Civic Intelligence

Cool Springs Mutual Water Company

EIN 74-2412314 • 501(c)12 • Oakley, UT

Profile

WATER COMPANY

PO Box 762Oakley, UT 84055

n/A

Siviq Scores

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

Liabilities / Assets

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.00x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

87th percentile

34%

Higher net margin than 87% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

87th percentile

21%

Faster asset growth than 87% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

94%

Faster revenue growth than 95% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$178,786

Up $31,207 (+21%) from 2023

Liabilities

Flat

$50

Flat from 2023

Net Assets

$178,736

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue39th percentileNet Margin87th percentile

Revenue

Up

$90,960

Up $44,069 (+94%) from 2023

Expenses

Up

$59,751

Up $15,630 (+35%) from 2023

Net Income

Up

$31,209

Up $28,439 (+1027%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$400K$300K$200K$100K$0Assets 2011: $344,592Liabilities 2011: $35,000Net Assets 2011: $309,5922011Assets 2012: $307,186Liabilities 2012: $02012Assets 2013: $296,092Liabilities 2013: $325Net Assets 2013: $295,7672013Assets 2014: $303,974Liabilities 2014: $325Net Assets 2014: $303,6492014Assets 2015: $279,673Net Assets 2015: $279,6732015Assets 2016: $268,827Net Assets 2016: $268,8272016Assets 2017: $252,116Liabilities 2017: $117Net Assets 2017: $251,9992017Assets 2018: $241,535Net Assets 2018: $241,5352018Assets 2019: $208,332Net Assets 2019: $208,3322019Assets 2020: $191,870Net Assets 2020: $191,8702020Assets 2021: $131,272Liabilities 2021: $50Net Assets 2021: $131,2222021Assets 2022: $144,808Liabilities 2022: $502022Assets 2023: $147,579Liabilities 2023: $502023Assets 2024: $178,786Liabilities 2024: $50Net Assets 2024: $178,7362024

Highlighted filing

2024

Assets$178,786
Liabilities$50
Net Assets$178,736
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2011: $110,555Expenses 2011: $117,136Net Income 2011: -$6,5812011Revenue 2012: $118,168Expenses 2012: $109,639Net Income 2012: $8,5292012Revenue 2013: $65,218Expenses 2013: $76,637Net Income 2013: -$11,4192013Revenue 2014: $67,010Expenses 2014: $59,128Net Income 2014: $7,8822014Revenue 2015: $67,169Expenses 2015: $91,145Net Income 2015: -$23,9762015Revenue 2016: $45,797Expenses 2016: $56,643Net Income 2016: -$10,8462016Revenue 2017: $45,781Expenses 2017: $62,609Net Income 2017: -$16,8282017Revenue 2018: $52,580Expenses 2018: $63,044Net Income 2018: -$10,4642018Revenue 2019: $47,582Expenses 2019: $80,785Net Income 2019: -$33,2032019Revenue 2020: $52,820Expenses 2020: $69,282Net Income 2020: -$16,4622020Revenue 2021: $46,102Expenses 2021: $105,913Net Income 2021: -$59,8112021Revenue 2022: $52,026Expenses 2022: $38,491Net Income 2022: $13,5352022Revenue 2023: $46,891Expenses 2023: $44,121Net Income 2023: $2,7702023Revenue 2024: $90,960Expenses 2024: $59,751Net Income 2024: $31,2092024

Highlighted filing

2024

Revenue$90,960
Expenses$59,751
Net Income$31,209
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$178,786
Liabilities
$50
Net assets
$178,736
Revenue
$90,960
Expenses
$59,751
Net income
$31,209
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.91$0.60$0.31
2023Summary only. Only limited summary data is available for this year.$1.48$0.00$0.47$0.44$0.03
2022Summary only. Only limited summary data is available for this year.$1.45$0.00$0.52$0.38$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$0.46$1.06$0.60
2020Detailed filing. Detailed filing data is available for this year.$1.92$1.92$0.53$0.69$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$2.08$0.48$0.81$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$2.42$0.53$0.63$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.00$2.52$0.46$0.63$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.69$2.69$0.46$0.57$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.80$2.80$0.67$0.91$0.24
2014Detailed filing. Detailed filing data is available for this year.$3.04$0.00$3.04$0.67$0.59$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$0.65$0.77$0.11
2012Summary only. Only limited summary data is available for this year.$3.07$0.00$1.18$1.10$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.35$3.10$1.11$1.17$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 19, 2025
Return Version
2024v5.0
Gross Receipts
$90,960
Mission and Program Overview

