Civic Intelligence

Orland Unit Water Users' Association

990 • Fiscal year 2020 • EIN 94-1275482

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 05, 2021

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

65th percentile

0.46x

Higher debt load relative to assets than 65% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

3.01x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Net Margin

10th percentile

-5.9%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

71st percentile

$146,293

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2020

Asset Growth

22nd percentile

-0.8%

Faster asset growth than 22% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

6.9%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$10,609,327

Down $88,986 (-0.8%) from 2019

Net Assets

Down

$5,767,811

Down $95,100 (-1.6%) from 2019

Liabilities

Up

$4,841,516

Up $6,114 (+0.1%) from 2019

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin10th percentile

Revenue

Up

$1,607,641

Up $103,876 (+6.9%) from 2019

Expenses

Up

$1,702,741

Up $83,746 (+5.2%) from 2019

Net Income

Up

-$95,100

Up $20,130 (+17%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2020

Assets$10,609,327
Liabilities$4,841,516
Net Assets$5,767,811
Open 2020 Filing

Operations Trend

Revenue Growth59th 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

2020

Revenue$1,607,641
Expenses$1,702,741
Net Income-$95,100
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 5, 2021
Return Version
2020v4.0
Gross Receipts
$1,607,641
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,061,482$3,891,744▼ $169,738
Investments in Publicly Traded Securities$1,569,232$1,294,266▼ $274,966
Savings and Temporary Cash Investments$268,952$714,096▲ $445,144
Cash and Non-Interest-Bearing Accounts$183,167$215,396▲ $32,229
Accounts Receivable$154,717$175,438▲ $20,721
Prepaid Expenses and Deferred Charges$42,442$30,152▼ $12,290
Pledges and Grants Receivable$2,780--
Total Assets$10,698,313$10,609,327▼ $88,986
Other Assets Total$4,415,541$4,288,235▼ $127,306
Liabilities
Other Liabilities$4,409,211$4,409,211→ $0
Deferred Revenue$313,847$302,418▼ $11,429
Accounts Payable and Accrued Expenses$112,344$129,887▲ $17,543
Total Liabilities$4,835,402$4,841,516▲ $6,114
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,862,911$5,767,811▼ $95,100
Total Net Assets Fund Balance$5,862,911$5,767,811▼ $95,100
Total Liabilities and Net Assets / Fund Balance$10,698,313$10,609,327▼ $88,986

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,051,624$457,082$3,508,706
Equipment$720,120$1,184,700$1,904,820
Land$120,000-$120,000
Buildings-$28,502$28,502
Other Assets Org$84,644--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick MassaManagerFT$104,155$42,138$146,293
Kevin DonnelleyPresident-$1,200-$1,200
James PaschallVice-preside-$600-$600
Richard MartinSecretary-$600-$600
Kelly DouglassDirector-$500-$500
Darin TitusDirector-$400-$400
Gino RomanoTreasurer-$300-$300
Nick BeglingerDirector-$300-$300
Donald SchroerDirector-$50-$50
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,509,247
Investment Income
$31,283
Other Revenue
$67,111
Change in Net Assets
$-95,100

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,607,641
Total Revenue per Audited Statements
$1,607,641
Total Revenue per Form 990
$1,607,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$973,251
Other Expenses$729,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$577,131
Depreciation Depletion---$272,590
Other Employee Benefits---$153,834
Current Officers, Directors, Trustees, and Key Employees---$150,243
Payroll Taxes---$53,937
Insurance---$51,957
Pension Plan Contributions---$38,106
Fees for Services Legal---$37,369
Other Expenses---$37,317
Occupancy---$16,793
Office Expenses---$16,270
All Other Expenses---$16,265
Fees for Services Accounting---$12,075
Information Technology---$4,377
Advertising---$546
Travel---$198
Total Functional Expenses$0$0$0$1,702,741

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,702,741
Total Expenses per Audited Statements$1,702,741
Total Expenses per Form 990$1,702,741
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Safety of Dams Payable$4,409,211
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

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

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

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

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

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

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

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

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

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

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

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

Signing Officer

Name
Rick Massa
Title
Manager
Phone
5308654126
Signed
2021-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Massa
Formed
1907
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
19

