Civic Intelligence

Mountain Counties Water

990 • Fiscal year 2021 • EIN 57-1226274

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 15, 2021

P O Box 2479Placerville, CA 95667

(916) 412-0571

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

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

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

44th percentile

0.00x

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

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Net Margin

35th percentile

-0.3%

Higher net margin than 35% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$100,879

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 35.8% of source-year revenue.

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Asset Growth

31st percentile

-2.9%

Faster asset growth than 31% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

79th percentile

42%

Faster revenue growth than 79% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$27,290

Down $811 (-2.9%) from 2020

Net Assets

Down

$27,290

Down $811 (-2.9%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$282,074

Up $83,991 (+42%) from 2020

Expenses

Up

$282,885

Up $3,882 (+1.4%) from 2020

Net Income

Up

-$811

Up $80,109 (+99%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $62,530Liabilities 2013: $02013Assets 2014: $98,093Liabilities 2014: $02014Assets 2015: $87,269Liabilities 2015: $02015Assets 2016: $56,350Liabilities 2016: $02016Assets 2017: $43,825Liabilities 2017: $02017Assets 2018: $13,783Liabilities 2018: $02018Assets 2019: $109,021Liabilities 2019: $0Net Assets 2019: $109,0212019Assets 2020: $28,101Liabilities 2020: $0Net Assets 2020: $28,1012020Assets 2021: $27,290Liabilities 2021: $0Net Assets 2021: $27,2902021Assets 2022: $50,444Liabilities 2022: $0Net Assets 2022: $50,4442022Assets 2023: $11,241Liabilities 2023: $0Net Assets 2023: $11,2412023Assets 2024: $877Liabilities 2024: $0Net Assets 2024: $8772024

Highlighted filing

2021

Assets$27,290
Liabilities$0
Net Assets$27,290

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $133,520Expenses 2013: $163,895Net Income 2013: -$30,3752013Revenue 2014: $192,761Expenses 2014: $157,198Net Income 2014: $35,5632014Revenue 2015: $156,720Expenses 2015: $167,544Net Income 2015: -$10,8242015Revenue 2016: $140,215Expenses 2016: $171,134Net Income 2016: -$30,9192016Revenue 2017: $134,918Expenses 2017: $147,443Net Income 2017: -$12,5252017Revenue 2018: $136,906Expenses 2018: $166,948Net Income 2018: -$30,0422018Revenue 2019: $259,783Expenses 2019: $164,545Net Income 2019: $95,2382019Revenue 2020: $198,083Expenses 2020: $279,003Net Income 2020: -$80,9202020Revenue 2021: $282,074Expenses 2021: $282,885Net Income 2021: -$8112021Revenue 2022: $241,449Expenses 2022: $218,295Net Income 2022: $23,1542022Revenue 2023: $209,216Expenses 2023: $248,419Net Income 2023: -$39,2032023Revenue 2024: $219,821Expenses 2024: $230,185Net Income 2024: -$10,3642024

Highlighted filing

2021

Revenue$282,074
Expenses$282,885
Net Income-$811
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$282,074
Mission and Program Overview

Mission

To unite agencies, groups and individuals whose interests include protecting and enhancing mountain county water resources throughout the foreseeable future.

Education and legislative advocacy for water interests

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$28,101$27,290▼ $811
Rtn Earn Endowment Incm Other Fnds$28,101$27,290▼ $811
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$28,101$27,290▼ $811
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$28,101$27,290▼ $811
Total Liabilities and Net Assets / Fund Balance$28,101$27,290▼ $811
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John KingsburyFormer Executive DirectorFT$100,879$100,879
Jim BranhamFormer Executive DirectorFT$18,000$18,000

Board Members and Trustees

NameTitle
Mike LeeDirector / President
Scott RattermanDirector/vice President
Brian OnetoDirector
Dan MillerDirector
Jim HolmesDirector
Randy FletcherDirector
Barbara BalenDirector / Secretary
Paul Molinelli JrDirector / Treasurer
Justin CaporussoExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$281,996
Program Service Revenue
$0
Investment Income
$78
Other Revenue
$0
Change in Net Assets
$-811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,006
Salaries, Compensation, and Employee Benefits$118,879
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$118,879
Fees for Services Other---$105,943
Fees for Services Lobbying---$21,000
Fees for Services Legal---$12,000
Insurance---$4,266
Information Technology---$1,684
Travel---$1,407
Other Expenses---$1,392
All Other Expenses---$1,169
Fees for Services Accounting---$565
Total Functional Expenses$0$0$0$282,885
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
Yes
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, Part VI, Section A, Line 6

Members of the organization include local water agencies, water districts, california counties and non-governmental agencies. (the organization does not have stockholders.)

Form 990, Part VI, Section A, Line 7A

Some (but not all) of the organization's members had the authority to elect or appoint one or more members of the organization's governing body.

Form 990, Part VI, Section B, Line 11B

Financial reports and backup informationis presented to the board treasurer and also to all board members for consideration and review at board meetings. All financial documents are also available for review upon request.

Form 990, Part VI, Section C, Line 19

Organizational governing documents and policies are available on the organization's website. All documents are available for review upon request.

Filing and Contact Details

Filer

Filer Name
Mountain Counties Water
EIN
57-1226274
Phone
9164120571
Address
P O BOX 2479, PLACERVILLE, CA 95667

Signing Officer

Name
Justin Caporusso
Title
Executive Director
Phone
9164120571
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Caporusso
Formed
2012
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
8

Preparer

Firm
Nicholson Akersloot & Associates Llp
Address
P O BOX 38, POLLOCK PINES, CA 95726-0038
Preparer
Chesley D Nicholson CPA
Phone
5306442336
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

CONSULTING 105,943.

Raw XML Appendix369 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/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR / SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR / PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR / TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN KINGSBURY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JIM BRANHAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FORMER EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0100879
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt118000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE ORGANIZATION INCLUDE LOCAL WATER AGENCIES, WATER DISTRICTS, CALIFORNIA COUNTIES AND NON-GOVERNMENTAL AGENCIES. (THE ORGANIZATION DOES NOT HAVE STOCKHOLDERS.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOME (BUT NOT ALL) OF THE ORGANIZATION'S MEMBERS HAD THE AUTHORITY TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FINANCIAL REPORTS AND BACKUP INFORMATIONIS PRESENTED TO THE BOARD TREASURER AND ALSO TO ALL BOARD MEMBERS FOR CONSIDERATION AND REVIEW AT BOARD MEETINGS. ALL FINANCIAL DOCUMENTS ARE ALSO AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATIONAL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. ALL DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING 105,943.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt027290
IRS990/TotalAssetsGrp/BOYAmt028101
IRS990/TotalAssetsGrp/EOYAmt027290
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0281996
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282885
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028101
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt027290
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0118879
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt078
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0282074
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028101
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt027290
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01407
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 2479
IRS990/USAddress/CityNm0PLACERVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095667
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.MOUNTAINCOUNTIESWATER.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN CAPORUSSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09164120571
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN COUNTIES WATER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RESOURCES ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0571226274
ReturnHeader/Filer/PhoneNum09164120571
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 2479
ReturnHeader/Filer/USAddress/CityNm0PLACERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095667
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271273888
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NICHOLSON AKERSLOOT & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 38
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POLLOCK PINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0957260038
ReturnHeader/PreparerPersonGrp/PhoneNum05306442336
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHESLEY D NICHOLSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-15T17:45:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JUSTIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CAPORUSSO
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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