Civic Intelligence

Barlow Water Improvement District

990 • Fiscal year 2023 • EIN 93-1320441

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 04, 2023

Organization ProfileBARLOWWATER.NET
11 S County RoadWamic, 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

0.88x

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

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

5.24x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Net Margin

20th percentile

-10.0%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Asset Growth

26th percentile

-2.4%

Faster asset growth than 26% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-2.6%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets97th percentile

Assets

Flat

$2,431,981

Flat from 2023

Net Assets

Flat

$282,731

Flat from 2023

Liabilities

Flat

$2,149,250

Flat from 2023

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin20th percentile

Revenue

Flat

$410,156

Flat from 2023

Expenses

Flat

$451,132

Flat from 2023

Net Income

Flat

-$40,976

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth26th 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: $282,7312023Assets 2023: $2,431,981Liabilities 2023: $2,149,250Net Assets 2023: $282,7312023

Highlighted filing

2023

Assets$2,431,981
Liabilities$2,149,250
Net Assets$282,731
Open 2023 Filing

Operations Trend

Revenue Growth22nd 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: -$40,9762023Revenue 2023: $410,156Expenses 2023: $451,132Net Income 2023: -$40,9762023

Highlighted filing

2023

Revenue$410,156
Expenses$451,132
Net Income-$40,976
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 4, 2023
Return Version
2022v5.0
Gross Receipts
$410,156
Mission and Program Overview

Mission

Supply water to residents

Provides water to residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,254,351$2,159,191▼ $95,160
Savings and Temporary Cash Investments$171,822$113,576▼ $58,246
Cash and Non-Interest-Bearing Accounts$37,429$104,865▲ $67,436
Accounts Receivable$27,482$52,549▲ $25,067
Prepaid Expenses and Deferred Charges$1,800$1,800→ $0
Total Assets$2,492,884$2,431,981▼ $60,903
Liabilities
Other Liabilities$2,128,828$2,079,329▼ $49,499
Mortgage Notes Payable Secured by Investment Property-$45,517-
Accounts Payable and Accrued Expenses$28,734$24,404▼ $4,330
Total Liabilities$2,157,562$2,149,250▼ $8,312
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$335,322$282,731▼ $52,591
Total Net Assets Fund Balance$335,322$282,731▼ $52,591
Total Liabilities and Net Assets / Fund Balance$2,492,884$2,431,981▼ $60,903

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$80,625$61,249-
Land$21,319--
Equipment$2,057,247$1,411,764-
Leasehold Improvements-$339,714-
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Kim SchlahtChairman
Davon HodgenDirector
Glenn MillerDirector
James BirchfieldDirector
Steve FerrellDirector
Melanie BirchfieldSecretary
Steve GordonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$409,439
Investment Income
$9
Other Revenue
$708
Change in Net Assets
$-40,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$303,778
Salaries, Compensation, and Employee Benefits$147,354
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$126,447--$126,447
Interest$92,413--$92,413
Depreciation Depletion$89,765--$89,765
Occupancy$23,702--$23,702
Other Expenses$16,879--$16,879
Other Employee Benefits$11,844--$11,844
Fees for Services Accounting$10,050--$10,050
Payroll Taxes$7,363--$7,363
Office Expenses$5,823--$5,823
Pension Plan Contributions$1,700--$1,700
Conferences and Meetings$1,266--$1,266
Total Functional Expenses$451,132$0$0$451,132
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$2,079,329
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 receive a share of its excess operating revenues.”

Committee meeting documentation Part VI line 8B

“During 2022-2023, 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
Steve Ferrell
Title
Director
Phone
5415442920
Signed
2023-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Ferrell
Formed
2002
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
7

