STRATEGY STUDIO / PUBLIC DATA EXPLORER

YAKIMA VALLEY CANAL CO: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
YAKIMA VALLEY CANAL CO (EIN 91-0481405)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-03-23
IRS object ID
202230829349301713
Schema version
2021v4.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-03-23T13:59:24-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN461665823PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Cresci and HolmanBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11407 Fruitvale BLVDAddressLine1Txt
CityYakimaCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN910481405EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YAKIMA VALLEY CANAL COBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYAKIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSON LANEAddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP989089642ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT SMOOTPersonNm
Person TitleSECRETARY/TREASURERPersonTitleTxt
Phone5099662300PhoneNum
Signature2022-03-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROBERTPersonFirstNm
Person LastSMOOTPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMary BeukePreparerPersonNm
PTINP00707824PTIN
Phone5092484842PhoneNum
Preparation2022-03-17PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT SMOOTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSON LANEAddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP989089642ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$335,667GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionPROVIDE RESOURCES TO DELIVER IRRIGATIONActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$319,251PYProgramServiceRevenueAmt
CY Program Service Revenue$335,667CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$319,251PYTotalRevenueAmt
CY Total Revenue$335,667CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$184,302PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$181,478CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$94,174PYOtherExpensesAmt
CY Other Expenses$117,029CYOtherExpensesAmt
PY Total Expenses$278,476PYTotalExpensesAmt
CY Total Expenses$298,507CYTotalExpensesAmt
PY Revenues Less Expenses$40,775PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$37,160CYRevenuesLessExpensesAmt
Total Assets BOY$1,040,339TotalAssetsBOYAmt
Total Assets EOY$1,094,649TotalAssetsEOYAmt
Total Liabilities BOY$472,593TotalLiabilitiesBOYAmt
Total Liabilities EOY$447,377TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$567,746NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$647,272NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE RESOURCES TO DELIVER IRRIGATIONMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescDELIVERY OF IRRIGATION WATER TO MEMBERSDesc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee12EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Members And Shr Gross Income$330,667MembersAndShrGrossIncomeAmt
Other Sources Gross Income$5,000OtherSourcesGrossIncomeAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonROBERT SMOOTPersonNm
Phone5099662300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSONAddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98908ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD WOODIN
PRESIDENT10Yes (X)Yes (X)$0$0$0
ERIC JOHNSON
VICE PRESIDENT10Yes (X)Yes (X)$0$0$0
CHRIS BALL
BOARD MEMBER10Yes (X)$0$0$0
TYLER SCHULTZ
BOARD MEMBER10Yes (X)$0$0$0
JULIAN STEENBE
BOARD MEMBER10Yes (X)$0$0$0
ROBERT SMOOT
MANAGER SEC/TR400Yes (X)Yes (X)$80,022$0$11,712
FieldValueIRS element (for citing)
Total Reportable Comp From Org$80,022TotalReportableCompFromOrgAmt
Total Other Compensation$11,712TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonNONEPersonNm

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES221000$330,667$330,667
RIGHT-OF-WAY SALE$5,000$5,000
FieldValueIRS element (for citing)
Total Program Service Revenue$335,667TotalProgramServiceRevenueAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$335,667TotalRevenueColumnAmt
Related Or Exempt Func Income$335,667RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$91,734TotalAmt
Program Services$91,734ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$70,022TotalAmt
Program Services$70,022ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,773TotalAmt
Program Services$1,773ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$17,949TotalAmt
Program Services$17,949ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,793TotalAmt
Program Services$7,793ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Program Services$100ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,539TotalAmt
Program Services$24,539ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$8,242TotalAmt
Program Services$8,242ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$23,166TotalAmt
Program Services$23,166ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$43,342TotalAmt
Program Services$43,342ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBUREAU OF RECLAMATIONDesc
Total$9,847TotalAmt
Program Services$9,847ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$298,507TotalAmt
Program Services$298,507ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$35,776BOYAmt
EOY$80,241EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$46,945BOYAmt
EOY$56,790EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$975,718LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,100LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$957,618BOYAmt
EOY$957,618EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,040,339BOYAmt
EOY$1,094,649EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$472,593BOYAmt
EOY$447,377EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$472,593BOYAmt
EOY$447,377EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$856,774BOYAmt
EOY$856,774EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$971BOYAmt
EOY$971EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$289,999BOYAmt
EOY-$210,473EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$567,746BOYAmt
EOY$647,272EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,040,339BOYAmt
EOY$1,094,649EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$37,160ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$957,618OtherCostOrOtherBasisAmt
Book Value$957,618BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$18,100OtherCostOrOtherBasisAmt
Book Value$18,100BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$975,718TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE SHAREHOLDERS ARE DETERMINED BASED UPON HAVING WATER RIGHTS WITHIN THE YAKIMA VALLEY CANAL DISTRICT.
FORM 990, PART VI, SECTION A, LINE 7AALL SHAREHOLDERS HAVE THE RIGHT TO ELECT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 8BYVCC DOES NOT HAVE A COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS REVIEWED BY THE BOARD PRIOR TO FILING AND APPROVED BY THE SHAREHOLDERS AT THE SHAREHOLDER MEETING.
FORM 990, PART VI, SECTION C, LINE 18FORM 1024 AND THE 990 ARE AVAILABLE FOR PUBLIC INSPECTION AT THE YVCC OFFICE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY AND THEREFORE DOES NOT HAVE THEM AVAILABLE UPON REQUEST. THE ORGANIZATION DOES NOT PROVIDE INTERNAL FINANCIAL
FORM 990, PART VI, SECTION C, LINE 19 CONTINUEDSTATEMENTS AND GOVERNING DOCUMENTS.