Civic Intelligence

Diener Water Company

EIN 77-0134334 • 501(c)12 • Five Points, CA

Profile

WATER DISTRIBUTION

PO Box 248Five Points, CA 93624

none

Siviq Scores

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

Liabilities / Assets

86th percentile

0.48x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2025

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

51st percentile

0.0%

Faster asset growth than 51% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets86th percentile

Assets

Flat

$16,797

Flat from 2023

Liabilities

Flat

$8,007

Flat from 2023

Net Assets

$8,790

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

-

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$30K$20K$10K$0Assets 2011: $21,887Liabilities 2011: $4,8062011Assets 2012: $19,486Liabilities 2012: $5,6062012Assets 2013: $17,781Liabilities 2013: $5,6062013Assets 2014: $17,015Liabilities 2014: $5,6062014Assets 2015: $16,875Liabilities 2015: $6,4062015Assets 2016: $16,797Liabilities 2016: $7,2062016Assets 2017: $16,797Liabilities 2017: $8,006Net Assets 2017: $8,7912017Assets 2018: $16,797Liabilities 2018: $8,006Net Assets 2018: $8,7912018Assets 2019: $16,797Liabilities 2019: $8,0062019Assets 2020: $16,797Liabilities 2020: $8,436Net Assets 2020: $8,3612020Assets 2021: $16,797Liabilities 2021: $8,436Net Assets 2021: $8,3612021Assets 2022: $16,797Liabilities 2022: $8,007Net Assets 2022: $8,7902022Assets 2023: $16,797Liabilities 2023: $8,0072023Assets 2025: $16,797Liabilities 2025: $8,007Net Assets 2025: $8,7902025

Highlighted filing

2025

Assets$16,797
Liabilities$8,007
Net Assets$8,790
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$5.0K$0-$5.0KRevenue 2011: $0Expenses 2011: $4,085Net Income 2011: -$4,0852011Revenue 2012: $0Expenses 2012: $3,201Net Income 2012: -$3,2012012Revenue 2013: $0Expenses 2013: $1,705Net Income 2013: -$1,7052013Revenue 2014: $0Expenses 2014: $766Net Income 2014: -$7662014Revenue 2015: $0Expenses 2015: $940Net Income 2015: -$9402015Revenue 2016: $0Expenses 2016: $878Net Income 2016: -$8782016Expenses 2017: $8002017Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Expenses 2020: $4302020Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023

Latest loaded filing

2023

Revenue$0
Expenses$0
Net Income$0
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$16,797
Liabilities
$8,007
Net assets
$8,790
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$16.8$8.01$8.79
2023Summary only. Only limited summary data is available for this year.$16.8$8.01$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$16.8$8.01$8.79
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.8$8.44$8.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.8$8.44$8.36$0.43
2019Summary only. Only limited summary data is available for this year.$16.8$8.01$0.00$0.00$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.8$8.01$8.79
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.8$8.01$8.79$0.80
2016Summary only. Only limited summary data is available for this year.$16.8$7.21$0.00$0.88$0.88
2015Summary only. Only limited summary data is available for this year.$16.9$6.41$0.00$0.94$0.94
2014Summary only. Only limited summary data is available for this year.$17.0$5.61$0.00$0.77$0.77
2013Summary only. Only limited summary data is available for this year.$17.8$5.61$0.00$1.71$1.71
2012Summary only. Only limited summary data is available for this year.$19.5$5.61$0.00$3.20$3.20
2011Summary only. Only limited summary data is available for this year.$21.9$4.81$0.00$4.09$4.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 11, 2026
Return Version
2025v4.0
Gross Receipts
$0
Mission and Program Overview

Mission

WATER DISTRIBUTION

Program Services

DescriptionGrantsExpenses
THE ARTICLES OF DIENER WATER COMPANY (DWC) (A MUTUAL WATER COMPANY ORGANIZED UNDER NON-PROFIT MUTUAL BENEFIT CORPORATION LAW) PROVIDE THAT: "THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO ENGAGE IN THE BUSINESS OF SELLING, DISTRIBUTING, SUPPLYING AND DELIVERING WATER FOR IRRIGATION PURPOSES AND FOR DOMESTIC USE, AT ACTUAL COST PLUS NECESSARY EXPENSES. SUCH WATER SHALL BE SOLD, DISTRIBUTED, SUPPLIED AND DELIVERED ONLY TO HOLDERS OF MEMBERSHIP (7,680)..." IN 2003 DWC ENTERED INTO AN AGREEMENT WITH DIENER WATER COMPANY LLC (LLC) TO FURTHER ITS SPECIFIC PURPOSE. IN CONSIDERATION OF THE LLC'S AGREEMENT TO FULFILL CERTAIN OBLIGATIONS OF DWC, DWC AGREED TO PROVIDE TO LLC THE USE OF ALL OF DWC'S WATER DISTRIBTION AND RECIRCULATION FACILITIES WITHOUT RENT OR OTHER CHARGE. LLC AGREED TO ALLOCATE AND DISTRIBUTE IRRIGATION WATER ACCORDING TO THE SAME PROVISIONS AND LIMITATIONS AS ARE APPLICABLE TO DWC. (THIS AGREEMENT IS NOT A CHANGE IN OPERATIONS UNDER REGULATIONS SEC. 1.6043-3)$0$0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANN M WILSONCFO/Director-$0--
JAMES BEECHERPres/Director-$0--
TIMOTHY A SIMONICHVP/Director-$0--
Filing and Contact Details

