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Vista Vu Finances

Vista Vu Water Users Association is a non-profit corporation registered in the State of Washington. As such, any retained earnings are subject to Federal income tax. Generally our net revenues fall below the threshold above which state public utility taxes apply. We are not subject to the state Business and Occupation Tax or state Sales Tax.

Prior to 2009 all revenues and expenses were maintained in one Vista Vu account. Beginning in 2009 Vista Vue has maintained two accounts: one for domestic water, the other for irrigation water. This split was necessary to comply with the terms of our Drinking Water State Revolving Fund (DWSRF) 30-year, low interest loan that financed most of our domestic system expansion and our arsenic remediation project expenses. This is also the reason why homeowners must write separate checks for their domestic and irrigation water dues. For legal and tax purposes however, we operate as a single corporate entity.

Current Financial Condition

(To be added in January)

A year-end Balance Sheet and Profit & Loss Statement can be downloaded here in January.

Domestic Water Revenues & Expenses

$600 per month is set aside in the DWSRF Loan account to pay the current and one future loan installment. $100 per month is allocated to a Domestic Maintenance account $52 per month goes into a reserve to defray the cost of replacing the arsenic removal media.

Irrigation Water Revenues & Expenses

(To be added in January)

Overhead Expenses

We have some expenses that cannot be assigned exclusively to either Domestic or Irrigation accounts; bookkeeping, office supplies, website hosting, PO box rental and tax preparation fall into this category and are charged 50/50 to both accounts..

2019 Budgets

The Domestic, Irrigation and Overhead budgets spreadsheet can be downloaded here (To be added in January)..

Domestic Highlights

Many of the expenses incurred in supplying domestic water are directly related to the quantity of water consumed by each land-owner. This is especially true of the costs for arsenic removal. The media that adsorbs the arsenic must be replaced at the end of its useful life, which in our case was originally estimated to be every 19.4 months, but is lasting much longer due to a decision to chlorinate the incoming water, mix treated water with raw well water, and adopte a tiered rate structure. Media replacement is estimated to cost $5,400 for the media and approximately $6,000 for removal and re-installation. Similarly, power and depreciation costs are related to the volume of water delivered.

Our tiered Domestic rates insure that the less water you use above the base 5,000 gallons per month, the less you pay. Owners with livestock or large families are likely to consume more water than the average household. After the new rates went into effect, water use fell 36% - the main reason our arsenic removal media is lasting so much longer than originally estimated.

The Board reviewed the Domestic budget very carefully and concluded that no adjustments in either the base or tiered rates, or the quantities of water in the base allocation and each tier were justified.

Irrigation Highlights

PUD rates will go up again this year by an estimated 1.5%

$500 per month is set aside for a Pump Overhaul Reserve.

Capital Improvements

The annual Maintenance and Repairs Assessment of $100 per owner will also be continued this year. This assessment was approved by the Membership at its 2010 Annual meeting will appear again in your July statements and is due by Sept. 15th. The proceeds are split 50/50 between our Domestic and Irrigation accounts. All other assessments and fees remain unchanged. Please click here to download a complete list.

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For further information contact: Stu Skidmore, President; Mike Stenberg, Vice President;
Gary Carlton, Secretary; or, Tracy Oestreich, Trustee;

We welcome your comments on the website.