Liabilities / Assets
5th percentile
Higher debt load relative to assets than 5% of similar nonprofits.
EIN 94-0397350 • 501(c)12 • Firebaugh, CA
Profile
Supply water to members and maintain canal system.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
5th percentile
Higher debt load relative to assets than 5% of similar nonprofits.
Liabilities / Revenue
5th percentile
Higher debt load relative to revenue than 5% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 2.7% of source-year revenue.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Up$17,414,819
Up $2,013,360 (+13%) from 2024
Liabilities
Up$240,598
Up $199,143 (+480%) from 2024
Net Assets
Up$17,174,221
Up $1,814,217 (+12%) from 2024
Revenue
Up$4,444,116
Up $112,527 (+2.6%) from 2024
Expenses
Up$2,634,092
Up $204,902 (+8.4%) from 2024
Net Income
Down$1,810,024
Down $92,375 (-4.9%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Supply water to members and maintain canal system.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $15,343,907 | $17,158,257 | ▲ $1,814,350 |
| Investments in Publicly Traded Securities | $5,575,989 | $5,928,439 | ▲ $352,450 |
| Land, Buildings, and Equipment, Net | $6,006,050 | $5,738,362 | ▼ $267,688 |
| Savings and Temporary Cash Investments | $2,892,250 | $4,622,873 | ▲ $1,730,623 |
| Accounts Receivable | $713,725 | $665,837 | ▼ $47,888 |
| Cash and Non-Interest-Bearing Accounts | $124,223 | $265,013 | ▲ $140,790 |
| Inventories for Sale or Use | $28,750 | $137,103 | ▲ $108,353 |
| Prepaid Expenses and Deferred Charges | $22,703 | $27,548 | ▲ $4,845 |
| Cap Stk Tr Prin Current Funds | $16,097 | $15,964 | ▼ $133 |
| 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 | - |
| Intangible Assets | - | $0 | - |
| Total Assets | $15,401,459 | $17,414,819 | ▲ $2,013,360 |
| Other Assets Total | $37,769 | $29,644 | ▼ $8,125 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $31,276 | $224,340 | ▲ $193,064 |
| Other Liabilities | $8,431 | $9,854 | ▲ $1,423 |
| Deferred Revenue | $1,748 | $6,404 | ▲ $4,656 |
| Total Liabilities | $41,455 | $240,598 | ▲ $199,143 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $15,360,004 | $17,174,221 | ▲ $1,814,217 |
| Total Liabilities and Net Assets / Fund Balance | $15,401,459 | $17,414,819 | ▲ $2,013,360 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $5,140,506 | $7,449,800 | $12,590,306 |
| Equipment | $168,570 | $1,063,877 | $1,232,447 |
| Buildings | $429,286 | $263,414 | $692,700 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael Gardner | Manager | FT | $118,922 | $118,922 |
| Chris Cardella | President | - | $2,100 | $2,100 |
| Shane Burkhart | Vice President | - | $750 | $750 |
| Ken Samarin | Director | - | $550 | $550 |
| Name | Title |
|---|---|
| Jared Samarin | Director |
| Kim Brown | Director |
| Bernard Puget | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,888,011 |
| Salaries, Compensation, and Employee Benefits | $746,081 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $691,224 |
| Other Salaries and Wages | - | - | - | $415,100 |
| All Other Expenses | - | - | - | $174,198 |
| Other Expenses | - | - | - | $155,879 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $122,322 |
| Other Employee Benefits | - | - | - | $120,731 |
| Insurance | - | - | - | $79,766 |
| Fees for Services Other | - | - | - | $56,904 |
| Pension Plan Contributions | - | - | - | $44,040 |
| Payroll Taxes | - | - | - | $43,888 |
| Office Expenses | - | - | - | $29,291 |
| Fees for Services Legal | - | - | - | $11,248 |
| Occupancy | - | - | - | $232 |
| Total Functional Expenses | $0 | $0 | $0 | $2,634,092 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Compensated Absences | $9,854 |
“The organization is a mutual water company. Any person owning real property within the service area shall be eligible for stock ownership on approval of their application by the board of directors.”
“After the form 990 is completed and reviewed by management, the board of directors is provided a copy and it is approved at the board of directors meeting prior to filing.”