Filer

Filer Name
Diener Water Company
EIN
77-0134334
Phone
5598842133
Address
PO BOX 248, FIVE POINTS, CA 93624

Signing Officer

Name
Jim Beecher
Title
President
Phone
5598842133
Signed
2026-02-11
Discuss with paid preparer
Yes

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
255 E RIVER PARK CIRCLE STE 220, FRESNO, CA 93720
Preparer
Christopher B Morse
Phone
5593895700
Supplemental Narrative

Additional Explanations

Form 990-ez, Part II, Line 24 - Other Assets

“Description: orgainzation and re-organization costs. Beg. Of year amount: 6,117. End of year amount: 6,117. Description: accumulated amortization. Beg. Of year amount: -2,500. End of year amount: -2,500. Description: other depreciable assets. Beg. Of year amount: 13,180. End of year amount: 13,180.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: cash overdraft. Beg. Of year amount: 7. End of year amount: 7. Description: payables. Beg. Of year amount: 8,000. End of year amount: 8,000.”

Raw XML Appendix97 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JAMES BEECHER
IRS990EZ/BooksInCareOfDetail/PhoneNum05598842133
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 248
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FIVE POINTS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0936240248
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt016797
IRS990EZ/Form990TotalAssetsGrp/EOYAmt016797
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt08790
IRS990EZ/NetAssetsOrFundBalancesEOYAmt08790
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt08790
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt08790
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANN M WILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES BEECHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TIMOTHY A SIMONICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CFO/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRES/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP/DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt016797
IRS990EZ/OtherAssetsTotalDetail/EOYAmt016797
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0WATER DISTRIBUTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ARTICLES OF DIENER WATER COMPANY (DWC) (A MUTUAL WATER COMPANY ORGANIZED UNDER NON-PROFIT MUTUAL BENEFIT CORPORATION LAW) PROVIDE THAT: "THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO ENGAGE IN THE BUSINESS OF SELLING, DISTRIBUTING, SUPPLYING AND DELIVERING WATER FOR IRRIGATION PURPOSES AND FOR DOMESTIC USE, AT ACTUAL COST PLUS NECESSARY EXPENSES. SUCH WATER SHALL BE SOLD, DISTRIBUTED, SUPPLIED AND DELIVERED ONLY TO HOLDERS OF MEMBERSHIP (7,680)..." IN 2003 DWC ENTERED INTO AN AGREEMENT WITH DIENER WATER COMPANY LLC (LLC) TO FURTHER ITS SPECIFIC PURPOSE. IN CONSIDERATION OF THE LLC'S AGREEMENT TO FULFILL CERTAIN OBLIGATIONS OF DWC, DWC AGREED TO PROVIDE TO LLC THE USE OF ALL OF DWC'S WATER DISTRIBTION AND RECIRCULATION FACILITIES WITHOUT RENT OR OTHER CHARGE. LLC AGREED TO ALLOCATE AND DISTRIBUTE IRRIGATION WATER ACCORDING TO THE SAME PROVISIONS AND LIMITATIONS AS ARE APPLICABLE TO DWC. (THIS AGREEMENT IS NOT A CHANGE IN OPERATIONS UNDER REGULATIONS SEC. 1.6043-3)
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt08007
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08007
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: ORGAINZATION AND RE-ORGANIZATION COSTS. BEG. OF YEAR AMOUNT: 6,117. END OF YEAR AMOUNT: 6,117. DESCRIPTION: ACCUMULATED AMORTIZATION. BEG. OF YEAR AMOUNT: -2,500. END OF YEAR AMOUNT: -2,500. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 13,180. END OF YEAR AMOUNT: 13,180.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: CASH OVERDRAFT. BEG. OF YEAR AMOUNT: 7. END OF YEAR AMOUNT: 7. DESCRIPTION: PAYABLES. BEG. OF YEAR AMOUNT: 8,000. END OF YEAR AMOUNT: 8,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM BEECHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05598842133
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DIENER WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0DIEN
ReturnHeader/Filer/EIN0770134334
ReturnHeader/Filer/PhoneNum05598842133
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 248
ReturnHeader/Filer/USAddress/CityNm0FIVE POINTS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093624
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390859910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAKER TILLY ADVISORY GROUP LP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0255 E RIVER PARK CIRCLE STE 220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRESNO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093720
ReturnHeader/PreparerPersonGrp/PhoneNum05593895700
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER B MORSE
ReturnHeader/ReturnTs02026-02-16T16:09:29-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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