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, PORTLAND, OR 97223
Preparer
Roy R Rogers
Phone
5036202632
Raw XML Appendix357 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/BOYAmt028734
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt024404
IRS990/AccountsReceivableGrp/BOYAmt027482
IRS990/AccountsReceivableGrp/EOYAmt052549
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDES WATER TO RESIDENTS
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MADDIE VIENS
IRS990/BooksInCareOfDetail/PhoneNum05414084538
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 95
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097709
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt037429
IRS990/CashNonInterestBearingGrp/EOYAmt0104865
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01266
IRS990/ConferencesMeetingsGrp/TotalAmt01266
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt09
IRS990/CYOtherExpensesAmt0303778
IRS990/CYOtherRevenueAmt0708
IRS990/CYProgramServiceRevenueAmt0409439
IRS990/CYRevenuesLessExpensesAmt0-40976
IRS990/CYSalariesCompEmpBnftPaidAmt0147354
IRS990/CYTotalExpensesAmt0451132
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0410156
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt089765
IRS990/DepreciationDepletionGrp/TotalAmt089765
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/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0451132
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt010050
IRS990/FeesForServicesAccountingGrp/TotalAmt010050
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
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/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
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/PersonNm0GLENN MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVON HODGEN
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES BIRCHFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE FERRELL
IRS990/Form990PartVIISectionAGrp/PersonNm4KIM SCHLAHT
IRS990/Form990PartVIISectionAGrp/PersonNm5STEVE GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm6MELANIE BIRCHFIELD
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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0410156
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt092413
IRS990/InterestGrp/TotalAmt092413
IRS990/InvestmentIncomeGrp/ExclusionAmt09
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01812727
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02254351
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02159191
IRS990/LandBldgEquipCostOrOtherBssAmt03971918
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt00
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDES WATER TO RESIDENTS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt045517
IRS990/NetAssetsOrFundBalancesBOYAmt0335322
IRS990/NetAssetsOrFundBalancesEOYAmt0282731
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0335322
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0282731
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt023702
IRS990/OccupancyGrp/TotalAmt023702
IRS990/OfficeExpensesGrp/ProgramServicesAmt05823
IRS990/OfficeExpensesGrp/TotalAmt05823
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011844
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011844
IRS990/OtherExpensesGrp/Desc0DUES AND FEES
IRS990/OtherExpensesGrp/Desc1AUTO
IRS990/OtherExpensesGrp/Desc2SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc3PURCHASED SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt05246
IRS990/OtherExpensesGrp/ProgramServicesAmt16769
IRS990/OtherExpensesGrp/ProgramServicesAmt251865
IRS990/OtherExpensesGrp/ProgramServicesAmt316879
IRS990/OtherExpensesGrp/TotalAmt05246
IRS990/OtherExpensesGrp/TotalAmt16769
IRS990/OtherExpensesGrp/TotalAmt251865
IRS990/OtherExpensesGrp/TotalAmt316879
IRS990/OtherLiabilitiesGrp/BOYAmt02128828
IRS990/OtherLiabilitiesGrp/EOYAmt02079329
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0708
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0708
IRS990/OtherRevenueTotalAmt0708
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0126447
IRS990/OtherSalariesAndWagesGrp/TotalAmt0126447
IRS990/OtherSourcesGrossIncomeAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt07363
IRS990/PayrollTaxesGrp/TotalAmt07363
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01700
IRS990/PensionPlanContributionsGrp/TotalAmt01700
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01800
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01800
IRS990/PrincipalOfficerNm0STEVE FERRELL
IRS990/PriorPeriodAdjustmentsAmt0-11615
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0409439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0409439
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0332847
IRS990/PYOtherRevenueAmt06050
IRS990/PYProgramServiceRevenueAmt0414915
IRS990/PYRevenuesLessExpensesAmt0-12621
IRS990/PYSalariesCompEmpBnftPaidAmt0100739
IRS990/PYTotalExpensesAmt0433586
IRS990/PYTotalRevenueAmt0420965
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-40976
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0171822
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0113576
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt080625
IRS990ScheduleD/BuildingsGrp/DepreciationAmt061249
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0141874
IRS990ScheduleD/EquipmentGrp/BookValueAmt02057247
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01411764
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03469011
IRS990ScheduleD/LandGrp/BookValueAmt021319
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt021319
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0339714
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0339714
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02079329
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0USDA LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02159191
IRS990ScheduleD/TotalLiabilityAmt02079329
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 RECEIVE A SHARE OF ITS EXCESS OPERATING REVENUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING 2022-2023, 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/TotalAssetsBOYAmt02492884
IRS990/TotalAssetsEOYAmt02431981
IRS990/TotalAssetsGrp/BOYAmt02492884
IRS990/TotalAssetsGrp/EOYAmt02431981
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0451132
IRS990/TotalFunctionalExpensesGrp/TotalAmt0451132
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02157562
IRS990/TotalLiabilitiesEOYAmt02149250
IRS990/TotalLiabilitiesGrp/BOYAmt02157562
IRS990/TotalLiabilitiesGrp/EOYAmt02149250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0335322
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0282731
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0451132
IRS990/TotalProgramServiceRevenueAmt0409439
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt09
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0410147
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0410156
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02492884
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02431981
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0BARLOWWATER.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE FERRELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05415442920
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-04
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/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAULY ROGERS AND CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012700 SW 72ND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
ReturnHeader/PreparerPersonGrp/PhoneNum05036202632
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY R ROGERS
ReturnHeader/ReturnTs02024-04-04T13:27:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEVE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FERRELL
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,431,981
Liabilities
$2,149,250
Net assets
$282,731
Revenue
$410,156
Expenses
$451,132
Net income
-$40,976
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.43$2.15$0.28$0.41$0.45$0.04
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