Civic Intelligence

Laguna Mountain Mutual Water Company

EIN 81-4266963 • 501(c)12 • Mount Laguna, CA

Profile

Operate a mutual water company

10678 SUNRISE HWY PO Box 126Mount Laguna, CA 91948

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.09x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.37x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

20th percentile

-20%

Higher net margin than 20% of similar nonprofits.

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

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 2025

Asset Growth

14th percentile

-34%

Faster asset growth than 14% of similar nonprofits.

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

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$331,760

Up $148,866 (+81%) from 2023

Liabilities

Up

$123,523

Up $123,477 (+268428%) from 2023

Net Assets

Up

$208,237

Up $25,389 (+14%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin20th percentile

Revenue

Up

$62,497

Up $14,298 (+30%) from 2023

Expenses

Up

$35,643

Up $888 (+2.6%) from 2023

Net Income

Up

$26,854

Up $13,410 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$400K$300K$200K$100K$0Assets 2016: $110,003Liabilities 2016: $0Net Assets 2016: $110,0032016Assets 2017: $179,568Liabilities 2017: $72,235Net Assets 2017: $107,3332017Assets 2018: $154,315Liabilities 2018: $53,220Net Assets 2018: $101,0952018Assets 2019: $161,393Liabilities 2019: $47,248Net Assets 2019: $114,1452019Assets 2020: $175,910Liabilities 2020: $41,665Net Assets 2020: $134,2452020Assets 2021: $186,703Liabilities 2021: $35,731Net Assets 2021: $150,9722021Assets 2022: $168,721Liabilities 2022: $23Net Assets 2022: $168,6982022Assets 2023: $182,894Liabilities 2023: $46Net Assets 2023: $182,8482023Assets 2024: $331,760Liabilities 2024: $123,523Net Assets 2024: $208,2372024

Highlighted filing

2024

Assets$331,760
Liabilities$123,523
Net Assets$208,237
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$150K$100K$50K$0-$50KRevenue 2016: $110,003Expenses 2016: $0Net Income 2016: $110,0032016Revenue 2017: $42,465Expenses 2017: $45,135Net Income 2017: -$2,6702017Revenue 2018: $31,886Expenses 2018: $32,914Net Income 2018: -$1,0282018Revenue 2019: $43,842Expenses 2019: $30,920Net Income 2019: $12,9222019Revenue 2020: $48,365Expenses 2020: $28,160Net Income 2020: $20,2052020Revenue 2021: $46,679Expenses 2021: $29,952Net Income 2021: $16,7272021Revenue 2022: $46,740Expenses 2022: $28,974Net Income 2022: $17,7662022Revenue 2023: $48,199Expenses 2023: $34,755Net Income 2023: $13,4442023Revenue 2024: $62,497Expenses 2024: $35,643Net Income 2024: $26,8542024

Highlighted filing

2024

Revenue$62,497
Expenses$35,643
Net Income$26,854
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$331,760
Liabilities
$123,523
Net assets
$208,237
Revenue
$62,497
Expenses
$35,643
Net income
$26,854
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.32$1.24$2.08$0.62$0.36$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.48$0.35$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.47$0.29$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.87$0.36$1.51$0.47$0.30$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.42$1.34$0.48$0.28$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.61$0.47$1.14$0.44$0.31$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.53$1.01$0.32$0.33$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.80$0.72$1.07$0.42$0.45$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$1.10$0.00$1.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 15, 2025
Return Version
2024v5.2
Gross Receipts
$62,497
Mission and Program Overview

Mission

Operate a mutual water company

Program Services

DescriptionGrantsExpenses
OPERATE A MUTUAL WATER COMPANY FOR SUBSCRIBERS-$31,403
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL RICEPresidentPT$0--
TOM McWAYVice PresidentPT$0--
JOAN MARSHALLSecretaryPT$0--
JERRY SUPPATreasurerPT$0--
CHRIS KENNEYOmbudsmanPT$0--
MICHAEL JACOBSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Laguna Mountain Mutual Water Company
EIN
81-4266963
Phone
6194455523
Address
10678 SUNRISE HWY PO Box 126, MOUNT LAGUNA, CA 91948

Signing Officer

Name
THOMAS McWAY
Title
VP
Phone
6194455523
Signed
2025-03-15
Discuss with paid preparer
Yes

Preparer

Firm
On Line Bookkeeping & Tax Service Inc
Address
2065 ARNOLD WAY STE 103, ALPINE, CA 91901
Preparer
Christy a Kohl Ea
Phone
6194455523
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Document/transfer fee income 1800.”