Mission

WATER COMPANY

Provides culinary water services

Program Services

DescriptionGrantsExpenses
PROVISION OF CULINARY WATER SERVICES.--
PROVISION OF CULINARY WATER SERVICES.--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAYNE RAFFPresident-$0--
BRIG FUGALTrustee/Dire-$0--
JAY JUDKINSVice Preside-$0--
NICOLE SALINASTreasurer-$0--
KARL LUNDDirector-$0--
LEE BURKESecretary-$0--
FARLEY ESKELSONCompliance O-$0--
Filing and Contact Details

Filer

Filer Name
Cool Springs Mutual Water Company
EIN
74-2412314
Phone
8014489437
Address
PO BOX 762, OAKLEY, UT 84055

Signing Officer

Name
Dayne Raff
Title
President
Phone
8014484937
Signed
2025-05-19
Discuss with paid preparer
Yes

Preparer

Firm
Sorensen Vance & Company Pc
Address
6465 S 3000 E SUITE 201, SALT LAKE CITY, UT 84121
Preparer
Aida Zimmerman
Phone
8017335055
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses non-investment depreciation 13,398 total 13,398”

Form 990-ez, Part II, Line 24

“Accounts receivable 9,600 20,095 water equipment 1,435,602 1,597,260 less accumulated depreciation 1,385,514 1,450,756 total 59,688 166,599”

Form 990-ez, Part II, Line 26

“Prepaid assessments 50 50”

Form 990-ez, Part III, Line 31

“Provision of culinary water services.”

Raw XML Appendix120 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DAYNE RAFF
IRS990EZ/BooksInCareOfDetail/PhoneNum08014407494
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 762
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OAKLEY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd084055
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt082889
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt07187
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt031209
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt046353
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0147577
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0178786
IRS990EZ/GrossReceiptsAmt090960
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02100
IRS990EZ/LandAndBuildingsGrp/BOYAmt05000
IRS990EZ/LandAndBuildingsGrp/EOYAmt05000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt088860
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0147527
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0178736
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0147527
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0178736
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAYNE RAFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRIG FUGAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAY JUDKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3NICOLE SALINAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KARL LUND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LEE BURKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6FARLEY ESKELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE/DIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6COMPLIANCE O
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt059688
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0166599
IRS990EZ/OtherExpensesTotalAmt013398
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDES CULINARY WATER SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVISION OF CULINARY WATER SERVICES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVISION OF CULINARY WATER SERVICES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt050
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt050
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt059751
IRS990EZ/TotalRevenueAmt090960
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES NON-INVESTMENT DEPRECIATION 13,398 TOTAL 13,398
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 9,600 20,095 WATER EQUIPMENT 1,435,602 1,597,260 LESS ACCUMULATED DEPRECIATION 1,385,514 1,450,756 TOTAL 59,688 166,599
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PREPAID ASSESSMENTS 50 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVISION OF CULINARY WATER SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAYNE RAFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08014484937
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COOL SPRINGS MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0COOL
ReturnHeader/Filer/EIN0742412314
ReturnHeader/Filer/PhoneNum08014489437
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 762
ReturnHeader/Filer/USAddress/CityNm0OAKLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084055
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870439430
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SORENSEN VANCE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06465 S 3000 E SUITE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALT LAKE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084121
ReturnHeader/PreparerPersonGrp/PhoneNum08017335055
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AIDA ZIMMERMAN
ReturnHeader/ReturnTs02025-07-09T12:42:21-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)12 • <$500k nonprofits