ODEN WATER ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ODEN WATER ASSOCIATION INC (EIN 82-0290459)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-07
IRS object ID: 201302199349300825
Schema version: 2012v2.1
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)
Timestamp	2013-08-07T10:44:57-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JAMES HUTCHENS PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1211 MICHIGAN STE B	AddressLine1
City	SANDPOINT	City
State	ID	State
ZIP Code	83864	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	820290459	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ODEN WATER ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ODEN	NameControl
Phone	2082554001	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1790 EAST SHINGLE MILL ROAD	AddressLine1
City	SANDPOINT	City
State	ID	State
ZIP Code	83864	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LEE BURNETT	Name
Title	PRESIDENT	Title
Phone	2082554001	Phone
Date Signed	2013-07-31	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAMES HUTCHENS	Name
Phone	2082652500	Phone
Date Prepared	2013-07-30	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CARLA POELSTRA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1790 E SHINGLE MILL ROAD	AddressLine1
City	SANDPOINT	City
State	ID	State
ZIP Code	83864	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	253718	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
State Legal Domicile	ID	StateLegalDomicile
Activity Or Mission Description	WATER ASSOCIATION IN BONNER COUNTY	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	274692	ProgramServiceRevenuePriorYear
Program Service Revenue CY	253030	ProgramServiceRevenueCY
Investment Income Prior Year	916	InvestmentIncomePriorYear
Investment Income Current Year	688	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	275608	TotalRevenuePriorYear
Total Revenue Current Year	253718	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	48130	SalariesEtcPriorYear
Salaries Etc Current Year	44663	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	271226	OtherExpensePriorYear
Other Expenses Current Year	255914	OtherExpensesCurrentYear
Total Expenses Prior Year	319356	TotalExpensesPriorYear
Total Expenses Current Year	300577	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-43748	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-46859	RevenuesLessExpensesCY
Total Assets BOY	2044766	TotalAssetsBOY
Total Assets EOY	2284738	TotalAssetsEOY
Total Liabilities BOY	1256564	TotalLiabilitiesBOY
Total Liabilities EOY	1543395	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	788202	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	741343	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	WATER ASSOCIATION IN BONNER COUNTY	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	WATER DISTRICT IN BONNER COUNTY, IDAHO	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	300577	Expense
Description	WATER DISTRICT IN BONNER COUNTY, IDAHO	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	300577	TotalOfOtherProgramServiceExp
Total Program Service Expense	300577	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	2	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CARLA POELSTRA	NamePerson
Telephone Number	2082554001	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1790 E SHINGLE MILL ROAD	AddressLine1
City	SANDPOINT	City
State	ID	State
ZIP Code	83864	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
LEE BURNETT
PRESIDENT	X	0	0	0
LOU KINS
VICE PRESIDE	X	0	0	0
ELTON ANDERSON
TREASURER	X	0	0	0
ERNIE BRANDT
DIRECTOR	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	253030	TotalRevenueColumn
Related Or Exempt Function Income	253030	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	253030	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	688	TotalRevenueColumn
Related Or Exempt Function Income	688	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	253718	TotalRevenueColumn
Related Or Exempt Function Income	253718	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	41585	Total
Program Services	41585	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3078	Total
Program Services	3078	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	7681	Total
Program Services	7681	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1923	Total
Program Services	1923	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5377	Total
Program Services	5377	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	54103	Total
Program Services	54103	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	134816	Total
Program Services	134816	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7271	Total
Program Services	7271	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
ELECTRIC	21972	21972
MAINTENANCE	7703	7703
SUPPLIES	4039	4039
MILEAGE	3860	3860

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	7169	Total
Program Services	7169	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	300577	Total
Program Services	300577	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	239953	BOY
EOY	315188	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	20658	BOY
EOY	21764	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2643	BOY
EOY	2697	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3135077	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1488381	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1781512	BOY
EOY	1646696	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	298393	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2044766	BOY
EOY	2284738	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	16189	BOY
EOY	14091	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	1240375	BOY
EOY	1529304	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1256564	BOY
EOY	1543395	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	710538	BOY
EOY	649753	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	77664	BOY
EOY	91590	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	788202	BOY
EOY	741343	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2044766	BOY
EOY	2284738	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-46859	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3280	OtherCostOrOtherBasis
Book Value	3280	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3131797	OtherCostOrOtherBasis
Depreciation	1488381	Depreciation
Book Value	1643416	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1646696	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	CONSTRUCTION IN PROGRESS	Description
Book Value	298393	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	298393	TotalBookValueOtherAssets

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	WATER DISTRICT IN BONNER COUNTY, IDAHO
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC