Civic Intelligence

Cottonwood Point Water & Sewer Association Inc

EIN 82-0378364 • 501(c)12 • Saint Maries, ID

Profile

Provide water and sewer pumping service for membership.

PO Box 708Saint Maries, ID 83861
Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

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

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.00x

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

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

93rd percentile

51%

Higher net margin than 93% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

82nd percentile

14%

Faster asset growth than 82% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

6.7%

Faster revenue growth than 62% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$222,735

Up $27,116 (+14%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

$222,735

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue37th percentileNet Margin93rd percentile

Revenue

Up

$67,894

Up $4,260 (+6.7%) from 2024

Expenses

Down

$33,595

Down $5,758 (-15%) from 2024

Net Income

Up

$34,299

Up $10,018 (+41%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$300K$200K$100K$0Assets 2022: $157,704Liabilities 2022: $0Net Assets 2022: $157,7042022Assets 2023: $171,153Liabilities 2023: $02023Assets 2024: $195,619Liabilities 2024: $02024Assets 2025: $222,735Liabilities 2025: $0Net Assets 2025: $222,7352025

Highlighted filing

2025

Assets$222,735
Liabilities$0
Net Assets$222,735
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

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

$80K$60K$40K$20K$0Revenue 2022: $57,359Expenses 2022: $23,670Net Income 2022: $33,6892022Revenue 2023: $54,950Expenses 2023: $39,183Net Income 2023: $15,7672023Revenue 2024: $63,634Expenses 2024: $39,353Net Income 2024: $24,2812024Revenue 2025: $67,894Expenses 2025: $33,595Net Income 2025: $34,2992025

Highlighted filing

2025

Revenue$67,894
Expenses$33,595
Net Income$34,299
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$222,735
Liabilities
$0
Net assets
$222,735
Revenue
$67,894
Expenses
$33,595
Net income
$34,299
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.68$0.34$0.34
2024Summary only. Only limited summary data is available for this year.$1.96$0.00$0.64$0.39$0.24
2023Summary only. Only limited summary data is available for this year.$1.71$0.00$0.55$0.39$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.00$1.58$0.57$0.24$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$67,894
Mission and Program Overview

Mission

Provide water for membership

Provide water and sewer pumping service for membership.

Program Services

DescriptionGrantsExpenses
Provide domestic water to 60 connections within Cottonwood Point Subdivision.--
The Association has drafted a water Facilities Plan to drill an additional well and add storage capacity and make improvements to operating procedures.--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Harold WhitePresidentPT$0--
Steve J MichaelDirectorPT$0--
Barbara BentleySecretaryPT$0--
Bobbi MachadoDirectorPT$0--
Adam RennerDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Cottonwood Point Water & Sewer Association Inc
EIN
82-0378364
Phone
2082453961
Address
PO Box 708, Saint Maries, ID 83861

Signing Officer

Name
Barbara Bentley
Title
Secretary
Phone
2082453961
Signed
2025-11-05
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Liability Insurance;3379|Surety Bond;100^Total;3479^”

Form 990-EZ, Part I, Line 20

“Description;Amount^2023 Depreciation;199367|2024 Depreciation;-206550^Total;-7183^”

Form 990-EZ, Part II, Line 24

“Description;EOY Amount^Accounts Receiveable;14911|Well Development;58238|Equipment;119392|Pumps;60415|Sewer Lines;25915|Less Accumulated Depreciation;-206550^Total;72321^”

Raw XML Appendix129 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Barbara Bentley
IRS990EZ/BooksInCareOfDetail/PhoneNum02082453961
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 708
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Saint Maries
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083861
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0109505
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0141914
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt034299
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt019940
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0195619
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0222735
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt067894
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03664
IRS990EZ/LandAndBuildingsGrp/BOYAmt08500
IRS990EZ/LandAndBuildingsGrp/EOYAmt08500
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt064230
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0195619
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0222735
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0195619
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0222735
IRS990EZ/OccupancyRentUtltsAndMaintAmt09618
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Harold White
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Steve J Michael
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Barbara Bentley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Bobbi Machado
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Adam Renner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt077614
IRS990EZ/OtherAssetsTotalDetail/EOYAmt072321
IRS990EZ/OtherChangesInNetAssetsAmt0-7183
IRS990EZ/OtherExpensesTotalAmt03479
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Provide water and sewer pumping service for membership.
IRS990EZ/PrintingPublicationsPostageAmt0558
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide domestic water to 60 connections within Cottonwood Point Subdivision.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1The Association has drafted a water Facilities Plan to drill an additional well and add storage capacity and make improvements to operating procedures.
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt033595
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt067894
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Liability Insurance;3379|Surety Bond;100^Total;3479^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^2023 Depreciation;199367|2024 Depreciation;-206550^Total;-7183^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Accounts Receiveable;14911|Well Development;58238|Equipment;119392|Pumps;60415|Sewer Lines;25915|Less Accumulated Depreciation;-206550^Total;72321^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Barbara Bentley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum02082453961
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COTTONWOOD POINT WATER & SEWER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0COTT
ReturnHeader/Filer/EIN0820378364
ReturnHeader/Filer/PhoneNum02082453961
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 708
ReturnHeader/Filer/USAddress/CityNm0Saint Maries
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083861
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-11-05T15:29:19-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
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