2025-08-15T11:12:28-05:00 2025-03-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2024-04-01 910822808 FIRGROVE MUTUAL INC FIRG 2538451542 10408 E 144TH STREET PUYALLUP WA 98374 LARRY D JONES GENERAL MANAGER 2538451542 2025-08-14 1 0 EMINA O CRESSWELL CPA P01217304 5097472600 2025-08-11 2024 2025-03-06 01:10:19Z LARRY D JONES 10408 E 144TH STREET PUYALLUP WA 98374 7729698 0 X WWW.FIRGROVE.ORG X 1952 WA PURPOSE IS TO INSTALL, MAINTAIN, AND OPERATE A WATER SUPPLY SYSTEM FOR ITS MEMBERSHIP. 5 5 19 0 0 0 30953 1327 6741953 6650069 201535 363139 499990 123368 7474431 7137903 0 0 0 0 2191187 2376781 0 0 0 5629563 5956484 7820750 8333265 -346319 -1195362 51711974 51449018 2369452 2618583 49342522 48830435 FIRGROVE MUTUAL INC. IS A WASHINGTON CORPORATION ESTABLISHED FOR THE PURPOSE OF INSTALLING, MAINTAINING, AND OPERATING A WATER SUPPLY SYSTEM FOR ITS MEMBERSHIP. 0 0 FIRGROVE AGGRESSIVELY SAFEGUARDS ITS WATER SUPPLY IN ORDER TO PROVIDE A SAFE AND RELIABLE SUPPLY OF WATER. FIRGROVE UPHOLDS THE STANDARDS SET BY THE WASHINGTON STATE DEPARTMENT OF HEALTH AND THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY. THE MUTUAL IS PROUD OF ITS RECORD OF PROVIDING HIGH QUALITY OF WATER AND SERVICE TO ITS CUSTOMERS.THE COMPANY HAS GROWN TO EMBRACE A POPULATION OF ABOUT 28,000 RESIDENTS AND CONTINUES TO EXPAND AS NEW DEVELOPMENTS ARE ADDED WITHIN THE SERVICE AREA. THE ORGANIZATION PROVIDED WATER SERVICE TO APPROXIMATELY 11,252 MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 19 1 0 0 0 0 0 6965060 781165 0 0 0 X 5 5 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LORI TRIPLETT 2538451542 10408 E 144TH ST PUYALLUP WA 98374 SCOTT WILLIAMS TRUSTEE/VP 0.70 X X 2700 0 0 AUSTIN FISHER TRUSTEE/SECRETARY 0.70 X X 2700 0 0 DONALD ROSE PRESIDENT/TRUSTEE 0.80 X X 3000 0 0 MITCHELL HINDS SECRETARY/TRUSTEE 0.70 X X 2700 0 0 ERIC OTT VP/PRESIDENT 0.80 X X 3300 0 0 LARRY JONES GENERAL MANAGER 40.00 X 185154 0 39274 LORI TRIPLETT FINANCE DIRECTOR 40.00 X 167395 0 36764 RYAN LANTZ SUPERINTENDENT 40.00 X 107605 0 52303 KIM GLASER FINANCE SUPERVISOR 40.00 X 130589 0 31359 MARK ZIMMERMAN OPERATIONS LEAD 40.00 X 105948 0 27547 711091 0 187247 5 0 1 0 BHC CONSULTANTS LLC 1601 5TH AVE 500 SEATTLE WA 98101 ENGINEERING 296761 HOLT SERVICES INC PO BOX 1659 MILTON WA 98354 WELL DRILLING 228230 PUGET SOUND ENERGY PO BOX 91269 BELLEVUE WA 98009 ELECTRIC AND GAS SERVICES 217099 LOKAN & ASSOCIATES INC OPTI STAFFING GROUP PO BOX 509017 SAN DIEGO CA 92150 TEMPORARY STAFFING AGENCY 111245 4 1327 1327 WATER SALES 221000 6455122 6455122 FEES AND OTHER CHARGES 221000 194947 194947 6650069 155451 155451 128887 9537 119350 119350 119350 772011 17935 480265 101993 291746 -84058 207688 207688 OTHER REVENUE 221000 4018 4018 4018 7137903 6654087 0 482489 439554 1280803 163725 346641 146058 40175 41726 151681 68233 27246 13931 2092773 154933 WATER OPERATING COSTS 2304714 OUTSIDE SERVICES 525967 TAXES AND LICENSES 353743 MAINTENANCE AND PARTS 68776 112586 8333265 278204 127739 16418790 