Civic Intelligence

Sycamore Mutual Water Company

EIN 26-1227233 • 501(c)12

Profile

Distribution and management of irrigation water

PO Box 23595932

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • $500k-$1M nonprofits • Source year 2013

Net Margin

48th percentile

6.9%

Higher net margin than 48% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

98th percentile

$67,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

501(c)12 • $500k-$1M nonprofits • Source year 2013

Asset Growth

92nd percentile

29%

Faster asset growth than 92% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$275,170

Up $61,767 (+29%) from 2012

Liabilities

Flat

$0

Flat from 2012

Net Assets

Up

$275,170

Up $61,767 (+29%) from 2012

Revenue

$891,970

No earlier filing loaded for comparison.

Expenses

Down

$830,203

Down $47,539 (-5.4%) from 2012

Net Income

$61,767

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $109,291Liabilities 2010: $0Net Assets 2010: $109,2912010Assets 2011: $263,664Liabilities 2011: $0Net Assets 2011: $263,6642011Assets 2012: $213,403Liabilities 2012: $0Net Assets 2012: $213,4032012Assets 2013: $275,170Liabilities 2013: $0Net Assets 2013: $275,1702013

Highlighted filing

2013

Assets$275,170
Liabilities$0
Net Assets$275,170

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0Expenses 2010: $786,1502010Expenses 2011: $786,3982011Expenses 2012: $877,7422012Revenue 2013: $891,970Expenses 2013: $830,203Net Income 2013: $61,7672013

Highlighted filing

2013

Revenue$891,970
Expenses$830,203
Net Income$61,767

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 15, 2014
Return Version
2013v3.1
Gross Receipts
$891,970
Mission and Program Overview

Mission

Distribution and management of irrigation water

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$203,963$265,730▲ $61,767
Savings and Temporary Cash Investments$166,678$235,139▲ $68,461
Land, Buildings, and Equipment, Net$46,725$35,447▼ $11,278
Cap Stk Tr Prin Current Funds$9,440$9,440→ $0
Cash and Non-Interest-Bearing Accounts-$4,584-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$213,403$275,170▲ $61,767
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$213,403$275,170▲ $61,767
Total Liabilities and Net Assets / Fund Balance$213,403$275,170▲ $61,767

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$35,447$102,883$138,330
Other Land Buildings-$61,659$61,659
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel GriffithSecretary/TreasPT$25,867$41,133$67,000

Board Members and Trustees

NameTitle
Beverly WallsDirector
Jake KalfsbeekDirector
Jonathan KramerDirector
Louise K SiriDirector
Priscilla D DevinDirector
Heidi a VinsonhalerPres/director
Frank a Rogers JrV Pres/director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$891,706
Investment Income
$264
Other Revenue
$0
Change in Net Assets
$61,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$741,622
Salaries, Compensation, and Employee Benefits$87,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$52,075--$52,075
Other Expenses$51,214--$51,214
Other Salaries and Wages$43,069--$43,069
Current Officers, Directors, Trustees, and Key Employees$15,004$15,004-$30,008
Depreciation Depletion$11,278--$11,278
Insurance-$9,978-$9,978
Fees for Services Accounting-$9,300-$9,300
Other Employee Benefits$7,667--$7,667
Payroll Taxes$6,837--$6,837
Benefits to Members$1,000--$1,000
Office Expenses-$517-$517
Total Functional Expenses$795,404$34,799$0$830,203
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Frank Rodgers DirectorENTITY35% OWNEDIrrigation ChargesNo$415,491
Jake Kalfsbeek DirectorENTITY35% OWNEDLand AssessmentsNo$159,660
-DirectorIrrigation ChargesNo$82,565
-DirectorIrrigation ChargesNo$52,031
Frank Rodgers DirectorDirectorLand AssessmentsNo$28,239
-ENTITY35%OWMachine HireNo$22,456
Jake Kalfsbeek DirectorDirectorLand AssessmentsNo$14,609

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Jonathan kramer, heidi vinsonhaler, louise siri, beverly walls, priscilla devin - business relationshipdan griffith and frank a. Rodgers, jr. - business relationshipjonathan kramer, heidi vinsonhaler, louise siri, beverly walls, priscilla devin amd dan griffith - business relationship

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization has stockholders who have voting rights and elect the members of the governing body. The stockholders approve significant decisions of the governing body. The stockholders can receive a share of the organization's excess dues or a share of the organization's net assets upon the organization's dissolution.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The stockholders of the corporation elect the board of directors by a majority vote.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Special meetings of the shareholders, for any lawful purpose, may be called at any time by one or more shareholders holding not less than thirty-four percent of the voting power of the corporation. Items include removing a director without cause, filling vacancies on the board, amending the articles of incorporation, approving a contract or transaction between the corporation and one or more of the directors, or between the corporation and any entity in which a director has a material financial interest or electing to wind up or dissolve the corporation.

