Two Leggins Water Users Association

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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

1913

Legal Domicile

Phone

4068600878

Tax Period

2025-01-01 to 2025-12-31

Two Leggins Water Users Association, founded in 1913, is a small nonprofit that reported $419K in total revenue in fiscal year 2025. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $532K exceeded revenue, resulting in a 27% operating deficit.

Mission

The organizations purpose is to maintain irrigation canals to facilitate delivering water to member landowners

Program Service Accomplishments

Program 1

Expenses: $518,848 Revenue: $418,632

Operation consists of bringing irrigation water through canals to members and maintaining same canals to insure availability of water to crops

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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 $408,955

Investment Income $10,477

Other Revenue $0

TOTAL REVENUE $419,432

Expense Breakdown

Grants Paid $0

Salaries & Benefits $121,213

Fundraising Expenses $0

Program Expenses $518,848

Other Expenses $410,565

TOTAL EXPENSES $531,778

Year-over-Year Comparison

	2025	2024	Change
Revenue	$419,432	$383,816	+0.1%
Expenses	$531,778	$535,697	0.0%
Net Income	$-112,346	$-151,881	-0.3%

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

$24,000

Total Directors

$2,340

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Debra Stoddard	Secretary-treasurer	020.00	Officer	$24,000	$0	$24,000
Brett Nedens	Director	001.00	Director	$540	$0	$540
Tim Webber	Director	001.00	Director	$540	$0	$540
Paul Stieber	Director	001.00	Director	$495	$0	$495
Richard Benzel	Director	001.00	Director	$405	$0	$405
Beth Mehling	Director	001.00	Director	$360	$0	$360

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	$419,432	$531,778	$641,672	$-112,346
2024	$383,816	$535,697	$769,383	$-151,881
2023	$375,637	$378,103	$899,147	$-2,466
2022	$409,480	$415,251	$908,947	$-5,771
2021	$389,337	$392,786	$927,167	$-3,449
2020	$366,403	$348,063	$909,446	$18,340
2019	$368,014	$305,127	$881,561	$62,887
2018	$359,945	$292,500	$881,518	$67,445