Civic Intelligence

Percie Road Water Association

EIN 91-6180094 • 501(c)12 • Custer, WA

Profile

Provide water services for members

PO Box 285Custer, WA 98240

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.09x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.27x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

86th percentile

33%

Higher net margin than 86% 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

74th percentile

9.0%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

75th percentile

17%

Faster revenue growth than 75% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$209,263

Up $28,108 (+16%) from 2023

Liabilities

Down

$18,759

Down $7,451 (-28%) from 2023

Net Assets

$190,504

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue75th percentileNet Margin86th percentile

Revenue

Down

$69,250

Down $50,712 (-42%) from 2023

Expenses

Down

$46,527

Down $23,778 (-34%) from 2023

Net Income

Down

$22,723

Down $26,934 (-54%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$300K$200K$100K$0Assets 2015: $196,246Liabilities 2015: $56,889Net Assets 2015: $139,3572015Assets 2016: $197,143Liabilities 2016: $52,706Net Assets 2016: $144,4372016Assets 2017: $194,358Liabilities 2017: $48,7152017Assets 2018: $185,288Liabilities 2018: $45,319Net Assets 2018: $139,9692018Assets 2019: $184,870Liabilities 2019: $41,456Net Assets 2019: $143,4142019Assets 2020: $176,973Liabilities 2020: $36,968Net Assets 2020: $140,0052020Assets 2021: $158,284Liabilities 2021: $33,581Net Assets 2021: $124,7032021Assets 2022: $134,786Liabilities 2022: $29,498Net Assets 2022: $105,2882022Assets 2023: $181,155Liabilities 2023: $26,2102023Assets 2025: $209,263Liabilities 2025: $18,759Net Assets 2025: $190,5042025

Highlighted filing

2025

Assets$209,263
Liabilities$18,759
Net Assets$190,504
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

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

$150K$100K$50K$0-$50KRevenue 2015: $59,698Expenses 2015: $36,396Net Income 2015: $23,3022015Revenue 2016: $44,479Expenses 2016: $39,399Net Income 2016: $5,0802016Revenue 2017: $46,541Expenses 2017: $45,335Net Income 2017: $1,2062017Revenue 2018: $46,884Expenses 2018: $52,558Net Income 2018: -$5,6742018Revenue 2019: $48,772Expenses 2019: $45,327Net Income 2019: $3,4452019Revenue 2020: $52,749Expenses 2020: $52,973Net Income 2020: -$2242020Revenue 2021: $49,836Expenses 2021: $65,138Net Income 2021: -$15,3022021Revenue 2022: $61,710Expenses 2022: $81,125Net Income 2022: -$19,4152022Revenue 2023: $119,962Expenses 2023: $70,305Net Income 2023: $49,6572023Revenue 2025: $69,250Expenses 2025: $46,527Net Income 2025: $22,7232025

Highlighted filing

2025

Revenue$69,250
Expenses$46,527
Net Income$22,723
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$209,263
Liabilities
$18,759
Net assets
$190,504
Revenue
$69,250
Expenses
$46,527
Net income
$22,723
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.09$0.19$1.91$0.69$0.47$0.23
2023Summary only. Only limited summary data is available for this year.$1.81$0.26$1.20$0.70$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.29$1.05$0.62$0.81$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.34$1.25$0.50$0.65$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.37$1.40$0.53$0.53$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.41$1.43$0.49$0.45$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.45$1.40$0.47$0.53$0.06
2017Summary only. Only limited summary data is available for this year.$1.94$0.49$0.47$0.45$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.97$0.53$1.44$0.44$0.39$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.96$0.57$1.39$0.60$0.36$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 13, 2026
Return Version
2025v4.0
Gross Receipts
$69,250
Mission and Program Overview

Mission

Provide water services for members

Program Services

DescriptionGrantsExpenses
MAINTAIN WATER SYSTEM FOR MEMBERS--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LEO DERRBoard Member-$0--
BILL CARPENTERBoard Member-$0--
PAT ZENDERBoard Member-$0--
THERESA HAYESTreasurer-$0--
JOHN LITTLEFIELDBoard Member-$0--
MATT BOYDBoard Member-$0--
COLBY ALARCONBoard Member-$0--
JIM HAGENBoard Member-$0--
RON CRAWFORDBoard Member-$0--
KEVIN HALLBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Percie Road Water Association
EIN
91-6180094
Address
PO BOX 285, CUSTER, WA 98240

Signing Officer

Name
Theresa Hayes
Title
Treasurer
Phone
3609209444
Signed
2026-01-13
Discuss with paid preparer
Yes

Preparer

Firm
Lentz & Associates Inc
Address
436 W BAKERVIEW RD STE 102, BELLINGHAM, WA 98226
Preparer
Roy Lentz
Phone
3607342172
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses interest 395 easement 417 insurance 2,120 contractors 6,840 office supplies 1,945 utilities 5,644 repairs 11,394 taxes 3,324 other 863 non-investment depreciation 3,580 total 36,522”

Form 990-ez, Part II, Line 24

“321,197 321,610 less accumulated depreciation 254,165 257,745 total 67,032 63,865”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 4,823 3,175 mortgage payable 19,377 15,584”

Raw XML Appendix127 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/PersonNm0THERESA HAYES
IRS990EZ/BooksInCareOfDetail/PhoneNum03609209444
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 285
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CUSTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098240
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0118949
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0139398
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt022723
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02586
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0191981
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0209263
IRS990EZ/GrossReceiptsAmt069250
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt099
IRS990EZ/LandAndBuildingsGrp/BOYAmt06000
IRS990EZ/LandAndBuildingsGrp/EOYAmt06000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0167781
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0190504
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0167781
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0190504
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt9000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LEO DERR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BILL CARPENTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAT ZENDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3THERESA HAYES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOHN LITTLEFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MATT BOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6COLBY ALARCON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JIM HAGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8RON CRAWFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9KEVIN HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt067032
IRS990EZ/OtherAssetsTotalDetail/EOYAmt063865
IRS990EZ/OtherExpensesTotalAmt036522
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE WATER SERVICES FOR MEMBERS
IRS990EZ/ProgramServiceRevenueAmt069151
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN WATER SYSTEM FOR MEMBERS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt07419
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt024200
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt018759
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt046527
IRS990EZ/TotalRevenueAmt069250
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INTEREST 395 EASEMENT 417 INSURANCE 2,120 CONTRACTORS 6,840 OFFICE SUPPLIES 1,945 UTILITIES 5,644 REPAIRS 11,394 TAXES 3,324 OTHER 863 NON-INVESTMENT DEPRECIATION 3,580 TOTAL 36,522
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1321,197 321,610 LESS ACCUMULATED DEPRECIATION 254,165 257,745 TOTAL 67,032 63,865
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 4,823 3,175 MORTGAGE PAYABLE 19,377 15,584
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA HAYES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03609209444
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERCIE ROAD WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PERC
ReturnHeader/Filer/EIN0916180094
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 285
ReturnHeader/Filer/USAddress/CityNm0CUSTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098240
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680511842
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LENTZ & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0436 W BAKERVIEW RD STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098226
ReturnHeader/PreparerPersonGrp/PhoneNum03607342172
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY LENTZ
ReturnHeader/ReturnTs02026-01-29T11:53:48-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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