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Barlow Water Improvement District

Not tax-deductible

Tygh Valley, ORMutual-benefit / member-servingSince 2002Mutual/Membership EIN 93-1320441Revenue $433K in FY2025

On file with the IRSbarlowwater.net106a N Fa Morrow Rd, 97063-9754 · Tygh Valley, ORTax-exempt since Apr 2003

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Supply Water to residents

100¢ of each $1 spent went to programs.
Run by 7 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

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
0 of 5
filings with a surplus
Average deficit $29K a year · 7% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.2M
91% of total assets
Concern: liabilities are 91% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$433K
-3% vs prior year
Spent
$480K
To programs
100%
Net assets
$207K
By yearFY2021–FY2025
Revenue
$433K
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2021$386K
FY2022$421K
FY2023$410K
FY2024$446K
FY2025$433K
Expenses
$480K
FY2025▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2021$405K
FY2022$433K
FY2023$451K
FY2024$475K
FY2025$480K
Net assets
$207K
FY2025▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2021$317K
FY2022$335K
FY2023$283K
FY2024$254K
FY2025$207K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2003.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $480K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Glenn Miller
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
John Turner
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Steve Ferrell
Vice Chair
$0Pt VII · Sec A
Steve Gordon
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Barlow Water Improvement District 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 15aYes

Programs and updates

Barlow Water Improvement District is a member-serving organization based in Tygh Valley, OR, formed in 2002.

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Provided by the organization

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1 program · $480K · in their own filed words · FY2024
01

Provides water for over residences and the local fire department and maintains and repairs water system.

$480Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$433K
Ln 12
Fees for servicesLn 2g$433K
Other incomeLn 4–11$197
Investment incomeLn 3$23
Money outPt IX
$480K
Ln 25
Programscol B$480K
Owns and owesPt X
$207K
net assets · Ln 32
Cash and savingsLn 1–2$315K
Total assetsLn 16$2.4M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$433K
Investment incomeLn 3$23
Other incomeLn 4–11$197
Total revenueLn 12$433K
Assets in detailPt X, end of year
CashLn 1$112K
SavingsLn 2$202K
Cash and savings togetherLn 1–2$315K
Land, buildings, equipmentLn 10c$2.0M
Other assetsLn 15$5
Total assetsLn 16$2.4M
LiabilitiesLn 26$2.2M
Net assetsLn 32$207K
OperationsPt I, VI
EmployeesI 56
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$241K$315K
Land, buildings, equipmentLn 10c$2.1M$2.0M
Total assetsLn 16$2.4M$2.4M
LiabilitiesLn 26$2.1M$2.2M
Net assetsLn 32$254K$207K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$97K$97K
Pension plan contributionsLn 8$2K$2K
Payroll taxesLn 10$9K$9K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$12K$12K
Office expensesLn 13$15K$15K
OccupancyLn 16$78K$78K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$92K$92K
Depreciation, depletion and amortizationLn 22$90K$90K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$63K$63K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$480K$480K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $433K$480K−$47K$207K 990 PDF
FY2024 $446K$475K−$28K$254K 990 PDF
FY2023 $410K$451K−$41K$283K 990 PDF
FY2022 $421K$433K−$12K$335K 990 PDF
FY2021 $386K$405K−$19K$317K 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 $433,473 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $445,025$433,253
I-10 Investment incomePrior year $21$23
I-11 Other revenuePrior year $1,299$197
I-12 Total revenuePrior year $446,345$433,473
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $105,320$108,519
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $369,375$371,956
I-18 Total expensesPrior year $474,695$480,475
I-19 Revenue less expensesPrior year −$28,350−$47,002
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $433,473 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $433,253$433,253
VIII-3 Investment incomeExcluded from tax $23$23
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $197$197
VIII-12 Total revenueRelated to mission $433,450 · Unrelated business $0 · Excluded from tax $23$433,473
Part IX · Statement of functional expenses $480,475 across 13 lines filed
IX-7 Other salaries and wagesPrograms $97,493$97,493
IX-8 Pension plan contributionsPrograms $2,400$2,400
IX-10 Payroll taxesPrograms $8,626$8,626
IX-11b Legal feesPrograms $1,700$1,700
IX-11c Accounting feesPrograms $12,350$12,350
IX-13 Office expensesPrograms $14,999$14,999
IX-16 OccupancyPrograms $77,757$77,757
IX-19 Conferences, conventions and meetingsPrograms $3,797$3,797
IX-20 InterestPrograms $92,413$92,413
IX-22 Depreciation, depletion and amortizationPrograms $89,715$89,715
IX-23 InsurancePrograms $14,102$14,102
IX-24 Other expenses (24a–d)Programs $63,011$63,011
IX-24e All other expensesPrograms $2,112$2,112
IX-25 Total functional expensesPrograms $480,475 · Management $0 · Fundraising $0$480,475
Part X · Balance sheet $2,357,604 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $84,003$112,275
X-2 Savings and temporary cash investmentsStart of year $156,806$202,424
X-4 Accounts receivableStart of year $91,813$63,066
X-9 Prepaid expenses and deferred chargesStart of year $710$88
X-10c Land, buildings and equipment, netStart of year $2,069,461$1,979,746
X-15 Other assets$5
X-16 Total assetsStart of year $2,402,793$2,357,604
X-17 Accounts payable and accrued expensesStart of year $23,566$25,379
X-25 Other liabilitiesStart of year $2,029,830$1,980,331
X-26 Total liabilitiesStart of year $2,148,412$2,150,225
X-27 Net assets without donor restrictionsStart of year $254,381$207,379
X-32 Total net assets or fund balancesStart of year $254,381$207,379
X-33 Total liabilities and net assetsStart of year $2,402,793$2,357,604
Part XI · Reconciliation of net assets $207,379 net assets at year end
XI-1 Total revenue$433,473
XI-2 Total expenses$480,475
XI-3 Revenue less expenses−$47,002
XI-4 Net assets at start of year$254,381
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$207,379

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

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