Civic Intelligence

Irvine Ranch Water District Water Service Corporation

990 • Fiscal year 2018 • EIN 91-1874346

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 07, 2019

PO Box 57000Irvine, CA 92619

(949) 453-5300

Siviq Scores

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

Liabilities / Assets

94th percentile

1.00x

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

2018 filings • $100M-$250M nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

15.92x

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

2018 filings • $100M-$250M nonprofits • Source year 2018

Net Margin

31st percentile

0.0%

Higher net margin than 31% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Source year 2018

Top Officer Pay

33rd percentile

$264,702

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2018 filings • $100M-$250M nonprofits • Source year 2018

Asset Growth

27th percentile

-1.3%

Faster asset growth than 27% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Annualized from 2017 to 2018

Assets

Down

$122,528,667

Down $1,641,916 (-1.3%) from 2017

Net Assets

Flat

$0

Flat from 2017

Liabilities

Down

$122,528,667

Down $1,641,916 (-1.3%) from 2017

Revenue

Down

$7,694,760

Down $121,868,696 (-94%) from 2017

Expenses

Down

$7,694,760

Down $121,868,696 (-94%) from 2017

Net Income

Flat

$0

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$200M$100M$0-$100M-$200MAssets 2011: $81,400,000Liabilities 2011: $81,400,000Net Assets 2011: $02011Assets 2012: $77,190,000Liabilities 2012: $77,190,000Net Assets 2012: $02012Assets 2013: $72,490,000Liabilities 2013: $72,490,000Net Assets 2013: $02013Assets 2014: $68,253,000Liabilities 2014: $68,253,000Net Assets 2014: $02014Assets 2015: $62,261,000Liabilities 2015: $62,261,000Net Assets 2015: $02015Assets 2016: $55,627,000Liabilities 2016: $55,627,000Net Assets 2016: $02016Assets 2017: $124,170,583Liabilities 2017: $124,170,583Net Assets 2017: $02017Assets 2018: $122,528,667Liabilities 2018: $122,528,667Net Assets 2018: $02018Assets 2019: $120,703,750Liabilities 2019: $120,703,750Net Assets 2019: $02019Assets 2020: $4,662,741Liabilities 2020: $144,973,588Net Assets 2020: -$140,310,8472020Assets 2021: $4,815,630Liabilities 2021: $140,121,076Net Assets 2021: -$135,305,4462021Assets 2022: $4,965,094Liabilities 2022: $135,009,314Net Assets 2022: -$130,044,2202022Assets 2023: $5,159,270Liabilities 2023: $129,628,136Net Assets 2023: -$124,468,8662023

Highlighted filing

2018

Assets$122,528,667
Liabilities$122,528,667
Net Assets$0

Operations Trend

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

$150M$100M$50M$0-$50MRevenue 2011: $3,745,000Expenses 2011: $3,745,000Net Income 2011: $02011Revenue 2012: $4,210,000Expenses 2012: $4,210,000Net Income 2012: $02012Revenue 2013: $4,700,000Expenses 2013: $4,700,000Net Income 2013: $02013Revenue 2014: $8,665,000Expenses 2014: $8,665,000Net Income 2014: $02014Revenue 2015: $9,016,000Expenses 2015: $9,016,000Net Income 2015: $02015Revenue 2016: $9,398,000Expenses 2016: $9,398,000Net Income 2016: $02016Revenue 2017: $129,563,456Expenses 2017: $129,563,456Net Income 2017: $02017Revenue 2018: $7,694,760Expenses 2018: $7,694,760Net Income 2018: $02018Revenue 2019: $7,791,015Expenses 2019: $7,791,015Net Income 2019: $02019Revenue 2020: $1,773,868Expenses 2020: $6,006,870Net Income 2020: -$4,233,0022020Revenue 2021: $10,889,581Expenses 2021: $5,884,180Net Income 2021: $5,005,4012021Revenue 2022: $10,970,156Expenses 2022: $5,708,930Net Income 2022: $5,261,2262022Revenue 2023: $11,096,255Expenses 2023: $5,520,901Net Income 2023: $5,575,3542023