Preparer

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

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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

Raw XML Appendix365 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0112344
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0129887
IRS990/AccountsReceivableGrp/BOYAmt0154717
IRS990/AccountsReceivableGrp/EOYAmt0175438
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ACQUIRE AND DISTRIBUTE TO THE LANDS OF SHAREHOLDERS WATER FOR IRRIGATION AND OTHER BENEFICIAL USES.
IRS990/AdvertisingGrp/TotalAmt0546
IRS990/AllOtherExpensesGrp/TotalAmt016265
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0RICK MASSA
IRS990/BooksInCareOfDetail/PhoneNum05308654126
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0828 8TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0ORLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095963
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0183167
IRS990/CashNonInterestBearingGrp/EOYAmt0215396
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0150243
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt031283
IRS990/CYOtherExpensesAmt0729490
IRS990/CYOtherRevenueAmt067111
IRS990/CYProgramServiceRevenueAmt01509247
IRS990/CYRevenuesLessExpensesAmt0-95100
IRS990/CYSalariesCompEmpBnftPaidAmt0973251
IRS990/CYTotalExpensesAmt01702741
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01607641
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0313847
IRS990/DeferredRevenueGrp/EOYAmt0302418
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0272590
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/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt012075
IRS990/FeesForServicesLegalGrp/TotalAmt037369
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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/OtherCompensationAmt842138
IRS990/Form990PartVIISectionAGrp/PersonNm0NICK BEGLINGER
IRS990/Form990PartVIISectionAGrp/PersonNm1KELLY DOUGLASS
IRS990/Form990PartVIISectionAGrp/PersonNm2DONALD SCHROER
IRS990/Form990PartVIISectionAGrp/PersonNm3DARIN TITUS
IRS990/Form990PartVIISectionAGrp/PersonNm4GINO ROMANO
IRS990/Form990PartVIISectionAGrp/PersonNm5RICHARD MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES PASCHALL
IRS990/Form990PartVIISectionAGrp/PersonNm7KEVIN DONNELLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8RICK MASSA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt71200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8104155
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/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8MANAGER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01907
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01607641
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt04377
IRS990/InsuranceGrp/TotalAmt051957
IRS990/InvestmentIncomeGrp/ExclusionAmt031283
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt031283
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01569232
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01294266
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01670284
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04061482
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03891744
IRS990/LandBldgEquipCostOrOtherBssAmt05562028
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01509247
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
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 BENEFICAL USES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05862911
IRS990/NetAssetsOrFundBalancesEOYAmt05767811
IRS990/NetUnrelatedBusTxblIncmAmt036796
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05862911
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05767811
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt016793
IRS990/OfficeExpensesGrp/TotalAmt016270
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04415541
IRS990/OtherAssetsTotalGrp/EOYAmt04288235
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0153834
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1VEHICLE OPERATING
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3WEED CONTROL
IRS990/OtherExpensesGrp/TotalAmt0178121
IRS990/OtherExpensesGrp/TotalAmt143960
IRS990/OtherExpensesGrp/TotalAmt241652
IRS990/OtherExpensesGrp/TotalAmt337317
IRS990/OtherLiabilitiesGrp/BOYAmt04409211
IRS990/OtherLiabilitiesGrp/EOYAmt04409211
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/Desc0HYDRO-PLANT
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt067111
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt067111
IRS990/OtherRevenueTotalAmt067111
IRS990/OtherSalariesAndWagesGrp/TotalAmt0577131
IRS990/OtherSourcesGrossIncomeAmt098394
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt053937
IRS990/PensionPlanContributionsGrp/TotalAmt038106
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02780
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt042442
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030152
IRS990/PrincipalOfficerNm0RICK MASSA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01509247
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01509247
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013678
