Civic Intelligence

Melody Oaks Mutual Irrigation Co

EIN 68-0476478 • 501(c)12 • Smartsville, CA

Profile

Distribute seasonal agricultural water to members.

PO Box 224Smartsville, CA 95977
Siviq Scores

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

Liabilities / Assets

97th percentile

1.58x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

2.46x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

82nd percentile

29%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

501(c)12 • <$500k nonprofits • Source year 2022

Asset Growth

52nd percentile

0.5%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

75th percentile

16%

Faster revenue growth than 75% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$274,325

Down $35,520 (-11%) from 2024

Liabilities

Down

$410,188

Down $3,975 (-1.0%) from 2024

Net Assets

Down

-$135,863

Down $31,545 (-30%) from 2024

Operations
Liabilities / Revenue94th percentileNet Margin82nd percentile

Revenue

Down

$158,659

Down $50,473 (-24%) from 2024

Expenses

Up

$190,204

Up $16,796 (+9.7%) from 2024

Net Income

Down

-$31,545

Down $67,269 (-188%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$600K$400K$200K$0-$200K-$400KAssets 2014: $56,218Liabilities 2014: $288,7082014Assets 2015: $80,803Liabilities 2015: $258,8942015Assets 2016: $65,275Liabilities 2016: $207,7132016Assets 2017: $114,629Liabilities 2017: -$231,0672017Assets 2018: $194,501Liabilities 2018: $291,9992018Assets 2019: $160,495Liabilities 2019: $228,5752019Assets 2020: $178,001Liabilities 2020: $231,3682020Assets 2021: $249,867Liabilities 2021: $505,592Net Assets 2021: -$255,7252021Assets 2022: $283,312Liabilities 2022: $500,592Net Assets 2022: -$217,2802022Assets 2023: $284,749Liabilities 2023: $448,535Net Assets 2023: -$163,7862023Assets 2024: $309,845Liabilities 2024: $414,163Net Assets 2024: -$104,3182024Assets 2025: $274,325Liabilities 2025: $410,188Net Assets 2025: -$135,8632025

Highlighted filing

2025

Assets$274,325
Liabilities$410,188
Net Assets-$135,863
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

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

$300K$200K$100K$0-$100KRevenue 2014: $114,629Expenses 2014: $79,610Net Income 2014: $35,0192014Revenue 2015: $113,217Expenses 2015: $58,818Net Income 2015: $54,3992015Revenue 2016: $127,035Expenses 2016: $91,382Net Income 2016: $35,6532016Revenue 2017: $133,851Expenses 2017: $107,851Net Income 2017: $26,0002017Revenue 2018: $149,944Expenses 2018: $131,004Net Income 2018: $18,9402018Revenue 2019: $113,961Expenses 2019: $84,543Net Income 2019: $29,4182019Revenue 2020: $114,094Expenses 2020: $99,381Net Income 2020: $14,7132020Revenue 2021: $119,974Expenses 2021: $99,136Net Income 2021: $20,8382021Revenue 2022: $156,931Expenses 2022: $118,486Net Income 2022: $38,4452022Revenue 2023: $182,220Expenses 2023: $128,726Net Income 2023: $53,4942023Revenue 2024: $209,132Expenses 2024: $173,408Net Income 2024: $35,7242024Revenue 2025: $158,659Expenses 2025: $190,204Net Income 2025: -$31,5452025

Highlighted filing

2025

Revenue$158,659
Expenses$190,204
Net Income-$31,545
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$274,325
Liabilities
$410,188
Net assets
-$135,863
Revenue
$158,659
Expenses
$190,204
Net income
-$31,545
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.74$4.10$1.36$1.59$1.90$0.32
2024Detailed filing. Detailed filing data is available for this year.$3.10$4.14$1.04$2.09$1.73$0.36
2023Detailed filing. Detailed filing data is available for this year.$2.85$4.49$1.64$1.82$1.29$0.53
2022Detailed filing. Detailed filing data is available for this year.$2.83$5.01$2.17$1.57$1.18$0.38
2021Detailed filing. Detailed filing data is available for this year.$2.50$5.06$2.56$1.20$0.99$0.21
2020Summary only. Only limited summary data is available for this year.$1.78$2.31$1.14$0.99$0.15
2019Summary only. Only limited summary data is available for this year.$1.60$2.29$1.14$0.85$0.29
2018Summary only. Only limited summary data is available for this year.$1.95$2.92$1.50$1.31$0.19
2017Summary only. Only limited summary data is available for this year.$1.15$2.31$1.34$1.08$0.26
2016Summary only. Only limited summary data is available for this year.$0.65$2.08$1.27$0.91$0.36
2015Summary only. Only limited summary data is available for this year.$0.81$2.59$1.13$0.59$0.54
2014Summary only. Only limited summary data is available for this year.$0.56$2.89$1.15$0.80$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 12, 2026
Return Version
2025v4.0
Gross Receipts
$158,659
Mission and Program Overview

