Civic Intelligence

Orland Unit Water Users' Association

990 • Fiscal year 2015 • EIN 94-1275482

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 04, 2016

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

0.10x

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

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

28th percentile

0.29x

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

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

98th percentile

$100,605

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Asset Growth

77th percentile

4.7%

Faster asset growth than 77% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

85th percentile

14%

Faster revenue growth than 85% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$4,859,071

Up $217,922 (+4.7%) from 2014

Net Assets

Up

$4,391,952

Up $166,023 (+3.9%) from 2014

Liabilities

Up

$467,119

Up $51,899 (+12%) from 2014

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin74th percentile

Revenue

Up

$1,623,252

Up $200,320 (+14%) from 2014

Expenses

Up

$1,387,451

Up $74,738 (+5.7%) from 2014

Net Income

Up

$235,801

Up $125,582 (+114%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth77th 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

2015

Assets$4,859,071
Liabilities$467,119
Net Assets$4,391,952
Open 2015 Filing

Operations Trend

Revenue Growth85th 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

2015

Revenue$1,623,252
Expenses$1,387,451
Net Income$235,801
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 4, 2016
Return Version
2015v2.1
Gross Receipts
$1,623,252
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$2,959,554$2,999,402▲ $39,848
Investments in Publicly Traded Securities$1,160,678$1,136,828▼ $23,850
Cash and Non-Interest-Bearing Accounts$184,825$216,075▲ $31,250
Savings and Temporary Cash Investments$98,703$182,052▲ $83,349
Accounts Receivable$96,643$81,486▼ $15,157
Pledges and Grants Receivable$57,869$18,587▼ $39,282
Prepaid Expenses and Deferred Charges$21,064$17,442▼ $3,622
Total Assets$4,641,149$4,859,071▲ $217,922
Other Assets Total$61,813$207,199▲ $145,386
Liabilities
Deferred Revenue$307,291$304,691▼ $2,600
Accounts Payable and Accrued Expenses$107,929$162,428▲ $54,499
Total Liabilities$415,220$467,119▲ $51,899
Net Assets / Fund Balance
Unrestricted Net Assets$4,225,929$4,391,952▲ $166,023
Total Net Assets Fund Balance$4,225,929$4,391,952▲ $166,023
Total Liabilities and Net Assets / Fund Balance$4,641,149$4,859,071▲ $217,922

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,375,783$172,226$2,548,009
Equipment$415,887$723,947$1,139,834
Land$207,732-$120,000
Buildings$0$28,502$28,502
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick MassaManagerFT$83,127$17,478$100,605
Kevin DonnelleyPresident-$420-$420
Gary FosterDirector-$385-$385
James PaschallTreasurer-$385-$385
Richard MartinSecretary-$315-$315
Nick BeglingerDirector-$280-$280
Robert SilveiraVice President-$280-$280
Steve ButlerDirector-$245-$245
John RomanoDirector-$70-$70
Revenue and Support

Revenue Composition

Contributions and Grants
$97,245
Program Service Revenue
$1,497,688
Investment Income
$11,590
Other Revenue
$16,729
Change in Net Assets
$235,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,623,252
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-4,419
Total Revenue per Audited Statements
$1,618,833
Total Revenue per Form 990
$1,623,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$834,976
Other Expenses$552,075
Grants and Similar Amounts Paid$400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$503,559
Other Employee Benefits---$103,719
Current Officers, Directors, Trustees, and Key Employees---$102,985
Payroll Taxes---$89,081
Depreciation Depletion---$77,413
All Other Expenses---$72,672
Insurance---$37,066
Pension Plan Contributions---$35,632
Office Expenses---$19,133
Other Expenses---$16,346
Occupancy---$9,808
Fees for Services Accounting---$9,524
Fees for Services Legal---$1,574
Advertising---$1,554
Information Technology---$1,459
Grants to Domestic Orgs---$400
Total Functional Expenses$0$0$0$1,387,451

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,452,810
Expenses per Audited Statements$1,387,451
Total Expenses per Form 990$1,387,451
Expenses Not Reported on Form 990$65,359
Expenses Not Reported on Financial Statements$0
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
2016-02-04
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
20
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 -65,359.”

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, 2015, and the association does not expect this to change significantly over the next 12 months.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Depreciation - book / tax difference 65,359.”

