Civic Intelligence

Hemmi Road Water Association Inc

EIN 23-7428058 • 501(c)12 • Everson, WA

Profile

LOCAL WATER ASSOCIATION

PO Box 292Everson, WA 98247

hemmiwater.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$1,031

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Asset Growth

76th percentile

8.6%

Faster asset growth than 76% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

-0.5%

Faster revenue growth than 37% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$933,261

Up $73,957 (+8.6%) from 2024

Liabilities

Down

$0

Down $10,500 (-100%) from 2024

Net Assets

Up

$933,261

Up $84,457 (+10.0%) from 2024

Revenue

Down

$181,043

Down $928 (-0.5%) from 2024

Expenses

Down

$110,586

Down $583 (-0.5%) from 2024

Net Income

Down

$70,457

Down $345 (-0.5%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2018: $760,699Liabilities 2018: $142,147Net Assets 2018: $618,5522018Assets 2019: $676,704Liabilities 2019: $120,905Net Assets 2019: $555,7992019Assets 2020: $712,730Liabilities 2020: $98,535Net Assets 2020: $614,1952020Assets 2021: $746,242Liabilities 2021: $74,975Net Assets 2021: $671,2672021Assets 2022: $779,772Liabilities 2022: $52,161Net Assets 2022: $727,6112022Assets 2023: $820,530Liabilities 2023: $28,528Net Assets 2023: $792,0022023Assets 2024: $859,304Liabilities 2024: $10,500Net Assets 2024: $848,8042024Assets 2025: $933,261Liabilities 2025: $0Net Assets 2025: $933,2612025

Highlighted filing

2025

Assets$933,261
Liabilities$0
Net Assets$933,261

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2018: $173,891Expenses 2018: $217,114Net Income 2018: -$43,2232018Revenue 2019: $178,827Expenses 2019: $241,580Net Income 2019: -$62,7532019Revenue 2020: $173,527Expenses 2020: $115,131Net Income 2020: $58,3962020Revenue 2021: $163,690Expenses 2021: $106,618Net Income 2021: $57,0722021Revenue 2022: $168,983Expenses 2022: $112,639Net Income 2022: $56,3442022Revenue 2023: $182,277Expenses 2023: $117,886Net Income 2023: $64,3912023Revenue 2024: $181,971Expenses 2024: $111,169Net Income 2024: $70,8022024Revenue 2025: $181,043Expenses 2025: $110,586Net Income 2025: $70,4572025

Highlighted filing

2025

Revenue$181,043
Expenses$110,586
Net Income$70,457

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Jul 14, 2025
Return Version
2024v5.2
Gross Receipts
$181,043
Mission and Program Overview

Mission

LOCAL WATER ASSOCIATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$567,200$567,200→ $0
Savings and Temporary Cash Investments$206,879$414,424▲ $207,545
Land, Buildings, and Equipment, Net$415,135$392,956▼ $22,179
Rtn Earn Endowment Incm Other Fnds$281,604$366,061▲ $84,457
Cash and Non-Interest-Bearing Accounts$204,028$85,676▼ $118,352
Intangible Assets$24,468$24,114▼ $354
Accounts Receivable$8,794$6,091▼ $2,703
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$859,304$933,261▲ $73,957
Other Assets Total$0$10,000▲ $10,000
Liabilities
Other Liabilities$10,500$0▼ $10,500
Total Liabilities$10,500$0▼ $10,500
Net Assets / Fund Balance
Total Net Assets Fund Balance$848,804$933,261▲ $84,457
Total Liabilities and Net Assets / Fund Balance$859,304$933,261▲ $73,957

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$245,333$641,861$887,194
Land$147,605-$147,605
Equipment$18$144,051$144,069
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Neil AhrensPresidentPT$1,031$1,031

Board Members and Trustees

NameTitle
Steve LyngVice-president
Mel BlankersDirector
Spencer AhrensDirector
Joe WaltonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$173,497
Investment Income
$7,546
Other Revenue
$0
Change in Net Assets
$70,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,586
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$22,533
Fees for Services Accounting---$17,172
Insurance---$6,052
Office Expenses---$5,909
Fees for Services Management---$5,272
Other Expenses---$1,098
All Other Expenses---$954
Total Functional Expenses$0$0$0$110,586
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Spencer ahrens, director, is the uncle of neil ahrens, president/director

Form 990, Part VI, Section A, Line 6

The organization is a local water district. Members purchase membership certificates to be able to purchase water from the organization.

