2024-11-14T13:29:06-05:00 2023-12-31 930718861 WICKS EMMETT LLP 358 NE WINCHESTER ST - PO BOX 2350 ROSEBURG OR 974703327 990 2023-01-01 930549823 UMPQUA BASIN WATER ASSOCIATION INC UMPQ 5416725559 4972 NW GARDEN VALLEY ROAD ROSEBURG OR 97471 BRAD JOHNSON GENERAL MANAGER 5416725559 2024-11-13 true true STEVEN B OLESON P00294805 5416734423 2024-11-13 2023 2024-10-15 13:58:12Z EXTENSION APPROVED THRU 11152024 BRAD JOHNSON 4972 NW GARDEN VALLEY ROAD ROSEBURG OR 97471 2986451 false X UBWA.ORG X 1965 OR WATER SALES AND RELATED SERVICES TO ASSOCIATION MEMBERS 7 7 11 0 0 2744974 2913217 21698 -46694 41138 35394 2807810 2901917 0 0 936286 971137 0 0 1522646 1692947 2458932 2664084 348878 237833 13807134 13810678 3894097 3576506 9913037 10234172 WATER SALES AND RELATED SERVICES TO ASSOCIATION MEMBERS false false 2664084 2913217 WATER SALES AND RELATED SERVICES TO ASSOCIATION MEMBERS. 2664084 false false false false false false false false false true false true false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 7 0 11 true false false false false false 2907789 40822 false false false X 7 7 false false false false true true false true true false false false true false true true true true true false X BRAD JOHNSON 5416725559 4972 NW GARDEN VALLEY ROAD ROSEBURG OR 97471 SCOTT ADAMS DIRECTOR 1.00 X 0 0 0 LEVI AITON DIRECTOR 1.00 X 0 0 0 KEVIN BUNNELL DIRECTOR 1.00 X 0 0 0 JEFF BYERS DIRECTOR 1.00 X 0 0 0 ROMEY WARE DIRECTOR 1.00 X 0 0 0 MICHAEL BRINKLEY CHAIRMAN 1.00 X X 0 0 0 CURTIS SANDFORT VICE-CHAIRMA 1.00 X X 0 0 0 SAM CARTER SECRETARY/TR 1.00 X X 0 0 0 BRAD JOHNSON GENERAL MANA 40.00 X 134385 0 16173 134385 16173 1 false true false WATER SALES AND SERVICE 221000 2907789 2907789 SERVICE CHARGES 221000 5428 5428 2913217 37840 37840 84534 -84534 -84534 -84534 PATRONAGE DIVIDEND 221000 34894 34894 OTHER INCOME 221000 500 500 35394 2901917 2828683 73234 163420 578821 162144 66752 385 22140 10543 24741 22186 192403 2259 219202 668886 45375 REPAIRS AND MAINTENANCE 325731 PLANT MATERIALS AND SUPPL 59187 COST OF MATERIALS 31168 DUES, FEES, AND SUBSCRIPT 30506 38235 2664084 0 0 0 800 800 2024441 2373983 392434 164093 136828 355595 27389977 18779754 9058606 8610223 1371157 1456140 802176 830317 4952 3787 15740 15740 13807134 13810678 247129 368470 50658 50727 3422670 2982279 173640 175030 3894097 3576506 X 66650 68450 6793968 6817018 3052419 3348704 9913037 10234172 13807134 13810678 X 237833 58452 24850 X false true X true false 275768 275768 619419 561204 58215 25833634 18218550 7615084 661156 661156 8610223 COBANK - REQUIRED INVESTMENT 830317 C 830317 CONTINGENT DEPOSIT FEES 168465 HOOKUP FEE LIABILITY 6565 175030 2949826 58452 58452 2891374 10543 10543 2901917 2653541 2653541 10543 10543 2664084 X false false false BRAD JOHNSON GENERAL MANAGER 134385 8176 7997 150558 SCHEDULE J, PART III 4B. EFFECTIVE JANUARY 1, 2013, THE ASSOCIATION