ODEN WATER ASSOCIATION INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: ODEN WATER ASSOCIATION INC (EIN 82-0290459)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-06-12
IRS object ID: 201201649349300900
Schema version: 2011v1.2
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	2012-06-12T17:27:14-05:00	Timestamp
Tax Period End Date	2011-12-31	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	2011-01-01	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	2012-05-30	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAMES HUTCHENS	Name
Phone	2082652500	Phone
Date Prepared	2012-05-30	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	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	275608	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	3	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	238592	ProgramServiceRevenuePriorYear
Program Service Revenue CY	274692	ProgramServiceRevenueCY
Investment Income Prior Year	1103	InvestmentIncomePriorYear
Investment Income Current Year	916	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	239695	TotalRevenuePriorYear
Total Revenue Current Year	275608	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	53194	SalariesEtcPriorYear
Salaries Etc Current Year	48130	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	268378	OtherExpensePriorYear
Other Expenses Current Year	271226	OtherExpensesCurrentYear
Total Expenses Prior Year	321572	TotalExpensesPriorYear
Total Expenses Current Year	319356	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-81877	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-43748	RevenuesLessExpensesCY
Total Assets BOY	2109821	TotalAssetsBOY
Total Assets EOY	2044766	TotalAssetsEOY
Total Liabilities BOY	1277871	TotalLiabilitiesBOY
Total Liabilities EOY	1256564	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	831950	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	788202	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	319356	Expense
Description	WATER DISTRICT IN BONNER COUNTY, IDAHO	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	319356	TotalOfOtherProgramServiceExp
Total Program Service Expense	319356	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	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	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
Transaction Related Entity	false	TransactionRelatedEntity
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	3	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	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
LEE BURNETT
PRESIDENT	1.00	X	0	0	0
LOU KINS
VICE PRESIDE	1.00	X	0	0	0
ELTON ANDERSON
TREASURER	1.00	X	0	0	0
ERNIE BRANDT
DIRECTOR	1.00	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	274692	TotalRevenueColumn
Related Or Exempt Function Income	274692	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	274692	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	916	TotalRevenueColumn
Related Or Exempt Function Income	916	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	275608	TotalRevenueColumn
Related Or Exempt Function Income	275608	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	44266	Total
Program Services	44266	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3864	Total
Program Services	3864	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	900	Total
Program Services	900	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	4688	Total
Program Services	4688	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5514	Total
Program Services	5514	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	5494	Total
Program Services	5494	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	55093	Total
Program Services	55093	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	134504	Total
Program Services	134504	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
ELECTRIC	23583	23583
MAINTENANCE	9927	9927
CONTRACTORS	9178	9178
INSURANCE	7202	7202

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	15143	Total
Program Services	15143	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	319356	Total
Program Services	319356	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	170566	BOY
EOY	239953	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	20573	BOY
EOY	20658	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2666	BOY
EOY	2643	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3135077	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1353565	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1916016	BOY
EOY	1781512	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2109821	BOY
EOY	2044766	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	15042	BOY
EOY	16189	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	1262829	BOY
EOY	1240375	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1277871	BOY
EOY	1256564	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	755168	BOY
EOY	710538	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	76782	BOY
EOY	77664	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	831950	BOY
EOY	788202	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2109821	BOY
EOY	2044766	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-43748	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)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

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

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3131797	OtherCostOrOtherBasis
Depreciation	1353565	Depreciation
Book Value	1778232	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1781512	TotalOfBookValueLandBuildings
Total Revenue	275608	TotalRevenue
Total Expenses	319356	TotalExpenses
Excess Or Deficit For Year	-43748	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-43748	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	275608	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	275608	RevenueSubtotal
Total Revenue Per Form990	275608	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	319356	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	319356	ExpensesSubtotal
Total Expenses Per Form990	319356	TotalExpensesPerForm990

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