13359384 1117694 1078054 299801 395899 112670 132848 47269784 25432475 22915757 21837309 5334748 5577288 5234310 8940497 51711974 51449018 1041559 1593684 11645 5810 110921 0 972226 810313 233101 208776 2369452 2618583 X 45366828 45626185 0 0 3975694 3204250 49342522 48830435 51711974 51449018 X -1195362 -152082 835357 X 0 1 X 1 0 1162797 1162797 2926907 1470435 1456472 5417505 4132930 1284575 37762575 19829110 17933465 21837309 CONSTRUCTION IN PROGRESS 5420435 SOURCE DEVELOPMENT & RATE/SHARE CHARGE STUDY COSTS 227557 WHOLESALE WATER AGREEMENT 2809042 WATER RIGHTS 366338 EASEMENTS 111244 VA/HAZ MIT PLAN 5881 8940497 DEVELOPER DEPOSITS 208776 208776 X 6995358 -152082 9537 -142545 7137903 0 7137903 7766802 9537 9537 7757265 576000 576000 8333265 PART X, LINE 2: THE MUTUAL IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME, IF ANY. THE MUTUAL HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. AS OF MARCH 31, 2025 AND 2024, THE MUTUAL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON FORM 990 9,537. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON FORM 990 9,537. PART XII, LINE 4B - OTHER ADJUSTMENTS: AMORTIZATION OF CONTRIBUTIONS IN AID OF CONSTRUCTION 576,000. X X 0 0 0 LARRY JONES GENERAL MANAGER 185154 0 0 0 0 0 27503 0 11771 0 224428 0 0 0 LORI TRIPLETT FINANCE DIRECTOR 167395 0 0 0 0 0 24993 0 11771 0 204159 0 0 0 KIM GLASER FINANCE SUPERVISOR 130589 0 0 0 0 0 19588 0 11771 0 161948 0 0 0 RYAN LANTZ SUPERINTENDENT 107605 0 0 0 0 0 16141 0 36162 0 159908 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ALL MEMBERS ARE OF A SINGLE CLASS: PERSONS OR ENTITIES OWNING REAL PROPERTY WITHIN THE SERVICE AREA OF THE CORPORATION AND REQUIRING POTABLE WATER. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS ARE OF A SINGLE CLASS, WITH THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY AND RECEIVE A SHARE OF SURPLUS EARNINGS OR GAINS ON SALES OF ASSETS UPON DISSOLUTION. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE DIRECTOR AND GENERAL MANAGER REVIEW THE RETURN PRIOR TO PASSING IT TO THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT REVIEWS THE CONFLICT OF INTEREST DISCLOSURE FORMS. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO AN AGREEMENT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE AGREEMENT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS SET VIA AN INDUSTRY SURVEY OF COMPENSATION. SALARY SCHEDULES FOR ALL EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. SUCH APPROVAL IS DELIBERATED AT BOARD MEETINGS FOR WHICH MINUTES ARE KEPT. THE COMPENSATION SURVEY IS PERFORMED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE BOTH MADE AVAILABLE TO THE PUBLIC UPON REQUEST. GOVERNING DOCUMENTS ARE MAILED TO NEW MEMBERS IN AN INFORMATIONAL PACKET WHICH INCLUDES THE COMPANY BYLAWS. THESE DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST AND ON THE COMPANY WEBSITE. FORM 990, PART XI, LINE 9: AMORTIZATION OF CONTRIBUTIONS IN AID OF CONSTRUCTION 576,000. CHANGE IN MEMBERSHIPS 259,357.