Raw XML Appendix371 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0107929
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0162428
IRS990/AccountsReceivableGrp/BOYAmt096643
IRS990/AccountsReceivableGrp/EOYAmt081486
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ACQUIRE & DISTRIBUTE TO THE LANDS OF SHAREHOLDERS WATER FOR IRRIGATION & OTHER BENEFICIAL USES
IRS990/AdvertisingGrp/TotalAmt01554
IRS990/AllOtherExpensesGrp/TotalAmt072672
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05308654126
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0828 8TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0ORLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095963
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0184825
IRS990/CashNonInterestBearingGrp/EOYAmt0216075
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0102985
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt097245
IRS990/CYGrantsAndSimilarPaidAmt0400
IRS990/CYInvestmentIncomeAmt011590
IRS990/CYOtherExpensesAmt0552075
IRS990/CYOtherRevenueAmt016729
IRS990/CYProgramServiceRevenueAmt01497688
IRS990/CYRevenuesLessExpensesAmt0235801
IRS990/CYSalariesCompEmpBnftPaidAmt0834976
IRS990/CYTotalExpensesAmt01387451
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01623252
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0307291
IRS990/DeferredRevenueGrp/EOYAmt0304691
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt077413
IRS990/Desc0ORLAND UNIT WATER USERS' ASSOCIATION (OUWUA) IS A PRIVATE, NON-PROFIT CALIFORNIA CORPORATION THAT OPERATES AND MAINTAINS THE U.S. ORLAND PROJECT UNDER CONTRACT WITH THE U.S. BUREAU OF RECLAMATION. AS SUCH, OUWUA STRIVES TO DELIVER, IN THE MOST EFFICIENT MANNER POSSIBLE, PROJECT WATER FOR IRRIGATION PURPOSES TO THOSE PROJECT LANDS HAVING ISSUED WATER RIGHTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt020
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt09524
IRS990/FeesForServicesLegalGrp/TotalAmt01574
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt817478
IRS990/Form990PartVIISectionAGrp/PersonNm0NICK BEGLINGER
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVE BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm2GARY FOSTER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN ROMANO
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES PASCHALL
IRS990/Form990PartVIISectionAGrp/PersonNm6ROBERT SILVEIRA
IRS990/Form990PartVIISectionAGrp/PersonNm7KEVIN DONNELLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8RICK MASSA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1245
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2385
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt370
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4315
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5385
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7420
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt883127
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01907
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt097245
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0400
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01623252
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01459
IRS990/InsuranceGrp/TotalAmt037066
IRS990/InvestmentIncomeGrp/ExclusionAmt011590
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011590
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01160678
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01136828
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0924675
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02959554
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02999402
IRS990/LandBldgEquipCostOrOtherBssAmt03924077
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt01497688
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
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
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04225929
IRS990/NetAssetsOrFundBalancesEOYAmt04391952
IRS990/NetUnrelatedBusTxblIncmAmt05505
IRS990/NetUnrlzdGainsLossesInvstAmt0-4419
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt09808
IRS990/OfficeExpensesGrp/TotalAmt019133
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt061813
IRS990/OtherAssetsTotalGrp/EOYAmt0207199
IRS990/OtherChangesInNetAssetsAmt0-65359
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0103719
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1WEED CONTROL
IRS990/OtherExpensesGrp/Desc2VEHICLE OPERATING EXP.
IRS990/OtherExpensesGrp/Desc3WATER MASTER
IRS990/OtherExpensesGrp/TotalAmt0215190
IRS990/OtherExpensesGrp/TotalAmt146474
IRS990/OtherExpensesGrp/TotalAmt243862
IRS990/OtherExpensesGrp/TotalAmt316346
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/Desc0HYDRO-PLANT
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016729
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt016729
IRS990/OtherRevenueTotalAmt016729
IRS990/OtherSalariesAndWagesGrp/TotalAmt0503559
IRS990/OtherSourcesGrossIncomeAmt0125564
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt089081
IRS990/PensionPlanContributionsGrp/TotalAmt035632
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt057869
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt018587
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021064
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017442
IRS990/PrincipalOfficerNm0RICK MASSA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221300
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01497688
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01497688
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt073461
IRS990/PYGrantsAndSimilarPaidAmt0400
IRS990/PYInvestmentIncomeAmt012517
IRS990/PYOtherExpensesAmt0501601
IRS990/PYOtherRevenueAmt026102
IRS990/PYProgramServiceRevenueAmt01310852
IRS990/PYRevenuesLessExpensesAmt0110219
IRS990/PYSalariesCompEmpBnftPaidAmt0810712
IRS990/PYTotalExpensesAmt01312713
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01422932
IRS990/ReconcilationRevenueExpnssAmt0235801
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt098703
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0182052
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt028502
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028502
IRS990ScheduleD/EquipmentGrp/BookValueAmt0415887
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0723947
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01139834
IRS990ScheduleD/ExpensesNotReportedAmt065359
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01387451
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0207732
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt087732
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-4419
IRS990ScheduleD/OtherExpensesIncludedAmt065359
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02375783
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0172226
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02548009
IRS990ScheduleD/RevenueNotReportedAmt0-4419
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01623252
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, 2015, AND THE ASSOCIATION DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION - BOOK / TAX DIFFERENCE 65,359.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02999402
IRS990ScheduleD/TotalExpensesPerForm990Amt01387451
IRS990ScheduleD/TotalRevenuePerForm990Amt01623252
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01618833
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01452810
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 -65,359.
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/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04641149
IRS990/TotalAssetsEOYAmt04859071
IRS990/TotalAssetsGrp/BOYAmt04641149
IRS990/TotalAssetsGrp/EOYAmt04859071
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt097245
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/TotalAmt01387451
IRS990/TotalGrossUBIAmt016729
IRS990/TotalLiabilitiesBOYAmt0415220
IRS990/TotalLiabilitiesEOYAmt0467119
IRS990/TotalLiabilitiesGrp/BOYAmt0415220
IRS990/TotalLiabilitiesGrp/EOYAmt0467119
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04225929
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04391952
IRS990/TotalOtherCompensationAmt017478
IRS990/TotalProgramServiceRevenueAmt01497688
IRS990/TotalReportableCompFromOrgAmt085507
IRS990/TotalRevenueGrp/ExclusionAmt011590
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01497688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01623252
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt016729
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04641149
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04859071
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04225929
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04391952
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/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK MASSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05308654126
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-04
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/PreparationDt02016-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN M BUCHANAN
ReturnHeader/ReturnTs02016-03-21T14:46:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,859,071
Liabilities
$467,119
Net assets
$4,391,952
Revenue
$1,623,252
Expenses
$1,387,451
Net income
$235,801
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)12 • $1M-$5M nonprofits