NAPOLEON COMMUNITY RURAL WATER CORP (EIN 351379733) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

GERALD HARMEYER

Phone

8128524374

Tax Period

2025-01-01 to 2025-12-31

NAPOLEON COMMUNITY RURAL WATER CORP, founded in 1975, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2025. Net assets of $5.1M represent 54 months of operating reserves.

Mission

DISTRIBUTE WATER TO MEMBERS IN THE SERVICE AREA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,074,213

Investment Income $56,256

Other Revenue $1,234

TOTAL REVENUE $1,131,703

Expense Breakdown

Grants Paid $0

Salaries & Benefits $209,332

Fundraising Expenses $0

Other Expenses $964,969

TOTAL EXPENSES $1,174,301

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,131,703	$1,098,392	+0.0%
Expenses	$1,174,301	$1,005,067	+0.2%
Net Income	$-42,598	$93,325	-1.5%

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

Volunteers

N/A

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

$7,000

Total Directors

$1,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GERALD HARMEYER	PRESIDENT	1.00	Officer	$1,980	$0	$1,980
BART HICKS	TREASURER	1.00	Officer	$1,980	$0	$1,980
STEVE DIECKMANN	VICE PRES.	1.00	Officer	$1,540	$0	$1,540
BRIAN DAEGER	SECRETARY	1.00	Officer	$1,500	$0	$1,500
STEVEN HART	DIRECTOR	1.00	Director	$1,400	$0	$1,400

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	$1,131,703	$1,174,301	$5,377,174	$-42,598
2024	No data	No data	No data	No data
2023	$1,162,185	$859,496	$5,559,590	$302,689
2022	$1,067,848	$789,179	$4,995,384	$278,669
2021	$912,525	$743,787	$4,711,374	$168,738
2020	$933,280	$767,232	$4,557,116	$166,048
2019	$912,795	$760,590	$4,373,724	$152,205
2018	$844,731	$693,760	$4,211,331	$150,971

NAPOLEON COMMUNITY RURAL WATER CORP