2024-04-22T10:34:40-05:00 2023-10-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-11-01 916075954 UNION HILL WATER ASSOCIATION UNIO 4254971812 5020 236TH AVENUE NE REDMOND WA 980538412 STEVE SERGEV SECRETARY/TREASURER 4254971812 2024-04-12 1 STEVE SERGEV XXX-XX-XXXX 1 ALLEN GILBERT CPA P01380103 4252506100 2024-04-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVE SERGEV 5020 236TH AVENUE NE REDMOND WA 980538412 3466051 0 X WWW.UHWA.ORG X 1966 WA PROVIDE WATER SERVICE TO MEMBERS. 5 5 7 0 0 0 0 0 2995567 3220622 20836 245429 29051 0 3045454 3466051 0 0 0 0 506060 566484 0 0 0 1498054 1660575 2004114 2227059 1041340 1238992 25343536 26239030 6051721 5566280 19291815 20672750 PROVIDE WATER SERVICES TO MEMBERS. 0 0 PROVIDE WATER TO MEMBERS OF THE ASSOCIATION. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 7 1 0 0 0 0 0 3220622 245429 0 0 0 X 5 5 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 WA X TERESA FOWLKES 4254971812 5020 236TH AVENUE NE REDMOND WA 980538412 AL SPENCER PRESIDENT 3.00 X X 6500 0 0 STEVE SERGEV SECRETARY/TREASURER 2.00 X X 4800 0 0 RICHARD HARDESTY DIRECTOR 2.00 X 4800 0 0 COLBY CAYWOOD VICE PRESIDENT 2.00 X X 5200 0 0 JIM KLEPPE DIRECTOR 2.00 X 4800 0 0 TERESA FOWLKES GENERAL MANAGER 25.00 X 105381 0 3024 131481 0 3024 1 0 0 0 0 WATER SALES 221000 3183531 3183531 MISC INCOME 221000 21364 21364 OTHER UNRESTRICTED REV 221000 10927 10927 INSTALLATION 221000 4800 4800 3220622 245429 245429 3466051 3220622 0 245429 141659 315693 28122 40801 40209 10057 19268 13887 40303 23307 15214 278020 811052 84283 SOURCE OF SUPPLY 145784 BUSINESS TAXES 112738 MAINTENANCE AND DISTRIB 93925 MISC EXPENSES 12737 2227059 323027 313759 5845920 6596349 473945 362053 50797 55404 31813769 13213593 18449093 18600176 200754 311289 25343536 26239030 143084 141971 5908637 5424309 6051721 5566280 X 11431427 11573370 0 0 7860388 9099380 19291815 20672750 25343536 26239030 X 1238992 141943 X X 0 1 X 1 0 1037884 1037884 803063 294209 508854 1705476 870558 834918 28267346 12048826 16218520 18600176 X 3466051 0 3466051 0 3466051 2227059 0 2227059 0 2227059 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(12) FOR THE NET INCOME GENERATED FROM PROGRAM ACTIVITIES. UNRELATED BUSINESS INCOME, AS DEFINED IN THE IRC, IS TAXABLE TO THE EXTENT OF NET GAINS REALIZED. MANAGEMENT EVALUATES ITS INCOME TAX POSITIONS ON A REGULAR BASIS AND BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT COULD RESULT IN ADDITIONAL TAXES TO THE ASSOCIATION. THE ASSOCIATION HAS NOT RECOGNIZED ANY INTEREST OR PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE ASSOCIATION FILES U.S. INFORMATION RETURNS AND UNRELATED BUSINESS INCOME TAX RETURNS. ALL TAX RETURNS FILED FOR TAX YEARS AFTER 2015 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION A, LINE 6 ANY BONAFIDE OWNER OF PROPERTY WITHIN THE UNION HILL WATER ASSOCIATION SERVICE AREA MAY BE GRANTED MEMBERSHIP BY THE BOARD OF TRUSTEES PROVIDED THAT THE OWNER SIGNS AN AGREEMENT FOR PURCHASE OF WATER AND PAYS THE APPROPRIATE MEMBERSHIP FEE. FORM 990, PART VI, SECTION A, LINE 7A THE MEETING OF MEMBERS OF THE ASSOCIATION TO ELECT BOARD OF TRUSTEES AND APPROVE ACTIONS OF THE BOARD FOR THE PRECEDING YEAR IS HELD ANNUALLY ON THE SECOND WEDNESDAY OF EACH FEBRUARY. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS PROVIDE FOR CERTAIN RESTRICTIONS ON THE BOARD OR ACTIONS OF THE BOARD THAT MUST BE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO EACH BOARD MEMBER PRIOR TO SIGNING BY AN OFFICER. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY WAS ADOPTED AT ITS MAY 2010 REGULAR MONTHLY BOARD MEETING WITH ANNUAL REVIEWS SCHEDULED. TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY AND ARE REQUIRED TO DISCLOSE ANY INTERESTS IN AN ASSOCIATION TRANSACTION, ISSUE OR DECISION WHERE HE OR SHE (INCLUDING BUSINESS OR OTHER NONPROFIT AFFILIATION), THEIR FAMILIES AND/OR SIGNIFICANT OTHERS, EMPLOYERS, OR CLOSE ASSOCIATES MAY RECEIVE A BENEFIT, OR GAIN. AFTER MAKING SUCH DISCLOSURE, THE TRUSTEE OR KEY EMPLOYEE WILL NOT PARTICIPATE IN THE DISCUSSION, VOTE ON THE QUESTION OR DISCLOSE ANY ASSOCIATION INFORMATION NOT GENERALLY AVAILABLE TO ASSOCIATION MEMBERS TO ANYONE THAT MAY RECEIVE A BENEFIT, OR GAIN. FORM 990, PART VI, SECTION C, LINE 19 ANNUAL AUDIT AVAILABLE AT ANNUAL MEMBERS' MEETING HELD IN FEBRUARY AND UPON REQUEST. GOVERNING DOCUMENTS AVAILABLE UPON REQUEST AT OFFICE. FORM 990, PART XI, LINE 9: MEMBERSHIPS ISSUED 125,651. CONTRIBUTIONS IN AID OF CONSTRUCTION 16,292. FORM 990 PART XII, LINE 2C: THE ORGANIZATION'S PROCESS FOR SELECTING AN INDEPENDENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE YEAR.