Mission

Distribute seasonal agri water to memb

Distribute seasonal agricultural water to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$92,287$96,111▲ $3,824
Cash and Non-Interest-Bearing Accounts$133,569$94,066▼ $39,503
Accounts Receivable$52,878$53,185▲ $307
Land, Buildings, and Equipment, Net$31,111$30,963▼ $148
Total Assets$309,845$274,325▼ $35,520
Liabilities
Unsecured Notes Loans Payable$388,515$383,515▼ $5,000
Other Liabilities$31,114$25,147▼ $5,967
Accounts Payable and Accrued Expenses$-5,466$1,526▲ $6,992
Total Liabilities$414,163$410,188▼ $3,975
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-104,318$-135,863▼ $31,545
Total Net Assets Fund Balance$-104,318$-135,863▼ $31,545
Total Liabilities and Net Assets / Fund Balance$309,845$274,325▼ $35,520

Asset Categories

AssetBook ValueDepreciationBasis
Land$29,627--
Equipment$1,336$1,748,729-
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
John FreckmanPresident & System Manager
Alan FowlerVice President
Justin Van De PitteDirector & System Operations
Kathryn LindDirector & System Operations
Mark MoranDirector & System Operations
Michelle Mccay-moranSecretary
Maurya FalknerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,850
Program Service Revenue
$102,261
Investment Income
$3,038
Other Revenue
$34,510
Change in Net Assets
$-31,545
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,204
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
Occupancy$180,889--$180,889
Other Expenses$5,934--$5,934
Fees for Services Accounting$2,793--$2,793
Office Expenses$440--$440
Depreciation Depletion$148--$148
Total Functional Expenses$190,204$0$0$190,204
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Equity Adjustment$25,147
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Secretary brett jones and treasurer veronica jones are married.”

Form 990 governing body review Part VI line 11

“Form 990 is provided to and approved by the board of directors prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“Board members are required to disclose conflicts.”

CEO executive director top management comp Part VI line 15A

“Board of directors review and approve salary for executive director. Comparability data and board minutes document the process.”

Other officer or key employee compensation Part VI line 15B

“Board of directors review and approve salary for other directors and key employees. Comparability data and board minutes document the process.”

Governing documents etc available to public Part VI line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Melody Oaks Mutual Irrigation Co
EIN
68-0476478
In Care Of
% JOHN FRECKMAN
Phone
5304320155
Address
PO BOX 224, SMARTSVILLE, CA 95977

