2024-11-14T17:54:29-06:00 2023-12-31 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY STE 100 MERIDIAN ID 83642 990 2023-01-01 820182610 IDAHO WATER USERS ASSOCIATION INC IDAH 2083446690 101 S CAPITAL BLVD 305 BOISE ID 83702 PAUL ARRINGTON EXECUTIVE DIRECTOR 2083446690 2024-11-13 1 1 CHERYL GUIDDY P00266294 2083338965 2024-11-12 2023 2024-10-15 13:58:12Z PAUL ARRINGTON 101 S CAPITAL BLVD 305 BOISE ID 83702 733773 0 X WWW.IWUA.ORG X 1956 ID TO ASSIST IN THE DEVELOPMENT, CONSERVATION AND UTILIZATION OF IDAHO'S WATER RESOURCES. 26 26 3 27 0 0 7540 0 627571 713796 7536 19977 0 0 642647 733773 0 0 0 0 300641 386598 0 0 0 312855 332776 613496 719374 29151 14399 1100459 938350 370869 194361 729590 743989 IDAHO WATER USERS ASSOCIATION IS AN ORGANIZATION FOUNDED TO PROMOTE, AID AND ASSIST THE DEVELOPMENT, CONTROL, CONSERVATION, PRESERVATION AND UTILIZATION OF THE WATER RESOURCES OF THE STATE OF IDAHO AND TO COOPERATE WITH SIMILAR ORGANIZATIONS IN OTHER STATES. 0 0 ANNUAL CONVENTION - TO INFORM MEMBERS, ATTORNEYS AND AGENCY PERSONNEL ABOUT WATER RESOURCES, CONSERVATION, SUPPLY ALTERNATIVES AND OUTLOOK FOR THE COMING YEAR. WE HAD 253 PEOPLE REGISTER. SEMINAR AND DITCHRIDER WORKSHOPS - PROVIDED SUMMER SEMINAR AND WORKSHOP TO EDUCATE MEMBERS, ATTORNEYS AND AGENCY PERSONNEL WHO PROTECT, DEVELOP AND MANAGE IDAHO'S WATER RESOURCES. WE HAD 167 PEOPLE REGISTER. PESTICIDE APPLICATOR RECERTIFICATION WORKSHOPS - TO EDUCATE THE WORKERS OF OUR MEMBERS WHO ARE OUT IN THE FIELD THAT DO THE HANDS-ON WORK REGARDING SAFETY, PUBLIC RELATIONS, LEGAL ISSUES, WATER MEASUREMENT, PERSONAL PROTECTION, COMPLIANCE WITH GOVERNMENT REGULATIONS, CHEMICAL USE AND SAFETY, EQUIPMENT CALIBRATION AND PLANT IDENTIFICATION. WE HAD 123 PEOPLE REGISTER. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 3 1 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 X THE ORGANIZATION 2083446690 1010 JEFFERSON ST SUITE 101 BOISE ID 83702 RANDY BROWN PRESIDENT 2.00 X X 0 0 0 RON PLATT 1ST VICE PRESIDENT 2.00 X X 0 0 0 BARNEY METZ 2ND VICE PRESIDENT 2.00 X X 0 0 0 DAN DAVIDSON PAST PRESIDENT 2.00 X X 0 0 0 MIKE RASMUSSEN DIRECTOR 2.00 X 0 0 0 GARY DIXON DIRECTOR 2.00 X 0 0 0 TONY DIXEY DIRECTOR 2.00 X 0 0 0 DON TERRY DIRECTOR 2.00 X 0 0 0 ROGER BLASS DIRECTOR 2.00 X 0 0 0 BART PATTERSON DIRECTOR 2.00 X 0 0 0 JOHN EELLS DIRECTOR 2.00 X 0 0 0 LYNN KEETCH DIRECTOR 2.00 X 0 0 0 GREG SHENTON DIRECTOR 2.00 X 0 0 0 KEVIN LAKEY DIRECTOR 2.00 X 0 0 0 GREG CURTIS DIRECTOR 2.00 X 0 0 0 CARL HAYES DIRECTOR 2.00 X 0 0 0 DENNIS UJIIYE DIRECTOR 2.00 X 0 0 0 HAROLD MOHLMAN DIRECTOR 2.00 X 0 0 0 SHAWN TISCHENDORF DIRECTOR 2.00 X 0 0 0 HEATHER RICE DIRECTOR 2.00 X 0 0 0 RANDY HILLMAN DIRECTOR 2.00 X 0 0 0 MIKE FAULKNER DIRECTOR 2.00 X 0 0 0 DYLAN LAWRENCE DIRECTOR 2.00 X 0 0 0 HAL ANDERSON DIRECTOR 2.00 X 0 0 0 JOHN SIMPSON DIRECTOR 2.00 X 0 0 0 AARON DALLING DIRECTOR 2.00 X 0 0 0 PAUL ARRINGTON EXECUTIVE DIRECTOR 60.00 X 183074 0 15309 183074 0 15309 1 0 1 0 0 MEMBERSHIP DUES 813910 485515 485515 CONVENTION INCOME 813910 144532 144532 SEMINAR/WORKSHOPS 813910 83749 83749 713796 19977 19977 733773 713796 0 19977 198383 101907 4981 59974 21353 17077 16896 12241 10662 39892 61300 614 3766 SEMINARS AND WORKSHOPS 60558 LEGISLATIVE EXPENSES 42951 DUES 23929 AG. WATER SAFETY 18988 23902 719374 317662 70611 755823 850759 1433 6545 4990 0 4701 500 12900 11548 1966 1352 13884 8583 1100459 938350 13084 49473 345536 137940 12249 6948 370869 194361 X 729193 738575 397 5414 729590 743989 1100459 938350 14399 0 X X 0 1 X 1 0 0 0 1 485515 98969 35404 134373 145655 -11282 12900 11548 1352 1352 OPERATING LEASE LIABILITY 6948 6948 X 733773 0 733773 0 733773 719374 0 719374 0 719374 PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR CALENDAR YEAR 2023 OR 2022. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION'S INCOME TAX RETURNS ARE NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2020. X 0 0 0 PAUL ARRINGTON EXECUTIVE DIRECTOR 183074 0 0 0 0 0 10309 0 5000 0 198383 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS AND SIGNS THE FORM 990 TAX RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS INDEPENDENTLY REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S SALARY ANNUALLY BASED ON HIS PERFORMANCE AND COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS AT SIMILARLY SITUATED ORGANIZATIONS. THE PROCESS IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.