2026-06-29T09:21:17-07:00 2025-12-31 261262413 Petersen CPAs & Advisors PLLC 3702 Kern Way Yakima WA 98902 990 2025-01-01 851084399 Naches Cowiche Canal Association NACH 5094576214 PO Box 9365 Yakima WA 98908 Mike Price President 2026-06-29 true Angela M Pratt CPA P00234617 5095751040 X 2025 2025-03-06 01:10:19Z Mike Price PO Box 9365 Yakima WA 98908 884930 false X nachescowichecanalassociation.com X 1881 WA TO PROVIDE WATER FOR IRRIGATION. 6 6 8 0 27312 792272 850723 2199 4864 2031 794471 884930 0 0 405634 398056 0 0 361382 366124 767016 764180 27455 120750 780923 773592 113243 155959 667680 617633 TO PROVIDE WATER FOR IRRIGATION. false false OPERATE AND MAINTAIN AN IRRIGATION CANAL AND PROVIDE IRRIGATION SERVICES TO MEMBERS. false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 8 true false false false false false 843100 41830 false false false X 6 6 false false false false true true false true false false false true false false false false false false Karen Maranto 5094576214 PO Box 9365 Yakima WA 98908 Mike Price President 67.00 0.00 X X 300 0 0 Rich Sanislo Board Member 15.00 0.00 X 300 0 0 Jeff Baker Vice President 15.00 0.00 X X 250 0 0 Karen Maranto Board Member 9.00 0.00 X 150 0 0 Mauricio Peralta Board Member 9.00 0.00 X 100 0 0 Darrell Phillips Board Member 3.00 0.00 X 100 0 0 1200 0 false false false 0 27312 27312 Late Fees & Interest 221000 7623 7623 Member Assessments & Fees 221000 843100 843100 850723 64 64 0 0 0 4800 4800 4800 4800 0 0 0 Other Income 900099 2031 2031 2031 884930 857618 0 0 0 0 1200 0 303653 8056 45932 39215 0 5233 42443 0 0 0 45032 49 22361 0 0 23718 234 0 0 5858 0 47085 23761 REPAIR & MAINTENANCE 148520 Other expenses 1074 BANK FEES 542 DUES & SUBSCRIPTIONS 214 0 764180 0 0 0 289664 193259 0 0 0 0 0 0 0 0 1343499 763166 491259 580333 0 0 0 0 0 780923 773592 1518 14517 99643 141442 12082 113243 155959 X 667680 617633 667680 617633 780923 773592 120750 -170797 X X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 127750 127750 827172 553718 273454 64833 34550 30283 323744 174898 148846 580333 Form 990, Part VI, Section A, Line 6 Members have water shares in our service area. Form 990, Part VI, Section A, Line 8b The Organization does not have a committee with the authority to act on behalf of the governing body. Form 990, Part VI, Section B, Line 11b The 990 is reviewed at the shareholder meeting. Form 990, Part VI, Section C, Line 19 No documents available to the public. Form 990, Part XII, Line 1 The Organization previously reported on the cash basis of accounting. During the current year, management determined that reporting on the modified cash basis more appropriately reflects the Organizations financial position and operations by including certain accrued liabilities and capital assets. Accordingly, the current year Form 990 has been prepared using the modified cash basis of accounting for improved financial statement presentation and consistency with the Organizations records. Prior Period Adjustment The Organization recorded a prior period adjustment in the current year of approximately $171,000 to correct misstatements in previously reported amounts. The adjustment relates to the proper classification and presentation of fixed assets and related accumulated depreciation in prior years. Beginning net assets have been restated to reflect the correction. The adjustment had no material impact on the Organizations current year results of operations.