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Lakeview Water Users Incorporated

Not tax-deductible

Lakeview, ORMutual-benefit / member-servingMutual / membership EIN 93-0208765Revenue $331K in FY2025

On file with the IRS91164 Water Users Ln, 97630-8021 · Lakeview, ORTax-exempt since Dec 1939

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To acquire Water rights and develop resources for the benefit of it's Users

92¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $22K a year · 7% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
24 mo
of spending, in cash
Looks good: 23.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$331K
-5% vs prior year
Spent
$324K
To programs
92%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$331K
FY2025▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$269K
FY2021$295K
FY2022$276K
FY2023$291K
FY2024$347K
FY2025$331K
Expenses
$324K
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$238K
FY2021$267K
FY2022$273K
FY2023$275K
FY2024$303K
FY2025$324K
Net assets
$1.4M
FY2025▲ +0.8%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$1.3M
FY2023$1.3M
FY2024$1.3M
FY2025$1.4M

From the FY2025 Form 990 (year ending November 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1939.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $297K Management & general 8% · $27K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Jack Vernon
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Pete Talbot
Sec/Treas
$0Pt VII · Sec A
See Lakeview Water Users Incorporated executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Acquires water rights and develops resources for its users.

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Provided by the organization

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1 program · $297K · in their own filed words · FY2024
01

To achieve the mission and provide water resoures to it's 123 members, the organization has water storage and distribution systems. Annual O&M assessement are levied on members. The annual assessment provide funds for the operation and maintance of the distribution system.

$297Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$331K
Ln 12
Fees for servicesLn 2g$305K
Investment incomeLn 3$13K
Other incomeLn 4–11$12K
Money outPt IX
$324K
Ln 25
Programscol B$297K
Managementcol C$27K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$636K
Total assetsLn 16$1.4M
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$305K
Investment incomeLn 3$13K
Other incomeLn 4–11$12K
Total revenueLn 12$331K
Assets in detailPt X, end of year
CashLn 1$50
SavingsLn 2$635K
Cash and savings togetherLn 1–2$636K
InvestmentsLn 11–13$4K
Land, buildings, equipmentLn 10c$712K
Other assetsLn 15$3K
Total assetsLn 16$1.4M
LiabilitiesLn 26$0
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 59
VolunteersI 60
Fiscal year endsHeaderNovember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$623K$636K
InvestmentsLn 11–13$4K$4K
Land, buildings, equipmentLn 10c$713K$712K
Total assetsLn 16$1.3M$1.4M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.3M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$141K$133K$8K
Other employee benefitsLn 9$3K$3K
Payroll taxesLn 10$16K$14K$1K
Accounting feesLn 11c$3K$3K
InterestLn 20$990$990
Depreciation, depletion and amortizationLn 22$28K$28K$56
InsuranceLn 23$38K$38K
Other expenses (24a–d)Ln 24$67K$67K
All other expensesLn 24e$26K$13K$14K
Total functional expensesLn 25$324K$297K$27K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $331K$324K$7K$1.4M 990 PDF
FY2024 $347K$303K$44K$1.3M 990 PDF
FY2023 $291K$275K$16K$1.3M 990 PDF
FY2022 $276K$273K$3K$1.3M 990 PDF
FY2021 $295K$267K$27K$1.3M 990 PDF
FY2020 $269K$238K$31K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $331,061 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $303,570$305,429
I-10 Investment incomePrior year $16,677$13,277
I-11 Other revenuePrior year $27,053$12,355
I-12 Total revenuePrior year $347,300$331,061
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $146,770$159,881
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $156,365$163,796
I-18 Total expensesPrior year $303,135$323,677
I-19 Revenue less expensesPrior year $44,165$7,384
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $331,061 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $305,429$305,429
VIII-3 Investment incomeExcluded from tax $13,277$13,277
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,620 · Unrelated business $4,735$12,355
VIII-12 Total revenueRelated to mission $313,049 · Unrelated business $4,735 · Excluded from tax $13,277$331,061
Part IX · Statement of functional expenses $323,677 across 9 lines filed
IX-6 Pay of disqualified personsPrograms $133,175 · Management $8,034$141,209
IX-9 Other employee benefitsPrograms $3,000$3,000
IX-10 Payroll taxesPrograms $14,473 · Management $1,199$15,672
IX-11c Accounting feesManagement $2,816$2,816
IX-20 InterestManagement $990$990
IX-22 Depreciation, depletion and amortizationPrograms $28,423 · Management $56$28,479
IX-23 InsurancePrograms $37,780$37,780
IX-24 Other expenses (24a–d)Programs $67,347$67,347
IX-24e All other expensesPrograms $12,701 · Management $13,683$26,384
IX-25 Total functional expensesPrograms $296,899 · Management $26,778 · Fundraising $0$323,677
Part X · Balance sheet $1,354,811 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $50$50
X-2 Savings and temporary cash investmentsStart of year $623,031$635,476
X-4 Accounts receivableStart of year $519$1,525
X-10c Land, buildings and equipment, netStart of year $713,286$711,563
X-12 Other securitiesStart of year $4,386$3,616
X-15 Other assetsStart of year $2,500$2,581
X-16 Total assetsStart of year $1,343,772$1,354,811
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,343,772$1,354,811
X-33 Total liabilities and net assetsStart of year $1,343,772$1,354,811
Part XI · Reconciliation of net assets $1,354,811 net assets at year end
XI-1 Total revenue$331,061
XI-2 Total expenses$323,677
XI-3 Revenue less expenses$7,384
XI-4 Net assets at start of year$1,343,772
XI-8 Prior period adjustments$3,655
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,354,811

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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