YAKIMA VALLEY CANAL CO: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
YAKIMA VALLEY CANAL CO (EIN 91-0481405)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-12
IRS object ID
201421329349303912
Schema version
2013v3.0
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)
Return2014-05-12T16:40:42-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 22650AddressLine1
CityYAKIMACity
StateWAState
ZIP Code989072650ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN910481405EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YAKIMA VALLEY CANAL COBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlYAKIBusinessNameControlTxt
Phone5092487750PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSON LNAddressLine1
CityYAKIMACity
StateWAState
ZIP Code98908ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT SMOOTPersonNm
Person TitleMANAGERPersonTitleTxt
Phone5092487750PhoneNum
Signature2014-05-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCATHY STERBENZPreparerPersonNm
PTINP00737078PTIN
Phone5092487750PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT SMOOTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSON LNAddressLine1
CityYAKIMACity
StateWAState
ZIP Code98908ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$295,484GrossReceiptsAmt
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 Employee7TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$285,752PYProgramServiceRevenueAmt
CY Program Service Revenue$295,484CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$29,686PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$315,438PYTotalRevenueAmt
CY Total Revenue$295,484CYTotalRevenueAmt
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$136,495PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$146,064CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$184,857PYOtherExpensesAmt
CY Other Expenses$817,149CYOtherExpensesAmt
PY Total Expenses$321,352PYTotalExpensesAmt
CY Total Expenses$963,213CYTotalExpensesAmt
PY Revenues Less Expenses-$5,914PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$667,729CYRevenuesLessExpensesAmt
Total Assets BOY$979,330TotalAssetsBOYAmt
Total Assets EOY$1,015,942TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$704,341TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$979,330NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$311,601NetAssetsOrFundBalancesEOYAmt
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 Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Members And Shr Gross Income$295,484MembersAndShrGrossIncomeAmt
Other Sources Gross Income$0OtherSourcesGrossIncomeAmt
Indoor Tanning Services0IndoorTanningServicesInd
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 Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
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 SMOOTBusinessNameLine1
FieldValueIRS element (for citing)
Phone5099662300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11640 GARRETSON LNAddressLine1
CityYAKIMACity
StateWAState
ZIP Code98908ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD WOODIN
PRESIDENT0.30Yes (X)Yes (X)$0$0$0
ROBERT BALL
VICE PRESIDENT0.30Yes (X)Yes (X)$0$0$0
ERIC JOHNSON
BOARD MEMBER0.30Yes (X)$0$0$0
TYLER SCHULTZ
BOARD MEMBER0.30Yes (X)$0$0$0
JULIAN STEENBERGEN
BOARD MEMBER0.30Yes (X)$0$0$0
ROBERT SMOOT
MANAGER - SEC/TREAS40.00Yes (X)$57,373$0$13,325
FieldValueIRS element (for citing)
Total Reportable Comp From Org$57,373TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$13,325TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SELLAND CONSTRUCTION INCBusinessNameLine1

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11285 S WENATCHEE AVEAddressLine1
CityWENATCHEECity
StateWAState
ZIP Code98801ZIPCode
FieldValueIRS element (for citing)
ServicesCONSTRUCTION SERVICESServicesDesc
Compensation$361,471CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business221000BusinessCd
Total Revenue Column$295,484TotalRevenueColumnAmt
Related Or Exempt Func Income$295,484RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$295,484TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$295,484TotalRevenueColumnAmt
Related Or Exempt Func Income$295,484RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$70,699TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$58,338TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$17,027TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$11,212TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$50TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,046TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,004TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$30,483TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,860TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$29,884TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
COUNTY MAINTENANCE PROJ$704,547
BUREAU OF RECLAMATION$6,063

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$963,213TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$18,353BOYAmt
EOY$47,725EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,359BOYAmt
EOY$3,359EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$975,718LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$10,860LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$957,618BOYAmt
EOY$964,858EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$979,330BOYAmt
EOY$1,015,942EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$704,341EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$704,341EOYAmt
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$121,585BOYAmt
EOY-$546,144EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$979,330BOYAmt
EOY$311,601EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$979,330BOYAmt
EOY$1,015,942EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$667,729ReconcilationRevenueExpnssAmt
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$10,860DepreciationAmt
Book Value$7,240BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$964,858TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 11THE 990 IS REVIEWED AT THE SHAREHOLDER MEETING.
FORM 990, PART VI, SECTION C, LINE 18FORM 1023, AND THE 990 ARE AVAILABLE FOR PUBLIC INSPECTION AT THE YVCC OFFICE.
FORM 990, PART VI, SECTION C, LINE 19YVCC DOES NOT HAVE INTERNAL FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, OR CONFLICT OF INTEREST POLICY.

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