Civic Intelligence

Orland Unit Water Users' Association

990 • Fiscal year 2017 • EIN 94-1275482

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 24, 2018

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

25th percentile

0.08x

Higher debt load relative to assets than 25% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

20th percentile

0.19x

Higher debt load relative to revenue than 20% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Net Margin

96th percentile

44%

Higher net margin than 96% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

90th percentile

$117,455

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Asset Growth

95th percentile

21%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

94th percentile

48%

Faster revenue growth than 94% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$5,986,566

Up $1,045,368 (+21%) from 2016

Net Assets

Up

$5,533,941

Up $953,239 (+21%) from 2016

Liabilities

Up

$452,625

Up $92,129 (+26%) from 2016

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin96th percentile

Revenue

Up

$2,341,824

Up $761,047 (+48%) from 2016

Expenses

Up

$1,316,696

Up $891 (+0.1%) from 2016

Net Income

Up

$1,025,128

Up $760,156 (+287%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth95th 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

2017

Assets$5,986,566
Liabilities$452,625
Net Assets$5,533,941
Open 2017 Filing

Operations Trend

Revenue Growth94th 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

2017

Revenue$2,341,824
Expenses$1,316,696
Net Income$1,025,128
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 24, 2018
Return Version
2017v2.2
Gross Receipts
$2,353,824
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$3,010,452$4,012,702▲ $1,002,250
Investments in Publicly Traded Securities$1,061,485$1,197,443▲ $135,958
Savings and Temporary Cash Investments$302,357$276,699▼ $25,658
Accounts Receivable$80,289$122,153▲ $41,864
Cash and Non-Interest-Bearing Accounts$227,505$109,759▼ $117,746
Pledges and Grants Receivable$58,052$82,470▲ $24,418
Prepaid Expenses and Deferred Charges$18,370$27,163▲ $8,793
Total Assets$4,941,198$5,986,566▲ $1,045,368
Other Assets Total$182,688$158,177▼ $24,511
Liabilities
Deferred Revenue$260,703$274,306▲ $13,603
Accounts Payable and Accrued Expenses$99,793$178,319▲ $78,526
Total Liabilities$360,496$452,625▲ $92,129
Net Assets / Fund Balance
Unrestricted Net Assets$4,580,702$5,533,941▲ $953,239
Total Net Assets Fund Balance$4,580,702$5,533,941▲ $953,239
Total Liabilities and Net Assets / Fund Balance$4,941,198$5,986,566▲ $1,045,368

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,210,447$337,561$2,548,008
Equipment$1,682,255$584,752$2,267,007
Land$120,000-$120,000
Buildings$0$28,502$28,502
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick MassaManagerFT$95,348$22,107$117,455
Kevin DonnelleyPresident-$800-$800
Richard MartinSecretary-$600-$600
Gary FosterTreasurer-$500-$500
Anthony RomanoDirector-$450-$450
Kelly DouglassDirector-$400-$400
Donald SchroerVice President-$350-$350
Shane StricklerDirector-$350-$350
Robert SilveiraDirector-$300-$300
James PaschallDirector-$150-$150
Nick BeglingerDirector-$100-$100
Revenue and Support

Revenue Composition

Contributions and Grants
$904,363
Program Service Revenue
$1,382,469
Investment Income
$27,743
Other Revenue
$27,249
Change in Net Assets
$1,025,128

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,341,824
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,031
Total Revenue per Audited Statements
$2,340,793
Total Revenue per Form 990
$2,341,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$765,231
Other Expenses$551,065
Grants and Similar Amounts Paid$400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$445,553
Current Officers, Directors, Trustees, and Key Employees---$115,764
All Other Expenses---$112,741
Other Employee Benefits---$104,918
Depreciation Depletion---$82,141
Payroll Taxes---$68,049
Insurance---$39,943
Pension Plan Contributions---$30,947
Occupancy---$17,217
Other Expenses---$16,265
Office Expenses---$15,971
Fees for Services Legal---$10,718
Fees for Services Accounting---$10,536
Information Technology---$2,729
Advertising---$817
Grants to Domestic Orgs---$400
Total Functional Expenses$0$0$0$1,316,696

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,387,554
Expenses per Audited Statements$1,316,696
Total Expenses per Form 990$1,316,696
Expenses Not Reported on Form 990$70,858
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
2018-02-24
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 -70,858.”

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Depreciation - book / tax difference 70,858.”

