Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 9.5% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Up$10,616,432
Up $7,105 (+0.1%) from 2020
Net Assets
Down$5,594,822
Down $172,989 (-3.0%) from 2020
Liabilities
Up$5,021,610
Up $180,094 (+3.7%) from 2020
Revenue
Up$1,649,167
Up $41,526 (+2.6%) from 2020
Expenses
Up$1,822,156
Up $119,415 (+7.0%) from 2020
Net Income
Down-$172,989
Down $77,889 (-82%) from 2020
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,891,744 | $3,846,430 | ▼ $45,314 |
| Investments in Publicly Traded Securities | $1,294,266 | $1,614,404 | ▲ $320,138 |
| Savings and Temporary Cash Investments | $714,096 | $513,767 | ▼ $200,329 |
| Cash and Non-Interest-Bearing Accounts | $215,396 | $307,521 | ▲ $92,125 |
| Accounts Receivable | $175,438 | $149,177 | ▼ $26,261 |
| Prepaid Expenses and Deferred Charges | $30,152 | $25,223 | ▼ $4,929 |
| Total Assets | $10,609,327 | $10,616,432 | ▲ $7,105 |
| Other Assets Total | $4,288,235 | $4,159,910 | ▼ $128,325 |
| Liabilities | |||
| Other Liabilities | $4,409,211 | $4,409,211 | → $0 |
| Accounts Payable and Accrued Expenses | $129,887 | $311,755 | ▲ $181,868 |
| Deferred Revenue | $302,418 | $300,644 | ▼ $1,774 |
| Total Liabilities | $4,841,516 | $5,021,610 | ▲ $180,094 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,767,811 | $5,594,822 | ▼ $172,989 |
| Total Net Assets Fund Balance | $5,767,811 | $5,594,822 | ▼ $172,989 |
| Total Liabilities and Net Assets / Fund Balance | $10,609,327 | $10,616,432 | ▲ $7,105 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,919,064 | $530,369 | $3,449,433 |
| Equipment | $807,366 | $1,364,747 | $2,172,113 |
| Land | $120,000 | - | $120,000 |
| Buildings | - | $28,502 | $28,502 |
| Other Assets Org | $62,098 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Rick Massa | Manager | FT | $107,199 | $48,679 | $155,878 |
| Kevin Donnelley | President | - | $1,100 | - | $1,100 |
| Darin Titus | Vice-preside | - | $550 | - | $550 |
| Gino Romano | Treasurer | - | $550 | - | $550 |
| Kelly Douglass | Director | - | $550 | - | $550 |
| James Paschall | Secretary | - | $500 | - | $500 |
| Nick Beglinger | Director | - | $450 | - | $450 |
| Shane Stricker | Director | - | $300 | - | $300 |
| Richard Martin | Former Secre | - | $150 | - | $150 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Golden State Bridge INC | Repair Work | 3701 MALLARD DRIVE, Benecia, CA 94510 | $106,407 |
| Line Item | Amount |
|---|---|
| Other Expenses | $947,574 |
| Salaries, Compensation, and Employee Benefits | $874,582 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $495,863 |
| Depreciation Depletion | - | - | - | $253,336 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $155,323 |
| Other Employee Benefits | - | - | - | $138,872 |
| Insurance | - | - | - | $49,647 |
| Payroll Taxes | - | - | - | $47,940 |
| Fees for Services Legal | - | - | - | $45,192 |
| Pension Plan Contributions | - | - | - | $36,584 |
| Other Expenses | - | - | - | $17,282 |
| Office Expenses | - | - | - | $16,693 |
| Occupancy | - | - | - | $16,550 |
| All Other Expenses | - | - | - | $16,265 |
| Fees for Services Accounting | - | - | - | $12,100 |
| Information Technology | - | - | - | $2,985 |
| Travel | - | - | - | $1,932 |
| Advertising | - | - | - | $566 |
| Total Functional Expenses | $0 | $0 | $0 | $1,822,156 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,822,156 |
| Total Expenses per Audited Statements | $1,822,156 |
| Total Expenses per Form 990 | $1,822,156 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Safety of Dams Payable | $4,409,211 |
“Shareholders are land owners within boundaries of the association.”
“Pursuant to the association's bylaws, directors are elected by the shareholders.”
“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.”
“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.”
“The board of directors receives a draft copy of the form 990 to review before it is filed.”