Signing Officer

Name
John Freckman
Title
President & System Manager
Phone
5304320155
Signed
2026-03-12
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Pattersons Tax Practice
Address
312 Colfax Avenue, Grass Valley, CA 95945
Preparer
Deborah Patterson
Phone
5306154917
Raw XML Appendix324 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0-5466
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01526
IRS990/AccountsReceivableGrp/BOYAmt052878
IRS990/AccountsReceivableGrp/EOYAmt053185
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DISTRIBUTE SEASONAL AGRICULTURAL WATER TO MEMBERS.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MAURYA FALKNER
IRS990/BooksInCareOfDetail/PhoneNum05304320155
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 224
IRS990/BooksInCareOfDetail/USAddress/CityNm0SMARTSVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095977
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0133569
IRS990/CashNonInterestBearingGrp/EOYAmt094066
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt018850
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03038
IRS990/CYOtherExpensesAmt0190204
IRS990/CYOtherRevenueAmt034510
IRS990/CYProgramServiceRevenueAmt0102261
IRS990/CYRevenuesLessExpensesAmt0-31545
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0190204
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0158659
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0148
IRS990/DepreciationDepletionGrp/TotalAmt0148
IRS990/Desc0MAINTAINED WATER DISTRIBUTION SYSTEM FOR MEMBERS. DELIVERED WATER FOR SEASONAL AGRICULTURAL NEEDS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0190204
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02793
IRS990/FeesForServicesAccountingGrp/TotalAmt02793
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt58.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt620.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JUSTIN VAN DE PITTE
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK MORAN
IRS990/Form990PartVIISectionAGrp/PersonNm2KATHRYN LIND
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN FRECKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4ALAN FOWLER
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHELLE MCCAY-MORAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MAURYA FALKNER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR & SYSTEM OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR & SYSTEM OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR & SYSTEM OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT & SYSTEM MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0158659
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03038
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03038
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01748729
IRS990/LandBldgEquipBasisNetGrp/BOYAmt031111
IRS990/LandBldgEquipBasisNetGrp/EOYAmt030963
IRS990/LandBldgEquipCostOrOtherBssAmt01779692
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt00
IRS990/MembershipDuesAmt018850
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0DISTRIBUTE SEASONAL AGRICULTURAL WATER TO MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-104318
IRS990/NetAssetsOrFundBalancesEOYAmt0-135863
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-104318
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-135863
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0180889
IRS990/OccupancyGrp/TotalAmt0180889
IRS990/OfficeExpensesGrp/ProgramServicesAmt0440
IRS990/OfficeExpensesGrp/TotalAmt0440
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0RECONCILIATION DISCREPANCIES
IRS990/OtherExpensesGrp/ProgramServicesAmt05934
IRS990/OtherExpensesGrp/TotalAmt05934
IRS990/OtherLiabilitiesGrp/BOYAmt031114
IRS990/OtherLiabilitiesGrp/EOYAmt025147
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/BusinessCd1221000
IRS990/OtherRevenueMiscGrp/BusinessCd2221000
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc2INSURANCE INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0-1863
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1-125
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt236498
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-1863
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1-125
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt236498
IRS990/OtherRevenueTotalAmt034510
IRS990/OtherSourcesGrossIncomeAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0102261
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0102261
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-31545
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt092287
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096111
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01336
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01748729
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01750065
IRS990ScheduleD/LandGrp/BookValueAmt029627
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt029627
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EQUITY ADJUSTMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030963
IRS990ScheduleD/TotalLiabilityAmt025147
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECRETARY BRETT JONES AND TREASURER VERONICA JONES ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PROVIDED TO AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS REVIEW AND APPROVE SALARY FOR EXECUTIVE DIRECTOR. COMPARABILITY DATA AND BOARD MINUTES DOCUMENT THE PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS REVIEW AND APPROVE SALARY FOR OTHER DIRECTORS AND KEY EMPLOYEES. COMPARABILITY DATA AND BOARD MINUTES DOCUMENT THE PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0309845
IRS990/TotalAssetsEOYAmt0274325
IRS990/TotalAssetsGrp/BOYAmt0309845
IRS990/TotalAssetsGrp/EOYAmt0274325
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018850
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0190204
IRS990/TotalFunctionalExpensesGrp/TotalAmt0190204
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0414163
IRS990/TotalLiabilitiesEOYAmt0410188
IRS990/TotalLiabilitiesGrp/BOYAmt0414163
IRS990/TotalLiabilitiesGrp/EOYAmt0410188
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-104318
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-135863
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0190204
IRS990/TotalProgramServiceRevenueAmt0102261
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0139809
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0158659
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0309845
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274325
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0388515
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0383515
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN FRECKMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & SYSTEM MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05304320155
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MELODY OAKS MUTUAL IRRIGATION CO
ReturnHeader/Filer/BusinessNameControlTxt0MELO
ReturnHeader/Filer/EIN0680476478
ReturnHeader/Filer/InCareOfNm0% JOHN FRECKMAN
ReturnHeader/Filer/PhoneNum05304320155
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 224
ReturnHeader/Filer/USAddress/CityNm0SMARTSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095977
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0815038507
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Pattersons Tax Practice
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0312 Colfax Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Grass Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095945
ReturnHeader/PreparerPersonGrp/PhoneNum05306154917
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH PATTERSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-12T14:06:41-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.