Civic Intelligence

Orland Unit Water Users'

EIN 94-1275482 • 501(c)12 • Orland, CA

Profile

To acquire, furnish, provide for, and distribute to the lands of the shareholders of the association an adequate supply of water for the irrigation thereof; and to divert, store, develop, pump, carry and distribute water for irrigation and all other benefical uses.

828 8th StreetOrland, CA 95963

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.59x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

3.88x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2023

Net Margin

15th percentile

-3.7%

Higher net margin than 15% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

91st percentile

28%

Faster asset growth than 91% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

59th percentile

8.6%

Faster revenue growth than 59% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$13,155,279

Up $29,964 (+0.2%) from 2023

Liabilities

Down

$7,573,095

Down $125,366 (-1.6%) from 2023

Net Assets

Up

$5,582,184

Up $155,330 (+2.9%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin15th percentile

Revenue

Up

$2,222,869

Up $238,188 (+12%) from 2023

Expenses

Up

$2,067,539

Up $8,677 (+0.4%) from 2023

Net Income

Up

$155,330

Up $229,511 (+309%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $2,116,640Liabilities 2010: $354,604Net Assets 2010: $1,762,0362010Assets 2011: $3,311,896Liabilities 2011: $611,181Net Assets 2011: $2,700,7152011Assets 2012: $4,363,467Liabilities 2012: $322,799Net Assets 2012: $4,040,6682012Assets 2013: $4,601,622Liabilities 2013: $414,314Net Assets 2013: $4,187,3082013Assets 2014: $4,641,149Liabilities 2014: $415,220Net Assets 2014: $4,225,9292014Assets 2015: $4,859,071Liabilities 2015: $467,119Net Assets 2015: $4,391,9522015Assets 2016: $4,941,198Liabilities 2016: $360,496Net Assets 2016: $4,580,7022016Assets 2017: $5,986,566Liabilities 2017: $452,625Net Assets 2017: $5,533,9412017Assets 2018: $6,349,518Liabilities 2018: $372,975Net Assets 2018: $5,976,5432018Assets 2019: $10,698,313Liabilities 2019: $4,835,402Net Assets 2019: $5,862,9112019Assets 2020: $10,609,327Liabilities 2020: $4,841,516Net Assets 2020: $5,767,8112020Assets 2021: $10,616,432Liabilities 2021: $5,021,610Net Assets 2021: $5,594,8222021Assets 2022: $10,287,763Liabilities 2022: $4,786,728Net Assets 2022: $5,501,0352022Assets 2023: $13,125,315Liabilities 2023: $7,698,461Net Assets 2023: $5,426,8542023Assets 2024: $13,155,279Liabilities 2024: $7,573,095Net Assets 2024: $5,582,1842024

Highlighted filing

2024

Assets$13,155,279
Liabilities$7,573,095
Net Assets$5,582,184
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,161,4402010Expenses 2011: $1,154,4732011Revenue 2012: $2,509,231Expenses 2012: $1,171,237Net Income 2012: $1,337,9942012Revenue 2013: $1,451,115Expenses 2013: $1,289,960Net Income 2013: $161,1552013Revenue 2014: $1,422,932Expenses 2014: $1,312,713Net Income 2014: $110,2192014Revenue 2015: $1,623,252Expenses 2015: $1,387,451Net Income 2015: $235,8012015Revenue 2016: $1,580,777Expenses 2016: $1,315,805Net Income 2016: $264,9722016Revenue 2017: $2,341,824Expenses 2017: $1,316,696Net Income 2017: $1,025,1282017Revenue 2018: $1,863,582Expenses 2018: $1,357,210Net Income 2018: $506,3722018Revenue 2019: $1,503,765Expenses 2019: $1,618,995Net Income 2019: -$115,2302019Revenue 2020: $1,607,641Expenses 2020: $1,702,741Net Income 2020: -$95,1002020Revenue 2021: $1,649,167Expenses 2021: $1,822,156Net Income 2021: -$172,9892021Revenue 2022: $1,827,257Expenses 2022: $1,921,044Net Income 2022: -$93,7872022Revenue 2023: $1,984,681Expenses 2023: $2,058,862Net Income 2023: -$74,1812023Revenue 2024: $2,222,869Expenses 2024: $2,067,539Net Income 2024: $155,3302024

