Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Cove Orchard Water Association
EIN 93-0817750 • 501(c)12 • Yamhill, OR
Profile
To provide water to members
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.10x
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$310,874
Down $14,926 (-4.6%) from 2024
Liabilities
Up$29,978
Up $24,776 (+476%) from 2024
Net Assets
Down$280,896
Down $39,702 (-12%) from 2024
Revenue
Down$106,662
Down $8,903 (-7.7%) from 2024
Expenses
Up$146,363
Up $60,036 (+70%) from 2024
Net Income
Down-$39,701
Down $68,939 (-236%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $310,874
- Liabilities
- $29,978
- Net assets
- $280,896
- Revenue
- $106,662
- Expenses
- $146,363
- Net income
- -$39,701
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Sep 12, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $106,662
Mission and Program Overview
Mission
To provide water to members
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO MAINTAIN AND OPERATE WATER DISTRIBUTION SYSTEM FOR THE PURPOSE OF PROVIDING WATER TO MEMBERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TRISTAN SHELL-SPURLING | Vice Preside | - | $125 | - | $125 |
| JASON GEPHART | President | - | $0 | - | - |
| EMILY THOMPSON | Secretary | - | $0 | - | - |
| VERNA O'LOUGHLIN | Member | - | $0 | - | - |
| SUE BEARD-BUCHHOLZ | Member | - | $0 | - | - |
| NICK WALTON | Member | - | $0 | - | - |
| ANGIE VANDYKE | Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cove Orchard Water Association
- EIN
- 93-0817750
- Phone
- 5036624431
- Address
- PO BOX 111, YAMHILL, OR 97148
Signing Officer
- Name
- Jason Gephart
- Title
- President
- Phone
- 5036624431
- Signed
- 2025-09-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Want CPA Pc
- Address
- 105 N MAIN ST, NEWBERG, OR 97132
- Preparer
- Sara Demaster-smith
- Phone
- 5035385023
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses lab 545 repairs 14,965 water meter fees 1,310 water purchase 70,418 dues and subscriptions 367 bank service charges 97 insurance 3,381 licenses 80 merchant processing fees 88 automobile expenses 1,444 supplies 706 utilities 3,705 workers compensation 529 locate fees 7 small tools & equip 1,588 telephone 425 non-investment depreciation 9,924 total 109,579”
Form 990-ez, Part II, Line 24
“Accounts receivable 9,042 11,593 prepaid expenses and deferred charges 643 653 other depreciable assets 47,378 50,476 less accumulated depreciation 13,609 23,533 total 43,454 39,189”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 5,203 29,978”
Raw XML Appendix119 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SHARON ISON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5036624431 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1020 SE 4TH STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | YAMHILL |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97148 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 178112 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 175172 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -39701 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5145 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 325800 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 310874 |
| IRS990EZ/GrossReceiptsAmt | 0 | 106662 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 228 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 104234 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 96513 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 320597 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 280896 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 320597 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 280896 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 7721 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 125 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JASON GEPHART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | EMILY THOMPSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | VERNA O'LOUGHLIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SUE BEARD-BUCHHOLZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TRISTAN SHELL-SPURLING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | NICK WALTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ANGIE VANDYKE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 43454 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 39189 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 109579 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE WATER TO MEMBERS |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 539 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 106434 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO MAINTAIN AND OPERATE WATER DISTRIBUTION SYSTEM FOR THE PURPOSE OF PROVIDING WATER TO MEMBERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 23379 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5203 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 29978 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 146363 |
| IRS990EZ/TotalRevenueAmt | 0 | 106662 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES LAB 545 REPAIRS 14,965 WATER METER FEES 1,310 WATER PURCHASE 70,418 DUES AND SUBSCRIPTIONS 367 BANK SERVICE CHARGES 97 INSURANCE 3,381 LICENSES 80 MERCHANT PROCESSING FEES 88 AUTOMOBILE EXPENSES 1,444 SUPPLIES 706 UTILITIES 3,705 WORKERS COMPENSATION 529 LOCATE FEES 7 SMALL TOOLS & EQUIP 1,588 TELEPHONE 425 NON-INVESTMENT DEPRECIATION 9,924 TOTAL 109,579 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 9,042 11,593 PREPAID EXPENSES AND DEFERRED CHARGES 643 653 OTHER DEPRECIABLE ASSETS 47,378 50,476 LESS ACCUMULATED DEPRECIATION 13,609 23,533 TOTAL 43,454 39,189 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 5,203 29,978 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JASON GEPHART |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5036624431 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COVE ORCHARD WATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COVE |
| ReturnHeader/Filer/EIN | 0 | 930817750 |
| ReturnHeader/Filer/PhoneNum | 0 | 5036624431 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 111 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | YAMHILL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97148 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 852849638 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WANT CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 105 N MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEWBERG |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97132 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5035385023 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SARA DEMASTER-SMITH |
| ReturnHeader/ReturnTs | 0 | 2025-09-12T09:23:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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