Civic Intelligence

Heights Water

EIN 91-6033447 • 501(c)12 • Vashon, WA

Profile

WATER SALES

PO Box 820Vashon, WA 98070

www.heightswater.org

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

14th percentile

0.03x

Higher debt load relative to revenue than 14% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

70th percentile

5.6%

Faster asset growth than 70% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

14%

Faster revenue growth than 73% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$4,688,233

Up $247,682 (+5.6%) from 2024

Liabilities

Down

$28,920

Down $20,786 (-42%) from 2024

Net Assets

Up

$4,659,313

Up $268,468 (+6.1%) from 2024

Revenue

Up

$962,393

Up $119,854 (+14%) from 2024

Expenses

Up

$723,925

Up $1,080 (+0.1%) from 2024

Net Income

Up

$238,468

Up $118,774 (+99%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $2,854,642Liabilities 2012: $153,793Net Assets 2012: $2,700,8492012Assets 2013: $2,821,810Liabilities 2013: $17,287Net Assets 2013: $2,804,5232013Assets 2014: $2,849,289Liabilities 2014: $25,828Net Assets 2014: $2,823,4612014Assets 2015: $3,096,790Liabilities 2015: $20,730Net Assets 2015: $3,076,0602015Assets 2016: $3,201,065Liabilities 2016: $25,023Net Assets 2016: $3,176,0422016Assets 2017: $3,427,399Liabilities 2017: $72,912Net Assets 2017: $3,354,4872017Assets 2018: $3,499,886Liabilities 2018: $22,466Net Assets 2018: $3,477,4202018Assets 2019: $3,837,047Liabilities 2019: $176,461Net Assets 2019: $3,660,5862019Assets 2020: $3,888,006Liabilities 2020: $34,571Net Assets 2020: $3,853,4352020Assets 2021: $3,953,369Liabilities 2021: $61,608Net Assets 2021: $3,891,7612021Assets 2022: $4,093,988Liabilities 2022: $18,488Net Assets 2022: $4,075,5002022Assets 2023: $4,292,992Liabilities 2023: $31,841Net Assets 2023: $4,261,1512023Assets 2024: $4,440,551Liabilities 2024: $49,706Net Assets 2024: $4,390,8452024Assets 2025: $4,688,233Liabilities 2025: $28,920Net Assets 2025: $4,659,3132025

Highlighted filing

2025

Assets$4,688,233
Liabilities$28,920
Net Assets$4,659,313

Operations Trend

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

$1.0M$500K$0Expenses 2012: $435,5182012Expenses 2013: $428,6052013Revenue 2014: $573,619Expenses 2014: $447,686Net Income 2014: $125,9332014Revenue 2015: $583,329Expenses 2015: $444,345Net Income 2015: $138,9842015Revenue 2016: $612,822Expenses 2016: $497,840Net Income 2016: $114,9822016Revenue 2017: $616,254Expenses 2017: $457,809Net Income 2017: $158,4452017Revenue 2018: $627,013Expenses 2018: $514,004Net Income 2018: $113,0092018Revenue 2019: $667,724Expenses 2019: $476,958Net Income 2019: $190,7662019Revenue 2020: $664,481Expenses 2020: $501,354Net Income 2020: $163,1272020Revenue 2021: $652,460Expenses 2021: $624,134Net Income 2021: $28,3262021Revenue 2022: $704,152Expenses 2022: $580,413Net Income 2022: $123,7392022Revenue 2023: $781,699Expenses 2023: $621,048Net Income 2023: $160,6512023Revenue 2024: $842,539Expenses 2024: $722,845Net Income 2024: $119,6942024Revenue 2025: $962,393Expenses 2025: $723,925Net Income 2025: $238,4682025

Highlighted filing

2025

Revenue$962,393
Expenses$723,925
Net Income$238,468

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.69$0.03$4.66$0.96$0.72$0.24
2024Summary only. Only limited summary data is available for this year.$4.44$0.05$4.39$0.84$0.72$0.12
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$0.03$4.26$0.78$0.62$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.02$4.08$0.70$0.58$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$0.06$3.89$0.65$0.62$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.03$3.85$0.66$0.50$0.16
2019Summary only. Only limited summary data is available for this year.$3.84$0.18$3.66$0.67$0.48$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.02$3.48$0.63$0.51$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$0.07$3.35$0.62$0.46$0.16
2016Summary only. Only limited summary data is available for this year.$3.20$0.03$3.18$0.61$0.50$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.10$0.02$3.08$0.58$0.44$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.85$0.03$2.82$0.57$0.45$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.02$2.80$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.15$2.70$0.44
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
Aug 1, 2022 to Jul 31, 2023
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$781,699
Mission and Program Overview

