LAKE OSWEGO CORPORATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: LAKE OSWEGO CORPORATION (EIN 93-0208571)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-04-17
IRS object ID: 202331079349302103
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-04-17T17:06:42-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MOSS ADAMS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	805 SW BROADWAY STE 1400	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97205	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	930208571	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LAKE OSWEGO CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LAKE	BusinessNameControlTxt
Phone	5036361422	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 203	AddressLine1Txt
City	LAKE OSWEGO	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97034	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JUSTIN HARNISH	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5036361422	PhoneNum
Signature	2023-04-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JUSTIN	PersonFirstNm
Person Last	HARNISH	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WENDY CAMPOS	PreparerPersonNm
PTIN	P00448102	PTIN
Phone	5032421447	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JUSTIN HARNISH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 203	AddressLine1Txt
City	LAKE OSWEGO	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97034	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,925,835	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.LAKECORP.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1942	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O TO PROVIDE A SAFE AND CLEAN ENVIRONMENT FOR THE RESIDENTS OF LAKE OSWEGO AND PRESERVE THE NATURAL RESOURCES OF THE LAKE.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	32	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,292,953	PYContributionsGrantsAmt
CY Contributions Grants	$2,386,088	CYContributionsGrantsAmt
PY Program Service Revenue	$615,851	PYProgramServiceRevenueAmt
CY Program Service Revenue	$482,066	CYProgramServiceRevenueAmt
PY Investment Income	$11,010	PYInvestmentIncomeAmt
CY Investment Income	$12,973	CYInvestmentIncomeAmt
PY Other Revenue	$27,938	PYOtherRevenueAmt
CY Other Revenue	$44,708	CYOtherRevenueAmt
PY Total Revenue	$2,947,752	PYTotalRevenueAmt
CY Total Revenue	$2,925,835	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$956,053	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,013,396	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,505,158	PYOtherExpensesAmt
CY Other Expenses	$2,432,860	CYOtherExpensesAmt
PY Total Expenses	$2,461,211	PYTotalExpensesAmt
CY Total Expenses	$3,446,256	CYTotalExpensesAmt
PY Revenues Less Expenses	$486,541	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$520,421	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,983,283	TotalAssetsBOYAmt
Total Assets EOY	$6,453,571	TotalAssetsEOYAmt
Total Liabilities BOY	$234,036	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$234,928	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,749,247	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,218,643	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE A SAFE AND CLEAN ENVIRONMENT FOR THE RESIDENTS OF LAKE OSWEGO AND PRESERVE THE NATURAL RESOURCES OF THE LAKE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,909,057	ExpenseAmt
Revenue	$482,066	RevenueAmt
Desc	EXPENDITURES FOR LAKE PATROL, WATER QUALITY MANAGEMENT AND POWER GENERATION ALLOW THE CORPORATION TO MAINTAIN SAFETY ENFORCEMENT, CLEAN WATER AND PRESERVATION OF THE NATURAL RESOURCES AND WILDLIFE FOR RESIDENTS.	Desc
Total Program Service Expenses	$2,909,057	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	29	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	32	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (1)	NondeductibleContriDisclInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHRISTINA BAILEY OFFICE MANAGER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5036361422	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 MCVEY AVE	AddressLine1Txt
City	LAKE OSWEGO	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97034	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Key EmployeeKeyEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
JEFF WARD
GENERAL MANAGER	40.00	Yes (X)	$189,578	$0	$43,147
JUSTIN HARNISH
PRESIDENT	5.00		$0	$0	$0	Yes (X)	Yes (X)
DOUG WOODCOCK
VICE PRESIDENT	5.00		$0	$0	$0	Yes (X)	Yes (X)
RICK JOHNSON
TREASURER	5.00		$0	$0	$0	Yes (X)	Yes (X)
AMY GADDIS
SECRETARY	5.00		$0	$0	$0	Yes (X)	Yes (X)
JEFF EDELSON
DIRECTOR AT LARGE	5.00		$0	$0	$0	Yes (X)
GRANT HANSON
DIRECTOR AT LARGE	5.00		$0	$0	$0	Yes (X)
JOHN MEDAK
DIRECTOR AT LARGE	5.00		$0	$0	$0	Yes (X)
KATHARYN THOMPSON
DIRECTOR AT LARGE	5.00		$0	$0	$0	Yes (X)
LARRY THOMPSON
DIRECTOR AT LARGE	5.00		$0	$0	$0	Yes (X)
KATY BROWN TROFTGRUBEN
DIRECTOR AT LARGE	5.00		$0	$0	$0	Yes (X)
STUART SMITH
DIRECTOR AT LARGE	5.00		$0	$0	$0	Yes (X)
SCOTT WITTENBERG
DIRECTOR AT LARGE	5.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$189,578	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$43,147	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STOEL RIVES LLP	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	101 S CAPITOL BLVD SUITE 1900	AddressLine1Txt
City	BOISE	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83702	ZIPCd

Field	Value	IRS element (for citing)
Services	LEGAL FEES	ServicesDesc
Compensation	$748,278	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$2,386,088	MembershipDuesAmt
Total Contributions	$2,386,088	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MARINA SERVICES	713990	$263,480	$263,480
PROPERTY TRANSFER FEES	531390	$158,696	$158,696
LICENSES AND PERMITS	713990	$37,288	$37,288
POWER AND WATER SALES	221000	$22,602	$22,602

