YAKIMA VALLEY CANAL CO: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
YAKIMA VALLEY CANAL CO (EIN 91-0481405)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-05-01
IRS object ID
201921219349301347
Schema version
2018v3.1
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)
Return2019-05-01T18:12:00-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 22650AddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP989072650ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

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
Phone5092487750PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSON LNAddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98908ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT SMOOTPersonNm
Person TitleMANAGERPersonTitleTxt
Phone5092487750PhoneNum
Signature2019-05-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEMINA O CRESSWELL CPAPreparerPersonNm
PTINP01217304PTIN
Phone5092487750PhoneNum
Preparation2019-04-19PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address12.129.7.100IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-01IPDt
IP Tm10:29:23IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdC96F15E91551BFB057D7740D910768FE520FD508AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT SMOOTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSON LNAddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98908ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$294,507GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1894FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionTO PROVIDE RESOURCES TO DELIVER IRRIGATION.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$291,957PYProgramServiceRevenueAmt
CY Program Service Revenue$294,507CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$291,957PYTotalRevenueAmt
CY Total Revenue$294,507CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$150,385PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$166,434CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$90,968PYOtherExpensesAmt
CY Other Expenses$87,056CYOtherExpensesAmt
PY Total Expenses$241,353PYTotalExpensesAmt
CY Total Expenses$253,490CYTotalExpensesAmt
PY Revenues Less Expenses$50,604PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$41,017CYRevenuesLessExpensesAmt
Total Assets BOY$1,022,404TotalAssetsBOYAmt
Total Assets EOY$1,032,743TotalAssetsEOYAmt
Total Liabilities BOY$555,400TotalLiabilitiesBOYAmt
Total Liabilities EOY$524,722TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$467,004NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$508,021NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE RESOURCES TO DELIVER IRRIGATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescDELIVERY OF IRRIGATION WATER TO MEMBERSDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Members And Shr Gross Income$294,507MembersAndShrGrossIncomeAmt
Other Sources Gross Income$0OtherSourcesGrossIncomeAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROBERT SMOOTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5099662300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSON LNAddressLine1Txt
CityYAKIMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98908ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JULIAN STEENBERGEN
BOARD MEMBER0.30Yes (X)$0$0$0
TYLER SCHULTZ
BOARD MEMBER0.30Yes (X)$0$0$0
CHRIS BALL
BOARD MEMBER0.30Yes (X)$0$0$0
ERIC JOHNSON
VICE PRESIDENT0.30Yes (X)$0$0$0Yes (X)
RICHARD WOODIN
PRESIDENT0.30Yes (X)$0$0$0Yes (X)
ROBERT SMOOT
MANAGER - SEC/TREAS40.00$71,146$0$11,712Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$71,146TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$11,712TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business221000BusinessCd
Total Revenue Column$294,507TotalRevenueColumnAmt
Related Or Exempt Func Income$294,507RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$294,507TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$294,507TotalRevenueColumnAmt
Related Or Exempt Func Income$294,507RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$82,858TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$66,205TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,388TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$15,983TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,187TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$100TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,700TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$7,729TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$23,223TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$521TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,297TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBUREAU OF RECLAMATIONDesc
Total$8,299TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$253,490TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$52,056BOYAmt
EOY$62,916EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$12,209BOYAmt
EOY$12,209EOYAmt
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$958,139BOYAmt
EOY$957,618EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,022,404BOYAmt
EOY$1,032,743EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$555,400BOYAmt
EOY$524,722EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$555,400BOYAmt
EOY$524,722EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

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-$390,741BOYAmt
EOY-$349,724EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$467,004BOYAmt
EOY$508,021EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,022,404BOYAmt
EOY$1,032,743EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$41,017ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

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
Depreciation$18,100DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$957,618TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ALL SHAREHOLDERS HAVE THE RIGHT TO ELECT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY.
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 STATEMENTS AND GOVERNING DOCUMENTS.

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