Form 990, Part VI, Line 11B: Form 990 Review Process

At a meeting of the board of directors of the sycamore mutual water company, a copy of the form 990 is distributed to all the directors for their review, comment and approval.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, i.e., articles of incorporation, bylaws, financial statements, form 990, available to the general public by providing copies upon request and having the documents available for inspection at the office of the corporation.

Filing and Contact Details

Filer

EIN
26-1227233
Phone
5304582305

Signing Officer

Name
Daniel Griffith
Title
Secretary/treasurer
Signed
2014-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Griffith
Formed
2007
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
2
Employees
6

Preparer

Preparer
Sally L Raganit
Phone
5306736146
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IRS990/PYRevenuesLessExpensesAmt0-50261
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IRS990/PYTotalExpensesAmt0877742
IRS990/PYTotalRevenueAmt0827481
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0265730
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0102883
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0138330
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt061659
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt061659
IRS990ScheduleD/TotalBookValueLandBuildingsAmt035447
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10SYCAMORE FAMILY TRUST
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine11SYCAMORE FAMILY TRUST
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine12SYCAMORE FAMILY TRUST
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JAKE KALFSBEEK DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1FRANK RODGERS DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2JAKE KALFSBEEK DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3FRANK RODGERS DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY35% OWNED
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3ENTITY35% OWNED
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt5ENTITY35%OW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt6DIRECTOR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt482565
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt522456
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt652031
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LAND ASSESSMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LAND ASSESSMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2LAND ASSESSMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3IRRIGATION CHARGES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4IRRIGATION CHARGES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc5MACHINE HIRE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc6IRRIGATION CHARGES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JONATHAN KRAMER, HEIDI VINSONHALER, LOUISE SIRI, BEVERLY WALLS, PRISCILLA DEVIN - BUSINESS RELATIONSHIPDAN GRIFFITH AND FRANK A. RODGERS, JR. - BUSINESS RELATIONSHIPJONATHAN KRAMER, HEIDI VINSONHALER, LOUISE SIRI, BEVERLY WALLS, PRISCILLA DEVIN AMD DAN GRIFFITH - BUSINESS RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS STOCKHOLDERS WHO HAVE VOTING RIGHTS AND ELECT THE MEMBERS OF THE GOVERNING BODY. THE STOCKHOLDERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. THE STOCKHOLDERS CAN RECEIVE A SHARE OF THE ORGANIZATION'S EXCESS DUES OR A SHARE OF THE ORGANIZATION'S NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE STOCKHOLDERS OF THE CORPORATION ELECT THE BOARD OF DIRECTORS BY A MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SPECIAL MEETINGS OF THE SHAREHOLDERS, FOR ANY LAWFUL PURPOSE, MAY BE CALLED AT ANY TIME BY ONE OR MORE SHAREHOLDERS HOLDING NOT LESS THAN THIRTY-FOUR PERCENT OF THE VOTING POWER OF THE CORPORATION. ITEMS INCLUDE REMOVING A DIRECTOR WITHOUT CAUSE, FILLING VACANCIES ON THE BOARD, AMENDING THE ARTICLES OF INCORPORATION, APPROVING A CONTRACT OR TRANSACTION BETWEEN THE CORPORATION AND ONE OR MORE OF THE DIRECTORS, OR BETWEEN THE CORPORATION AND ANY ENTITY IN WHICH A DIRECTOR HAS A MATERIAL FINANCIAL INTEREST OR ELECTING TO WIND UP OR DISSOLVE THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT A MEETING OF THE BOARD OF DIRECTORS OF THE SYCAMORE MUTUAL WATER COMPANY, A COPY OF THE FORM 990 IS DISTRIBUTED TO ALL THE DIRECTORS FOR THEIR REVIEW, COMMENT AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, I.E., ARTICLES OF INCORPORATION, BYLAWS, FINANCIAL STATEMENTS, FORM 990, AVAILABLE TO THE GENERAL PUBLIC BY PROVIDING COPIES UPON REQUEST AND HAVING THE DOCUMENTS AVAILABLE FOR INSPECTION AT THE OFFICE OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0206430028
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0FARMING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10SYCAMORE FAMILY TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine107681 SYCAMORE SLOUGH ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0COLUSA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode095932
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt022456
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt111014
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0TIME & MATERIAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1% OF TOTAL BILL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10SYCAMORE FAMILY TRUST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11SYCAMORE FAMILY TRUST
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