SEBASTOPOL WATER ASSOCIATION (EIN 640688923) - 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

1962

Legal Domicile

Principal Officer

Dewayne McGaugh

Phone

6016257399

Tax Period

2025-01-01 to 2025-12-31

SEBASTOPOL WATER ASSOCIATION, founded in 1962, is a community nonprofit that reported $3.7M in total revenue in fiscal year 2025. Revenue surged 95% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.0M, a strong 55% operating margin.

Mission

WATER SALES TO RURAL RESIDENTS

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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 $1,801,783

Program Service Revenue $1,876,572

Investment Income $10,756

Other Revenue $12,806

TOTAL REVENUE $3,701,917

Expense Breakdown

Grants Paid $0

Salaries & Benefits $460,407

Fundraising Expenses $0

Program Expenses $1,501,884

Other Expenses $1,212,496

TOTAL EXPENSES $1,672,903

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,701,917	$1,895,672	+1.0%
Expenses	$1,672,903	$1,705,765	0.0%
Net Income	$2,029,014	$189,907	+9.7%

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

$3,900

Total Directors

$6,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHANCY BRANNING	DIRECTOR	1.00	Director	$1,200	$0	$1,200
DEWAYNE MCGAUGH	PRESIDENT	2.00	Officer Director	$1,300	$0	$1,300
CLYDE RISHER	SECRETARY	1.00	Officer Director	$1,300	$0	$1,300
RICKY SMITH	VICE-PRESIDENT	1.00	Officer Director	$1,300	$0	$1,300
DENNIS WEAVER	DIRECTOR	1.00	Director	$1,300	$0	$1,300

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	$3,701,917	$1,672,903	$6,965,064	$2,029,014
2024	$1,895,672	$1,705,765	$3,861,073	$189,907
2023	$2,130,742	$1,651,986	$3,711,020	$478,756
2022	$1,724,321	$1,510,903	$3,405,533	$213,418
2021	$1,606,001	$1,501,169	$3,370,350	$104,832
2020	$1,486,681	$1,391,144	$3,474,230	$95,537
2019	$1,315,930	$1,307,807	$3,484,913	$8,123
2018	$1,290,889	$1,351,261	$3,712,723	$-60,372

SEBASTOPOL WATER ASSOCIATION