Civic Intelligence

Custer Water Association

990 • Fiscal year 2025 • EIN 91-6049974

Nov 01, 2024 to Oct 31, 2025 • Filed on Dec 04, 2025

Organization ProfileN/A
PO Box 575Custer, WA 98240

(360) 961-9496

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

12th percentile

0.00x

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

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

Liabilities / Revenue

13th percentile

0.02x

Higher debt load relative to revenue than 13% of similar nonprofits.

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

Net Margin

89th percentile

52%

Higher net margin than 89% of similar nonprofits.

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

Top Officer Pay

76th percentile

$1,200

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

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

Asset Growth

76th percentile

11%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

91st percentile

84%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$1,224,903

Up $121,922 (+11%) from 2024

Net Assets

Up

$1,219,524

Up $116,796 (+11%) from 2024

Liabilities

Up

$5,379

Up $5,126 (+2026%) from 2024

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin89th percentile

Revenue

Up

$223,429

Up $102,244 (+84%) from 2024

Expenses

Down

$107,514

Down $32,945 (-23%) from 2024

Net Income

Up

$115,915

Up $135,189 (+701%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $887,314Liabilities 2011: $237Net Assets 2011: $887,0772011Assets 2012: $879,828Liabilities 2012: $24,054Net Assets 2012: $855,7742012Assets 2013: $860,104Liabilities 2013: $13,305Net Assets 2013: $846,7992013Assets 2014: $888,670Liabilities 2014: $11,339Net Assets 2014: $877,3312014Assets 2015: $914,906Liabilities 2015: $4,231Net Assets 2015: $910,6752015Assets 2016: $916,452Liabilities 2016: $6,714Net Assets 2016: $909,7382016Assets 2017: $944,296Liabilities 2017: $3,723Net Assets 2017: $940,5732017Assets 2018: $968,224Liabilities 2018: $728Net Assets 2018: $967,4962018Assets 2019: $973,083Liabilities 2019: $415Net Assets 2019: $972,6682019Assets 2020: $970,897Liabilities 2020: $2,801Net Assets 2020: $968,0962020Assets 2021: $982,681Liabilities 2021: $3,720Net Assets 2021: $978,9612021Assets 2022: $1,028,526Liabilities 2022: $7,369Net Assets 2022: $1,021,1572022Assets 2023: $1,123,522Liabilities 2023: $1,520Net Assets 2023: $1,122,0022023Assets 2024: $1,102,981Liabilities 2024: $253Net Assets 2024: $1,102,7282024Assets 2025: $1,224,903Liabilities 2025: $5,379Net Assets 2025: $1,219,5242025

Highlighted filing

2025

Assets$1,224,903
Liabilities$5,379
Net Assets$1,219,524
Open 2025 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $83,936Expenses 2011: $96,874Net Income 2011: -$12,9382011Expenses 2012: $107,5192012Expenses 2013: $92,3202013Revenue 2014: $103,551Expenses 2014: $73,019Net Income 2014: $30,5322014Revenue 2015: $108,347Expenses 2015: $75,003Net Income 2015: $33,3442015Revenue 2016: $93,502Expenses 2016: $94,439Net Income 2016: -$9372016Revenue 2017: $112,716Expenses 2017: $81,881Net Income 2017: $30,8352017Revenue 2018: $108,753Expenses 2018: $81,830Net Income 2018: $26,9232018Revenue 2019: $99,057Expenses 2019: $93,885Net Income 2019: $5,1722019Revenue 2020: $107,685Expenses 2020: $112,257Net Income 2020: -$4,5722020Revenue 2021: $119,753Expenses 2021: $108,888Net Income 2021: $10,8652021Revenue 2022: $147,701Expenses 2022: $105,505Net Income 2022: $42,1962022Revenue 2023: $346,237Expenses 2023: $245,392Net Income 2023: $100,8452023Revenue 2024: $121,185Expenses 2024: $140,459Net Income 2024: -$19,2742024Revenue 2025: $223,429Expenses 2025: $107,514Net Income 2025: $115,9152025