Highlighted filing

2024

Revenue$2,222,869
Expenses$2,067,539
Net Income$155,330
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$13,155,279
Liabilities
$7,573,095
Net assets
$5,582,184
Revenue
$2,222,869
Expenses
$2,067,539
Net income
$155,330
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.2$7.57$5.58$2.22$2.07$0.16
2023Detailed filing. Detailed filing data is available for this year.$13.1$7.70$5.43$1.98$2.06$0.07
2022Detailed filing. Detailed filing data is available for this year.$10.3$4.79$5.50$1.83$1.92$0.09
2021Detailed filing. Detailed filing data is available for this year.$10.6$5.02$5.59$1.65$1.82$0.17
2020Detailed filing. Detailed filing data is available for this year.$10.6$4.84$5.77$1.61$1.70$0.10
2019Detailed filing. Detailed filing data is available for this year.$10.7$4.84$5.86$1.50$1.62$0.12
2018Detailed filing. Detailed filing data is available for this year.$6.35$0.37$5.98$1.86$1.36$0.51
2017Detailed filing. Detailed filing data is available for this year.$5.99$0.45$5.53$2.34$1.32$1.03
2016Detailed filing. Detailed filing data is available for this year.$4.94$0.36$4.58$1.58$1.32$0.26
2015Detailed filing. Detailed filing data is available for this year.$4.86$0.47$4.39$1.62$1.39$0.24
2014Detailed filing. Detailed filing data is available for this year.$4.64$0.42$4.23$1.42$1.31$0.11
2013Detailed filing. Detailed filing data is available for this year.$4.60$0.41$4.19$1.45$1.29$0.16
2012Summary only. Only limited summary data is available for this year.$4.36$0.32$4.04$2.51$1.17$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.61$2.70$1.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.35$1.76$1.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 18, 2025
Return Version
2024v5.0
Gross Receipts
$2,222,869
Mission and Program Overview

Mission

To acquire, furnish, provide for, and distribute to the lands of the shareholders of the association an adequate supply of water for the irrigation thereof; and to divert, store, develop, pump, carry and distribute water for irrigation and all other beneficial uses

To acquire and distribute to the lands of shareholders water for irrigation and other beneficial uses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,363,218$3,299,091▼ $64,127
Investments in Publicly Traded Securities$2,134,551$2,352,547▲ $217,996
Savings and Temporary Cash Investments$219,607$440,834▲ $221,227
Accounts Receivable$329,044$291,132▼ $37,912
Cash and Non-Interest-Bearing Accounts$171,462$124,240▼ $47,222
Prepaid Expenses and Deferred Charges$19,019$22,135▲ $3,116
Total Assets$13,125,315$13,155,279▲ $29,964
Other Assets Total$6,888,414$6,625,300▼ $263,114
Liabilities
Other Liabilities$7,188,750$7,078,520▼ $110,230
Deferred Revenue$322,324$314,565▼ $7,759
Accounts Payable and Accrued Expenses$187,387$180,010▼ $7,377
Total Liabilities$7,698,461$7,573,095▼ $125,366
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,426,854$5,582,184▲ $155,330
Total Net Assets Fund Balance$5,426,854$5,582,184▲ $155,330
Total Liabilities and Net Assets / Fund Balance$13,125,315$13,155,279▲ $29,964

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,703,947$750,230$3,454,177
Equipment$470,047$1,733,923$2,203,970
Land$120,000-$120,000
Buildings$5,097$33,599$38,696
Other Assets Org$97,087--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick MassaManagerFT$139,224$40,455$179,679
Gregory KrzysManagerFT$31,287$1,839$33,126
Kevin DonnelleyPresident-$1,100-$1,100
Richard MartinSecretary-$600-$600
Darin TitusVice-preside-$550-$550
Kelly DouglassDirector-$550-$550
James PaschallTreasurer-$500-$500
Tyler DonnelleyDirector-$400-$400
Shane StrickerDirector-$250-$250
Gino RomanoDirector-$50-$50

Highest Paid Contractors

ContractorServicesLocationCompensation
Somach Simmons & DunnLegal Counsel500 CAPITAL MALL, SUITE 1000, Sacramento, CA 95814$136,329
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,963,267
Investment Income
$180,546
Other Revenue
$79,056
Change in Net Assets
$155,330

