Civic Intelligence

Skyview Acres Water Company

EIN 93-1326448 • 501(c)12 • Sandy, OR

Profile

Water distribution to small area

PO Box 2072Sandy, OR 97055
Siviq Scores

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

Liabilities / Assets

77th percentile

0.22x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.94x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

55th percentile

7.5%

Higher net margin than 55% 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

61st percentile

3.8%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

32nd percentile

-2.8%

Faster revenue growth than 32% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$496,414

Up $1,725 (+0.3%) from 2024

Liabilities

Down

$108,693

Down $6,939 (-6.0%) from 2024

Net Assets

Up

$387,721

Up $8,664 (+2.3%) from 2024

Operations
Liabilities / Revenue86th percentileNet Margin55th percentile

Revenue

Up

$115,880

Up $4,413 (+4.0%) from 2024

Expenses

Up

$107,216

Up $38,497 (+56%) from 2024

Net Income

Down

$8,664

Down $34,084 (-80%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$600K$400K$200K$0Assets 2010: $50,304Liabilities 2010: $02010Assets 2011: $67,276Liabilities 2011: $02011Assets 2012: $85,815Liabilities 2012: $02012Assets 2013: $94,354Liabilities 2013: $02013Assets 2014: $347,278Liabilities 2014: $225,0052014Assets 2015: $379,073Liabilities 2015: $252,574Net Assets 2015: $126,4992015Assets 2016: $386,095Liabilities 2016: $193,183Net Assets 2016: $192,9122016Assets 2017: $390,178Liabilities 2017: $164,945Net Assets 2017: $225,2332017Assets 2018: $406,296Liabilities 2018: $167,998Net Assets 2018: $238,2982018Assets 2019: $416,962Liabilities 2019: $158,801Net Assets 2019: $258,1612019Assets 2020: $404,916Liabilities 2020: $145,337Net Assets 2020: $259,5792020Assets 2021: $432,829Liabilities 2021: $130,243Net Assets 2021: $302,5862021Assets 2022: $440,815Liabilities 2022: $150,149Net Assets 2022: $290,6662022Assets 2023: $460,674Liabilities 2023: $124,365Net Assets 2023: $336,3092023Assets 2024: $494,689Liabilities 2024: $115,632Net Assets 2024: $379,0572024Assets 2025: $496,414Liabilities 2025: $108,693Net Assets 2025: $387,7212025

Highlighted filing

2025

Assets$496,414
Liabilities$108,693
Net Assets$387,721
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $52,965Expenses 2010: $45,705Net Income 2010: $7,2602010Revenue 2011: $39,830Expenses 2011: $22,858Net Income 2011: $16,9722011Revenue 2012: $46,841Expenses 2012: $28,302Net Income 2012: $18,5392012Revenue 2013: $50,839Expenses 2013: $29,972Net Income 2013: $20,8672013Revenue 2014: $70,373Expenses 2014: $43,685Net Income 2014: $26,6882014Revenue 2015: $109,678Expenses 2015: $78,084Net Income 2015: $31,5942015Revenue 2016: $115,761Expenses 2016: $56,146Net Income 2016: $59,6152016Revenue 2017: $69,197Expenses 2017: $60,069Net Income 2017: $9,1282017Revenue 2018: $79,878Expenses 2018: $66,813Net Income 2018: $13,0652018Revenue 2019: $99,047Expenses 2019: $79,184Net Income 2019: $19,8632019Revenue 2020: $77,159Expenses 2020: $75,741Net Income 2020: $1,4182020Revenue 2021: $141,462Expenses 2021: $98,455Net Income 2021: $43,0072021Revenue 2022: $85,560Expenses 2022: $97,480Net Income 2022: -$11,9202022Revenue 2023: $122,637Expenses 2023: $76,994Net Income 2023: $45,6432023Revenue 2024: $111,467Expenses 2024: $68,719Net Income 2024: $42,7482024Revenue 2025: $115,880Expenses 2025: $107,216Net Income 2025: $8,6642025

Highlighted filing

2025

Revenue$115,880
Expenses$107,216
Net Income$8,664
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$496,414
Liabilities
$108,693
Net assets
$387,721
Revenue
$115,880
Expenses
$107,216
Net income
$8,664
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.96$1.09$3.88$1.16$1.07$0.09
2024Detailed filing. Detailed filing data is available for this year.$4.95$1.16$3.79$1.11$0.69$0.43
2023Detailed filing. Detailed filing data is available for this year.$4.61$1.24$3.36$1.23$0.77$0.46
2022Detailed filing. Detailed filing data is available for this year.$4.41$1.50$2.91$0.86$0.97$0.12
2021Detailed filing. Detailed filing data is available for this year.$4.33$1.30$3.03$1.41$0.98$0.43
2020Detailed filing. Detailed filing data is available for this year.$4.05$1.45$2.60$0.77$0.76$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.17$1.59$2.58$0.99$0.79$0.20
2018Detailed filing. Detailed filing data is available for this year.$4.06$1.68$2.38$0.80$0.67$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.90$1.65$2.25$0.69$0.60$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.86$1.93$1.93$1.16$0.56$0.60
2015Detailed filing. Detailed filing data is available for this year.$3.79$2.53$1.26$1.10$0.78$0.32
2014Summary only. Only limited summary data is available for this year.$3.47$2.25$0.70$0.44$0.27
2013Summary only. Only limited summary data is available for this year.$0.94$0.00$0.51$0.30$0.21
2012Summary only. Only limited summary data is available for this year.$0.86$0.00$0.47$0.28$0.19
2011Summary only. Only limited summary data is available for this year.$0.67$0.00$0.40$0.23$0.17
2010Summary only. Only limited summary data is available for this year.$0.50$0.00$0.53$0.46$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Sep 24, 2025
Return Version
2024v5.2
Gross Receipts
$115,880
Mission and Program Overview

