WATER SYSTEMS COUNCIL

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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

1959

Legal Domicile

Principal Officer

MARGARET MARTENS

Phone

2026254387

Tax Period

2025-01-01 to 2025-12-31

WATER SYSTEMS COUNCIL, founded in 1959, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2025. Expenses of $1.0M left a modest 7% surplus.

Mission

WATER SYSTEMS COUNCIL IS THE NATIONAL NONPROFIT ASSOCIATION ORGANIZED TO PROVIDE INFORMATION, TRAINING, EDUCATION, OUTREACH, AND INDUSTRY DATA ABOUT WATER WELLS AND WATER WELL SYSTEMS.

Program Service Accomplishments

Program 1

MEMBER SERVICES: INDUSTRY MEETINGS ARE UTILIZED TO DISCUSS CURRENT ISSUES AND TOPICS, TO LOBBY FOR DESIRED CHANGES IN THE WATER WELL INDUSTRY, AND TO SHARE MARKET DATA INFORMATION GATHERED BY THE...

MEMBER SERVICES: INDUSTRY MEETINGS ARE UTILIZED TO DISCUSS CURRENT ISSUES AND TOPICS, TO LOBBY FOR DESIRED CHANGES IN THE WATER WELL INDUSTRY, AND TO SHARE MARKET DATA INFORMATION GATHERED BY THE ASSOCIATION.

Program 2

EDUCATION AND ADVOCACY: THIS PROGRAM IS DESIGNED TO PROMOTE PRIVATE WATER SYSTEMS IN THE U.S. AS AN APPROPRIATE AND VIABLE SOURCE OF SAFE DRINKING WATER THROUGH TECHNICAL AND PROMOTIONAL LITERATURE AND PROGRAMS. THIS PROGRAM ALSO INCLUDES SUPPORT OF A SEPARATE WATER WELL TRUST THAT PROVIDES FINANCING FOR WELLS FOR LOW INCOME HOUSEHOLDS.

Program 3

WELLCARE PROGRAM SUPPORTS PRIVATE WELL OWNERS BY PROVIDING FREE RESOURCES, EDUCATION, AND ASSISTANCE TO HELP MAINTAIN SAFE, CLEAN DRINKING WATER. IT OFFERS A HOTLINE, DOWNLOADABLE GUIDES, A WELL...

WELLCARE PROGRAM SUPPORTS PRIVATE WELL OWNERS BY PROVIDING FREE RESOURCES, EDUCATION, AND ASSISTANCE TO HELP MAINTAIN SAFE, CLEAN DRINKING WATER. IT OFFERS A HOTLINE, DOWNLOADABLE GUIDES, A WELL OWNERS NETWORK WITH NEWSLETTERS AND DISCOUNTS, AND ACCESS TO PROFESSIONAL WELL CONTRACTORS.

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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 $1,068,368

Investment Income $33,293

Other Revenue $2,753

TOTAL REVENUE $1,104,414

Expense Breakdown

Grants Paid $0

Salaries & Benefits $534,550

Fundraising Expenses $0

Other Expenses $494,221

TOTAL EXPENSES $1,028,771

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,104,414	$1,026,653	+0.1%
Expenses	$1,028,771	$1,026,066	+0.0%
Net Income	$75,643	$587	+127.9%

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

$154,947

Total Directors

$116,350

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK HEFLIN	PRESIDENT	2.00	Officer Director	$0	$0	$0
FRED FANN	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMES SHARROCK	TREASURER	1.00	Officer Director	$0	$0	$0
MARK BALL	DISTRIBUTOR BOARD MEMBER	1.00	Officer Director	$0	$0	$0
MATT SERVANT	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
STEPHEN ANDERSON	BOARD MEMBER	1.00	Director	$0	$0	$0
JILL BOUDREAU	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTT BURROUGHS	BOARD MEMBER	1.00	Director	$0	$0	$0
GERRY DUGGAN	BOARD MEMBER	1.00	Director	$0	$0	$0
RICHARD MEST	BOARD MEMBER	1.00	Director	$0	$0	$0
PATRICK SLESS	BOARD MEMBER	1.00	Director	$0	$0	$0
JULIE STOREY	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE WESDELL	BOARD MEMBER	1.00	Director	$0	$0	$0
ERIN COFFMAN	MEMBER SERVICES DIRECTOR	40.00	Director	$116,350	$0	$116,350
MARGARET MARTENS	EXECUTIVE DIRECTOR	40.00	Officer	$154,947	$0	$154,947

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	$1,104,414	$1,028,771	$949,354	$75,643
2024	$1,026,653	$1,026,066	$795,840	$587
2023	$1,031,941	$928,567	$699,038	$103,374
2022	$991,920	$903,223	$743,274	$88,697
2021	$867,235	$815,314	$740,406	$51,921
2020	$806,915	$739,127	$572,432	$67,788
2019	$914,549	$803,347	$477,457	$111,202
2018	$863,097	$768,645	$461,924	$94,452