Civic Intelligence

Whispering Cedars Water Association

EIN 85-0304099 • 501(c)12 • Jamestown, NM

Profile

To provide water to residences

PO Box 877Jamestown, NM 87347-0877

n/A

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

90th percentile

42%

Higher net margin than 90% 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 2023

Asset Growth

78th percentile

11%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

36th percentile

-1.5%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$248,432

Up $25,059 (+11%) from 2024

Liabilities

Up

$328

Up $5 (+1.5%) from 2024

Net Assets

$248,104

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue45th percentileNet Margin90th percentile

Revenue

Down

$59,277

Down $927 (-1.5%) from 2024

Expenses

Down

$34,223

Down $4,278 (-11%) from 2024

Net Income

Up

$25,054

Up $3,351 (+15%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$300K$200K$100K$0Assets 2011: $48,288Liabilities 2011: $3,582Net Assets 2011: $44,7062011Assets 2013: $46,974Liabilities 2013: $2,489Net Assets 2013: $44,4852013Assets 2014: $41,179Liabilities 2014: $2,522Net Assets 2014: $38,6572014Assets 2015: $45,170Liabilities 2015: $2,486Net Assets 2015: $42,6842015Assets 2016: $66,405Liabilities 2016: $9,314Net Assets 2016: $57,0912016Assets 2017: $64,930Liabilities 2017: $2,7372017Assets 2018: $70,063Liabilities 2018: $337Net Assets 2018: $69,7262018Assets 2019: $96,187Liabilities 2019: $339Net Assets 2019: $95,8482019Assets 2020: $119,570Liabilities 2020: $379Net Assets 2020: $119,1912020Assets 2021: $149,496Liabilities 2021: $346Net Assets 2021: $149,1502021Assets 2022: $178,237Liabilities 2022: $3132022Assets 2023: $201,741Liabilities 2023: $394Net Assets 2023: $201,3472023Assets 2024: $223,373Liabilities 2024: $3232024Assets 2025: $248,432Liabilities 2025: $328Net Assets 2025: $248,1042025

Highlighted filing

2025

Assets$248,432
Liabilities$328
Net Assets$248,104
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $39,734Expenses 2011: $40,547Net Income 2011: -$8132011Revenue 2013: $40,423Expenses 2013: $41,063Net Income 2013: -$6402013Revenue 2014: $42,270Expenses 2014: $48,098Net Income 2014: -$5,8282014Revenue 2015: $45,123Expenses 2015: $41,096Net Income 2015: $4,0272015Revenue 2016: $51,833Expenses 2016: $39,627Net Income 2016: $12,2062016Revenue 2017: $56,239Expenses 2017: $51,137Net Income 2017: $5,1022017Revenue 2018: $54,655Expenses 2018: $47,122Net Income 2018: $7,5332018Revenue 2019: $53,780Expenses 2019: $27,658Net Income 2019: $26,1222019Revenue 2020: $55,079Expenses 2020: $31,736Net Income 2020: $23,3432020Revenue 2021: $55,556Expenses 2021: $25,597Net Income 2021: $29,9592021Revenue 2022: $54,999Expenses 2022: $26,225Net Income 2022: $28,7742022Revenue 2023: $56,581Expenses 2023: $33,158Net Income 2023: $23,4232023Revenue 2024: $60,204Expenses 2024: $38,501Net Income 2024: $21,7032024Revenue 2025: $59,277Expenses 2025: $34,223Net Income 2025: $25,0542025

Highlighted filing

2025

Revenue$59,277
Expenses$34,223
Net Income$25,054
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$248,432
Liabilities
$328
Net assets
$248,104
Revenue
$59,277
Expenses
$34,223
Net income
$25,054
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.00$2.48$0.59$0.34$0.25
2024Summary only. Only limited summary data is available for this year.$2.23$0.00$0.60$0.39$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.01$0.57$0.33$0.23
2022Summary only. Only limited summary data is available for this year.$1.78$0.00$0.55$0.26$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.00$1.49$0.56$0.26$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.19$0.55$0.32$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.54$0.28$0.26
2018Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.55$0.47$0.08
2017Summary only. Only limited summary data is available for this year.$0.65$0.03$0.56$0.51$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.09$0.57$0.52$0.40$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.43$0.45$0.41$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.03$0.39$0.42$0.48$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.02$0.44$0.40$0.41$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.04$0.45$0.40$0.41$0.01
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 17, 2023
Return Version
2022v5.0
Gross Receipts
$56,581
Mission and Program Overview

Mission

To provide water to residences

Program Services

DescriptionGrantsExpenses
To provide water for residential use for subdivision-$55,871
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott WilliamsPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Whispering Cedars Water Association
EIN
85-0304099
Phone
5058639575
Address
PO Box 877, Jamestown, NM 87347-0877

Signing Officer

Name
Scott Williams
Title
President
Phone
5058639575
Signed
2023-08-17
Discuss with paid preparer
Yes

Preparer

Firm
Steve a Petranovich CPA Pc
Address
111 EAST HILL, GALLUP, NM 87301
Preparer
Steve Petranovich
Phone
5058639575
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Other Taxes 184.”

Form 990EZ, Part I, Line 16

“Water Tests 3600.”

Form 990EZ, Part I, Line 16

“Water Conservation Fee 207.”

Form 990EZ, Part I, Line 16

“Insurance 2897.”

Form 990EZ, Part I, Line 16

“Depreciation 8699.”

Raw XML Appendix116 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/PersonNm0Steve A Petranovich CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum05058639575
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0111 East Hill
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Gallup
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd087301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0118983
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0130554
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt023423
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0178237
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0201741
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt056581
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0710
IRS990EZ/LandAndBuildingsGrp/BOYAmt05000
IRS990EZ/LandAndBuildingsGrp/EOYAmt05000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0177924
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0201347
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0177924
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0201347
IRS990EZ/OccupancyRentUtltsAndMaintAmt015767
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Scott Williams
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt054254
IRS990EZ/OtherAssetsTotalDetail/EOYAmt066187
IRS990EZ/OtherExpensesTotalAmt015587
IRS990EZ/PrimaryExemptPurposeTxt0To provide water to residences
IRS990EZ/PrintingPublicationsPostageAmt01804
IRS990EZ/ProgramServiceRevenueAmt055871
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To provide water for residential use for subdivision
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt055871
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0313
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0394
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt033158
IRS990EZ/TotalProgramServiceExpensesAmt055871
IRS990EZ/TotalRevenueAmt056581
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other Taxes 184.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Water Tests 3600.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Water Conservation Fee 207.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance 2897.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation 8699.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Williams
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05058639575
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Whispering Cedars Water Association
ReturnHeader/Filer/BusinessNameControlTxt0WHIS
ReturnHeader/Filer/EIN0850304099
ReturnHeader/Filer/PhoneNum05058639575
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 877
ReturnHeader/Filer/USAddress/CityNm0Jamestown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd0873470877
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900508222
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVE A PETRANOVICH CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 EAST HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GALLUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087301
ReturnHeader/PreparerPersonGrp/PhoneNum05058639575
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steve Petranovich
ReturnHeader/ReturnTs02023-08-29T11:54:44-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Scott
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Williams
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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