“Every director shall have the absolute right at any reasonable time to inspect all books, records, bylaws and documents of every kind and the physical properties of the corporation. The bylaws and board and shareholders minutes shall be open to inspection upon written demand of any shareholder at any reasonable time during business hours. An annual report shall be prepared within 90 days of the corporation's fiscal year. On written request of any shareholder, the board of directors shall cause the most recent annual report to be sent to the requesting shareholder within 30 days.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 31276 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 224340 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 713725 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 665837 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Supply water to members and maintain canal system. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 174198 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Michael Gardner |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5596592424 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6770 Avenue 7-1/2 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Firebaugh |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93622 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 16097 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 15964 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 124223 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 265013 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 122322 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 406508 |
| IRS990/CYOtherExpensesAmt | 0 | 1888011 |
| IRS990/CYOtherRevenueAmt | 0 | 354673 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3682935 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1810024 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 746081 |
| IRS990/CYTotalExpensesAmt | 0 | 2634092 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4444116 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1748 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 6404 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 691224 |
| IRS990/Desc | 0 | Supply water to members and maintain canal system. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 11248 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 56904 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL GARDNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRIS CARDELLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SHANE BURKHART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KEN SAMARIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KIM BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JARED SAMARIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BERNARD PUGET |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 118922 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 2100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 550 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1954 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 213743 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 235899 |
| IRS990/GrossReceiptsAmt | 0 | 4466272 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 79766 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 28750 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 137103 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 192765 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 192765 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5575989 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 5928439 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8777091 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6006050 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5738362 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 14515453 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 22156 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Supply water to members and maintain canal system. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 15360004 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 17174221 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 213743 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 213743 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4193 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 232 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 29291 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 37769 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 29644 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 120731 |
| IRS990/OtherExpensesGrp/Desc | 0 | ASSOCIATION DUES |
| IRS990/OtherExpensesGrp/Desc | 1 | WATER CONSERVATION |
| IRS990/OtherExpensesGrp/Desc | 2 | WEED CONTROL |
| IRS990/OtherExpensesGrp/Desc | 3 | PUMP OPERATIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 244789 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 238861 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 205619 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 155879 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 8431 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9854 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 111000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 111000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | COST REIMB. - CDCD |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 258387 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 96286 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 258387 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 96286 |
| IRS990/OtherRevenueTotalAmt | 0 | 354673 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 415100 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 43888 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 44040 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 22703 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 27548 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 111000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Member Assessments |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3682935 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3682935 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 305674 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1701644 |
| IRS990/PYOtherRevenueAmt | 0 | 305294 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3720621 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1902399 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 727546 |
| IRS990/PYTotalExpensesAmt | 0 | 2429190 |
| IRS990/PYTotalRevenueAmt | 0 | 4331589 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1810024 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 15343907 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 17158257 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2892250 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4622873 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 429286 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 263414 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 692700 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 168570 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1063877 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1232447 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5140506 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 7449800 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 12590306 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 9854 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | COMPENSATED ABSENCES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5738362 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9854 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS A MUTUAL WATER COMPANY. ANY PERSON OWNING REAL PROPERTY WITHIN THE SERVICE AREA SHALL BE ELIGIBLE FOR STOCK OWNERSHIP ON APPROVAL OF THEIR APPLICATION BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AFTER THE FORM 990 IS COMPLETED AND REVIEWED BY MANAGEMENT, THE BOARD OF DIRECTORS IS PROVIDED A COPY AND IT IS APPROVED AT THE BOARD OF DIRECTORS MEETING PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EVERY DIRECTOR SHALL HAVE THE ABSOLUTE RIGHT AT ANY REASONABLE TIME TO INSPECT ALL BOOKS, RECORDS, BYLAWS AND DOCUMENTS OF EVERY KIND AND THE PHYSICAL PROPERTIES OF THE CORPORATION. THE BYLAWS AND BOARD AND SHAREHOLDERS MINUTES SHALL BE OPEN TO INSPECTION UPON WRITTEN DEMAND OF ANY SHAREHOLDER AT ANY REASONABLE TIME DURING BUSINESS HOURS. AN ANNUAL REPORT SHALL BE PREPARED WITHIN 90 DAYS OF THE CORPORATION'S FISCAL YEAR. ON WRITTEN REQUEST OF ANY SHAREHOLDER, THE BOARD OF DIRECTORS SHALL CAUSE THE MOST RECENT ANNUAL REPORT TO BE SENT TO THE REQUESTING SHAREHOLDER WITHIN 30 DAYS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Columbia Resource Conservation District |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 770471692 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | GOVERNMENTAL ENTITY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Has a contract with the Federal Gov't to care, operate & mai |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 6770 Avenue 7-1/2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Firebaugh |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 93622 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 15401459 |
| IRS990/TotalAssetsEOYAmt | 0 | 17414819 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 15401459 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 17414819 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2634092 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 41455 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 240598 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 41455 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 240598 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 15360004 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 17174221 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3682935 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 122322 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4444116 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4444116 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 15401459 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 17414819 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6770 Avenue 7-1/2 |
| IRS990/USAddress/CityNm | 0 | Firebaugh |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 93622 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL GARDNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Manager |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Columbia Canal Company |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COLU |
| ReturnHeader/Filer/EIN | 0 | 940397350 |
| ReturnHeader/Filer/PhoneNum | 0 | 5596592426 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6770 Avenue 7-1/2 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Firebaugh |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 93622 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 452184917 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CUTTONE & MASTRO CERTIFIED PUBLIC ACCOUNTANTS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7543 N INGRAM AVENUE SUITE 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FRESNO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 93711 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5592614300 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH P MASTRO CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-03-16T14:34:24-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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