Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Emerald Estates Water Association Inc
EIN 82-0343173 • 501(c)12 • Hayden Lake, ID
Profile
To associate its members together for their mutual benefit, and to that end to construct, maintain, and operate a private water and sewer system for the supplying of water for domestic livestock, and garden purposes and collection and treatment and discharge of sewage for its members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 14.8% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Balance Sheet
Assets
Up$265,629
Up $11,597 (+4.6%) from 2024
Liabilities
Down$3,144
Down $3,275 (-51%) from 2024
Net Assets
Up$262,485
Up $14,872 (+6.0%) from 2024
Revenue
Up$99,049
Up $18,678 (+23%) from 2024
Expenses
Down$84,177
Down $4,032 (-4.6%) from 2024
Net Income
Up$14,872
Up $22,710 (+290%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $265,629
- Liabilities
- $3,144
- Net assets
- $262,485
- Revenue
- $99,049
- Expenses
- $84,177
- Net income
- $14,872
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Sep 25, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $99,049
Mission and Program Overview
Mission
To associate its members together for their mutual benefit, and to that end to construct, maintain, and operate a private water and sewer system for the supplying of water for domestic livestock, and garden purposes and collection and treatment and discharge of sewage for its members.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED WATER SERVICE TO RESIDENTS OF THE EMERALD ESTATES SUBDIVISION APPROXIMATELY | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LAURIE CLARK | Secretary/Treas | PT | $13,200 | - | $13,200 |
| DREW VAUGHAN | Vice President | - | $0 | - | - |
| JARRETT MCALLISTER | President | - | $0 | - | - |
| JACK MACY | Director | - | $0 | - | - |
| JAMES SLATTERY | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Emerald Estates Water Association Inc
- EIN
- 82-0343173
- Phone
- 2087711243
- Address
- PO BOX 1082, HAYDEN LAKE, ID 83835
Signing Officer
- Name
- Laurie Clark
- Title
- Secretary/Treas
- Signed
- 2025-09-25
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Bernhart & Buck Inc
- Address
- 87 W Sargent Drive, Hayden Lake, ID 83835
- Preparer
- Julie Buck CPA
- Phone
- 2087723248
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $3141”
Other Expenses.1009
“Depreciation $10208”
Other Expenses.1012
“Insurance $3659”
Other Expenses.1
“Park Expenses $15328”
Other Expenses.2
“UTILITIES $11601”
Other Expenses.3
“System repairs/hookups $2385”
Other Expenses.4
“MAINTENANCE $1811”
Other Expenses.5
“Taxes- Real Estate $1619”
Other Expenses.6
“TELEPHONE $1441”
Other Expenses.7
“Dues and subscriptions $1200”
Other Expenses.8
“MISCELLANEOUS $1044”
Other Expenses.9
“Water tests - state of idaho $840”
Other Expenses.10
“REIMBURSEMENT $600”
Other Expenses.11
“Backflow testing $205”
Other Expenses.12
“BANK CHARGES $194”
Other Expenses.13
“Locating Fees $154”
Other Assets.1003
“Machinery and Equipment - Beginning $52158 Machinery and Equipment - Ending $47408”
Other Assets.1004
“Miscellaneous - Beginning $92072 Miscellaneous - Ending $88006”
Other Assets.1005
“Accounts Receivable - Beginning $11550 Accounts Receivable - Ending $12800”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $1547 Prepaid Expenses and Deferred Charges - Ending $1669”
Other Assets.1
“Meters Held for Future Install - Beginning $600 Meters Held for Future Install - Ending $600”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $2873 Accounts Payable and Accrued Expenses - Ending $0”
Total Liabilities.1003
“Deferred Revenue - Beginning $3546 Deferred Revenue - Ending $3144”
Raw XML Appendix158 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | LAURIE CLARK |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2087711243 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1082 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HAYDEN LAKE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83834 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 69875 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 90308 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14872 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2500 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 254032 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 265629 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 99049 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1564 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 26230 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 24838 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 247613 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 262485 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 247613 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 262485 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 13200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LAURIE CLARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DREW VAUGHAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JARRETT MCALLISTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JACK MACY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JAMES SLATTERY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Secretary/Treas |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 157927 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 150483 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 55430 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ASSOCIATE ITS MEMBERS TOGETHER FOR THEIR MUTUAL BENEFIT, AND TO THAT END TO CONSTRUCT, MAINTAIN, AND OPERATE A PRIVATE WATER AND SEWER SYSTEM FOR THE SUPPLYING OF WATER FOR DOMESTIC LIVESTOCK, AND GARDEN PURPOSES AND COLLECTION AND TREATMENT AND DISCHARGE OF SEWAGE FOR ITS MEMBERS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 97485 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED WATER SERVICE TO RESIDENTS OF THE EMERALD ESTATES SUBDIVISION APPROXIMATELY |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 26247 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | ID |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 6419 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3144 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 84177 |
| IRS990EZ/TotalRevenueAmt | 0 | 99049 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | http://eewa-hayden.com |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $3141 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Depreciation $10208 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $3659 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Park Expenses $15328 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UTILITIES $11601 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | System repairs/hookups $2385 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MAINTENANCE $1811 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Taxes- Real Estate $1619 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | TELEPHONE $1441 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | DUES AND SUBSCRIPTIONS $1200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | MISCELLANEOUS $1044 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | WATER TESTS - STATE OF IDAHO $840 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | REIMBURSEMENT $600 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Backflow testing $205 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | BANK CHARGES $194 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Locating Fees $154 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Machinery and Equipment - Beginning $52158 Machinery and Equipment - Ending $47408 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Miscellaneous - Beginning $92072 Miscellaneous - Ending $88006 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Accounts Receivable - Beginning $11550 Accounts Receivable - Ending $12800 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | Prepaid Expenses and Deferred Charges - Beginning $1547 Prepaid Expenses and Deferred Charges - Ending $1669 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | Meters Held for Future Install - Beginning $600 Meters Held for Future Install - Ending $600 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 21 | Accounts Payable and Accrued Expenses - Beginning $2873 Accounts Payable and Accrued Expenses - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 22 | Deferred Revenue - Beginning $3546 Deferred Revenue - Ending $3144 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Other Assets.1004 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 21 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 22 | Total Liabilities.1003 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LAURIE CLARK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Secretary/Treas |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EMERALD ESTATES WATER ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EMER |
| ReturnHeader/Filer/EIN | 0 | 820343173 |
| ReturnHeader/Filer/PhoneNum | 0 | 2087711243 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1082 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAYDEN LAKE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 83835 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 205697125 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BERNHART & BUCK INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 87 W Sargent Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Hayden Lake |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 83835 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2087723248 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Julie Buck CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-25T15:13:51-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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