Civic Intelligence

Orland Unit Water Users' Association

990 • Fiscal year 2014 • EIN 94-1275482

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 17, 2015

Organization ProfileN/A
828 8th StreetOrland, CA 95963

(530) 865-4126

Siviq Scores

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

Liabilities / Assets

29th percentile

0.09x

Higher debt load relative to assets than 29% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

28th percentile

0.29x

Higher debt load relative to revenue than 28% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

60th percentile

7.7%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

98th percentile

$102,368

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

59th percentile

0.9%

Faster asset growth than 59% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-1.9%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$4,641,149

Up $39,527 (+0.9%) from 2013

Net Assets

Up

$4,225,929

Up $38,621 (+0.9%) from 2013

Liabilities

Up

$415,220

Up $906 (+0.2%) from 2013

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin60th percentile

Revenue

Down

$1,422,932

Down $28,183 (-1.9%) from 2013

Expenses

Up

$1,312,713

Up $22,753 (+1.8%) from 2013

Net Income

Down

$110,219

Down $50,936 (-32%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2014

Assets$4,641,149
Liabilities$415,220
Net Assets$4,225,929
Open 2014 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$1,422,932
Expenses$1,312,713
Net Income$110,219
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 17, 2015
Return Version
2014v5.0
Gross Receipts
$1,422,932
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 & distribute to the lands of shareholders water for irrigation & other beneficial uses

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,017,557$2,959,554▼ $58,003
Investments in Publicly Traded Securities$1,180,673$1,160,678▼ $19,995
Cash and Non-Interest-Bearing Accounts$203,683$184,825▼ $18,858
Savings and Temporary Cash Investments$49,888$98,703▲ $48,815
Accounts Receivable$74,711$96,643▲ $21,932
Pledges and Grants Receivable$22,650$57,869▲ $35,219
Prepaid Expenses and Deferred Charges$38,345$21,064▼ $17,281
Total Assets$4,601,622$4,641,149▲ $39,527
Other Assets Total$14,115$61,813▲ $47,698
Liabilities
Deferred Revenue$276,224$307,291▲ $31,067
Accounts Payable and Accrued Expenses$138,090$107,929▼ $30,161
Total Liabilities$414,314$415,220▲ $906
Net Assets / Fund Balance
Unrestricted Net Assets$4,087,308$4,225,929▲ $138,621
Temporarily Rstr Net Assets$100,000$0▼ $100,000
Total Net Assets Fund Balance$4,187,308$4,225,929▲ $38,621
Total Liabilities and Net Assets / Fund Balance$4,601,622$4,641,149▲ $39,527

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,501,886$46,122$2,548,008
Equipment$250,440$713,458$963,898
Land$207,228-$120,000
Buildings$0$28,502$28,502
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick MassaManagerFT$86,083$16,285$102,368
James PaschallSecretary-$420-$420
John RomanoDirector-$420-$420
Kevin DonnelleyPresident-$420-$420
Gary FosterDirector-$385-$385
Robert SilveiraVice President-$315-$315
Steve ButlerDirector-$315-$315
Nick BeglingerTreasurer-$280-$280
Martin RichardDirector-$105-$105
Revenue and Support

Revenue Composition

Contributions and Grants
$73,461
Program Service Revenue
$1,310,852
Investment Income
$12,517
Other Revenue
$26,102
Change in Net Assets
$110,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,420,746
Revenue Not Reported on Financial Statements
$2,186
Revenue Not Reported on Form 990
$-4,789
Other Revenue Adjustments
$2,186
Total Revenue per Audited Statements
$1,415,957
Total Revenue per Form 990
$1,422,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$810,712
Other Expenses$501,601
Grants and Similar Amounts Paid$400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$466,021
Payroll Taxes---$120,032
Current Officers, Directors, Trustees, and Key Employees---$105,028
Other Employee Benefits---$83,765
Depreciation Depletion---$66,836
Insurance---$40,009
Pension Plan Contributions---$35,866
All Other Expenses---$29,689
Other Expenses---$16,346
Occupancy---$14,835
Office Expenses---$14,455
Fees for Services Accounting---$9,247
Fees for Services Legal---$8,572
Information Technology---$3,713
Advertising---$441
Grants to Domestic Orgs---$400
Total Functional Expenses$0$0$0$1,312,713

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,377,336
Total Expenses per Form 990$1,312,713
Expenses per Audited Statements$1,310,527
Expenses Not Reported on Form 990$66,809
Expenses Not Reported on Financial Statements$2,186
Other Expense Adjustments$2,186
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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, Part VI, Section A, Line 6

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

Form 990, Part VI, Section A, Line 7A

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

Form 990, Part VI, Section A, 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, Part VI, Section A, Line 8B

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

Form 990, Part VI, Section B, Line 11

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

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

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

Signing Officer

Name
Rick Massa
Title
Manager
Phone
5308654126
Signed
2015-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Massa
Formed
1907
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
19
Volunteers
0

Preparer

Firm
Kcoe Isom Llp
Address
3013 CERES AVENUE, CHICO, CA 95973
Preparer
Dawn M Buchanan
Phone
5308916474
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Difference between book / tax depreciation -66,809.”

