WESTERN HEIGHTS WATER COMPANY (EIN 951362080) - 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

Legal Domicile

Phone

9097901901

Tax Period

2025-01-01 to 2025-12-31

WESTERN HEIGHTS WATER COMPANY is a community nonprofit that reported $4.1M in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $3.5M left a modest 14% surplus.

Mission

TO PROVIDE WATER TO 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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,846,141

Investment Income $208,371

Other Revenue $21,777

TOTAL REVENUE $4,076,289

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,193,571

Fundraising Expenses $0

Program Expenses $3,493,986

Other Expenses $2,300,415

TOTAL EXPENSES $3,493,986

Year-over-Year Comparison

	2025	2024	Change
Revenue	$4,076,289	$4,585,880	-0.1%
Expenses	$3,493,986	$3,291,645	+0.1%
Net Income	$582,303	$1,294,235	-0.6%

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

$13,800

Total Directors

$21,450

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DUANE J BURK	President	2.00	Officer Director	$5,900	$0	$5,900
DR ROBERT J ZAPPIA	Vice President	2.00	Officer Director	$3,950	$0	$3,950
BENJAMIN G KELLY	Director	2.00	Director	$3,950	$0	$3,950
ARMANDO DE LA PAZ	Secretary	2.00	Officer Director	$3,950	$0	$3,950
CHRIS VENABLE	Director	2.00	Director	$3,700	$0	$3,700

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	$4,076,289	$3,493,986	$19,535,947	$582,303
2024	$4,585,880	$3,291,645	$19,146,978	$1,294,235
2023	$4,311,523	$3,139,207	$17,716,061	$1,172,316
2022	$3,240,105	$3,127,218	$16,561,976	$112,887
2021	$5,734,406	$2,730,743	$16,570,579	$3,003,663
2020	$2,866,405	$2,366,460	$13,776,620	$499,945
2019	$2,542,393	$2,027,214	$11,768,339	$515,179
2018	$2,499,818	$2,176,796	$11,217,256	$323,022

WESTERN HEIGHTS WATER COMPANY