Form 990, Part VI, Section A, Line 7A

Members elect the governing board. Each membership certificate is entitled one vote.

Form 990, Part VI, Section A, Line 7B

Major decisions by the governing board may require ratification by the entire group holding membership certificates.

Form 990, Part VI, Section B, Line 11B

The board reviews the 990 at a board meeting and the 990 is then signed by the president of the board.

Form 990, Part VI, Section B, Line 12C

Board members sign a conflict of interest policy and the board regularly monitors any real or perceived conflicts of interest. Board members are to promptly inform the board upon the occurance of any event that could potentially create a conflict of interest.

Form 990, Part VI, Section C, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Hemmi Road Water Association Inc
EIN
23-7428058
Phone
3603981329
Address
PO BOX 292, EVERSON, WA 98247

Signing Officer

Name
Neil Ahrens
Title
President
Phone
3603981329
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Neil Ahrens
Formed
1960
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Telgenhoff & Oetgen Ps
Address
400 5TH STREET, LYNDEN, WA 98264
Preparer
Jennifer a Weeks
Phone
3603545545
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Column A

Section 1.263(a)-1(f) de minimis safe harbor election. Hemmi road water association, inc (tax identification number: 23-7428058), for the corresponding year ending, is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

FORM 990, PART XI, LINE 9:

Water shares sold 14,000.

Raw XML Appendix315 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0LOCAL WATER ASSOCIATION
IRS990/AllOtherExpensesGrp/TotalAmt0954
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0NEIL AHRENS
IRS990/BooksInCareOfDetail/PhoneNum03609667274
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06951 HANNEGAN ROAD 1
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IRS990/Desc0THE ASSOCIATION INSTALLS, MAINTAINS AND OPERATES A MAIN DISTRIBUTION PIPE LINE FOR THE SOURCE OF WATER SUPPLY TO THE PROPERTY LINE OF EACH MEMBER. THE CURRENT MEMBERSHIP SERVED INCLUDES 255 SHARES
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE-PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/IRPDocumentCnt01
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IRS990/LandBldgEquipCostOrOtherBssAmt01178868
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
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IRS990/OtherExpensesGrp/Desc2DIRECTOR MEETINGS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPENCER AHRENS, DIRECTOR, IS THE UNCLE OF NEIL AHRENS, PRESIDENT/DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A LOCAL WATER DISTRICT. MEMBERS PURCHASE MEMBERSHIP CERTIFICATES TO BE ABLE TO PURCHASE WATER FROM THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE GOVERNING BOARD. EACH MEMBERSHIP CERTIFICATE IS ENTITLED ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MAJOR DECISIONS BY THE GOVERNING BOARD MAY REQUIRE RATIFICATION BY THE ENTIRE GROUP HOLDING MEMBERSHIP CERTIFICATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS THE 990 AT A BOARD MEETING AND THE 990 IS THEN SIGNED BY THE PRESIDENT OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY AND THE BOARD REGULARLY MONITORS ANY REAL OR PERCEIVED CONFLICTS OF INTEREST. BOARD MEMBERS ARE TO PROMPTLY INFORM THE BOARD UPON THE OCCURANCE OF ANY EVENT THAT COULD POTENTIALLY CREATE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION. HEMMI ROAD WATER ASSOCIATION, INC (TAX IDENTIFICATION NUMBER: 23-7428058), FOR THE CORRESPONDING YEAR ENDING, IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WATER SHARES SOLD 14,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, COLUMN A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
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IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HEMMIWATER.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NEIL AHRENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03603981329
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEMMI ROAD WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HEMM
ReturnHeader/Filer/EIN0237428058
ReturnHeader/Filer/PhoneNum03603981329
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 292
ReturnHeader/Filer/USAddress/CityNm0EVERSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098247
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911301494
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TELGENHOFF & OETGEN PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 5TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LYNDEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098264
ReturnHeader/PreparerPersonGrp/PhoneNum03603545545
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER A WEEKS
ReturnHeader/ReturnTs02025-07-28T10:00:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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