Civic Intelligence

Barlow Water Improvement District

990 • Fiscal year 2024 • EIN 93-1320441

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 22, 2025

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

0.89x

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

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

4.81x

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

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

21st percentile

-6.4%

Higher net margin than 21% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

31st percentile

-1.2%

Faster asset growth than 31% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

8.8%

Faster revenue growth than 58% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$2,402,793

Down $29,188 (-1.2%) from 2023

Net Assets

Down

$254,381

Down $28,350 (-10%) from 2023

Liabilities

Down

$2,148,412

Down $838 (-0.0%) from 2023

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin21st percentile

Revenue

Up

$446,345

Up $36,189 (+8.8%) from 2023

Expenses

Up

$474,695

Up $23,563 (+5.2%) from 2023

Net Income

Up

-$28,350

Up $12,626 (+31%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth31st 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 2024: $2,402,793Liabilities 2024: $2,148,412Net Assets 2024: $254,3812024

Highlighted filing

2024

Assets$2,402,793
Liabilities$2,148,412
Net Assets$254,381
Open 2024 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: -$40,9762023Revenue 2024: $446,345Expenses 2024: $474,695Net Income 2024: -$28,3502024

Highlighted filing

2024

Revenue$446,345
Expenses$474,695
Net Income-$28,350
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 22, 2025
Return Version
2023v6.0
Gross Receipts
$446,345
Mission and Program Overview

Mission

Supply water to residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,159,191$2,069,461▼ $89,730
Savings and Temporary Cash Investments$113,576$156,806▲ $43,230
Accounts Receivable$52,549$91,813▲ $39,264
Cash and Non-Interest-Bearing Accounts$104,865$84,003▼ $20,862
Prepaid Expenses and Deferred Charges$1,800$710▼ $1,090
Total Assets$2,431,981$2,402,793▼ $29,188
Liabilities
Other Liabilities$2,079,329$2,029,830▼ $49,499
Mortgage Notes Payable Secured by Investment Property$45,517$95,016▲ $49,499
Accounts Payable and Accrued Expenses$24,404$23,566▼ $838
Total Liabilities$2,149,250$2,148,412▼ $838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$282,731$254,381▼ $28,350
Total Net Assets Fund Balance$282,731$254,381▼ $28,350
Total Liabilities and Net Assets / Fund Balance$2,431,981$2,402,793▼ $29,188

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$78,339$63,535-
Land$21,319--
Equipment$1,969,803$1,499,208-
Leasehold Improvements-$339,714-
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$445,025
Investment Income
$21
Other Revenue
$1,299
Change in Net Assets
$-28,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$369,375
Salaries, Compensation, and Employee Benefits$105,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,628--$93,628
Interest$92,413--$92,413
Depreciation Depletion$89,730--$89,730
Occupancy$74,575--$74,575
Insurance$13,397--$13,397
Fees for Services Accounting$10,975--$10,975
Payroll Taxes$8,210--$8,210
Other Expenses$5,571--$5,571
All Other Expenses$5,494--$5,494
Office Expenses$2,790--$2,790
Pension Plan Contributions$2,400--$2,400
Fees for Services Legal$1,600--$1,600
Conferences and Meetings$1,501--$1,501
Other Employee Benefits$1,082--$1,082
Total Functional Expenses$474,695$0$0$474,695
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$2,029,830
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 2023-2024, 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
Laurie Barnes
Title
Office Manager
Phone
5415442920
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurie Barnes
Formed
2002
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
7

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, PORTLAND, OR 97223
Preparer
Roy R Rogers
Phone
5036202632
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Line 24e: meeting & newsletter expense: 445.00postage & shipping expense: 3,803.00supplies expense: 1,246.00 total line 24e $5,494.00”

Raw XML Appendix362 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.

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt063535
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0141874
IRS990ScheduleD/EquipmentGrp/BookValueAmt01969803
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01499208
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03469011
IRS990ScheduleD/LandGrp/BookValueAmt021319
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt021319
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0339714
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0339714
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02029830
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0USDA LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02069461
IRS990ScheduleD/TotalLiabilityAmt02029830
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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 2023-2024, 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/ExplanationTxt6LINE 24E: MEETING & NEWSLETTER EXPENSE: 445.00POSTAGE & SHIPPING EXPENSE: 3,803.00SUPPLIES EXPENSE: 1,246.00 TOTAL LINE 24E $5,494.00
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
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IRS990/TotalAssetsGrp/EOYAmt02402793
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0474695
IRS990/TotalFunctionalExpensesGrp/TotalAmt0474695
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02149250
IRS990/TotalLiabilitiesEOYAmt02148412
IRS990/TotalLiabilitiesGrp/BOYAmt02149250
IRS990/TotalLiabilitiesGrp/EOYAmt02148412
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IRS990/TotalProgramServiceRevenueAmt0445025
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0446324
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0446345
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02431981
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02402793
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0BARLOWWATER.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURIE BARNES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICE MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05415442920
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-22
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY R ROGERS
ReturnHeader/ReturnTs02025-05-12T12:35:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,402,793
Liabilities
$2,148,412
Net assets
$254,381
Revenue
$446,345
Expenses
$474,695
Net income
-$28,350
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.40$2.15$0.25$0.45$0.47$0.03
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