Copher
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,492,884
Liabilities
$2,157,562
Net assets
$335,322
Revenue
$420,965
Expenses
$432,847
Net income
-$11,882
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
2022Detailed filing. Detailed filing data is available for this year.$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