La Water Co-operative
Nonprofit profile at a glance
- EIN
- 930734928
- IRS 990 coverage
- 2011–2025
- Forms available
- Form 990 2025
- Location
- Gaston, OR, USA
- Phone
- 5036623899
- Rating
- 50
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Public Utilities
Reported finances
- Revenue
- $1,305,163
- Expenses
- $1,193,479
- Assets
- $4,719,822
- Liabilities
- $60,983
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- AMBER MORGAN (PRESIDENT)
People named in this filing
- AMBER MORGAN (PRESIDENT)
- DON WICKS (PREV. PRESID)
- TED LEACH (VICE PRESIDE)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Distribution of domestic water to members of the cooperative.
Operating model
- Revenue model
- Earned-program. 96% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 64
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 8.6%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 3.95; rating input score 80; 80th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: -10% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: 6.9% per year; rating input score 100; 47th percentile among comparable filings
- Asset growth: 4.8% per year; rating input score 100; 34th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 10 people listed
- Highest-paid contractors: 1 contractor listed · $325K reported
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 15 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 53/100.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.