Civic Intelligence

Prather Water District Inc

990 • Fiscal year 2023 • EIN 46-3307987

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 09, 2024

7225 N First Street Suite 101Fresno, CA 93720

(559) 256-5600

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

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

2023 filings • 501(c)12 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.00x

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

2023 filings • 501(c)12 • <$500k nonprofits • Source year 2023

Net Margin

96th percentile

56%

Higher net margin than 96% of similar nonprofits.

2023 filings • 501(c)12 • <$500k nonprofits • Source year 2023

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2023 filings • 501(c)12 • <$500k nonprofits • Source year 2023

Asset Growth

12th percentile

-18%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)12 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.1%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)12 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$342,806

Flat from 2023

Net Assets

Flat

$342,806

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Flat

$201,943

Flat from 2023

Expenses

Flat

$89,594

Flat from 2023

Net Income

Flat

$112,349

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $0Net Assets 2013: $02013Assets 2014: $11,462Net Assets 2014: $11,4622014Assets 2015: $10,983Net Assets 2015: $10,9832015Assets 2016: $16,815Liabilities 2016: $85Net Assets 2016: $16,7302016Assets 2017: $21,071Liabilities 2017: $02017Assets 2018: $103,275Liabilities 2018: $122018Assets 2019: $97,747Liabilities 2019: $452019Assets 2020: $139,308Net Assets 2020: $139,3082020Assets 2021: $160,356Net Assets 2021: $160,3562021Assets 2022: $416,638Liabilities 2022: $186,181Net Assets 2022: $230,4572022Assets 2023: $342,806Liabilities 2023: $0Net Assets 2023: $342,8062023Assets 2023: $342,806Liabilities 2023: $0Net Assets 2023: $342,8062023

Highlighted filing

2023

Assets$342,806
Liabilities$0
Net Assets$342,806

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $02013Revenue 2014: $47,931Expenses 2014: $39,083Net Income 2014: $8,8482014Revenue 2015: $60,289Expenses 2015: $60,768Net Income 2015: -$4792015Revenue 2016: $54,313Expenses 2016: $48,567Net Income 2016: $5,7462016Revenue 2017: $64,541Expenses 2017: $60,200Net Income 2017: $4,3412017Revenue 2018: $151,556Expenses 2018: $69,364Net Income 2018: $82,1922018Revenue 2019: $99,741Expenses 2019: $105,302Net Income 2019: -$5,5612019Revenue 2020: $129,767Expenses 2020: $88,161Net Income 2020: $41,6062020Revenue 2021: $106,201Expenses 2021: $85,153Net Income 2021: $21,0482021Revenue 2022: $204,198Expenses 2022: $134,097Net Income 2022: $70,1012022Revenue 2023: $201,943Expenses 2023: $89,594Net Income 2023: $112,3492023Revenue 2023: $201,943Expenses 2023: $89,594Net Income 2023: $112,3492023

Highlighted filing

2023

Revenue$201,943
Expenses$89,594
Net Income$112,349
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 9, 2024
Return Version
2023v5.0
Gross Receipts
$201,943
Mission and Program Overview

Mission

Organization to provide water service to certain residents and businesses in the city of prather located in the county of fresno, california; this activity will include providing water to its members on an ongoing basis including managing and serving the water system for its members also providing any needed installation and repairs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$230,457$342,806▲ $112,349
Cash and Non-Interest-Bearing Accounts$337,529$286,300▼ $51,229
Land, Buildings, and Equipment, Net$79,109$56,506▼ $22,603
Total Assets$416,638$342,806▼ $73,832
Liabilities
Other Liabilities$186,181--
Total Liabilities$186,181$0▼ $186,181
Net Assets / Fund Balance
Total Net Assets Fund Balance$230,457$342,806▲ $112,349
Total Liabilities and Net Assets / Fund Balance$416,638$342,806▼ $73,832

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$29,699$65,387$95,086
Other Land Buildings$26,807$37,113$63,920
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marty PagePresident
Revenue and Support

Revenue Composition

Contributions and Grants
$179,765
Program Service Revenue
$22,178
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$112,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$89,594
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$22,603--$22,603
Occupancy$14,745--$14,745
Fees for Services Other$11,808--$11,808
Insurance$2,580--$2,580
Other Expenses$795--$795
All Other Expenses$725--$725
Office Expenses$299--$299
Total Functional Expenses$89,594$0$0$89,594
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Prather Water District Inc
EIN
46-3307987
Phone
5592565600
Address
7225 N FIRST STREET SUITE 101, FRESNO, CA 93720

Signing Officer

Name
Marty Page
Title
President
Phone
5594124100
Signed
2024-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marty Page
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
Walter Wolfe Leach & Nii Llp
Address
7225 N 1ST ST STE 101, FRESNO, CA 93720-2986
Preparer
Lauren E Nii CPA
Phone
5592565600
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Organization to provide water service to certain residents and businesses in the city of prather located in the county of fresno, california; this activity will include providing water to its members on an ongoing basis including managing and serving the water system for its members also providing any needed installation and repairs.

Form 990, Page 2, Part III, Line 4D

Organization to provide water service to certain residents and businesses in the city of prather located in the county of fresno, california; this activity will include providing water to its members on an ongoing basis including managing and serving the water system for its members also providing any needed installation and repairs.

Form 990, Part IX, Line 11G

Professional fees 11,808 0 0

Raw XML Appendix244 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.

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IRS990/IRPDocumentCnt03
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION TO PROVIDE WATER SERVICE TO CERTAIN RESIDENTS AND BUSINESSES IN THE CITY OF PRATHER LOCATED IN THE COUNTY OF FRESNO, CALIFORNIA; THIS ACTIVITY WILL INCLUDE PROVIDING WATER TO ITS MEMBERS ON AN ONGOING BASIS INCLUDING MANAGING AND SERVING THE WATER SYSTEM FOR ITS MEMBERS ALSO PROVIDING ANY NEEDED INSTALLATION AND REPAIRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION TO PROVIDE WATER SERVICE TO CERTAIN RESIDENTS AND BUSINESSES IN THE CITY OF PRATHER LOCATED IN THE COUNTY OF FRESNO, CALIFORNIA; THIS ACTIVITY WILL INCLUDE PROVIDING WATER TO ITS MEMBERS ON AN ONGOING BASIS INCLUDING MANAGING AND SERVING THE WATER SYSTEM FOR ITS MEMBERS ALSO PROVIDING ANY NEEDED INSTALLATION AND REPAIRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL FEES 11,808 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-09
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ReturnHeader/Filer/EIN0463307987
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ReturnHeader/PreparerPersonGrp/PhoneNum05592565600
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAUREN E NII CPA
ReturnHeader/ReturnTs02024-10-10T18:13:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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