Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Irvine Ranch Water District Water Service Corporation
990 • Fiscal year 2015 • EIN 91-1874346
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.00x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 2.6% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Balance Sheet
Assets
Down$62,261,000
Down $5,992,000 (-8.8%) from 2014
Net Assets
Flat$0
Flat from 2014
Liabilities
Down$62,261,000
Down $5,992,000 (-8.8%) from 2014
Revenue And Expenses
Revenue
Up$9,016,000
Up $351,000 (+4.1%) from 2014
Expenses
Up$9,016,000
Up $351,000 (+4.1%) from 2014
Net Income
Flat$0
Flat from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- Feb 1, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $9,016,000
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.
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 acquisition of two small water systems that were consolidated with the district.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Prepaid Expenses and Deferred Charges | $1,063,000 | $981,000 | ▼ $82,000 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $68,253,000 | $62,261,000 | ▼ $5,992,000 |
| Other Assets Total | $67,190,000 | $61,280,000 | ▼ $5,910,000 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $67,190,000 | $61,280,000 | ▼ $5,910,000 |
| Other Liabilities | $1,063,000 | $981,000 | ▼ $82,000 |
| Total Liabilities | $68,253,000 | $62,261,000 | ▼ $5,992,000 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $0 | → $0 |
| Total Liabilities and Net Assets / Fund Balance | $68,253,000 | $62,261,000 | ▼ $5,992,000 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $61,280,000 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Mary Aileen Matheis | President |
| STEVE LaMAR | Vice President |
| Douglas J Reinhart | Director |
| John B Withers | Director |
| Peer a Swan | Director |
| Leslie Bonkowski | Secretary |
| Robert Jacobson | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $3,106,000
- Other Revenue
- $5,910,000
- Change in Net Assets
- $0
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $9,016,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | $5,910,000 | - | $5,910,000 |
| Interest | - | $3,106,000 | - | $3,106,000 |
| Total Functional Expenses | $0 | $9,016,000 | $0 | $9,016,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Douglas J Reinhart | Director | See Statement No. 1 | No | - |
| John B Withers | Director | See Statement No. 1 | No | - |
| Leslie Bonkowski | Director | See Statement No. 1 | No | - |
| Mary Aileen Matheis | Director | See Statement No. 1 | No | - |
| Peer a Swan | Director | See Statement No. 1 | No | - |
| Robert Jacobson | Treasurer | See Statement No. 1 | No | - |
| Steve Lamar | Director | See Statement No. 1 | No | - |
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Interest Payable-notes | $981,000 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- Yes
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 11B: Form 990 Review Process
“A copy of the organizations 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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“The organization has a formal conflict of interest of policy. The five 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, Line 19: Other Organization Documents Publicly Available
“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 bublic upon a request made to the treasurer of the organization.”
Filing and Contact Details
Filer
- Filer Name
- Irvine Ranch Water District
- EIN
- 91-1874346
- Phone
- 9494535300
- Address
- PO BOX 5700, IRVINE, CA 92619
Signing Officer
- Name
- Cheryl Clary
- Title
- Director of Finance
- Signed
- 2016-02-01
- Discuss with paid preparer
- Yes
Organization Details
- Voting Board Members
- 5
- Independent Board Members
- 0
- Employees
- 0
Preparer
- Firm
- Charles Z Fedak & Co
- Address
- 6081 ORANGE AVE STE 2, CYPRESS, CA 90630-3378
- Preparer
- Charles Z Fedak CPA
- Phone
- 7145271818
Supplemental Narrative
Additional Explanations
Client Note 1
“Client Note 1 - STATEMENT NO. 1FORM 990SCHEDULE L PART IV DINDIVIDUAL'S COMPENSATION BY RELATED ORGANIZATIONSEMPLOYEE NAME: ROBERT JACOBSONRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: ROBERT JACOBSON IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS OFFICER IS ONE HOUR PER WEEK. COMPENSATION PAID: $192,304DEFERRED COMPENSATION: $ 42,152COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: LESLIE BONKOWSKIRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: LESLIE BONKOWSKI IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS OFFICER IS ONE HOUR PER WEEK. COMPENSATION PAID: $116,394DEFERRED COMPENSATION: $ 20,314COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: STEVE LAMARRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: STEVE LAMAR IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. COMPENSATION PAID: $ 26,620DEFERRED COMPENSATION: $ 16,446COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: MARY AILEEN MATHEISRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: MARY AILEEN MATHEIS IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. COMPENSATION PAID: $ 24,680DEFERRED COMPENSATION: $ 10,211COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: JOHN B. WITHERSRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: JOHN B. WITHERS IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. COMPENSATION PAID: $ 24,680DEFERRED COMPENSATION: $ 20,196COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: PEER A. SWANRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: PEER A. SWAN IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. COMPENSATION PAID: $ 26,620DEFERRED COMPENSATION: $ 17,700COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE”
