Civic Intelligence

Orland Unit Water Users' Association

990 • Fiscal year 2016 • EIN 94-1275482

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 17, 2017

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

28th percentile

0.07x

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

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

27th percentile

0.23x

Higher debt load relative to revenue than 27% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Net Margin

78th percentile

17%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

66th percentile

1.7%

Faster asset growth than 66% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

24th percentile

-2.6%

Faster revenue growth than 24% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$4,941,198

Up $82,127 (+1.7%) from 2015

Net Assets

Up

$4,580,702

Up $188,750 (+4.3%) from 2015

Liabilities

Down

$360,496

Down $106,623 (-23%) from 2015

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin78th percentile

Revenue

Down

$1,580,777

Down $42,475 (-2.6%) from 2015

Expenses

Down

$1,315,805

Down $71,646 (-5.2%) from 2015

Net Income

Up

$264,972

Up $29,171 (+12%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth66th 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

2016

Assets$4,941,198
Liabilities$360,496
Net Assets$4,580,702
Open 2016 Filing

Operations Trend

Revenue Growth24th 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

2016

Revenue$1,580,777
Expenses$1,315,805
Net Income$264,972
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 17, 2017
Return Version
2016v3.0
Gross Receipts
$1,625,475
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$2,999,402$3,010,452▲ $11,050
Investments in Publicly Traded Securities$1,136,828$1,061,485▼ $75,343
Savings and Temporary Cash Investments$182,052$302,357▲ $120,305
Cash and Non-Interest-Bearing Accounts$216,075$227,505▲ $11,430
Accounts Receivable$81,486$80,289▼ $1,197
Pledges and Grants Receivable$18,587$58,052▲ $39,465
Prepaid Expenses and Deferred Charges$17,442$18,370▲ $928
Total Assets$4,859,071$4,941,198▲ $82,127
Other Assets Total$207,199$182,688▼ $24,511
Liabilities
Deferred Revenue$304,691$260,703▼ $43,988
Accounts Payable and Accrued Expenses$162,428$99,793▼ $62,635
Total Liabilities$467,119$360,496▼ $106,623
Net Assets / Fund Balance
Unrestricted Net Assets$4,391,952$4,580,702▲ $188,750
Total Net Assets Fund Balance$4,391,952$4,580,702▲ $188,750
Total Liabilities and Net Assets / Fund Balance$4,859,071$4,941,198▲ $82,127

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,293,115$254,893$2,548,008
Equipment$597,337$615,862$1,213,199
Land$120,000-$120,000
Buildings$0$28,502$28,502
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick MassaManagerFT$91,681$21,185$112,866
Robert SilveiraPresident-$705-$705
Richard MartinSecretary-$555-$555
James PaschallVice President-$505-$505
Gary FosterTreasurer-$405-$405
Nick BeglingerDirector-$355-$355
John RomanoDirector-$350-$350
Shane StricklerDirector-$350-$350
Kevin DonnelleyFormer President-$105-$105
Steve ButlerDirector-$105-$105
Revenue and Support

Revenue Composition

Contributions and Grants
$91,228
Program Service Revenue
$1,420,909
Investment Income
$50,160
Other Revenue
$18,480
Change in Net Assets
$264,972

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,580,777
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-3,776
Total Revenue per Audited Statements
$1,577,001
Total Revenue per Form 990
$1,580,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$812,616
Other Expenses$502,789
Grants and Similar Amounts Paid$400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$459,649
Current Officers, Directors, Trustees, and Key Employees---$116,301
Other Employee Benefits---$109,966
Payroll Taxes---$94,911
Depreciation Depletion---$71,492
All Other Expenses---$60,700
Insurance---$38,747
Pension Plan Contributions---$31,789
Office Expenses---$17,265
Other Expenses---$16,265
Occupancy---$16,213
Fees for Services Accounting---$9,846
Fees for Services Legal---$6,781
Information Technology---$5,850
Advertising---$1,303
Grants to Domestic Orgs---$400
Total Functional Expenses$0$0$0$1,315,805

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,388,251
Expenses per Audited Statements$1,315,805
Total Expenses per Form 990$1,315,805
Expenses Not Reported on Form 990$72,446
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 11B

“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
2017-02-17
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
21
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 -72,446.”

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, 2016, 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 72,446.”

