LEROUX CREEK WATER USERS ASSOC

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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

1948

Legal Domicile

Phone

9708722196

Tax Period

2024-12-01 to 2025-11-30

LEROUX CREEK WATER USERS ASSOC, founded in 1948, is a small nonprofit that reported $121K in total revenue in fiscal year 2024. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $220K exceeded revenue, resulting in a 83% operating deficit.

Mission

TO PROVIDE IRRIGATION WATER TO THE SHAREHOLDERS AND TO MAINTAIN THE WATER DISTRIBUTION SYSTEM.

Program Service Accomplishments

Program 1

Expenses: $220,145 Revenue: $120,549

TO MAINTAIN DITCHES AND DAMS, AND PROVIDE IRRIGATION WATER TO THE SHAREHOLDERS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $120,546

Investment Income $3

Other Revenue $0

TOTAL REVENUE $120,549

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,650

Fundraising Expenses $0

Program Expenses $220,145

Other Expenses $212,495

TOTAL EXPENSES $220,145

Year-over-Year Comparison

	2024	2023	Change
Revenue	$120,549	$197,441	-0.4%
Expenses	$220,145	$217,782	+0.0%
Net Income	$-99,596	$-20,341	+3.9%

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

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

$7,650

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHELLIE GIES	SECRETARY TREASURER	4.00	Officer	$7,650	$0	$7,650
DAVE SMITH	BOARD MEMBER	1.00	Director	$0	$0	$0
DEBBIE GRAY	BOARD MEMBER	1.00	Director	$0	$0	$0
WYATT WILSON	BOARD MEMBER	1.00	Director	$0	$0	$0
GREG KRUSH	BOARD MEMBER	1.00	Director	$0	$0	$0
DOUG EMERICK	BOARD MEMBER	1.00	Director	$0	$0	$0
STEVE ELA	PRESIDENT	2.00	Officer	$0	$0	$0
TOM ALVEY	VICE PRESIDENT	2.00	Officer	$0	$0	$0

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	$120,549	$220,145	$621,756	$-99,596
2024	$197,445	$217,782	$786,570	$-20,337
2023	$171,395	$208,571	$869,757	$-37,176
2022	$317,757	$229,533	$967,515	$88,224
2021	$173,892	$215,045	$937,682	$-41,153
2020	$204,148	$204,321	$1,035,115	$-173