Civic Intelligence

Orland Unit Water Users' Association

990 • Fiscal year 2023 • EIN 94-1275482

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 08, 2024

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

86th percentile

0.59x

Higher debt load relative to assets than 86% of similar nonprofits.

2023 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

3.88x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2023

Net Margin

14th percentile

-3.7%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

78th percentile

$174,077

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2023 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2023

Asset Growth

91st percentile

28%

Faster asset growth than 91% of similar nonprofits.

2023 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

8.6%

Faster revenue growth than 63% of similar nonprofits.

2023 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$13,125,315

Up $2,837,552 (+28%) from 2022

Net Assets

Down

$5,426,854

Down $74,181 (-1.3%) from 2022

Liabilities

Up

$7,698,461

Up $2,911,733 (+61%) from 2022

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin14th percentile

Revenue

Up

$1,984,681

Up $157,424 (+8.6%) from 2022

Expenses

Up

$2,058,862

Up $137,818 (+7.2%) from 2022

Net Income

Up

-$74,181

Up $19,606 (+21%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth91st 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

2023

Assets$13,125,315
Liabilities$7,698,461
Net Assets$5,426,854
Open 2023 Filing

Operations Trend

Revenue Growth63rd 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

2023

Revenue$1,984,681
Expenses$2,058,862
Net Income-$74,181
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 8, 2024
Return Version
2023v4.0
Gross Receipts
$1,984,681
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$3,598,854$3,363,218▼ $235,636
Investments in Publicly Traded Securities$1,767,209$2,134,551▲ $367,342
Accounts Receivable$210,597$329,044▲ $118,447
Savings and Temporary Cash Investments$336,301$219,607▼ $116,694
Cash and Non-Interest-Bearing Accounts$202,282$171,462▼ $30,820
Prepaid Expenses and Deferred Charges$16,154$19,019▲ $2,865
Total Assets$10,287,763$13,125,315▲ $2,837,552
Other Assets Total$4,156,366$6,888,414▲ $2,732,048
Liabilities
Other Liabilities$4,298,981$7,188,750▲ $2,889,769
Deferred Revenue$339,602$322,324▼ $17,278
Accounts Payable and Accrued Expenses$148,145$187,387▲ $39,242
Total Liabilities$4,786,728$7,698,461▲ $2,911,733
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,501,035$5,426,854▼ $74,181
Total Net Assets Fund Balance$5,501,035$5,426,854▼ $74,181
Total Liabilities and Net Assets / Fund Balance$10,287,763$13,125,315▲ $2,837,552

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,772,489$676,943$3,449,432
Equipment$463,593$1,708,933$2,172,526
Land$120,000-$120,000
Buildings$7,136$31,560$38,696
Other Assets Org$127,962--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick MassaManagerFT$128,375$45,702$174,077
Kevin DonnelleyPresident-$1,100-$1,100
Kelly DouglassDirector-$500-$500
Darin TitusVice-preside-$450-$450
Richard MartinSecretary-$450-$450
Shane StrickerDirector-$450-$450
James PaschallTreasurer-$350-$350
Gino RomanoDirector-$250-$250
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,879,026
Investment Income
$86,390
Other Revenue
$19,265
Change in Net Assets
$-74,181

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,984,681
Total Revenue per Audited Statements
$1,984,681
Total Revenue per Form 990
$1,984,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,167,998
Other Expenses$890,864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$699,548
Depreciation Depletion---$243,486
Other Employee Benefits---$179,180
Current Officers, Directors, Trustees, and Key Employees---$177,727
Fees for Services Legal---$116,390
Insurance---$74,145
Payroll Taxes---$65,901
Pension Plan Contributions---$45,642
Other Expenses---$29,185
All Other Expenses---$26,024
Office Expenses---$20,759
Occupancy---$16,125
Fees for Services Accounting---$13,125
Information Technology---$3,903
Travel---$2,947
Advertising---$619
Total Functional Expenses$0$0$0$2,058,862

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,058,862
Total Expenses per Audited Statements$2,058,862
Total Expenses per Form 990$2,058,862
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$4,188,750
Sggr Loan Repayment$3,000,000
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

“Documentation by committee explanation there are no committees with authority to act on behalf of the board of directors. The budget comittee 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
2024-03-08
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
18

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 Appendix370 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.

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01708933
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IRS990ScheduleD/ExpensesSubtotalAmt02058862
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12874012
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2127962
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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/ExplanationTxt4DOCUMENTATION BY COMMITTEE EXPLANATION THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. THE BUDGET COMITTEE 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
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/USAddress/ZIPCd095963
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK MASSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05308654126
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORLAND UNIT WATER USERS'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ORLA
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ReturnHeader/Filer/PhoneNum05308654126
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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/PreparationDt02024-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOY L MCNULTY
ReturnHeader/ReturnTs02024-03-15T11:54:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MASSA
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,125,315
Liabilities
$7,698,461
Net assets
$5,426,854
Revenue
$1,984,681
Expenses
$2,058,862
Net income
-$74,181
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