Civic Intelligence

Columbia Canal Company

EIN 94-0397350 • 501(c)12 • Firebaugh, CA

Profile

Supply water to members and maintain canal system.

6770 Avenue 7-1/2Firebaugh, CA 93622

n/A

Siviq Scores

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

Liabilities / Assets

5th percentile

0.01x

Higher debt load relative to assets than 5% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

5th percentile

0.05x

Higher debt load relative to revenue than 5% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Net Margin

87th percentile

41%

Higher net margin than 87% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

61st percentile

$118,922

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Asset Growth

82nd percentile

13%

Faster asset growth than 82% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

2.6%

Faster revenue growth than 40% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $9,467,957Liabilities 2011: $1,390,394Net Assets 2011: $8,077,5632011Assets 2012: $9,475,986Liabilities 2012: $385,798Net Assets 2012: $9,090,1882012Assets 2013: $10,662,018Liabilities 2013: $536,268Net Assets 2013: $10,125,7502013Assets 2014: $10,219,762Liabilities 2014: $629,512Net Assets 2014: $9,590,2502014Assets 2015: $9,425,865Liabilities 2015: $543,136Net Assets 2015: $8,882,7292015Assets 2016: $12,149,371Liabilities 2016: $1,409,430Net Assets 2016: $10,739,9412016Assets 2017: $11,475,281Liabilities 2017: $253,046Net Assets 2017: $11,222,2352017Assets 2018: $12,459,354Liabilities 2018: $479,501Net Assets 2018: $11,979,8532018Assets 2019: $12,991,485Liabilities 2019: $262,575Net Assets 2019: $12,728,9102019Assets 2020: $15,555,412Liabilities 2020: $75,724Net Assets 2020: $15,479,6882020Assets 2021: $15,518,998Liabilities 2021: $554,955Net Assets 2021: $14,964,0432021Assets 2022: $13,531,658Liabilities 2022: $86,975Net Assets 2022: $13,444,6832022Assets 2023: $13,619,722Liabilities 2023: $215,998Net Assets 2023: $13,403,7242023Assets 2024: $15,401,459Liabilities 2024: $41,455Net Assets 2024: $15,360,0042024Assets 2025: $17,414,819Liabilities 2025: $240,598Net Assets 2025: $17,174,2212025

Highlighted filing

2025

Assets$17,414,819
Liabilities$240,598
Net Assets$17,174,221

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,902,0842011Expenses 2012: $1,496,2052012Revenue 2013: $2,709,295Expenses 2013: $1,745,641Net Income 2013: $963,6542013Revenue 2014: $1,329,491Expenses 2014: $1,860,032Net Income 2014: -$530,5412014Revenue 2015: $1,253,180Expenses 2015: $1,921,905Net Income 2015: -$668,7252015Revenue 2016: $3,963,969Expenses 2016: $2,034,006Net Income 2016: $1,929,9632016Revenue 2017: $1,994,057Expenses 2017: $1,712,183Net Income 2017: $281,8742017Revenue 2018: $3,099,288Expenses 2018: $1,943,454Net Income 2018: $1,155,8342018Revenue 2019: $2,698,767Expenses 2019: $2,079,396Net Income 2019: $619,3712019Revenue 2020: $4,916,208Expenses 2020: $2,388,789Net Income 2020: $2,527,4192020Revenue 2021: $1,752,698Expenses 2021: $2,359,415Net Income 2021: -$606,7172021Revenue 2022: $1,669,502Expenses 2022: $2,558,761Net Income 2022: -$889,2592022Revenue 2023: $2,512,680Expenses 2023: $2,801,931Net Income 2023: -$289,2512023Revenue 2024: $4,331,589Expenses 2024: $2,429,190Net Income 2024: $1,902,3992024Revenue 2025: $4,444,116Expenses 2025: $2,634,092Net Income 2025: $1,810,0242025

Highlighted filing

2025

Revenue$4,444,116
Expenses$2,634,092
Net Income$1,810,024

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.4$0.24$17.2$4.44$2.63$1.81
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$0.04$15.4$4.33$2.43$1.90
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$0.22$13.4$2.51$2.80$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$0.09$13.4$1.67$2.56$0.89
2021Detailed filing. Detailed filing data is available for this year.$15.5$0.55$15.0$1.75$2.36$0.61
2020Detailed filing. Detailed filing data is available for this year.$15.6$0.08$15.5$4.92$2.39$2.53
2019Detailed filing. Detailed filing data is available for this year.$13.0$0.26$12.7$2.70$2.08$0.62
2018Detailed filing. