Scappoose Drainage Improvement Company

Not tax-deductible

Scappoose, ORMutual-benefit / member-servingSince 1923Mutual/Membership EIN 93-6001931Revenue $389K in FY2026Latest return filed Aug 24, 2026

On file with the IRSscappoosedrainage.orgScappoose, ORTax-exempt since Mar 1999

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Provide Drainage and diking service to landowners protecting them from flooding. Operating a pumping station to drain surface and subsurface water. Maintaining a cash reserve in the event of a natural disaster, such as a major flood. Levy, repair and/or pump replacement.

Form 990 Part I, line 1, FY2026. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-6001931) · Dispute this line
100¢ of each $1 spent went to programs.
Run by 5 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
The latest return is for FY2026, this tax year.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $48K a year · 12% of revenue · last 6 filings
A surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
14.1 mo
of spending, in cash
14.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$38K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$389K
+5% vs prior year
Spent
$343K
To programs
100%
Net assets
$1.3M
By yearFY2021–FY2026
Revenue
$389K
FY2026▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2021$415K
FY2022$392K
FY2023$395K
FY2024$386K
FY2025$369K
FY2026$389K
Expenses
$343K
FY2026▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2021$313K
FY2022$329K
FY2023$340K
FY2024$381K
FY2025$348K
FY2026$343K
Net assets
$1.3M
FY2026▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.2M
FY2025$1.2M
FY2026$1.3M

From the FY2026 Form 990 (year ending June 2026) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Mar 1999.

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% · $343K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice-Preside
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Scappoose Drainage Improvement Company executive salaries →

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

Protects landowners from flooding by providing drainage, pumping, and disaster preparedness services.

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1 program · $343K · in their own filed words · FY2025
01

Provide drainage and diking service to landowners protecting them from flooding. Operating a pumping station to drain surface and subsurface water. Maintaining a cash reserve in the event of a natural disaster, such as a major flood. Levy, repair AND/OR pump replacement.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-6001931) · Dispute this line
$343Kprogram expense

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$389K
Ln 12
Fees for servicesLn 2g$338K
Other incomeLn 4–11$34K
Investment incomeLn 3$17K
Money outPt IX
$343K
Ln 25
Programscol B$343K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$405K
Total assetsLn 16$1.3M
LiabilitiesLn 26$38K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$338K
Investment incomeLn 3$17K
Other incomeLn 4–11$34K
Total revenueLn 12$389K
Assets in detailPt X, end of year
CashLn 1−$4K
SavingsLn 2$409K
Cash and savings togetherLn 1–2$405K
Accounts receivableLn 4$18K
Land, buildings, equipmentLn 10c$906K
Total assetsLn 16$1.3M
LiabilitiesLn 26$38K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 52
VolunteersI 65
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 FY26End FY26
Cash and savingsLn 1–2$362K$405K
Land, buildings, equipmentLn 10c$941K$906K
Total assetsLn 16$1.3M$1.3M
LiabilitiesLn 26$76K$38K
Net assetsLn 32$1.2M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$77K$77K
Payroll taxesLn 10$6K$6K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$9K$9K
Office expensesLn 13$2K$2K
InterestLn 20$622$622
Depreciation, depletion and amortizationLn 22$59K$59K
InsuranceLn 23$25K$25K
Other expenses (24a–d)Ln 24$146K$146K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$343K$343K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS Aug 24, 2026 $389K$343K$46K$1.3M 990 PDF
FY2025Filed with the IRS Oct 19, 2025 $369K$348K$21K$1.2M 990 PDF
FY2024Filed with the IRS Nov 4, 2024 $386K$381K$5K$1.2M 990 PDF
FY2023Filed with the IRS Oct 20, 2023 $395K$340K$54K$1.2M 990 PDF
FY2022Filed with the IRS Oct 29, 2022 $392K$329K$63K$1.2M 990 PDF
FY2021Filed with the IRS Aug 24, 2021 $415K$313K$102K$1.1M 990 PDF

Schedules filed Part IV

D · Assets and endowments O · Explanations
See the full FY2026 990
Part I · Summary $388,831 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $325,689$337,792
I-10 Investment incomePrior year $18,067$16,986
I-11 Other revenuePrior year $25,093$34,053
I-12 Total revenuePrior year $368,849$388,831
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $79,179$82,633
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $268,696$260,622
I-18 Total expensesPrior year $347,875$343,255
I-19 Revenue less expensesPrior year $20,974$45,576
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $388,831 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $337,792$337,792
VIII-3 Investment incomeExcluded from tax $16,986$16,986
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $34,053$34,053
VIII-12 Total revenueExcluded from tax $388,831$388,831
Part IX · Statement of functional expenses $343,255 across 11 lines filed
IX-7 Other salaries and wagesPrograms $76,835$76,835
IX-10 Payroll taxesPrograms $5,798$5,798
IX-11b Legal feesPrograms $4,662$4,662
IX-11c Accounting feesPrograms $5,802$5,802
IX-11g Other fees for servicesPrograms $8,651$8,651
IX-13 Office expensesPrograms $1,956$1,956
IX-20 InterestPrograms $622$622
IX-22 Depreciation, depletion and amortizationPrograms $59,204$59,204
IX-23 InsurancePrograms $24,662$24,662
IX-24 Other expenses (24a–d)Programs $145,951$145,951
IX-24e All other expensesPrograms $9,112$9,112
IX-25 Total functional expensesPrograms $343,255 · Management $0 · Fundraising $0$343,255
Part X · Balance sheet $1,327,976 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $16,844−$4,397
X-2 Savings and temporary cash investmentsStart of year $345,498$408,932
X-4 Accounts receivableStart of year $15,777$17,941
X-10c Land, buildings and equipment, netStart of year $941,431$905,500
X-16 Total assetsStart of year $1,319,550$1,327,976
X-17 Accounts payable and accrued expensesStart of year $1,166$1,481
X-24 Unsecured notes and loans payableStart of year $73,867$37,088
X-25 Other liabilitiesStart of year $547−$139
X-26 Total liabilitiesStart of year $75,580$38,430
X-27 Net assets without donor restrictionsStart of year $1,243,970$1,289,546
X-32 Total net assets or fund balancesStart of year $1,243,970$1,289,546
X-33 Total liabilities and net assetsStart of year $1,319,550$1,327,976
Part XI · Reconciliation of net assets $1,289,546 net assets at year end
XI-1 Total revenue$388,831
XI-2 Total expenses$343,255
XI-3 Revenue less expenses$45,576
XI-4 Net assets at start of year$1,243,970
XI-10 Net assets at end of year$1,289,546

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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