“Governing documents, policies, and financial statements are available upon request.”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 129887 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 311755 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 175438 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 149177 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ACQUIRE AND DISTRIBUTE TO THE LANDS OF SHAREHOLDERS WATER FOR IRRIGATION AND OTHER BENEFICIAL USES. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 566 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 16265 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RICK MASSA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5308654126 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 828 8TH STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ORLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95963 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 215396 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 307521 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 155323 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 106407 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 3701 MALLARD DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | BENECIA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 94510 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | GOLDEN STATE BRIDGE INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | REPAIR WORK |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 8436 |
| IRS990/CYOtherExpensesAmt | 0 | 947574 |
| IRS990/CYOtherRevenueAmt | 0 | 18298 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1622433 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -172989 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 874582 |
| IRS990/CYTotalExpensesAmt | 0 | 1822156 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1649167 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 302418 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 300644 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 253336 |
| IRS990/Desc | 0 | ORLAND 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/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12100 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 45192 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 48679 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NICK BEGLINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KELLY DOUGLASS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SHANE STRICKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICHARD MARTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES PASCHALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GINO ROMANO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DARIN TITUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KEVIN DONNELLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RICK MASSA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 450 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 550 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 550 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 550 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 1100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 107199 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | FORMER SECRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE-PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1907 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1649167 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2985 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 49647 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 8436 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8436 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1294266 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1614404 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1923618 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3891744 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3846430 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5770048 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1622433 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5767811 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5594822 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5767811 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5594822 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 16550 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16693 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4288235 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4159910 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 138872 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | VEHICLE OPERATING |
| IRS990/OtherExpensesGrp/Desc | 2 | WEED CONTROL |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 422137 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 50334 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 42555 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 17282 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4409211 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4409211 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 221000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | HYDRO-PLANT |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 18298 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 18298 |
| IRS990/OtherRevenueTotalAmt | 0 | 18298 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 495863 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 26734 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 47940 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 36584 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 30152 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 25223 |
| IRS990/PrincipalOfficerNm | 0 | RICK MASSA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1622433 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1622433 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 31283 |
| IRS990/PYOtherExpensesAmt | 0 | 729490 |
| IRS990/PYOtherRevenueAmt | 0 | 67111 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1509247 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -95100 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 973251 |
| IRS990/PYTotalExpensesAmt | 0 | 1702741 |
| IRS990/PYTotalRevenueAmt | 0 | 1607641 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -172989 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 714096 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 513767 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 28502 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 28502 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 807366 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1364747 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2172113 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1822156 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 120000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 120000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 4097812 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 62098 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | UNMATURED SAFETY OF DAMS CHARGES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OTHER ASSETS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2919064 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 530369 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3449433 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4409211 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SAFETY OF DAMS PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1649167 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3846430 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 4159910 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1822156 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4409211 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1649167 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1649167 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1822156 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 107199 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 43974 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 4705 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | RICK MASSA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 155878 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SHAREHOLDERS ARE LAND OWNERS WITHIN BOUNDARIES OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PURSUANT TO THE ASSOCIATION'S BYLAWS, DIRECTORS ARE ELECTED BY THE SHAREHOLDERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF DIRECTORS RECEIVES A DRAFT COPY OF THE FORM 990 TO REVIEW BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 10609327 |
| IRS990/TotalAssetsEOYAmt | 0 | 10616432 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 10609327 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 10616432 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 16 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1822156 |
| IRS990/TotalGrossUBIAmt | 0 | 18298 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4841516 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5021610 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4841516 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5021610 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5767811 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5594822 |
| IRS990/TotalOtherCompensationAmt | 0 | 48679 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1622433 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 111349 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 8436 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1622433 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1649167 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 18298 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 10609327 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 10616432 |
| IRS990/TravelGrp/TotalAmt | 0 | 1932 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 828 8TH STREET |
| IRS990/USAddress/CityNm | 0 | ORLAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 95963 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICK MASSA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5308654126 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-03-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ORLAND UNIT WATER USERS' |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ORLA |
| ReturnHeader/Filer/EIN | 0 | 941275482 |
| ReturnHeader/Filer/PhoneNum | 0 | 5308654126 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 828 8TH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ORLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95963 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 832061628 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HORTON MCNULTY & SAETEURN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 55 INDEPENDENCE CIRCLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHICO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95973 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5305887427 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-03-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOY L MCNULTY |
| ReturnHeader/ReturnTs | 0 | 2022-03-24T17:55:07-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | RICK |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MASSA |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.