Civic Intelligence

Highland Lake Reservoir Company

EIN 84-0226708 • 501(c)12

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)12 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)12 • $500k-$1M nonprofits • Source year 2024

Net Margin

99th percentile

94%

Higher net margin than 99% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

$932,131

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$932,131

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue20th percentileNet Margin99th percentile

Revenue

$598,967

No earlier filing loaded for comparison.

Expenses

$35,943

No earlier filing loaded for comparison.

Net Income

$563,024

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0Assets 2024: $932,131Liabilities 2024: $0Net Assets 2024: $932,1312024

Highlighted filing

2024

Assets$932,131
Liabilities$0
Net Assets$932,131
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0Revenue 2024: $598,967Expenses 2024: $35,943Net Income 2024: $563,0242024

Highlighted filing

2024

Revenue$598,967
Expenses$35,943
Net Income$563,024
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$932,131
Liabilities
$0
Net assets
$932,131
Revenue
$598,967
Expenses
$35,943
Net income
$563,024
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.32$0.00$9.32$5.99$0.36$5.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 15, 2025
Return Version
2024v5.0
Gross Receipts
$674,004
Mission and Program Overview

Mission

Mission is to provide lake water to shareholders' property

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$369,107$932,131▲ $563,024
Savings and Temporary Cash Investments-$761,275-
Cash and Non-Interest-Bearing Accounts$369,107$170,856▼ $198,251
Total Assets$369,107$932,131▲ $563,024
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$369,107$932,131▲ $563,024
Total Liabilities and Net Assets / Fund Balance$369,107$932,131▲ $563,024
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Kent NelsonPresdent
Ann MauckSecretary/tr
Francis VonaltVP
Revenue and Support

Revenue Composition

Contributions and Grants
$315
Program Service Revenue
$0
Investment Income
$11,275
Other Revenue
$587,377
Change in Net Assets
$563,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,195
Salaries, Compensation, and Employee Benefits$3,748
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$30,633
Other Salaries and Wages---$3,301
Fees for Services Accounting---$1,562
Payroll Taxes---$447
Total Functional Expenses$0$0$0$35,943
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
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Highland Lake Reservoir Company
EIN
84-0226708
Phone
3037720787
Address
2583 W 82ND WAY UNIT A, WESTMINSTER, CO 80031

Signing Officer

Name
Kent Nelson
Title
Presdent
Phone
7208649817
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kent Nelson
Voting Board Members
20
Independent Board Members
20
Employees
1

Preparer

Firm
Jbsk Cpas Llp
Address
1715 IRONHORSE DR SUITE 210, LONGMONT, CO 80501-9756
Preparer
Ramin Karimi CPA
Phone
3036513626
Raw XML Appendix213 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
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IRS990/BooksInCareOfDetail/PhoneNum03037720787
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IRS990/BooksInCareOfDetail/USAddress/CityNm0WESTMINSTER
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IRS990/CYOtherRevenueAmt0587377
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0563024
IRS990/CYSalariesCompEmpBnftPaidAmt03748
IRS990/CYTotalExpensesAmt035943
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0598967
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IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
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IRS990/EmployeeCnt01
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IRS990/FeesForServicesAccountingGrp/TotalAmt01562
IRS990/ForeignActivitiesInd0false
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IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm2FRANCIS VONALT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VP
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0674004
IRS990/GrossRentsGrp/RealAmt0662414
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt020
IRS990/IndoorTanningServicesInd0false
IRS990/InitialReturnInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt011275
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011275
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LessRentalExpensesGrp/RealAmt075037
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0315
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MISSION IS TO PROVIDE LAKE WATER TO SHAREHOLDERS' PROPERTY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0369107
IRS990/NetAssetsOrFundBalancesEOYAmt0932131
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0587377
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0587377
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/TotalAmt030633
IRS990/OtherSalariesAndWagesGrp/TotalAmt03301
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt0447
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KENT NELSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0563024
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0587377
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0369107
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IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0369107
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/USAddress/ZIPCd080501
IRS990/VotingMembersGoverningBodyCnt020
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07208649817
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
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ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0840226708
ReturnHeader/Filer/PhoneNum03037720787
ReturnHeader/Filer/USAddress/AddressLine1Txt02583 W 82ND WAY UNIT A
ReturnHeader/Filer/USAddress/CityNm0WESTMINSTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080031
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONGMONT
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ReturnHeader/PreparerPersonGrp/PhoneNum03036513626
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAMIN KARIMI CPA
ReturnHeader/ReturnTs02025-07-23T12:25:31-04:00
ReturnHeader/ReturnTypeCd0990
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-$1M nonprofits