EROS COMMUNITY WATER SYSTEM (EIN 720939165) - 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

1981

Legal Domicile

Principal Officer

Heather Lewis

Phone

3183762689

Tax Period

2025-01-01 to 2025-12-31

EROS COMMUNITY WATER SYSTEM, founded in 1981, is a small nonprofit in the Public & Societal Benefit sector that reported $107K in total revenue in fiscal year 2025. Expenses of $125K exceeded revenue, resulting in a 16% operating deficit.

Mission

The organization exists to own operate and maintain a community water system that delivers safe and dependable water service to residents within its service area ensuring public health infrastructure maintenance and continuity of service.

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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 $106,407

Investment Income $1,049

Other Revenue $0

TOTAL REVENUE $107,456

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $90,037

Other Expenses $124,629

TOTAL EXPENSES $124,629

Year-over-Year Comparison

	2025	2024	Change
Revenue	$107,456	$107,288	+0.0%
Expenses	$124,629	$143,645	-0.1%
Net Income	$-17,173	$-36,357	-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

N/A

Employees

N/A

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

$17,040

Total Directors

$24,653

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Victoria McManus	Board President	1.00	Officer Director	$120	$0	$120
Lynn Walters	Board Vice President	1.00	Officer Director	$120	$0	$120
Kanada Green	Board Member	1.00	Director	$40	$0	$40
Standley Gryder	Board Member	1.00	Director	$160	$0	$160
James Lewis	Board Member-Maintenance Technician	20.00	Director	$24,173	$0	$24,173
Emily Fields	Board Member	1.00	Director	$40	$0	$40
Heather Lewis	Administrative Financial Officer	20.00	Officer	$16,800	$0	$16,800

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	$107,456	$124,629	$335,892	$-17,173

EROS COMMUNITY WATER SYSTEM