Jam Mutual Water Co

990EZ • Fiscal year 2013 • EIN 23-7405977

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 11, 2014

Organization Profile N/A

5100 Olivas Park Drive93003

(805) 644-1235

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.07x

Higher debt load relative to assets than 66% of similar nonprofits.

2013 filings • 501(c)12 • <$500k nonprofits • Source year 2013

0.24x

Higher debt load relative to revenue than 72% of similar nonprofits.

2013 filings • 501(c)12 • <$500k nonprofits • Source year 2013

-47%

Higher net margin than 6% of similar nonprofits.

2013 filings • 501(c)12 • <$500k nonprofits • Source year 2013

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)12 • <$500k nonprofits • Source year 2013

-12%

Faster asset growth than 16% of similar nonprofits.

2013 filings • 501(c)12 • <$500k nonprofits • Annualized from 2012 to 2013

18%

Faster revenue growth than 83% of similar nonprofits.

2013 filings • 501(c)12 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets66th percentile

Assets

Down

$276,533

Down $36,553 (-12%) from 2012

Net Assets

Down

$256,001

Down $40,405 (-14%) from 2012

Liabilities

$20,532

Up $3,852 (+23%) from 2012

Revenue And Expenses

Liabilities / Revenue72nd percentile Net Margin6th percentile

Revenue

$86,392

Up $13,459 (+18%) from 2012

Expenses

$126,797

Up $55,796 (+79%) from 2012

Net Income

Down

-$40,405

Down $42,337 (-2191%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2013

Assets$276,533

Liabilities$20,532

Net Assets$256,001

Open 2013 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2013

Revenue$86,392

Expenses$126,797

Net Income-$40,405

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2013 to Dec 31, 2013
Signed: Mar 11, 2014
Return Version: 2013v3.1
Gross Receipts: $86,392

Mission and Program Overview

Mission

Organization's sole activity is pumping of water to owner-member's farmland- contiguous land parcels formerly one farm.

Program Services

Description	Grants	Expenses
Organization's sole activity is pumping of water to owner-member's farmland- contiguous land parcels formerly one farm.	-	-

Compensation and Service Providers

Top Officer Pay71st percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Mary McGrath	President	PT	$0	-	-
Terry Aggeler	CEO	-	$0	-	-

Filing and Contact Details

Filer

EIN: 23-7405977
Phone: 8056441235

Signing Officer

Name: Mary McGrath
Title: President
Signed: 2014-03-11
Discuss with paid preparer: Yes

Preparer

Preparer: John F Laubacher CPA
Phone: 8054844290

Supplemental Narrative

Additional Explanations

Other Expenses.1009

“Depreciation $12663”

Other Expenses.1

“Repairs $51213”

Other Expenses.2

“Electric Power $30608”

Other Expenses.3

“Water Assessments $27366”

Other Expenses.4

“State Income Tax $1350”

Other Expenses.6

“Dues and Subscriptions $100”

Other Assets.1005

“Accounts Receivable - Beginning $15629 Accounts Receivable - Ending $17628”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $16680 Accounts Payable and Accrued Expenses - Ending $20532”

Raw XML Appendix113 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	John F Laubacher CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	8054844290
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	400 Camarillo Ranch Rd 106
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	Camarillo
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	93012
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	187553
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	161664
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-40405
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	3390
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form720FiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	313086
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	276533
IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	86316
IRS990EZ/GrossReceiptsAmt	0	86392
IRS990EZ/GrossReceiptsForPublicUseAmt	0	0
IRS990EZ/GrossSalesOfInventoryAmt	0	86316
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	0
IRS990EZ/InvestmentIncomeAmt	0	76
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	109904
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	97241
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	296406
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	256001
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	296406
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	256001
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	Mary McGrath
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	Terry Aggeler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	CEO
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationFiled990TInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	15629
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	17628
IRS990EZ/OtherExpensesTotalAmt	0	123300
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	Organization's sole activity is pumping of water to owner-member's farmland- contiguous land parcels formerly one farm.
IRS990EZ/PrintingPublicationsPostageAmt	0	107
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	Organization's sole activity is pumping of water to owner-member's farmland- contiguous land parcels formerly one farm.
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	16680
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	20532
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	126797
IRS990EZ/TotalRevenueAmt	0	86392
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Depreciation $12663
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Repairs $51213
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Electric Power $30608
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Water Assessments $27366
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	State Income Tax $1350
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Dues and Subscriptions $100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Accounts Receivable - Beginning $15629 Accounts Receivable - Ending $17628
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Accounts Payable and Accrued Expenses - Beginning $16680 Accounts Payable and Accrued Expenses - Ending $20532
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Total Liabilities.1001
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Mary McGrath
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	JAM Mutual Water Co
ReturnHeader/Filer/BusinessNameControlTxt	0	JAMM
ReturnHeader/Filer/EIN	0	237405977
ReturnHeader/Filer/PhoneNum	0	8056441235
ReturnHeader/Filer/USAddress/AddressLine1	0	5100 Olivas Park Drive
ReturnHeader/Filer/USAddress/City	0	Ventura
ReturnHeader/Filer/USAddress/State	0	CA
ReturnHeader/Filer/USAddress/ZIPCode	0	93003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	JOHN F LAUBACHER CPA APC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	400 CAMARILLO RANCH RD STE 106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	CAMARILLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	93012
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8054844290
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	John F Laubacher CPA
ReturnHeader/ReturnTs	0	2014-03-11T12:44:35-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-01-01
ReturnHeader/TaxPeriodEndDt	0	2013-12-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $276,533
Liabilities: $20,532
Net assets: $256,001
Revenue: $86,392
Expenses: $126,797
Net income: -$40,405

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.	$8.47	$3.75	$4.72	$2.02	$2.35	$0.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$7.35	$2.29	$5.06	$1.92	$1.90	$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$6.47	$1.43	$5.04	$2.32	$2.34	$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$5.07	$0.00	$5.07	$1.94	$1.84	$0.10
2020Detailed filing. Detailed filing data is available for this year.	$4.97	$0.01	$4.96	$1.60	$1.25	$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.63	$0.01	$4.62	$1.65	$1.13	$0.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.09		$4.09	$1.17	$0.76	$0.41
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.68		$3.68	$1.10	$0.77	$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.35		$3.35	$1.21	$0.81	$0.39
2015Detailed filing. Detailed filing data is available for this year.	$2.96		$2.96	$0.76	$0.51	$0.25
2014Detailed filing. Detailed filing data is available for this year.	$2.73	$0.02	$2.72	$0.94	$0.79	$0.16
2013Detailed filing. Detailed filing data is available for this year.	$2.77	$0.21	$2.56	$0.86	$1.27	$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.13	$0.17	$2.96	$0.73	$0.71	$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.09	$0.15	$2.94	$0.67	$0.73	$0.06
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.09	$0.09	$3.00	$1.48	$0.69	$0.78