Civic Intelligence

Fernhill Community Water System

990EZ • Fiscal year 2024 • EIN 93-0474888

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 14, 2025

Organization ProfileN/A
PO Box 744Astoria, OR 97103

(503) 325-8660

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Higher debt load relative to assets than 43% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.01x

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

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

68th percentile

17%

Higher net margin than 68% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$12,290

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

69th percentile

7.1%

Faster asset growth than 69% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

8.8%

Faster revenue growth than 62% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$246,095

Up $16,261 (+7.1%) from 2023

Net Assets

Up

$245,068

Up $16,300 (+7.1%) from 2023

Liabilities

Down

$1,027

Down $39 (-3.7%) from 2023

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin68th percentile

Revenue

Up

$97,734

Up $7,882 (+8.8%) from 2023

Expenses

Down

$81,434

Down $11,657 (-13%) from 2023

Net Income

Up

$16,300

Up $19,539 (+603%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$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

2024

Assets$246,095
Liabilities$1,027
Net Assets$245,068
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$97,734
Expenses$81,434
Net Income$16,300
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 14, 2025
Return Version
2024v5.0
Gross Receipts
$97,856
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 Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRIAN CROUTERBoard Member-$12,290-$12,290
AL CASSENSBoard Member-$0--
DARCY CARRBoard 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
2025-02-14
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 Revenue.1

“Refund of prior year legal exp $3000”

Other Expenses.1002

“Office Expenses $213”

Other Expenses.1003

“Information Technology $550”

Other Expenses.1009

“Depreciation $9770”

Other Expenses.1012

“Insurance $3829”

Other Expenses.1

“WATER CHARGE $41397”

Other Expenses.2

“BOOKKEEPING FEES $6153”

Other Expenses.3

“REPAIRS $1656”

Other Expenses.5

“WATER TESTING $785”

Other Expenses.6

“Dues & subscriptions $511”

Other Assets.1003

“Machinery and Equipment - Beginning $144301 Machinery and Equipment - Ending $135409”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1066 Accounts Payable and Accrued Expenses - Ending $1027”

Raw XML Appendix136 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/BOYAmt085533
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0110686
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IRS990EZ/CostOfGoodsSoldAmt00
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IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016300
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0875
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-122
IRS990EZ/GrossReceiptsAmt097856
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt094856
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0228768
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0245068
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AL CASSENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DARCY CARR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRIAN CROUTER
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/BOYAmt0144301
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0135409
IRS990EZ/OtherExpensesTotalAmt064864
IRS990EZ/OtherRevenueTotalAmt03000
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE WATER TO FERNHILL AREA RESIDENTS
IRS990EZ/PrintingPublicationsPostageAmt01011
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION MET ITS ONGOING PURPOSE TO PROVIDE SAFE AND CLEAN DRINKING WATER TO THE FERNHILL COMMUNITY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt014684
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01066
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01027
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt081434
IRS990EZ/TotalRevenueAmt097734
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REFUND OF PRIOR YEAR LEGAL EXP $3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $213
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information Technology $550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation $9770
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance $3829
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WATER CHARGE $41397
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOKKEEPING FEES $6153
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REPAIRS $1656
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WATER TESTING $785
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DUES & SUBSCRIPTIONS $511
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Machinery and Equipment - Beginning $144301 Machinery and Equipment - Ending $135409
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Payable and Accrued Expenses - Beginning $1066 Accounts Payable and Accrued Expenses - Ending $1027
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN WEBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FERNHILL COMMUNITY WATER SYSTEM
ReturnHeader/Filer/BusinessNameControlTxt0FERN
ReturnHeader/Filer/EIN0930474888
ReturnHeader/Filer/PhoneNum05033258660
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 744
ReturnHeader/Filer/USAddress/CityNm0ASTORIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097103
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/ReturnTs02025-02-20T08:11:49-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$246,095
Liabilities
$1,027
Net assets
$245,068
Revenue
$97,734
Expenses
$81,434
Net income
$16,300
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