VIEWFIELD RURAL WATER ASSOCIATION (EIN 205574026) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

TOM SIMMONS

Phone

6054416165

Tax Period

2024-01-01 to 2024-12-31

VIEWFIELD RURAL WATER ASSOCIATION, founded in 2006, is a small nonprofit in the Public & Societal Benefit sector that reported $270K in total revenue in fiscal year 2018. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $99K, a strong 37% operating margin.

Mission

THE ASSOCIATION IS INVOLVED IN THE DEVELOPMENT AND OPERATION OF A RURAL WATER SYSTEM IN THE VIEWFIELD AREA WHERE MAJORITY OF THE WATER IS USED FOR LIVESTOCK CONSUMPTION.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $175,338

Investment Income $3,760

Other Revenue $0

TOTAL REVENUE $179,098

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $202,610

TOTAL EXPENSES $202,610

Year-over-Year Comparison

	2024	2023	Change
Revenue	$179,098	$162,733	+0.1%
Expenses	$202,610	$178,275	+0.1%
Net Income	$-23,512	$-15,542	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM SIMMONS	PRESIDENT	7.00	Officer Director	$0	$0	$0
WAYNE MCPHERSON	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
KIM MCGRIFF	SECRETARY	1.00	Officer Director	$0	$0	$0
JENNIFER PHILIPSEN	TREASURER	1.00	Officer Director	$0	$0	$0
HEATH KEFFELER	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$179,098	$202,610	$529,026	$-23,512
2023	$162,733	$178,275	$571,961	$-15,542
2022	$164,682	$196,003	$606,127	$-31,321
2021	$189,010	$196,889	$702,988	$-7,879
2020	$191,982	$186,614	$728,236	$5,368
2019	$128,444	$171,497	$731,390	$-43,053
2018	$270,457	$171,577	$789,999	$98,880

VIEWFIELD RURAL WATER ASSOCIATION