ESTABLISHED A NON-QUALIFIED TOP HAT DEFERRED COMPENSATION PLAN FOR THE MANAGER. THE ASSOCIATION'S BOARD OF DIRECTORS SHALL DETERMINE BY A VOTE, THE FINANCIAL COMMITMENT THE ASSOCIATION WILL MAKE TO THE PLAN FOR EACH CALENDAR YEAR. THE COMMITMENT BENEFITS SHALL BE PAID ON THE LAST DAY OF THE SIXTH CALENDAR MONTH FOLLOWING EITHER TERMINATION OF EMPLOYMENT, OR REACHING NORMAL RETIREMENT AGE (65), DEPENDING ON THE PARTICIPANT'S SELECTION. PARTICIPANTS ARE 100% VESTED IN THEIR BENEFIT IMMEDIATELY UPON DECLARATION OF THE BENEFIT. FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION PROVIDES WATER AND SERVICES TO MEMBERS. MEMBERSHIPS ARE PURCHASED BY PARTIES INTERESTED IN ACCESSING THE WATER SYSTEM. FORM 990, PAGE 6, PART VI, LINE 7A THE ASSOCIATION'S MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ASSOCIATION'S ANNUAL MEETING. DIRECTORS ARE ELECTED TO THREE-YEAR TERMS, AND REPRESENT EITHER ONE OF SIX GEOGRAPHIC DISTRICTS OR THE ONE MEMBERSHIP-AT-LARGE DIRECTOR POSITION. FORM 990, PAGE 6, PART VI, LINE 11B WHEN THE 990 IS RECEIVED FROM THE ACCOUNTING FIRM WHERE IT IS PREPARED, IT IS GIVEN TO THE GENERAL MANAGER FOR REVIEW. THE GENERAL MANAGER THEN GIVES THE 990 TO THE ACCOUNTING DEPARTMENT FOR REVIEW. THE ACCOUNTING OFFICE WILL OBTAIN SIGNATURES AND PROVIDE BACK TO THE ACCOUNTING FIRM FOR ELECTRONIC FILING. THE 990 IS MADE AVAILABLE TO THE FULL BOARD AT ALL TIMES. FORM 990, PAGE 6, PART VI, LINE 12C THE DIRECTORS, MANAGEMENT AND EMPLOYEES OF THE ASSOCIATION ARE AWARE OF THE CONFLICT OF INTEREST POLICY AND THIS IS ADDRESSED WHENEVER A POTENTIAL CONFLICT MAY BE PRESENT. THE POLICY IS PRIMARILY ENFORCED BY THE GENERAL MANAGER AND FULL DISCLOSURE OF CONFLICTS IS EXPECTED WHEN THE BOARD IS MAKING DECISIONS AND APPROVING OR DIRECTING THE ACTIONS OF MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION FOR THE CEO/GENERAL MANAGER IS DETERMINED BY A REVIEW AND APPROVAL OF THE INDEPENDENT BOARD OF DIRECTORS. THIS IS BASED ON THE RECOMMENDATION OF A SPECIAL COMMITTEE OF THE BOARD SPECIFICALLY SET UP TO MAKE RECOMMENDATIONS ON MANAGEMENT'S COMPENSATION. THE COMMITTEE CONSIDERS THE PAY OF COMPARABLE POSITIONS TO THE EXTENT PRACTICAL AND AVAILABLE. THE BOARD'S REVIEW AND APPROVAL IS CONTEMPORANEOUSLY DOCUMENTED IN THE BOARD MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF OTHER KEY EMPLOYEES IS DETERMINED BY THE GENERAL MANAGER, IN CONSULTATION WITH THE BOARD OF DIRECTORS, AND IS BASED ON COMPARABLE POSITIONS WHEN POSSIBLE, AND ON APPROVED BUDGETED AMOUNTS FOR EACH POSITION. THE BUDGET IS ALSO APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE BY REQUEST FOR PUBLIC INSPECTION. FINANCIAL STATEMENTS ARE NOT AVAILABLE EXCEPT THE AUDITED FINANCIAL STATMENTS ARE AVAILABLE AT THE ASSOCIATION'S ANNUAL MEETING. FORM 990, PART XI, LINE 9 NEW MEMBERSHIP FEES 1,800 ADDITIONS TO CONSTRUCTION RESERVES 23,050 TOTAL 24,850