Civic Intelligence

Fernhill Community Water System

EIN 93-0474888 • 501(c)12 • Astoria, OR

Profile

To provide water to fernhill area residents

PO Box 744Astoria, OR 97103

n/A

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

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

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

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

Net Margin

42nd percentile

0.0%

Higher net margin than 42% 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

60th percentile

3.3%

Faster asset growth than 60% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

54th percentile

3.9%

Faster revenue growth than 54% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$245,098

Down $997 (-0.4%) from 2024

Liabilities

Down

$12

Down $1,015 (-99%) from 2024

Net Assets

Up

$245,086

Up $18 (+0.0%) from 2024

Operations
Liabilities / Revenue38th percentileNet Margin42nd percentile

Revenue

Down

$97,022

Down $712 (-0.7%) from 2024

Expenses

Up

$97,004

Up $15,570 (+19%) from 2024

Net Income

Down

$18

Down $16,282 (-100%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$300K$200K$100K$0Assets 2011: $101,784Liabilities 2011: $1,0232011Assets 2012: $123,085Liabilities 2012: $792Net Assets 2012: $122,2932012Assets 2013: $168,314Liabilities 2013: $18,207Net Assets 2013: $150,1072013Assets 2014: $175,306Liabilities 2014: $6,072Net Assets 2014: $169,2342014Assets 2015: $180,705Liabilities 2015: $706Net Assets 2015: $179,9992015Assets 2016: $220,967Liabilities 2016: $47,363Net Assets 2016: $173,6042016Assets 2017: $245,270Liabilities 2017: $37,724Net Assets 2017: $207,5462017Assets 2018: $260,840Liabilities 2018: $26,488Net Assets 2018: $234,3522018Assets 2019: $275,276Liabilities 2019: $13,940Net Assets 2019: $254,1522019Assets 2020: $250,891Liabilities 2020: $1,503Net Assets 2020: $249,3882020Assets 2021: $249,067Liabilities 2021: $989Net Assets 2021: $248,0782021Assets 2022: $233,093Liabilities 2022: $1,086Net Assets 2022: $232,0072022Assets 2023: $229,834Liabilities 2023: $1,066Net Assets 2023: $228,7682023Assets 2024: $246,095Liabilities 2024: $1,027Net Assets 2024: $245,0682024Assets 2025: $245,098Liabilities 2025: $12Net Assets 2025: $245,0862025

Highlighted filing

2025

Assets$245,098
Liabilities$12
Net Assets$245,086
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $75,649Expenses 2011: $70,042Net Income 2011: $5,6072011Revenue 2012: $77,766Expenses 2012: $56,234Net Income 2012: $21,5322012Revenue 2013: $93,545Expenses 2013: $65,731Net Income 2013: $27,8142013Revenue 2014: $84,441Expenses 2014: $65,314Net Income 2014: $19,1272014Revenue 2015: $85,223Expenses 2015: $74,458Net Income 2015: $10,7652015Revenue 2016: $78,245Expenses 2016: $84,640Net Income 2016: -$6,3952016Revenue 2017: $102,626Expenses 2017: $68,684Net Income 2017: $33,9422017Revenue 2018: $98,249Expenses 2018: $71,443Net Income 2018: $26,8062018Revenue 2019: $108,777Expenses 2019: $88,977Net Income 2019: $19,8002019Revenue 2020: $89,662Expenses 2020: $101,610Net Income 2020: -$11,9482020Revenue 2021: $84,514Expenses 2021: $85,824Net Income 2021: -$1,3102021Revenue 2022: $87,264Expenses 2022: $103,335Net Income 2022: -$16,0712022Revenue 2023: $89,852Expenses 2023: $93,091Net Income 2023: -$3,2392023Revenue 2024: $97,734Expenses 2024: $81,434Net Income 2024: $16,3002024Revenue 2025: $97,022Expenses 2025: $97,004Net Income 2025: $182025