Mission

WATER SALES

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,155,152$3,143,690▼ $11,462
Savings and Temporary Cash Investments$686,912$808,908▲ $121,996
Accounts Receivable$15,257$136,259▲ $121,002
Cash and Non-Interest-Bearing Accounts$92,416$56,526▼ $35,890
Inventories for Sale or Use$37,691$40,587▲ $2,896
Prepaid Expenses and Deferred Charges$4,146$4,608▲ $462
Total Assets$4,093,988$4,292,992▲ $199,004
Other Assets Total$102,414$102,414→ $0
Liabilities
Accounts Payable and Accrued Expenses$18,488$31,841▲ $13,353
Total Liabilities$18,488$31,841▲ $13,353
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,736,812$3,932,731▲ $195,919
Net Assets With Donor Restrictions$338,688$328,420▼ $10,268
Total Net Assets Fund Balance$4,075,500$4,261,151▲ $185,651
Total Liabilities and Net Assets / Fund Balance$4,093,988$4,292,992▲ $199,004

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,135,515$1,707,474$4,842,989
Land$8,175-$8,175
Compensation and Service Providers

Board Members and Trustees

NameTitle
Luke McquillinPresident
James ChunTrustee
Andre VandermostSecretary
David WeissTreasurer
Karen GardnerVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$748,988
Investment Income
$15,239
Other Revenue
$17,472
Change in Net Assets
$160,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$321,948
Salaries, Compensation, and Employee Benefits$299,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$236,845--$236,845
Depreciation Depletion$100,862--$100,862
Other Employee Benefits$41,373--$41,373
All Other Expenses$22,711--$22,711
Payroll Taxes$20,882--$20,882
Insurance$14,909--$14,909
Other Expenses$12,093--$12,093
Fees for Services Other$8,086--$8,086
Office Expenses$7,810--$7,810
Information Technology$7,345--$7,345
Occupancy$6,588--$6,588
Fees for Services Accounting$5,583--$5,583
Travel$706--$706
Advertising$391--$391
Fees for Services Legal$200--$200
Total Functional Expenses$621,048$0$0$621,048
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
Yes
Backup withholding compliance
Yes
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 7A

The members elect the board of trustees.

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

Reviewed and approved by governing board

Form 990, Page 6, Part VI, Line 19

Governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Heights Water
EIN
91-6033447
Phone
2064630014
Address
PO BOX 820, VASHON, WA 98070

Signing Officer

Name
Luke Mcquillin
Title
President
Phone
2062519922
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luke Mcquillin
Formed
1931
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
5

Preparer

Firm
Lake Kennedy Mcculloch Cpas Ps
Address
PO BOX 1935, VASHON ISLAND, WA 98070
Preparer
Carly Christophersen
Phone
2064639944
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Water shares 20,000 contributions 5,000 total 25,000

Raw XML Appendix320 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/Desc0SALE OF WATER TO 754 USERS
IRS990/DescribedInSection501c3Ind0false
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
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IRS990/Form990PartVIISectionAGrp/PersonNm1LUKE MCQUILLIN
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IRS990/IRPDocumentCnt04
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IRS990/LandBldgEquipAccumDeprecAmt01809588
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS ELECT THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED AND APPROVED BY GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WATER SHARES 20,000 CONTRIBUTIONS 5,000 TOTAL 25,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0621048
IRS990/TotalFunctionalExpensesGrp/TotalAmt0621048
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018488
IRS990/TotalLiabilitiesEOYAmt031841
IRS990/TotalLiabilitiesGrp/BOYAmt018488
IRS990/TotalLiabilitiesGrp/EOYAmt031841
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04075500
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04261151
IRS990/TotalProgramServiceExpensesAmt0621048
IRS990/TotalProgramServiceRevenueAmt0748988
IRS990/TotalRevenueGrp/ExclusionAmt032711
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0748988
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0781699
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04093988
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04292992
IRS990/TravelGrp/ProgramServicesAmt0706
IRS990/TravelGrp/TotalAmt0706
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010723 SW COWAN RD
IRS990/USAddress/CityNm0VASHON
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098070
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HEIGHTSWATER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LUKE MCQUILLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02062519922
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEIGHTS WATER
ReturnHeader/Filer/BusinessNameControlTxt0HEIG
ReturnHeader/Filer/EIN0916033447
ReturnHeader/Filer/PhoneNum02064630014
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 820
ReturnHeader/Filer/USAddress/CityNm0VASHON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098070
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911433436
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAKE KENNEDY MCCULLOCH CPAS PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1935
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VASHON ISLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098070
ReturnHeader/PreparerPersonGrp/PhoneNum02064639944
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLY CHRISTOPHERSEN
ReturnHeader/ReturnTs02023-11-16T17:59:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LUKE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCQUILLIN
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

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