TY 2020 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) DAVE COELHO......................................................................
President

3.00
.................
0.00

(2) DEAN DODSON......................................................................
Director

1.00
.................
0.00

(3) D RAY JOHNSON......................................................................
Director

1.00
.................
0.00

(4) BRUCE RUDDENKLAU......................................................................
Vice President

1.00
.................
0.00

(5) TIM TOMKINS......................................................................
Director

1.00
.................
0.00

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	2,280
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

PERRYDALE DOMESTIC WATER ASSOCIATION

Employer identification number

93-6088847

Return Reference	Explanation
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	CUSTOMERS WHO PURCHASE WATER BECOME MEMBERS OF THE ASSOCIATION. AN EXCEPTION EXISTS IN WHICH MEMBERS WHO ARE LANDLORDS RENT THEIR PROPERTY AND THE LESSEE PAYS THE ASSOCIATION DIRECTLY. INITIAL MEMBERSHIP REQUIRES A CONNECTION AND HOOK-UP FEE. WATER SALES ARE BASED ON CONSUMPTION. THE BASE FEE INCLUDES 3,000 GALLONS OF USAGE. THEN, AFTER THAT, FOR EVERY 1,000 GALLONS USED THERE IS AN INCREASING RATE SCALE.
Form 990, Part VI, Line 11b: Form 990 Review Process	AT A REGULAR MONTHLY MEETING, THE BOARD OF DIRECTORS REVIEWS A DRAFT OF THE 990 WITH THE CPA WHO PREPARED IT. UPON APPROVAL OF THE BOARD, THE 990 IS SIGNED BY THE PRESIDENT OF THE BOARD OR GENERAL MANAGER, AND THEN FILED.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	EACH DIRECTOR, OFFICER, AND MEMBER OF THE COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY, EITHER ORALLY OR IN WRITING, AFFIRM THAT SUCH PERSON:1. HAS RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY.2. HAS READ AND UNDERSTANDS THE POLICY.3. HAS AGREED TO COMPLY WITH THE POLICY, AND4. UNDERSTANDS THE ORGANIZATION IS TAX-EXEMPT, AND IN ORDER TO MAINTAIN ITS FEDERAL TAX-EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.FORM 990, PART VI, LINE 13 - WHISTLEBLOWER POLICYDUE TO THE SMALL NUMBER OF STAFF (LESS THAN 10), THE BOARD OF DIRECTORS HAS DETERMINED THAT THERE IS NO NEED FOR A WHISTLEBLOWER POLICY.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	THE BOARD OF DIRECTORS SETS THE COMPENSATION OF THE GENERAL MANAGER BASED ON OTHER WATER ASSOCIATIONS IN THE REGION. SINCE THE ORGANIZATION IS MEMBER-BASED, THE COMPENSATION IS TYPICALLY LOWER THAN OTHER ORGANIZATIONS THAT ARE NOT MEMBER-OWNED.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	THE ORGANIZATION HAS NO OTHER KEY EMPLOYEES OR OFFICERS.
Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection	MADE AVAILABLE UPON REQUEST.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	PAPER COPIES ARE PROVIDED UPON REQUEST.
Other Changes In Net Assets Or Fund Balances - Other Increases	PAID-IN-CAPITAL - NEW CONNECTION FEES = $8244

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

Additional Data

Software ID:	20011551
Software Version:	2020v4.0

1	Briefly describe the organization’s mission or most significant activities: DOMESTIC RURAL WATER SERVICE
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	5
5	Total number of individuals employed in calendar year 2020 (Part V, line 2a) ......	5	8
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	39,500	0
9	Program service revenue (Part VIII, line 2g) .........	937,982	942,983
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	5,227	2,305
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	8,603	3,776
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	991,312	949,064
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	259,003	270,937
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	441,671	578,015
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	700,674	848,952
19	Revenue less expenses. Subtract line 18 from line 12.......	290,638	100,112
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	4,153,666	4,206,126
21	Total liabilities (Part X, line 26).............	1,066,268	1,010,372
22	Net assets or fund balances. Subtract line 21 from line 20.....	3,087,398	3,195,754

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 627,179 including grants of $ ) (Revenue $ )
	DOMESTIC RURAL WATER SERVICE

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses627,179

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		0

		Business Code
2a	MISCELLANEOUS REIMB.		53,132	53,132
b	WATER SALES		889,851	889,851
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		942,983

3 Investment income (including dividends, interest, and othersimilar amounts) ......			2,305	2,305
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......			0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..			0
Business Code			Miscellaneous Revenue
11a	PATRONAGE DIVIDEND		900099	3,776	3,776
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			3,776
12	Total revenue. See instructions.....			949,064	949,064

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	209,490	146,736	62,754
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	11,975	7,185	4,790
9	Other employee benefits .......	27,459	16,115	11,344
10	Payroll taxes ...........	22,013	15,409	6,604
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	14,697	14,697
c	Accounting ...........	8,500		8,500
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....	0
13	Office expenses .......	49,813	7,472	42,341
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	51,350	51,350
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	124,898	121,500	3,398
23	Insurance ...	16,115	7,413	8,702
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	REPAIRS & MAINTENANCE	189,542	132,680	56,862
b	UTILITIES	74,383	63,226	11,157
c	EASEMENTS/RENT	28,400	28,400
d	SUPPLIES	13,316	13,316
e	All other expenses	7,001	1,680	5,321
25	Total functional expenses. Add lines 1 through 24e	848,952	627,179	221,773	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			337,833	1	513,824
2	Savings and temporary cash investments .........			420,107	2	368,638
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............			43,427	4	85,955
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6	0
7	Notes and loans receivable, net ...........				7	0
8	Inventories for sale or use ............			48,931	8	42,427
9	Prepaid expenses and deferred charges ......			10,901	9	11,723
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	5,646,985
b	Less: accumulated depreciation	10b	2,506,588	3,252,594	10c	3,140,397
11	Investments—publicly traded securities .				11	0
12	Investments—other securities. See Part IV, line 11 .....				12	0
13	Investments—program-related. See Part IV, line 11 ..				13	0
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........			39,873	15	43,162
16	Total assets. Add lines 1 through 15 (must equal line 33)...			4,153,666	16	4,206,126

17	Accounts payable and accrued expenses .....	37,946	17	35,029
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	1,027,282	23	973,063
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	1,040	25	2,280
26	Total liabilities. Add lines 17 through 25..	1,066,268	26	1,010,372

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	3,087,398	27	3,195,754
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	3,087,398	32	3,195,754
33	Total liabilities and net assets/fund balances ........	4,153,666	33	4,206,126

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	8,725		8,725
b	Buildings ....	1,426,678	133,013	1,293,665
c	Leasehold improvements
d	Equipment ....	72,515	57,090	15,425
e	Other .....	4,139,067	2,316,485	1,822,582
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				3,140,397

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)