Highlighted filing

2025

Revenue$223,429
Expenses$107,514
Net Income$115,915
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Dec 4, 2025
Return Version
2024v5.2
Gross Receipts
$223,429
Mission and Program Overview

Mission

Delivering water to more than 200 property owners in area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$852,471$823,239▼ $29,232
Savings and Temporary Cash Investments$140,221$287,200▲ $146,979
Intangible Assets$80,555$80,555→ $0
Accounts Receivable$8,631$19,155▲ $10,524
Cash and Non-Interest-Bearing Accounts$21,103$14,754▼ $6,349
Total Assets$1,102,981$1,224,903▲ $121,922
Liabilities
Accounts Payable and Accrued Expenses$253$5,379▲ $5,126
Total Liabilities$253$5,379▲ $5,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,102,728$1,219,524▲ $116,796
Total Net Assets Fund Balance$1,102,728$1,219,524▲ $116,796
Total Liabilities and Net Assets / Fund Balance$1,102,981$1,224,903▲ $121,922

Asset Categories

AssetBook ValueDepreciationBasis
Land$8,403--
Equipment$683$741-
Leasehold Improvements$814,153$617,234-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$0---$0
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleBaseTotal
Curtis DevriesPresident$1,200$1,200

Board Members and Trustees

NameTitle
Bill CoughranVice President
Rae SpainTrustee
Nancy BrandtSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$217,685
Investment Income
$5,744
Other Revenue
$0
Change in Net Assets
$115,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,439
Salaries, Compensation, and Employee Benefits$14,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$28,144$0$0$29,232
Other Salaries and Wages$11,273$0$0$11,273
Fees for Services Accounting$10,625$0$0$10,625
Other Expenses$8,985$0$0$8,985
Insurance$4,253$0$0$4,253
Office Expenses$2,678$0$0$2,678
All Other Expenses$2,411$0$0$2,411
Payroll Taxes$1,602$0$0$1,602
Current Officers, Directors, Trustees, and Key Employees$1,200$0$0$1,200
Travel$264$0$0$264
Advertising$44$0$0$44
Conferences and Meetings$24$0$0$24
Total Functional Expenses$106,426$0$0$107,514
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
Annual disclosure for covered persons
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Custer Water Association
EIN
91-6049974
Phone
3609619496
Address
PO Box 575, CUSTER, WA 98240

Signing Officer

Name
Curtis Devries
Title
President
Phone
3609619496
Signed
2025-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curtis Devries
Formed
1954
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
8
Volunteers
0

Preparer

Firm
Brumfield Franks Tax Accounting
Address
316 E McLeod Rd, Bellingham, WA 98226
Preparer
Kristi L Franks
Phone
3606471393
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Page 6 Line 11b - The tax return is presented to the Board of Directors prior to filing.”

Pt VI, Line 19

“Page 6 Line 19 - The financial records of the association are available upon request.”

Raw XML Appendix366 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.

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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
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IRS990/TotalEmployeeCnt08
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0106426
IRS990/TotalProgramServiceRevenueAmt0217685
IRS990/TotalReportableCompFromOrgAmt01200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0223429
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0223429
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IRS990/USAddress/CityNm0Custer
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098240
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0316 E McLeod Rd
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kristi L Franks
ReturnHeader/ReturnTs02025-12-15T12:42:44-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,224,903
Liabilities
$5,379
Net assets
$1,219,524
Revenue
$223,429
Expenses
$107,514
Net income
$115,915
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.22$0.22$0.11$0.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$0.12$0.14$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.12$0.35$0.25$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.01$1.02$0.15$0.11$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.12$0.11$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.11$0.11$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.10$0.09$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.11$0.08$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.11$0.08$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.01$0.91$0.09$0.09$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.11$0.08$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$0.10$0.07$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.01$0.85$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.02$0.86$0.11
2011Summary only. Only limited summary data is available for this year.$0.89$0.00$0.89$0.08$0.10$0.01