IRS990/PYInvestmentIncomeAmt044152
IRS990/PYOtherExpensesAmt0704531
IRS990/PYOtherRevenueAmt018890
IRS990/PYProgramServiceRevenueAmt01427045
IRS990/PYRevenuesLessExpensesAmt0-115230
IRS990/PYSalariesCompEmpBnftPaidAmt0914464
IRS990/PYTotalExpensesAmt01618995
IRS990/PYTotalRevenueAmt01503765
IRS990/ReconcilationRevenueExpnssAmt0-95100
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0268952
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0714096
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt028502
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028502
IRS990ScheduleD/EquipmentGrp/BookValueAmt0720120
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01184700
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01904820
IRS990ScheduleD/ExpensesSubtotalAmt01702741
IRS990ScheduleD/LandGrp/BookValueAmt0120000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04203591
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt184644
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNMATURED SAFETY OF DAMS CHARGES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03051624
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0457082
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03508706
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04409211
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SAFETY OF DAMS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01607641
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03891744
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04288235
IRS990ScheduleD/TotalExpensesPerForm990Amt01702741
IRS990ScheduleD/TotalLiabilityAmt04409211
IRS990ScheduleD/TotalRevenuePerForm990Amt01607641
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01607641
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01702741
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ACQUIRE, FURNISH, PROVIDE FOR, AND DISTRIBUTE TO THE LANDS OF THE SHAREHOLDERS OF THE ASSOCIATION AN ADEQUATE SUPPLY OF WATER FOR THE IRRIGATION THEREOF; AND TO DIVERT, STORE, DEVELOP, PUMP, CARRY AND DISTRIBUTE WATER FOR IRRIGATION AND ALL OTHER BENEFICAL USES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SHAREHOLDERS ARE LAND OWNERS WITHIN BOUNDARIES OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PURSUANT TO THE ASSOCIATION'S BYLAWS, DIRECTORS ARE ELECTED BY THE SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ARTICLES III AND IV OF THE BYLAWS MAY BE AMENDED BY A 2/3 MAJORITY VOTE OF THE BOARD OF DIRECTORS AT A REGULAR MEETING OF THE BOARD OF DIRECTORS AND MAY THEN BE EFFECTIVE ONLY IF THE RESOLUTION OF THE BOARD OF DIRECTORS SO AMENDING THE BYLAWS IS RATIFIED BY A MAJORITY VOTE OF THE SHAREHOLDERS PRESENT AND ENTITLED TO VOTE, AS PROVIDED IN ARTICLE V AT ANY REGULAR ANNUAL MEETING OF THE SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. THE BUDGET COMMITTEE REPORTS TO THE BOARD OF DIRECTORS, BUT IT DOES NOT MAKE THE FINAL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS RECEIVES A DRAFT COPY OF THE FORM 990 TO REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010698313
IRS990/TotalAssetsEOYAmt010609327
IRS990/TotalAssetsGrp/BOYAmt010698313
IRS990/TotalAssetsGrp/EOYAmt010609327
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01702741
IRS990/TotalGrossUBIAmt067111
IRS990/TotalLiabilitiesBOYAmt04835402
IRS990/TotalLiabilitiesEOYAmt04841516
IRS990/TotalLiabilitiesGrp/BOYAmt04835402
IRS990/TotalLiabilitiesGrp/EOYAmt04841516
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05862911
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05767811
IRS990/TotalOtherCompensationAmt042138
IRS990/TotalProgramServiceRevenueAmt01509247
IRS990/TotalReportableCompFromOrgAmt0108105
IRS990/TotalRevenueGrp/ExclusionAmt031283
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01509247
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01607641
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt067111
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010698313
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010609327
IRS990/TravelGrp/TotalAmt0198
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0828 8TH STREET
IRS990/USAddress/CityNm0ORLAND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095963
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK MASSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05308654126
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORLAND UNIT WATER USERS'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
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/PreparerFirmEIN0832061628
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HORTON MCNULTY & SAETEURN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 INDEPENDENCE CIRCLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095973
ReturnHeader/PreparerPersonGrp/PhoneNum05305887427
ReturnHeader/PreparerPersonGrp/PreparationDt02021-04-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOY L MCNULTY
ReturnHeader/ReturnTs02021-04-05T22:37:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MASSA
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,609,327
Liabilities
$4,841,516
Net assets
$5,767,811
Revenue
$1,607,641
Expenses
$1,702,741
Net income
-$95,100
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