Highlighted filing

2018

Revenue$7,694,760
Expenses$7,694,760
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 7, 2019
Return Version
2017v2.3
Gross Receipts
$7,694,760
Mission and Program Overview

Mission

The corporation was formed for purposes which include the rendering of financial assistance to irvine ranch water district and the acquisition by purchase or other means of water companies or any interest therein for the benefit of the district. The organization has facilitated transactions needed by the district for the acquistion of two small water systems that were consolidated with the district.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$2,035,583$2,008,667▼ $26,916
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$124,170,583$122,528,667▼ $1,641,916
Other Assets Total$122,135,000$120,520,000▼ $1,615,000
Liabilities
Tax Exempt Bond Liabilities$122,135,000$120,520,000▼ $1,615,000
Other Liabilities$2,035,583$2,008,667▼ $26,916
Total Liabilities$124,170,583$122,528,667▼ $1,641,916
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$124,170,583$122,528,667▼ $1,641,916

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$120,520,000--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Leslie BonkowskiSecretary$147,290$147,290
John WithersDirector$46,866$46,866
Doug ReinhartVice President$46,385$46,385
Steven LamarDirector$43,463$43,463
Peer SwanDirector$43,215$43,215
Mary Aileen MatheisPresident$40,862$40,862

Board Members and Trustees

NameTitle
Cheryl ClaryAsst. Treasurer
Tanja FournierAsst. Treasurer
Robert JacobsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$6,079,760
Other Revenue
$1,615,000
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,694,760
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
Interest-$6,079,760-$6,079,760
Other Expenses-$1,615,000-$1,615,000
Total Functional Expenses$0$7,694,760$0$7,694,760
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Payable - Notes$2,008,667

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIrvine Ranch Water District Series 20162016-10-01$116,745,000To finance capital improvements and related facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$116,745,000--$470,786

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A copy of the organization's form 990 tax return is distributed to the governing board of directors for approval prior to its filing. This formal approval is documented in the minutes of the board of directors meeting and is a required procedure.

Form 990, Part VI, Section B, Line 12C

The organization has a formal conflict of interest policy. The five irvine ranch water district board of directors are required to be the five members of the corporation's board of directors. All members of the board of directors of the organization are required to sign this conflict of interest policy on an annual basis. The organization monitors this conflict of interest policy by enforcing its implementation as policy to members of the board of directors.

Form 990, Part VI, Section C, Line 19

Copies of the governing documents, policies and procedures and the annual federal and state exempt tax returns are available to all members of the organization as well as to the general public upon a request made to the treasurer of the organization.

Filing and Contact Details

Filer

Filer Name
Irvine Ranch Water District Water
EIN
91-1874346
Phone
9494535300
Address
PO BOX 57000, IRVINE, CA 92619

Signing Officer

Name
Cheryl Clary
Title
Executive Director of Finance-irwd
Phone
9494535300
Signed
2019-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Clary
Formed
1997
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Davis Farr Llp
Address
2301 DUPONT DRIVE SUITE 200, IRVINE, CA 92612
Preparer
Jennifer Farr
Phone
9494742020
Supplemental Narrative

Additional Explanations

Form 990 Part I Line 1

The corporation was formed for purposes which include the rendering of financial assistance to irvine ranch water district and the acquisition by purchase or other means of water companies or any interest therein for the benefit of the district. The organization has facilitated transactions needed by the district for the acquistion of two small water systems that were consolidated with the district.

