OREGON WATER RESOURCES CONGRESS

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1912

Legal Domicile

Principal Officer

APRIL SNELL

Phone

5033630121

Tax Period

2023-01-01 to 2023-12-31

OREGON WATER RESOURCES CONGRESS, founded in 1912, is a small nonprofit that reported $564K in total revenue in fiscal year 2023.

Mission

THE MISSION OF THE OREGON WATER RESOURCE CONGRESS IS TO PROMOTE THE PROTECTION AND USE OF WATER RIGHTS AND THE WISE STEWARDSHIP OF WATER RESOURCES.

Program Service Accomplishments

Program 1

LEGAL SUPPORT: PARTICIPATES IN LEGAL ACTIONS INVOLVING ISSUES AFFECTING MEMBERS, DIRECTLY AS INTERVENOR OR AMICUS, OR AS PART OF COALITION IN LITIGATION.

Program 2

FEDERAL ADVOCACY: ADVOCATED FOR IRRIGATION DELIVERY SYSTEMS IN FEDERAL RULE MAKING, INCLUDING ISSUES THAT AFFECT MEMBERS ABILITIES TO MANAGE AND DELIVER IRRIGATION WATERS. HELPED DEVELOP PROPOSED...

FEDERAL ADVOCACY: ADVOCATED FOR IRRIGATION DELIVERY SYSTEMS IN FEDERAL RULE MAKING, INCLUDING ISSUES THAT AFFECT MEMBERS ABILITIES TO MANAGE AND DELIVER IRRIGATION WATERS. HELPED DEVELOP PROPOSED FEDERAL LEGISLATION WORKING WITH OREGON'S CONGRESSIONAL DELEGATION.

Program 3

STATE ADVOCACY: ADVOCATED FOR IRRIGATION WATER DELIVERY SYSTEMS IN STATE REGULATORY RULE MAKING, INCLUDING WATER RIGHTS MANAGEMENT AND ADMINISTRATION, WATER QUALITY ISSUES AND PUBLIC AGENCY...

STATE ADVOCACY: ADVOCATED FOR IRRIGATION WATER DELIVERY SYSTEMS IN STATE REGULATORY RULE MAKING, INCLUDING WATER RIGHTS MANAGEMENT AND ADMINISTRATION, WATER QUALITY ISSUES AND PUBLIC AGENCY MANAGEMENT. HELPED DEVELOP AND SPONSOR LEGISLATION SUPPORTING MEMBERS ABILITY TO DELIVER IRRIGATION WATER.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $561,545

Investment Income $2,323

Other Revenue $80

TOTAL REVENUE $563,948

Expense Breakdown

Grants Paid $0

Salaries & Benefits $310,578

Fundraising Expenses $0

Other Expenses $263,922

TOTAL EXPENSES $574,500

Year-over-Year Comparison

	2023	2022	Change
Revenue	$563,948	$553,509	+0.0%
Expenses	$574,500	$551,469	+0.0%
Net Income	$-10,552	$2,040	-6.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$145,202

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID FILIPPI	AFFILIATE DIRECTOR	1.00	Director	$0	$0	$0
JIM NEWTON	AFFILIATE DIRECTOR	1.00	Director	$0	$0	$0
STEVE SHROPSHIRE	AFFILIATE DIRECTOR	1.00	Director	$0	$0	$0
KEVIN CREW	AFFILIATE DIRECTOR	1.00	Director	$0	$0	$0
KIRK MAAG	AT-LARGE DIRECTOR	1.00	Director	$0	$0	$0
CRAIG HORRELL	AT-LARGE DIRECTOR	1.00	Director	$0	$0	$0
LES PERKINS	AT-LARGE DIRECTOR	1.00	Director	$0	$0	$0
MARC THALACKER	AT-LARGE DIRECTOR	1.00	Director	$0	$0	$0
STEVE JOHNSON	AT-LARGE DIRECTOR	1.00	Director	$0	$0	$0
TOM HEADLEY	AT-LARGE DIRECTOR	1.00	Director	$0	$0	$0
BOBBY NUVOLINI	DIRECTOR REGION 1	1.00	Director	$0	$0	$0
BOB KOENIG	DIRECTOR REGION 1	1.00	Director	$0	$0	$0
JACK FRIEND	DIRECTOR REGION 2	1.00	Director	$0	$0	$0
ROB RIPPY	DIRECTOR REGION 2	1.00	Director	$0	$0	$0
SHANE MCDONALD	DIRECTOR REGION 3	1.00	Director	$0	$0	$0
JAXSEN SIKORSKI	DIRECTOR REGION 3	1.00	Director	$0	$0	$0
JOSH BAILEY	DIRECTOR REGION 4	1.00	Director	$0	$0	$0
CHRIS SCHULL	DIRECTOR REGION 4	1.00	Director	$0	$0	$0
WESLEE CYPHERS	DIRECTOR REGION 5	1.00	Director	$0	$0	$0
STEVE PAPPAS	DIRECTOR REGION 5	1.00	Director	$0	$0	$0
LISA BAUM	DIRECTOR REGION 6	1.00	Director	$0	$0	$0
BRIAN ANDERSON	DIRECTOR REGION 6	1.00	Director	$0	$0	$0
CLANCY FLYNN	DIRECTOR REGION 8	1.00	Director	$0	$0	$0
JESSI HANSEN	DIRECTOR REGION 8	1.00	Director	$0	$0	$0
BRENT STEVENSON	PAST PRESIDENT	4.00	Officer Director	$0	$0	$0
BRIAN HAMPSON	PRESIDENT	2.00	Officer Director	$0	$0	$0
BRUCE SCANLON	SECRETARY	2.00	Officer Director	$0	$0	$0
ANNETTE KIRKPATRICK	TREASURER	2.00	Officer Director	$0	$0	$0
CRAIG DEHART	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
APRIL SNELL	EXECUTIVE DIRECTOR	40.00	Officer	$120,669	$24,533	$145,202

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$563,948	$574,500	$832,828	$-10,552
2022	$553,509	$551,469	$948,912	$2,040
2021	$585,815	$549,587	$812,518	$36,228
2020	$491,286	$472,886	$723,359	$18,400