Raw XML Appendix393 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/BOYAmt099793
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0178319
IRS990/AccountsReceivableGrp/BOYAmt080289
IRS990/AccountsReceivableGrp/EOYAmt0122153
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ACQUIRE & DISTRIBUTE TO THE LANDS OF SHAREHOLDERS WATER FOR IRRIGATION & OTHER BENEFICIAL USES
IRS990/AdvertisingGrp/TotalAmt0817
IRS990/AllOtherExpensesGrp/TotalAmt0112741
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/BOYAmt0227505
IRS990/CashNonInterestBearingGrp/EOYAmt0109759
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0115764
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0904363
IRS990/CYGrantsAndSimilarPaidAmt0400
IRS990/CYInvestmentIncomeAmt027743
IRS990/CYOtherExpensesAmt0551065
IRS990/CYOtherRevenueAmt027249
IRS990/CYProgramServiceRevenueAmt01382469
IRS990/CYRevenuesLessExpensesAmt01025128
IRS990/CYSalariesCompEmpBnftPaidAmt0765231
IRS990/CYTotalExpensesAmt01316696
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02341824
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0260703
IRS990/DeferredRevenueGrp/EOYAmt0274306
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt082141
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/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt010536
IRS990/FeesForServicesLegalGrp/TotalAmt010718
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/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
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/IndividualTrusteeOrDirectorInd9X
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/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1022107
IRS990/Form990PartVIISectionAGrp/PersonNm0NICK BEGLINGER
IRS990/Form990PartVIISectionAGrp/PersonNm1KELLY DOUGLASS
IRS990/Form990PartVIISectionAGrp/PersonNm2GARY FOSTER
IRS990/Form990PartVIISectionAGrp/PersonNm3RICHARD MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES PASCHALL
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT SILVEIRA
IRS990/Form990PartVIISectionAGrp/PersonNm6KEVIN DONNELLEY
IRS990/Form990PartVIISectionAGrp/PersonNm7SHANE STRICKLER
IRS990/Form990PartVIISectionAGrp/PersonNm8ANTHONY ROMANO
IRS990/Form990PartVIISectionAGrp/PersonNm9DONALD SCHROER
IRS990/Form990PartVIISectionAGrp/PersonNm10RICK MASSA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1095348
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/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01907
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt015748
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0904363
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0400
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt027748
IRS990/GrossReceiptsAmt02353824
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt02729
IRS990/InsuranceGrp/TotalAmt039943
IRS990/InvestmentIncomeGrp/ExclusionAmt011995
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011995
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01061485
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01197443
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0950815
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03010452
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04012702
IRS990/LandBldgEquipCostOrOtherBssAmt04963517
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt012000
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt01382469
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/NetAssetsOrFundBalancesBOYAmt04580702
IRS990/NetAssetsOrFundBalancesEOYAmt05533941
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt015748
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt015748
IRS990/NetUnrelatedBusTxblIncmAmt0-1967
IRS990/NetUnrlzdGainsLossesInvstAmt0-1031
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt017217
IRS990/OfficeExpensesGrp/TotalAmt015971
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0182688
IRS990/OtherAssetsTotalGrp/EOYAmt0158177
IRS990/OtherChangesInNetAssetsAmt0-70858
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0104918
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1VEHICLE OPERATING EXP.
IRS990/OtherExpensesGrp/Desc2WEED CONTROL
IRS990/OtherExpensesGrp/Desc3WATER MASTER
IRS990/OtherExpensesGrp/TotalAmt0182621
IRS990/OtherExpensesGrp/TotalAmt137407
IRS990/OtherExpensesGrp/TotalAmt221959
IRS990/OtherExpensesGrp/TotalAmt316265
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/Desc0HYDRO-PLANT
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027249
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt027249
IRS990/OtherRevenueTotalAmt027249
IRS990/OtherSalariesAndWagesGrp/TotalAmt0445553
IRS990/OtherSourcesGrossIncomeAmt0959355
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt068049
IRS990/PensionPlanContributionsGrp/TotalAmt030947
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt058052
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt082470
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018370
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027163
IRS990/PrincipalOfficerNm0RICK MASSA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01382469
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01382469
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt091228
IRS990/PYGrantsAndSimilarPaidAmt0400
IRS990/PYInvestmentIncomeAmt050160
IRS990/PYOtherExpensesAmt0502789
IRS990/PYOtherRevenueAmt018480
IRS990/PYProgramServiceRevenueAmt01420909
IRS990/PYRevenuesLessExpensesAmt0264972
IRS990/PYSalariesCompEmpBnftPaidAmt0812616
IRS990/PYTotalExpensesAmt01315805
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01580777
IRS990/ReconcilationRevenueExpnssAmt01025128
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0302357
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0276699
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt028502
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028502
IRS990ScheduleD/EquipmentGrp/BookValueAmt01682255
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0584752
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02267007
IRS990ScheduleD/ExpensesNotReportedAmt070858
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01316696
IRS990ScheduleD/LandGrp/BookValueAmt0120000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1031
IRS990ScheduleD/OtherExpensesIncludedAmt070858
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02210447
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0337561
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02548008
IRS990ScheduleD/RevenueNotReportedAmt0-1031
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02341824
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION - BOOK / TAX DIFFERENCE 70,858.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04012702
IRS990ScheduleD/TotalExpensesPerForm990Amt01316696
IRS990ScheduleD/TotalRevenuePerForm990Amt02341824
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02340793
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01387554
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 -70,858.
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/TotalAssetsBOYAmt04941198
IRS990/TotalAssetsEOYAmt05986566
IRS990/TotalAssetsGrp/BOYAmt04941198
IRS990/TotalAssetsGrp/EOYAmt05986566
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0904363
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/TotalAmt01316696
IRS990/TotalGrossUBIAmt027249
IRS990/TotalLiabilitiesBOYAmt0360496
IRS990/TotalLiabilitiesEOYAmt0452625
IRS990/TotalLiabilitiesGrp/BOYAmt0360496
IRS990/TotalLiabilitiesGrp/EOYAmt0452625
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04580702
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05533941
IRS990/TotalOtherCompensationAmt022107
IRS990/TotalProgramServiceRevenueAmt01382469
IRS990/TotalReportableCompFromOrgAmt099348
IRS990/TotalRevenueGrp/ExclusionAmt011995
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01398217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02341824
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt027249
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04941198
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05986566
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04580702
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05533941
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK MASSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05308654126
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-24
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/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00C84DEC76BB44DBA879AC6BB1E1D793E641CAFE4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.166.248.4
ReturnHeader/FilingSecurityInformation/IPDt02018-02-24
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm012:05:24
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/PreparationDt02018-02-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN M BUCHANAN
ReturnHeader/ReturnTs02018-03-16T13:23:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,986,566
Liabilities
$452,625
Net assets
$5,533,941
Revenue
$2,341,824
Expenses
$1,316,696
Net income
$1,025,128
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