Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
EIN 93-6001931 • 501(c)12 • Scappoose, OR
Profile
Provide drainage and diking service to landowners protecting them from flooding. Operating a pumping station to drain surface and subsurface water. Maintaining a cash reserve in the event of a natural disaster, such as a major flood. Levy, repair and/or pump replacement.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
Liabilities / Revenue
32nd percentile
Higher debt load relative to revenue than 32% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Assets
Down$1,319,550
Down $17,334 (-1.3%) from 2024
Liabilities
Down$75,580
Down $38,308 (-34%) from 2024
Net Assets
Up$1,243,970
Up $20,974 (+1.7%) from 2024
Revenue
Down$368,849
Down $16,806 (-4.4%) from 2024
Expenses
Down$347,875
Down $33,120 (-8.7%) from 2024
Net Income
Up$20,974
Up $16,314 (+350%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provide drainage and diking service to landowners protecting them from flooding. Operating a pumping station to drain surface and subsurface water. Maintaining a cash reserve in the event of a natural disaster, such as a major flood. Levy, repair and/or pump replacement.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $892,140 | $941,431 | ▲ $49,291 |
| Savings and Temporary Cash Investments | $413,466 | $345,498 | ▼ $67,968 |
| Cash and Non-Interest-Bearing Accounts | $13,583 | $16,844 | ▲ $3,261 |
| Accounts Receivable | $17,695 | $15,777 | ▼ $1,918 |
| Total Assets | $1,336,884 | $1,319,550 | ▼ $17,334 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $110,344 | $73,867 | ▼ $36,477 |
| Accounts Payable and Accrued Expenses | $1,297 | $1,166 | ▼ $131 |
| Other Liabilities | $2,247 | $547 | ▼ $1,700 |
| Total Liabilities | $113,888 | $75,580 | ▼ $38,308 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,222,996 | $1,243,970 | ▲ $20,974 |
| Total Net Assets Fund Balance | $1,222,996 | $1,243,970 | ▲ $20,974 |
| Total Liabilities and Net Assets / Fund Balance | $1,336,884 | $1,319,550 | ▼ $17,334 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $444,590 | $479,865 | $924,455 |
| Land | $496,841 | - | $496,841 |
| Name | Title |
|---|---|
| Rob Hostettler | President |
| Gary Wheeler | Director |
| Megan Augeri | Director |
| Amanda Hoyt | Secretary/tr |
| Karen Kessi | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $268,696 |
| Salaries, Compensation, and Employee Benefits | $79,179 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $73,535 | - | - | $73,535 |
| Depreciation Depletion | $60,596 | - | - | $60,596 |
| Insurance | $23,697 | - | - | $23,697 |
| All Other Expenses | $23,137 | - | - | $23,137 |
| Other Expenses | $8,160 | - | - | $8,160 |
| Fees for Services Other | $7,004 | - | - | $7,004 |
| Payroll Taxes | $5,644 | - | - | $5,644 |
| Fees for Services Accounting | $5,411 | - | - | $5,411 |
| Fees for Services Legal | $4,431 | - | - | $4,431 |
| Office Expenses | $2,396 | - | - | $2,396 |
| Interest | $925 | - | - | $925 |
| Fees for Services Management | $400 | - | - | $400 |
| Total Functional Expenses | $347,875 | $0 | $0 | $347,875 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Credit Card Liabilities | $547 |
“No review was or will be conducted.”
“At the annual meeting a financial statement and company by-laws are handed out to members. All records (besides employee records)are open to the public.”