Raw XML Appendix389 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/BOYAmt0162428
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt099793
IRS990/AccountsReceivableGrp/BOYAmt081486
IRS990/AccountsReceivableGrp/EOYAmt080289
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ACQUIRE & DISTRIBUTE TO THE LANDS OF SHAREHOLDERS WATER FOR IRRIGATION & OTHER BENEFICIAL USES
IRS990/AdvertisingGrp/TotalAmt01303
IRS990/AllOtherExpensesGrp/TotalAmt060700
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/BOYAmt0216075
IRS990/CashNonInterestBearingGrp/EOYAmt0227505
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0116301
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt091228
IRS990/CYGrantsAndSimilarPaidAmt0400
IRS990/CYInvestmentIncomeAmt050160
IRS990/CYOtherExpensesAmt0502789
IRS990/CYOtherRevenueAmt018480
IRS990/CYProgramServiceRevenueAmt01420909
IRS990/CYRevenuesLessExpensesAmt0264972
IRS990/CYSalariesCompEmpBnftPaidAmt0812616
IRS990/CYTotalExpensesAmt01315805
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01580777
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0304691
IRS990/DeferredRevenueGrp/EOYAmt0260703
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt071492
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/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt09846
IRS990/FeesForServicesLegalGrp/TotalAmt06781
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/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
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/IndividualTrusteeOrDirectorInd8X
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/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt921185
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/PersonNm8SHANE STRICKLER
IRS990/Form990PartVIISectionAGrp/PersonNm9RICK MASSA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0355
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1105
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2405
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4555
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5505
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6705
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7105
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt991681
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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7FORMER PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01907
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt038777
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt091228
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0400
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt083475
IRS990/GrossReceiptsAmt01625475
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt05850
IRS990/InsuranceGrp/TotalAmt038747
IRS990/InvestmentIncomeGrp/ExclusionAmt011383
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011383
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01136828
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01061485
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0899257
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02999402
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03010452
IRS990/LandBldgEquipCostOrOtherBssAmt03909709
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt044698
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt01420909
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/NetAssetsOrFundBalancesBOYAmt04391952
IRS990/NetAssetsOrFundBalancesEOYAmt04580702
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt038777
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt038777
IRS990/NetUnrelatedBusTxblIncmAmt0-5240
IRS990/NetUnrlzdGainsLossesInvstAmt0-3776
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt016213
IRS990/OfficeExpensesGrp/TotalAmt017265
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0207199
IRS990/OtherAssetsTotalGrp/EOYAmt0182688
IRS990/OtherChangesInNetAssetsAmt0-72446
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0109966
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1WEED CONTROL
IRS990/OtherExpensesGrp/Desc2VEHICLE OPERATING EXP.
IRS990/OtherExpensesGrp/Desc3WATER MASTER
IRS990/OtherExpensesGrp/TotalAmt0188830
IRS990/OtherExpensesGrp/TotalAmt138683
IRS990/OtherExpensesGrp/TotalAmt230814
IRS990/OtherExpensesGrp/TotalAmt316265
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/Desc0HYDRO-PLANT
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018480
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt018480
IRS990/OtherRevenueTotalAmt018480
IRS990/OtherSalariesAndWagesGrp/TotalAmt0459649
IRS990/OtherSourcesGrossIncomeAmt0121091
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt094911
IRS990/PensionPlanContributionsGrp/TotalAmt031789
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt018587
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt058052
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017442
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018370
IRS990/PrincipalOfficerNm0RICK MASSA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01420909
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01420909
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt097245
IRS990/PYGrantsAndSimilarPaidAmt0400
IRS990/PYInvestmentIncomeAmt011590
IRS990/PYOtherExpensesAmt0552075
IRS990/PYOtherRevenueAmt016729
IRS990/PYProgramServiceRevenueAmt01497688
IRS990/PYRevenuesLessExpensesAmt0235801
IRS990/PYSalariesCompEmpBnftPaidAmt0834976
IRS990/PYTotalExpensesAmt01387451
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01623252
IRS990/ReconcilationRevenueExpnssAmt0264972
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0182052
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0302357
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt028502
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028502
IRS990ScheduleD/EquipmentGrp/BookValueAmt0597337
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0615862
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01213199
IRS990ScheduleD/ExpensesNotReportedAmt072446
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01315805
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0120000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-3776
IRS990ScheduleD/OtherExpensesIncludedAmt072446
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02293115
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0254893
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02548008
IRS990ScheduleD/RevenueNotReportedAmt0-3776
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01580777
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, 2016, AND THE ASSOCIATION DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION - BOOK / TAX DIFFERENCE 72,446.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03010452
IRS990ScheduleD/TotalExpensesPerForm990Amt01315805
IRS990ScheduleD/TotalRevenuePerForm990Amt01580777
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01577001
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01388251
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 -72,446.
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 11B
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/TotalAssetsBOYAmt04859071
IRS990/TotalAssetsEOYAmt04941198
IRS990/TotalAssetsGrp/BOYAmt04859071
IRS990/TotalAssetsGrp/EOYAmt04941198
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt091228
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/TotalAmt01315805
IRS990/TotalGrossUBIAmt018480
IRS990/TotalLiabilitiesBOYAmt0467119
IRS990/TotalLiabilitiesEOYAmt0360496
IRS990/TotalLiabilitiesGrp/BOYAmt0467119
IRS990/TotalLiabilitiesGrp/EOYAmt0360496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04391952
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04580702
IRS990/TotalOtherCompensationAmt021185
IRS990/TotalProgramServiceRevenueAmt01420909
IRS990/TotalReportableCompFromOrgAmt095116
IRS990/TotalRevenueGrp/ExclusionAmt011383
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01459686
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01580777
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt018480
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04859071
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04941198
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04391952
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04580702
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK MASSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05308654126
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-17
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0C7D2E403C552CCB369E581364FDE145C039F0256
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01123D67B3608228F8A501240EE975C0CEBBB2C5A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.166.248.4
ReturnHeader/FilingSecurityInformation/IPDt02017-02-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm004:57:30
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/PreparationDt02017-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN M BUCHANAN
ReturnHeader/ReturnTs02017-03-20T15:10:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,941,198
Liabilities
$360,496
Net assets
$4,580,702
Revenue
$1,580,777
Expenses
$1,315,805
Net income
$264,972
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