Field	Value	IRS element (for citing)
Total Program Service Revenue	$482,066	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,023	TotalRevenueColumnAmt
Exclusion	$6,023	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$10,275	RealAmt
Personal	$14,525	PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$10,275	RealAmt
Personal	$14,525	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,800	TotalRevenueColumnAmt
Exclusion	$24,800	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$6,950	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$6,950	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,950	TotalRevenueColumnAmt
Exclusion	$6,950	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	713990	BusinessCd
Total Revenue Column	$19,908	TotalRevenueColumnAmt
Exclusion	$19,908	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$19,908	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,925,835	TotalRevenueColumnAmt
Related Or Exempt Func Income	$482,066	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$57,681	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$232,725	TotalAmt
Program Services	$174,544	ProgramServicesAmt
Management And General	$58,181	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$598,507	TotalAmt
Program Services	$530,521	ProgramServicesAmt
Management And General	$67,986	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$18,060	TotalAmt
Program Services	$16,254	ProgramServicesAmt
Management And General	$1,806	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$92,727	TotalAmt
Program Services	$83,454	ProgramServicesAmt
Management And General	$9,273	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$71,377	TotalAmt
Program Services	$64,239	ProgramServicesAmt
Management And General	$7,138	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$988,568	TotalAmt
Program Services	$840,283	ProgramServicesAmt
Management And General	$148,285	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$23,467	TotalAmt
Management And General	$23,467	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$72,047	TotalAmt
Program Services	$50,914	ProgramServicesAmt
Management And General	$21,133	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$111,131	TotalAmt
Program Services	$105,574	ProgramServicesAmt
Management And General	$5,557	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$42,765	TotalAmt
Management And General	$42,765	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$68,738	TotalAmt
Program Services	$53,891	ProgramServicesAmt
Management And General	$14,847	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,297	TotalAmt
Program Services	$1,297	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$262,938	TotalAmt
Program Services	$210,350	ProgramServicesAmt
Management And General	$52,588	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$183,940	TotalAmt
Program Services	$154,902	ProgramServicesAmt
Management And General	$29,038	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MARINA EXPENSES	$257,889	$257,889
WATER QUALITY	$162,043	$162,043
EQUIPMENT MAINTENANCE	$126,471	$123,325	$3,146
POWER GENERATION	$16,436	$16,436

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$115,130	TotalAmt
Program Services	$63,141	ProgramServicesAmt
Management And General	$51,989	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,446,256	TotalAmt
Program Services	$2,909,057	ProgramServicesAmt
Management And General	$537,199	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$5,305	BOYAmt
EOY	$5,305	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,376,458	BOYAmt
EOY	$252,725	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$90,899	BOYAmt
EOY	$123,193	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$102,197	BOYAmt
EOY	$106,957	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,651,640	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,506,047	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,371,364	BOYAmt
EOY	$5,145,593	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$789,650	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$37,060	BOYAmt
EOY	$30,148	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,983,283	BOYAmt
EOY	$6,453,571	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$196,976	BOYAmt
EOY	$204,780	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$37,060	BOYAmt
EOY	$30,148	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$234,036	BOYAmt
EOY	$234,928	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$6,749,247	BOYAmt
EOY	$6,218,643	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,749,247	BOYAmt
EOY	$6,218,643	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,983,283	BOYAmt
EOY	$6,453,571	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$520,421	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$10,183	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,043,873	OtherCostOrOtherBasisAmt
Book Value	$1,043,873	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,079,008	OtherCostOrOtherBasisAmt
Depreciation	$383,984	DepreciationAmt
Book Value	$1,695,024	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,528,759	OtherCostOrOtherBasisAmt
Depreciation	$4,122,063	DepreciationAmt
Book Value	$2,406,696	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,145,593	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,915,652	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$10,183	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$10,183	RevenueNotReportedAmt
Revenue Subtotal	$2,925,835	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,925,835	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,446,256	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$3,446,256	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,446,256	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	FIN 48 (ASC 740) FOOTNOTE - THE CORPORATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS, IF ANY, IN OTHER EXPENSES. THE CORPORATION HAD NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2022 AND 2021. NO INTEREST AND PENALTIES WERE ACCRUED FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, AND THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS. THE CORPORATION FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JEFF WARD	PersonNm
Title	GENERAL MANAGER	TitleTxt
Base Compensation Filing Org	$174,578	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$15,000	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$32,987	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$10,160	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$232,725	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	SHAREHOLDERS ARE INDIVIDUALS OR OTHER ENTITIES WHO OWN LAKE OSWEGO LAKE FRONT PROPERTY. ONE SHARE OF STOCK IS ISSUED FOR EACH TEN FEET OF LAKE FRONTAGE OR MAJOR FRACTION THEREOF.
FORM 990, PART VI, SECTION A, LINE 7A	EACH OUTSTANDING SHARE IS ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE SHAREHOLDERS, INCLUDING BOARD ELECTIONS.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE LAKE MANAGER AND OFFICE MANAGER FOR REASONABLENESS AND COMPLETENESS BEFORE FILING. THE BOARD PRESIDENT REVIEWS FORM 990 AT THE TIME OF SIGNING.
FORM 990, PART VI, SECTION B, LINE 15	TO DETERMINE EXECUTIVE DIRECTOR COMPENSATION AT THE TIME OF HIRE, HEAD HUNTER AND MARKET DATA WERE USED TO COME TO AN AGREEABLE PACKAGE IN 2007; THE BOARD OF DIRECTORS DETERMINES SUBSEQUENT COMPENSATION INCREASES. OTHER COMPENSATION PACKAGES ARE REVIEWED BY THE EXECUTIVE DIRECTOR USING MARKET DATA.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO SHAREHOLDERS ONLY UPON REQUEST FOR REVIEW AT THE ORGANIZATION'S FACILITY.