Riverside Highland Water Company

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

15 people listed

DONALD HOUGH (GENERAL MANAGER): $257,502 total reported compensation
CRAIG GUDGEON (DISTRIBUTION SUPERINTENDEN): $175,078 total reported compensation
JEFFREY JEFFERS (ROUNDS PERSONNEL): $167,702 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

A mutual water company that provides water services to local community.

To provide water services to local community.

Revenue model: Earned-program. 89% 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; 62nd percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 7%; rating input score 57; 57th percentile among comparable filings
Total-asset coverage ratio: 9.84; rating input score 91; 91st percentile among comparable filings
Liabilities to assets ratio: 0.06; rating input score 69; 69th percentile among comparable filings
Officer compensation ratio: 19.9%; rating input score 11; 11th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 17.7% per year; rating input score 100; 85th percentile among comparable filings
Asset growth: 11.8% per year; rating input score 100; 65th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 9 of 9 board members independent · 5 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $258K · 15 people listed · 0 of 6 pay-setting controls reported
Highest-paid contractors: 1 contractor listed · $146K reported
Consistency: 13 of 13 current checks pass
Schedules: 3 filed schedules · includes executive pay
Filing history: 10 filing years from 2013 to 2023
Contacts: How to reach this organization
Money network: 14 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.