“Provide drainage and diking service to landowners protecting them from flooding. Operating a pumping station to drain surface and subsurface water. Maintaining a cash reserve in the event of a natural disaster, such as a major flood. Levy, repair and/or pump replacement.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1297 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1166 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 17695 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 15777 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE DRAINAGE AND DIKING SERVICE TO LANDOWNERS PROTECTING THEM FROM FLOODING. OPERATING A PUMPING STATION TO DRAIN SURFACE AND SUBSURFACE WATER. MAINTAINING A CASH RESERVE IN THE EVENT OF A NATURAL DISASTER, SUCH AS A MAJOR FLOOD. LEVY, REPAIR AND/OR PUMP REPLACEMENT. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 23137 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 23137 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | AMANDA HOYT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5035432064 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 53466 E HONEYMAN ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SCAPPOOSE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97056 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 13583 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 16844 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 18067 |
| IRS990/CYOtherExpensesAmt | 0 | 268696 |
| IRS990/CYOtherRevenueAmt | 0 | 25093 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 325689 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 20974 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 79179 |
| IRS990/CYTotalExpensesAmt | 0 | 347875 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 368849 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 60596 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 60596 |
| IRS990/Desc | 0 | PROVIDE DRAINAGE AND DIKING SERVICE TO LANDOWNERS PROTECTING THEM FROM FLOODING. OPERATING A PUMPING STATION TO DRAIN SURFACE AND SUBSURFACE WATER. MAINTAINING A CASH RESERVE IN THE EVENT OF A NATURAL DISASTER, SUCH AS A MAJOR FLOOD. LEVY, REPAIR AND/OR PUMP REPLACEMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 347875 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 5411 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5411 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4431 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4431 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 400 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 400 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 7004 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 7004 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MEGAN AUGERI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROB HOSTETTLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | AMANDA HOYT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KAREN KESSI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GARY WHEELER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1923 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 368849 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23697 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23697 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 925 |
| IRS990/InterestGrp/TotalAmt | 0 | 925 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 18067 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 18067 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/JointCostsInd | 0 | X |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 479865 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 892140 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 941431 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1421296 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE DRAINAGE AND DIKING SERVICE TO LANDOWNERS PROTECTING THEM FROM FLOODING. OPERATING A PUMPING STATION TO DRAIN SURFACE AND SUBSURFACE WATER. MAINTAINING A CASH RESERVE IN THE EVENT OF A NATURAL DISASTER, SUCH AS A MAJOR FLOOD. LEVY, REPAIR AND/OR PUMP REPLACEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1222996 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1243970 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1222996 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1243970 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2396 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2396 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS- LEVEE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS- DITCHES |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS- ANIMAL CONTROL |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 70854 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 51300 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 10385 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8160 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 70854 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 51300 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10385 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8160 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2247 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 547 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | NET RENTAL INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | REWARDS AND REBATES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 21835 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 3258 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 21835 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 3258 |
| IRS990/OtherRevenueTotalAmt | 0 | 25093 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 73535 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 73535 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 5644 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5644 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ROB HOSTETTLER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 325689 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 325689 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 21397 |
| IRS990/PYOtherExpensesAmt | 0 | 300752 |
| IRS990/PYOtherRevenueAmt | 0 | 25580 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 338678 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 4660 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 80243 |
| IRS990/PYTotalExpensesAmt | 0 | 380995 |
| IRS990/PYTotalRevenueAmt | 0 | 385655 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 20974 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 325689 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 413466 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 345498 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 496841 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 496841 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 444590 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 479865 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 924455 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 547 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CREDIT CARD LIABILITIES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 941431 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 547 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROVIDE DRAINAGE AND DIKING SERVICE TO LANDOWNERS PROTECTING THEM FROM FLOODING. OPERATING A PUMPING STATION TO DRAIN SURFACE AND SUBSURFACE WATER. MAINTAINING A CASH RESERVE IN THE EVENT OF A NATURAL DISASTER, SUCH AS A MAJOR FLOOD. LEVY, REPAIR AND/OR PUMP REPLACEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AT THE ANNUAL MEETING A FINANCIAL STATEMENT AND COMPANY BY-LAWS ARE HANDED OUT TO MEMBERS. ALL RECORDS (BESIDES EMPLOYEE RECORDS)ARE OPEN TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1336884 |
| IRS990/TotalAssetsEOYAmt | 0 | 1319550 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1336884 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1319550 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 347875 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 347875 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 113888 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 75580 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 113888 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 75580 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1222996 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1243970 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 347875 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 325689 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 368849 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 368849 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1336884 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1319550 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 110344 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 73867 |
| IRS990/USAddress/AddressLine1Txt | 0 | 53466 E HONEYMAN ROAD |
| IRS990/USAddress/CityNm | 0 | SCAPPOOSE |
| IRS990/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/USAddress/ZIPCd | 0 | 97056 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SCAPPOOSEDRAINAGE.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AMANDA HOYT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5039139113 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SCAPPOOSE DRAINAGE IMPROVEMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | COMPANY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SCAP |
| ReturnHeader/Filer/EIN | 0 | 936001931 |
| ReturnHeader/Filer/PhoneNum | 0 | 5035432064 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 53466 E HONEYMAN ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SCAPPOOSE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97056 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 861635467 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MGN TAX & ADVISORY GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 16869 SW 65TH AVE 313 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAKE OSWEGO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97035 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5033291824 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL G NICKS |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-10-19T02:39:25-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.