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,222,869
Total Revenue per Audited Statements
$2,222,869
Total Revenue per Form 990
$2,222,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,310,573
Other Expenses$756,966
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$754,111
Current Officers, Directors, Trustees, and Key Employees---$216,805
Other Employee Benefits---$210,352
Depreciation Depletion---$183,191
Insurance---$86,998
Payroll Taxes---$76,724
Other Expenses---$53,619
Pension Plan Contributions---$52,581
All Other Expenses---$26,024
Fees for Services Legal---$22,702
Office Expenses---$21,227
Occupancy---$18,946
Fees for Services Accounting---$14,045
Advertising---$7,608
Travel---$5,725
Information Technology---$5,414
Total Functional Expenses$0$0$0$2,067,539

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,067,539
Total Expenses per Audited Statements$2,067,539
Total Expenses per Form 990$2,067,539
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
Safety of Dams Payable$4,078,520
Sggr Loan Repayment$3,000,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Shareholders are land owners within boundaries of the association.”

Form 990, Page 6, Part VI, Line 7A

“Pursuant to the association's bylaws, directors are elected by the shareholders.”

Form 990, Page 6, Part VI, Line 7B

“Articles iii and iv of the bylaws may be amended by a 2/3 majority vote of the board of directors at a regular meeting of the board of directors and may then be effective only if the resolution of the board of directors so amending the bylaws is ratified by a majority vote of the shareholders present and entitled to vote, as provided in article v at any regular annual meeting of the shareholders.”

Form 990, Page 6, Part VI, Line 8B

“There are no committees with authority to act on behalf of the board of directors. The budget committee reports to the board of directors, but it does not make the final decisions.”

Form 990, Page 6, Part VI, Line 11B

“The board of directors receives a draft copy of the form 990 to review before it is filed.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
ORLAND UNIT WATER USERS'
EIN
94-1275482
Phone
5308654126
Address
828 8TH STREET, ORLAND, CA 95963

Signing Officer

Name
Gregory Krzys
Title
Manager
Phone
5308654126
Signed
2025-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Krzys
Formed
1907
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
18

Preparer

Firm
Horton Mcnulty & Saeteurn Llp
Address
55 INDEPENDENCE CIRCLE, CHICO, CA 95973
Preparer
Joy L Mcnulty
Phone
5305887427
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To acquire, furnish, provide for, and distribute to the lands of the shareholders of the association an adequate supply of water for the irrigation thereof; and to divert, store, develop, pump, carry and distribute water for irrigation and all other benefical uses.”

Raw XML Appendix396 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
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IRS990/ActivityOrMissionDesc0TO ACQUIRE AND DISTRIBUTE TO THE LANDS OF SHAREHOLDERS WATER FOR IRRIGATION AND OTHER BENEFICIAL USES.
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IRS990/DepreciationDepletionGrp/TotalAmt0183191
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IRS990/Form990PartVIISectionAGrp/TitleTxt1MANAGER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ACQUIRE, FURNISH, PROVIDE FOR, AND DISTRIBUTE TO THE LANDS OF THE SHAREHOLDERS OF THE ASSOCIATION AN ADEQUATE SUPPLY OF WATER FOR THE IRRIGATION THEREOF; AND TO DIVERT, STORE, DEVELOP, PUMP, CARRY AND DISTRIBUTE WATER FOR IRRIGATION AND ALL OTHER BENEFICAL USES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SHAREHOLDERS ARE LAND OWNERS WITHIN BOUNDARIES OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PURSUANT TO THE ASSOCIATION'S BYLAWS, DIRECTORS ARE ELECTED BY THE SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ARTICLES III AND IV OF THE BYLAWS MAY BE AMENDED BY A 2/3 MAJORITY VOTE OF THE BOARD OF DIRECTORS AT A REGULAR MEETING OF THE BOARD OF DIRECTORS AND MAY THEN BE EFFECTIVE ONLY IF THE RESOLUTION OF THE BOARD OF DIRECTORS SO AMENDING THE BYLAWS IS RATIFIED BY A MAJORITY VOTE OF THE SHAREHOLDERS PRESENT AND ENTITLED TO VOTE, AS PROVIDED IN ARTICLE V AT ANY REGULAR ANNUAL MEETING OF THE SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. THE BUDGET COMMITTEE REPORTS TO THE BOARD OF DIRECTORS, BUT IT DOES NOT MAKE THE FINAL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS RECEIVES A DRAFT COPY OF THE FORM 990 TO REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORLAND UNIT WATER USERS'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HORTON MCNULTY & SAETEURN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 INDEPENDENCE CIRCLE
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOY L MCNULTY
ReturnHeader/ReturnTs02025-03-25T14:05:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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