Raw XML AppendixShowing 400 of 429 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/MissionDesc | 0 | 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 ACQUISITION OF TWO SMALL WATER SYSTEMS THAT WERE CONSOLIDATED WITH THE DISTRICT. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | INTEREST PAYABLE-NOTES |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | JOHN B WITHERS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | LESLIE BONKOWSKI |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | MARY AILEEN MATHEIS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 4 | PEER A SWAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 5 | ROBERT JACOBSON |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 6 | STEVE LaMAR |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 5 | Treasurer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 6 | Vice President |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | STEVE LAMAR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 2 | MARY AILEEN MATHEIS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 3 | JOHN B WITHERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 4 | PEER A SWAN |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 5 | DOUGLAS J REINHART |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 6 | LESLIE BONKOWSKI |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | DIRECTOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | DIRECTOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 3 | DIRECTOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 4 | DIRECTOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 5 | DIRECTOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 6 | DIRECTOR |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 3 | false |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 5 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 6 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SEE STATEMENT NO. 1 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | SEE STATEMENT NO. 1 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | SEE STATEMENT NO. 1 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 3 | SEE STATEMENT NO. 1 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 4 | SEE STATEMENT NO. 1 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 5 | SEE STATEMENT NO. 1 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 6 | SEE STATEMENT NO. 1 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - STATEMENT NO. 1FORM 990SCHEDULE L PART IV DINDIVIDUAL'S COMPENSATION BY RELATED ORGANIZATIONSEMPLOYEE NAME: ROBERT JACOBSONRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: ROBERT JACOBSON IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS OFFICER IS ONE HOUR PER WEEK. COMPENSATION PAID: $192,304DEFERRED COMPENSATION: $ 42,152COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: LESLIE BONKOWSKIRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: LESLIE BONKOWSKI IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS OFFICER IS ONE HOUR PER WEEK. COMPENSATION PAID: $116,394DEFERRED COMPENSATION: $ 20,314COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: STEVE LAMARRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: STEVE LAMAR IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. COMPENSATION PAID: $ 26,620DEFERRED COMPENSATION: $ 16,446COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: MARY AILEEN MATHEISRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: MARY AILEEN MATHEIS IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. COMPENSATION PAID: $ 24,680DEFERRED COMPENSATION: $ 10,211COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: JOHN B. WITHERSRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: JOHN B. WITHERS IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. COMPENSATION PAID: $ 24,680DEFERRED COMPENSATION: $ 20,196COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.EMPLOYEE NAME: PEER A. SWANRELATED ORGANIZATION: IRVINE RANCH WATER DISTRICTFEIN: 95-2232918RELATIONSHIP EXPLANATION: PEER A. SWAN IS PAID DIRECTLY BY THE IRVINE RANCH WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO THE IRVINE RANCH WATER DISTRICT WATER SERVICE CORPORATION BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. COMPENSATION PAID: $ 26,620DEFERRED COMPENSATION: $ 17,700COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE IRVINE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE ORGANIZATIONS 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/ExplanationTxt | 2 | THE ORGANIZATION HAS A FORMAL CONFLICT OF INTEREST OF POLICY. THE FIVE 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/ExplanationTxt | 3 | 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 BUBLIC UPON A REQUEST MADE TO THE TREASURER OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | WATER DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 15600 SAND CANYON ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | IRVINE |
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| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 61280000 |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 62261000 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 68253000 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 62261000 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 9016000 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 9016000 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 68253000 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 62261000 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 68253000 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 62261000 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherCompensationAmt | 0 | 142589 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9016000 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 9016000 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 68253000 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 62261000 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 436518 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $62,261,000
- Liabilities
- $62,261,000
- Net assets
- $0
- Revenue
- $9,016,000
- Expenses
- $9,016,000
- Net income
- $0