GARDEN HIGHWAY MUTUAL WATER COMPANY (EIN 940496585) - 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

1923

Legal Domicile

Phone

5306742837

Tax Period

2023-01-01 to 2023-12-31

GARDEN HIGHWAY MUTUAL WATER COMPANY, founded in 1923, is a small nonprofit that reported $590K in total revenue in fiscal year 2023. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $770K exceeded revenue, resulting in a 30% operating deficit.

Mission

PROVIDE MUTUAL IRRIGATION SERVICES TO LANDOWNERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $569,235

Investment Income $21,025

Other Revenue $0

TOTAL REVENUE $590,260

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $770,109

TOTAL EXPENSES $770,109

Year-over-Year Comparison

	2023	2022	Change
Revenue	$590,260	$762,175	-0.2%
Expenses	$770,109	$863,450	-0.1%
Net Income	$-179,849	$-101,275	+0.8%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALFRED G MONTNA	President	5.00	Officer	$0	$0	$0
NICOLE VAN VLECK	Vice President	4.00	Officer	$0	$0	$0
RON DALE	Treasurer	0.00	Officer	$0	$0	$0
JON MUNGER	Director-MGR	8.00	Officer	$0	$0	$0
JIM PENNING	Director	0.00	Officer	$0	$0	$0
TROY ELLIOTT	Director	0.00	Officer	$0	$0	$0
JOHN PENNING	Secretary	0.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$590,260	$770,109	$3,498,601	$-179,849
2022	$762,175	$863,450	$3,731,999	$-101,275
2021	$746,325	$832,628	$2,947,968	$-86,303
2020	$530,997	$582,507	$2,810,249	$-51,510
2019	$545,385	$645,094	$2,259,184	$-99,709
2018	$521,265	$541,303	$2,538,650	$-20,038

GARDEN HIGHWAY MUTUAL WATER COMPANY