Form 990 Part XII Line 2C

The audit oversight process has not changed since the prior year.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0226685
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1140674
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2241637
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt014422
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt19826
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt215880
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt021823
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt116432
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt27185
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT JACOBSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TANJA FOURNIER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2CHERYL CLARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ASST. TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2ASST. TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0262930
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1166932
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2264702
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL COMPENSATION IS PAID BY IRVINE RANCH WATER DISTRICT. EMPLOYEE REVIEWS AND COMPENSATION ADJUSTMENTS ARE DONE ACCORDING TO IRVINE RANCH WATER DISTRICT POLICIES AND PROCEDURES.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02016-10-01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0952232918
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0000000000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0116745000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0IRVINE RANCH WATER DISTRICT SERIES 2016
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0TO FINANCE CAPITAL IMPROVEMENTS AND RELATED FACILITIES
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondDefeasedAmt042210000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt074064214
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0470786
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt0116745000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION WAS FORMED FOR PURPOSES WHICH INCLUDE THE RENDERING OF FINANCIAL ASSISTANCE TO IRVINE RANCH WATER DISTRICT AND THE ACQUISITION BY PURCHASE OR OTHER MEANS OF WATER COMPANIES OR ANY INTEREST THEREIN FOR THE BENEFIT OF THE DISTRICT. THE ORGANIZATION HAS FACILITATED TRANSACTIONS NEEDED BY THE DISTRICT FOR THE ACQUISTION OF TWO SMALL WATER SYSTEMS THAT WERE CONSOLIDATED WITH THE DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE ORGANIZATION'S FORM 990 TAX RETURN IS DISTRIBUTED TO THE GOVERNING BOARD OF DIRECTORS FOR APPROVAL PRIOR TO ITS FILING. THIS FORMAL APPROVAL IS DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS MEETING AND IS A REQUIRED PROCEDURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A FORMAL CONFLICT OF INTEREST POLICY. THE FIVE IRVINE RANCH WATER DISTRICT BOARD OF DIRECTORS ARE REQUIRED TO BE THE FIVE MEMBERS OF THE CORPORATION'S BOARD OF DIRECTORS. ALL MEMBERS OF THE BOARD OF DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO SIGN THIS CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE ORGANIZATION MONITORS THIS CONFLICT OF INTEREST POLICY BY ENFORCING ITS IMPLEMENTATION AS POLICY TO MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE GOVERNING DOCUMENTS, POLICIES AND PROCEDURES AND THE ANNUAL FEDERAL AND STATE EXEMPT TAX RETURNS ARE AVAILABLE TO ALL MEMBERS OF THE ORGANIZATION AS WELL AS TO THE GENERAL PUBLIC UPON A REQUEST MADE TO THE TREASURER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART I LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART XII LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IRVINE RANCH WATER DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0952232918
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0WATER DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt015600 SAND CANYON ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0IRVINE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0926197000
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0120520000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IRVINE RANCH WATER DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt0122135000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt0120520000
IRS990/TaxExemptBondsInd01
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0124170583
IRS990/TotalAssetsEOYAmt0122528667
IRS990/TotalAssetsGrp/BOYAmt0124170583
IRS990/TotalAssetsGrp/EOYAmt0122528667
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.16$130$124$11.1$5.52$5.58
2022Summary only. Only limited summary data is available for this year.$4.97$135$130$11.0$5.71$5.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$140$135$10.9$5.88$5.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$145$140$1.77$6.01$4.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$121$121$0.00$7.79$7.79$0.00
2018Detailed filing. Detailed filing data is available for this year.$123$123$0.00$7.69$7.69$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$124$124$0.00$130$130$0.00
2016Detailed filing. Detailed filing data is available for this year.$55.6$55.6$0.00$9.40$9.40$0.00
2015Detailed filing. Detailed filing data is available for this year.$62.3$62.3$0.00$9.02$9.02$0.00
2014Summary only. Only limited summary data is available for this year.$68.3$68.3$0.00$8.67$8.67$0.00
2013Summary only. Only limited summary data is available for this year.$72.5$72.5$0.00$4.70$4.70$0.00
2012Summary only. Only limited summary data is available for this year.$77.2$77.2$0.00$4.21$4.21$0.00
2011Summary only. Only limited summary data is available for this year.$81.4$81.4$0.00$3.75$3.75$0.00