THREE LAKES WATER ASSOCIATION INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: THREE LAKES WATER ASSOCIATION INC (EIN 91-0790366)
Tax period: 2015-07-01 to 2016-06-30
Filed: 2016-12-14
IRS object ID: 201633499349300838
Schema version: 2015v2.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-12-14T14:03:18-08:00	ReturnTs
Tax Period End	2016-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	453615005	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Bellingham CPA Taxes & Accounting	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	707 Pine Ave Suite A104	AddressLine1Txt
City	Snohomish	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98290	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	910790366	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THREE LAKES WATER ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	THRE	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 24	AddressLine1Txt
City	SNOHOMISH	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98291	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DON DOSER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3605688022	PhoneNum
Signature	2016-08-04	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Dharmesh Bhathella	PreparerPersonNm
PTIN	P00735065	PTIN
Phone	3605681257	PhoneNum
Preparation	2016-12-14	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$667,817	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.3LWA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1963	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	TO PROTECT THE HEALTH OF THE PUBLIC BY ENSURING SAFE AND RELIABLE DRINKING WATER AT THE LOWEST POSSIBLE COST TO THE MEMBERSHIP IN A RESPONSIBLE MANNER.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$654,807	PYProgramServiceRevenueAmt
CY Program Service Revenue	$665,152	CYProgramServiceRevenueAmt
PY Investment Income	$1,130	PYInvestmentIncomeAmt
CY Investment Income	$2,665	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$655,937	PYTotalRevenueAmt
CY Total Revenue	$667,817	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$159,034	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$190,049	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$467,633	PYOtherExpensesAmt
CY Other Expenses	$469,312	CYOtherExpensesAmt
PY Total Expenses	$626,667	PYTotalExpensesAmt
CY Total Expenses	$659,361	CYTotalExpensesAmt
PY Revenues Less Expenses	$29,270	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$8,456	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,139,468	TotalAssetsBOYAmt
Total Assets EOY	$4,107,060	TotalAssetsEOYAmt
Total Liabilities BOY	$1,341,839	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,249,378	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,797,629	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,857,682	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROTECT THE HEALTH OF THE PUBLIC BY ENSURING SAFE AND RELIABLE DRINKING WATER AT THE LOWEST POSSIBLE COST TO THE MEMBERSHIP IN A RESPONSIBLE MANNER.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	SUCCESFULLY PROVIDED OPERATIONS, MAINTENANCE AND IMPROVEMENT OF THE SYSTEM PROVIDING PORTABLE WATER TO MEMBERS OF THE ASSOCIATION.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$665,152	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$0	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DON KEMMIS	PersonNm
Phone	3605688022	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 24	AddressLine1Txt
City	SNOHOMISH	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98291	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DON DOSER
PRESIDENT	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
BOB BARTEL
VICE PRESIDENT	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
CHAD DAVIS
SECRETARY	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
MATT MEAD
TREASURER	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
DAREN ROGERS
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
DON KEMMIS
DIRECTOR & WATER MANAGEMENT	40.00	0.00	Yes (X)		$61,506	$0	$0
MARK DALEN
ALTERNATIVE DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
RAYMOND COX
DIRECTOR	1.00	0.00	Yes (X)		$100	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$61,606	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WATER DISTRIBUTION	221000	$629,846	$629,846
FEES	221000	$35,306	$35,306

Field	Value	IRS element (for citing)
Total Program Service Revenue	$665,152	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,665	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,665	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$667,817	TotalRevenueColumnAmt
Related Or Exempt Func Income	$667,817	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$61,606	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$110,862	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$17,581	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,999	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$33,765	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,717	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$16,940	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$357	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$505	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$18,787	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$147,381	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,237	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
WATER PURCHASED	$122,992	$122,992
REPAIR & MAINTENANCE	$52,222	$52,222
B&O TAX	$31,672	$31,672
FUEL & OIL	$3,795	$3,795

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,943	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$659,361	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$270,588	BOYAmt
EOY	$242,230	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$752,760	BOYAmt
EOY	$833,305	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$119,433	BOYAmt
EOY	$114,477	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,436	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,649,977	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,781,438	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,935,559	BOYAmt
EOY	$2,868,539	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$58,692	BOYAmt
EOY	$48,509	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,139,468	BOYAmt
EOY	$4,107,060	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$47,796	BOYAmt
EOY	$43,863	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,294,043	BOYAmt
EOY	$1,205,515	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,341,839	BOYAmt
EOY	$1,249,378	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$247,300	BOYAmt
EOY	$249,800	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$597,664	BOYAmt
EOY	$597,664	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,952,665	BOYAmt
EOY	$2,010,218	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,797,629	BOYAmt
EOY	$2,857,682	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,139,468	BOYAmt
EOY	$4,107,060	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$8,456	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$51,597	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$134,507	OtherCostOrOtherBasisAmt
Book Value	$134,507	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$416,010	OtherCostOrOtherBasisAmt
Depreciation	$72,284	DepreciationAmt
Book Value	$343,726	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,099,460	OtherCostOrOtherBasisAmt
Depreciation	$1,709,154	DepreciationAmt
Book Value	$2,390,306	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,868,539	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
PROJECTS IN PROCESS	$18,057
LOAN FEES NET OF AMORTIZATION	$9,361
COMPR PLAN NET OF AMORTIZATION	$21,091

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$48,509	TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2	DON DOSER, THE PRESIDENT, AND COLEEN DOSER, THE EMPLOYEE, ARE FATHER/DAUGHTER RELATIONSHIPDON KEMIS, DIRECTOR AND GENERAL MANAGER, AND KAILA KEMMIS, THE EMPLOYEE, ARE FATHER/DAUGHTER RELATIONSHIP
Members or stockholder classes and rights Part VI line 6	THERE IS ONLY ONE CLASSS OF MEMBERSHIP. ALL MEMBERS VOTE AT THE ANNUAL MEETING FOR NEW BOARD OF TRUSTEE MEMBERS AND ANY OTHER BUSINESS THAT COMES BEFORE THE MEETING REQUIRING A VOTE OF THE MEMBERSHIP.
Member election for additional members Part VI line 7a	THE MEMBERS VOTE AT THE ANNUAL MEETING FOR BOARD OF TRUSTEE POSITIONS TO BE FILLED FOR THE COMING TERM. EACH MEMBER VOTES BY BEING PRESENT OR BY PROXY.
Form 990 governing body review Part VI line 11	ORGANIZATIONS PROCESS TO REVIEW FORM 990 - MEMBERS OF THE BOARD READ THE RETURN ND ASK QUESIONS OF THE RETURN PREPARER.
Governing documents etc available to public Part VI line 19	SUCH DOCUMENTS ARE AVAILABLE UPON REQUEST.
Explanation of other changes in net assets or fund balances Part XI line 9	MEMBERSHIP CERTIFICATES $2,500CONSTRUCTION IN AID GENERAL FACILITIES $39,100CONSTRUCTION IN AID METER FEES $10,000ROUNDING ($ 3)