Financial Statement Notes

PART X, LINE 2:

“The association accounts for income taxes in accordance with fasb asc 740, income taxes, which clarifies the accounting for uncertainty in income taxes recognized in the association's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Fasb asc 740 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken in a tax return. The association's practice is to recognize interest and penalties, if any, related to uncertain tax positions in the tax expense. There were no uncertain tax positions identified or related interest and penalties recorded as of december 31, 2014, and the association does not expect this to change significantly over the next 12 months.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Revenue reported net of tax expense 2,186.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Depreciation - book / tax difference 66,809.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Income taxes reported net of tax benefit 2,186.”

Raw XML Appendix383 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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IRS990/MissionDesc0TO 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
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IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0HYDRO-PLANT
IRS990/OtherRevenueMiscGrp/Desc1INCOME TAX BENEFIT
IRS990/OtherRevenueMiscGrp/ExclusionAmt02186
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023916
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12186
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt023916
IRS990/OtherRevenueTotalAmt026102
IRS990/OtherSalariesAndWagesGrp/TotalAmt0466021
IRS990/OtherSourcesGrossIncomeAmt0112080
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0120032
IRS990/PensionPlanContributionsGrp/TotalAmt035866
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt022650
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt057869
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt038345
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021064
IRS990/PrincipalOfficerNm0RICK MASSA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221300
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01310852
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01310852
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0157571
IRS990/PYGrantsAndSimilarPaidAmt0200
IRS990/PYInvestmentIncomeAmt010349
IRS990/PYOtherExpensesAmt0457967
IRS990/PYOtherRevenueAmt036416
IRS990/PYProgramServiceRevenueAmt01246779
IRS990/PYRevenuesLessExpensesAmt0161155
IRS990/PYSalariesCompEmpBnftPaidAmt0831793
IRS990/PYTotalExpensesAmt01289960
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01451115
IRS990/ReconcilationRevenueExpnssAmt0110219
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt049888
IRS990/SavingsAndTempCashInvstGrp/EOYAmt098703
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt028502
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028502
IRS990ScheduleD/EquipmentGrp/BookValueAmt0250440
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0713458
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0963898
IRS990ScheduleD/ExpensesNotReportedAmt066809
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02186
IRS990ScheduleD/ExpensesSubtotalAmt01310527
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0207228
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt087228
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-4789
IRS990ScheduleD/OtherExpensesIncludedAmt066809
IRS990ScheduleD/OtherExpensesNotIncludedAmt02186
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02501886
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt046122
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02548008
IRS990ScheduleD/OtherRevenuesNotIncludedAmt02186
IRS990ScheduleD/RevenueNotReportedAmt0-4789
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02186
IRS990ScheduleD/RevenueSubtotalAmt01420746
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ASSOCIATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION'S PRACTICE IS TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS IN THE TAX EXPENSE. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED OR RELATED INTEREST AND PENALTIES RECORDED AS OF DECEMBER 31, 2014, AND THE ASSOCIATION DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REVENUE REPORTED NET OF TAX EXPENSE 2,186.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DEPRECIATION - BOOK / TAX DIFFERENCE 66,809.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INCOME TAXES REPORTED NET OF TAX BENEFIT 2,186.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02959554
IRS990ScheduleD/TotalExpensesPerForm990Amt01312713
IRS990ScheduleD/TotalRevenuePerForm990Amt01422932
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01415957
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01377336
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHAREHOLDERS ARE LAND OWNERS WITHIN BOUNDARIES OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PURSUANT TO THE ASSOCIATION'S BYLAWS, DIRECTORS ARE ELECTED BY THE SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARTICLES 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/ExplanationTxt3THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. THE BUDGET COMMITTEE REPORTS TO THE BOARD OF DIRECTORS, BUT IT DOES NOT MAKE FINAL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS RECEIVES A DRAFT COPY OF THE TAX RETURN TO REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DIFFERENCE BETWEEN BOOK / TAX DEPRECIATION -66,809.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0100000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04601622
IRS990/TotalAssetsEOYAmt04641149
IRS990/TotalAssetsGrp/BOYAmt04601622
IRS990/TotalAssetsGrp/EOYAmt04641149
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt073461
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/TotalAmt01312713
IRS990/TotalGrossUBIAmt023916
IRS990/TotalLiabilitiesBOYAmt0414314
IRS990/TotalLiabilitiesEOYAmt0415220
IRS990/TotalLiabilitiesGrp/BOYAmt0414314
IRS990/TotalLiabilitiesGrp/EOYAmt0415220
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04187308
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04225929
IRS990/TotalOtherCompensationAmt016285
IRS990/TotalProgramServiceRevenueAmt01310852
IRS990/TotalReportableCompFromOrgAmt088743
IRS990/TotalRevenueGrp/ExclusionAmt014703
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01310852
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01422932
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt023916
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04601622
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04641149
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04087308
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04225929
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0828 8TH STREET
IRS990/USAddress/CityNm0ORLAND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095963
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK MASSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05308654126
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORLAND UNIT WATER USERS' ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ORLA
ReturnHeader/Filer/EIN0941275482
ReturnHeader/Filer/PhoneNum05308654126
ReturnHeader/Filer/USAddress/AddressLine1Txt0828 8TH STREET
ReturnHeader/Filer/USAddress/CityNm0ORLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095963
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0480567703
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KCOE ISOM LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03013 CERES AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095973
ReturnHeader/PreparerPersonGrp/PhoneNum05308916474
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN M BUCHANAN
ReturnHeader/ReturnTs02015-03-06T15:45:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,641,149
Liabilities
$415,220
Net assets
$4,225,929
Revenue
$1,422,932
Expenses
$1,312,713
Net income
$110,219
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