Provo River Water Users Association

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

15 people listed

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

To deliver Provo River Project water in a safe, efficient, and economical manner for the benefit of its shareholders and those they serve.

Revenue model: Earned-program. 93% 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: -1.1%; rating input score 23; 23rd percentile among comparable filings
Total-asset coverage ratio: 38.69; rating input score 98; 98th percentile among comparable filings
Liabilities to assets ratio: 0.29; rating input score 27; 27th percentile among comparable filings
Officer compensation ratio: 10.7%; rating input score 31; 31st percentile among comparable filings

Program expense growth: Limited
Revenue growth: -13% per year; rating input score 0; 1st percentile among comparable filings
Asset growth: 4.9% per year; rating input score 100; 32nd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 8 of 10 board members independent · 8 of 9 filing controls reported
Programs: Filed program service accomplishments
Leadership: top reported pay $220K · 15 people listed · 2 of 6 pay-setting controls reported
Consistency: 12 of 12 current checks pass
Schedules: 3 filed schedules · includes executive pay
Filing history: 15 filing years from 2010 to 2025
Contacts: How to reach this organization
Money network: 7 filed money-flow records
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Growth: Revenue growth scored 0/100.
High — Sustainability: Operating margin scored 23/100.
Review — Accountability: Governance controls: Form 990 shared with the board not reported.
High — Sustainability: Liabilities to assets ratio scored 27/100.
Moderate — Sustainability: Officer compensation ratio scored 31/100.