Mission

Water distribution to small area

Program Services

DescriptionGrantsExpenses
PROVIDE AND DISTRIBUTE WATER TO CO OP MEMBERS-$0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE PERSONSPresidentPT$0--
LINDA WAAGENSecretarytreasurerPT$0--
CODY REUGGBoard Member-$0--
JOHN POMAZIBoard Member-$0--
ROLAND ANDERSONBoard Member-$0--
KARL KIRCHNERBoard Member-$0--
SUZANNE FUNKBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Skyview Acres Water Company
EIN
93-1326448
In Care Of
% LINDA WAAGEN
Address
PO BOX 2072, Sandy, OR 97055

Signing Officer

Name
Linda Waagen
Title
Secretary
Phone
5036680717
Signed
2025-09-24
Discuss with paid preparer
No

Preparer

Firm
Denzile E Hanke Accounting
Address
PO BOX 116, Boring, OR 97009
Preparer
Jordan Griffin
Phone
5038506666
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountLATE NOTICE FEES 295WATER USAGE FEE 68,215CREDIT FOR LEAKS 7,286CAPITAL PROJ AND RESERVE 11,956SYSTEM AND SRV 107”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 20,494INTEREST SANDY 8,073LIAB INSURANCE 2,250DUES AND SUBS 1,858WATER TESTING 1,070PROPERTY TAXES AND TAX REPORT 103ADMIN 7,218WATER PURCHASE 22,553”

Description of other assets Part II line 24

“Category Beginning of Year End of YearMASTER PLAN DEVEL 4,350 4,350FILTER SYSTEM 33,977 31,023AR 5,159 7,040SANDY PROJECT 79,236 71,213MAINLINE 3,558 3,198FILTER UPGRADE 14,493 11,333MAINLINE REPLACE 2018 110,963 102,966UNDEPOSITED FUNDS 748 0”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCOUNTS PAYABLE 4,869 550INTER TIE LOAN 90,671 86,113CAPITAL RES AND ACC ADJ 20,092 22,030”

Raw XML Appendix134 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/PersonNm0JAYME WANTOWSKI
IRS990EZ/BooksInCareOfDetail/PhoneNum05036803411
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt020255 SE HIGHWAY 212
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Damascus
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097089
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0242205
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0265291
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08664
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt025019
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0494689
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0496414
IRS990EZ/GrossReceiptsAmt0115880
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0379057
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0387721
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0379057
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0387721
IRS990EZ/OccupancyRentUtltsAndMaintAmt018326
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKE PERSONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LINDA WAAGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CODY REUGG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN POMAZI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROLAND ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KARL KIRCHNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SUZANNE FUNK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARYTREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0252484
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0231123
IRS990EZ/OtherExpensesTotalAmt063619
IRS990EZ/OtherRevenueTotalAmt087859
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0WATER DISTRIBUTION TO SMALL AREA
IRS990EZ/PrintingPublicationsPostageAmt0252
IRS990EZ/ProgramServiceRevenueAmt028021
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE AND DISTRIBUTE WATER TO CO OP MEMBERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0115632
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0108693
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0107216
IRS990EZ/TotalRevenueAmt0115880
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountLATE NOTICE FEES 295WATER USAGE FEE 68,215CREDIT FOR LEAKS 7,286CAPITAL PROJ AND RESERVE 11,956SYSTEM AND SRV 107
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 20,494INTEREST SANDY 8,073LIAB INSURANCE 2,250DUES AND SUBS 1,858WATER TESTING 1,070PROPERTY TAXES AND TAX REPORT 103ADMIN 7,218WATER PURCHASE 22,553
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearMASTER PLAN DEVEL 4,350 4,350FILTER SYSTEM 33,977 31,023AR 5,159 7,040SANDY PROJECT 79,236 71,213MAINLINE 3,558 3,198FILTER UPGRADE 14,493 11,333MAINLINE REPLACE 2018 110,963 102,966UNDEPOSITED FUNDS 748 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearACCOUNTS PAYABLE 4,869 550INTER TIE LOAN 90,671 86,113CAPITAL RES AND ACC ADJ 20,092 22,030
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA WAAGEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05036680717
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SKYVIEW ACRES WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0SKYV
ReturnHeader/Filer/EIN0931326448
ReturnHeader/Filer/InCareOfNm0% LINDA WAAGEN
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2072
ReturnHeader/Filer/USAddress/CityNm0Sandy
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097055
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Denzile E Hanke Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 116
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Boring
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097009
ReturnHeader/PreparerPersonGrp/PhoneNum05038506666
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JORDAN GRIFFIN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-24T14:11:40-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.