Highlighted filing

2025

Revenue$97,022
Expenses$97,004
Net Income$18
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$245,098
Liabilities
$12
Net assets
$245,086
Revenue
$97,022
Expenses
$97,004
Net income
$18
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.97$0.97$0.00
2024Detailed filing. Detailed filing data is available for this year.$2.46$0.01$2.45$0.98$0.81$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.30$0.01$2.29$0.90$0.93$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.01$2.32$0.87$1.03$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.49$0.01$2.48$0.85$0.86$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.51$0.02$2.49$0.90$1.02$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.75$0.14$2.54$1.09$0.89$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.61$0.26$2.34$0.98$0.71$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.45$0.38$2.08$1.03$0.69$0.34
2016Detailed filing. Detailed filing data is available for this year.$2.21$0.47$1.74$0.78$0.85$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.81$0.01$1.80$0.85$0.74$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.06$1.69$0.84$0.65$0.19
2013Detailed filing. Detailed filing data is available for this year.$1.68$0.18$1.50$0.94$0.66$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.01$1.22$0.78$0.56$0.22
2011Summary only. Only limited summary data is available for this year.$1.02$0.01$0.76$0.70$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 16, 2026
Return Version
2025v4.0
Gross Receipts
$97,022
Mission and Program Overview

Mission

To provide water to fernhill area residents

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION MET ITS ONGOING PURPOSE TO PROVIDE SAFE AND CLEAN DRINKING WATER TO THE FERNHILL COMMUNITY--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
AL CASSENSBoard Member-$0--
STAN JOHNSONBoard Member-$0--
SANDY FOLEYBoard Member-$0--
JOHN WEBBChairman-$0--
RICHARD NORTHBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Fernhill Community Water System
EIN
93-0474888
Phone
5033258660
Address
PO BOX 744, ASTORIA, OR 97103

Signing Officer

Name
John Webb
Title
Chairman
Signed
2026-02-16
Discuss with paid preparer
Yes

Preparer

Firm
Bussert Law & Associates LLP
Address
610 18th Street, Astoria, OR 97103
Preparer
Rosemary Law
Phone
5033255102
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $185”

Other Expenses.1003

“Information Technology $675”

Other Expenses.1009

“Depreciation $9890”

Other Expenses.1012

“Insurance $3945”

Other Expenses.1

“WATER CHARGE $45275”

Other Expenses.2

“CONTRACT LABOR $15823”

Other Expenses.3

“BOOKKEEPING FEES $8645”

Other Expenses.4

“SOFTWARE $3393”

Other Expenses.5

“Dues & subscriptions $2874”

Other Expenses.7

“REPAIRS $948”

Other Expenses.8

“TAXES AND LICENSES $718”

Other Expenses.9

“WATER TESTING $425”

Other Assets.1003

“Machinery and Equipment - Beginning $135409 Machinery and Equipment - Ending $172809”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1027 Accounts Payable and Accrued Expenses - Ending $12”

Raw XML Appendix137 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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IRS990EZ/BooksInCareOfDetail/PersonNm0SHERRI PETERSON
IRS990EZ/BooksInCareOfDetail/PhoneNum05033258660
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 774
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ASTORIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097103
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0110686
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt072289
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt018
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0900
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0246095
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0245098
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt097022
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt097022
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0245068
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0245086
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0245068
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0245086
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AL CASSENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STAN JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SANDY FOLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN WEBB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RICHARD NORTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0135409
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0172809
IRS990EZ/OtherExpensesTotalAmt092796
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE WATER TO FERNHILL AREA RESIDENTS
IRS990EZ/PrintingPublicationsPostageAmt01081
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION MET ITS ONGOING PURPOSE TO PROVIDE SAFE AND CLEAN DRINKING WATER TO THE FERNHILL COMMUNITY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt02227
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01027
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt097004
IRS990EZ/TotalRevenueAmt097022
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $9890
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $3945
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WATER CHARGE $45275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR $15823
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOKKEEPING FEES $8645
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SOFTWARE $3393
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DUES & SUBSCRIPTIONS $2874
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9REPAIRS $948
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TAXES AND LICENSES $718
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11WATER TESTING $425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Machinery and Equipment - Beginning $135409 Machinery and Equipment - Ending $172809
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Accounts Payable and Accrued Expenses - Beginning $1027 Accounts Payable and Accrued Expenses - Ending $12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN WEBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FERNHILL COMMUNITY WATER SYSTEM
ReturnHeader/Filer/BusinessNameControlTxt0FERN
ReturnHeader/Filer/EIN0930474888
ReturnHeader/Filer/PhoneNum05033258660
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 744
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097103
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0542131314
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0610 18th Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Astoria
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097103
ReturnHeader/PreparerPersonGrp/PhoneNum05033255102
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rosemary Law
ReturnHeader/ReturnTs02026-02-18T13:07:30-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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