Form 990EZ, Part I, Line 16

“DUES 3403.”

Form 990EZ, Part I, Line 16

“INSURANCE 1162.”

Form 990EZ, Part I, Line 16

“STATE TAXES 800.”

Form 990EZ, Part I, Line 16

“Real estate property taxes 732.”

Form 990EZ, Part I, Line 16

“Depreciation 1044.”

Form 990EZ, Part I, Line 16

“Amortization 3197.”

Form 990EZ, Part I, Line 20

“Prior period adjustment -1465.”

Form 990EZ, Part II, Line 24

“Security deposit - sdge 33. 33.”

Form 990EZ, Part II, Line 26

“LONG TERM DEBT 0. 0.”

Form 990EZ, Part II, Line 26

“VISA 7899 46. 23.”

Form 990EZ, Part II, Line 26

“VISA 7907 0. 0.”

Form 990EZ, Part II, Line 26

“Water tank loan payable 0. 123500.”

Raw XML Appendix161 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ON LINE BOOKKEEPING & TAX SERVICE INC
IRS990EZ/BooksInCareOfDetail/PhoneNum06194455523
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02065 ARNOLD WAY STE 103
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ALPINE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0919013850
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt094195
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0125064
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt026854
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05464
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0182894
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0331760
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt062497
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt03460
IRS990EZ/LandAndBuildingsGrp/BOYAmt088666
IRS990EZ/LandAndBuildingsGrp/EOYAmt0206663
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07387
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0182848
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0208237
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0182848
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0208237
IRS990EZ/OccupancyRentUtltsAndMaintAmt014474
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL RICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TOM McWAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOAN MARSHALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JERRY SUPPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRIS KENNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MICHAEL JACOBS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4OMBUDSMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt033
IRS990EZ/OtherAssetsTotalDetail/EOYAmt033
IRS990EZ/OtherChangesInNetAssetsAmt0-1465
IRS990EZ/OtherExpensesTotalAmt010338
IRS990EZ/OtherRevenueTotalAmt01800
IRS990EZ/PrimaryExemptPurposeTxt0OPERATE A MUTUAL WATER COMPANY
IRS990EZ/PrintingPublicationsPostageAmt068
IRS990EZ/ProgramServiceRevenueAmt049850
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATE A MUTUAL WATER COMPANY FOR SUBSCRIBERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt031403
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt05299
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt046
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0123523
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt035643
IRS990EZ/TotalProgramServiceExpensesAmt031403
IRS990EZ/TotalRevenueAmt062497
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DOCUMENT/TRANSFER FEE INCOME 1800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUES 3403.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INSURANCE 1162.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STATE TAXES 800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REAL ESTATE PROPERTY TAXES 732.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Depreciation 1044.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Amortization 3197.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR PERIOD ADJUSTMENT -1465.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SECURITY DEPOSIT - SDGE 33. 33.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LONG TERM DEBT 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10VISA 7899 46. 23.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11VISA 7907 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12WATER TANK LOAN PAYABLE 0. 123500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS McWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP
ReturnHeader/BusinessOfficerGrp/PhoneNum06194455523
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAGUNA MOUNTAIN MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0814266963
ReturnHeader/Filer/PhoneNum06194455523
ReturnHeader/Filer/USAddress/AddressLine1Txt010678 SUNRISE HWY PO Box 126
ReturnHeader/Filer/USAddress/CityNm0MOUNT LAGUNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091948
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030444338
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ON LINE BOOKKEEPING & TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02065 ARNOLD WAY STE 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALPINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091901
ReturnHeader/PreparerPersonGrp/PhoneNum06194455523
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTY A KOHL EA
ReturnHeader/ReturnTs02025-07-17T09:35:00-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.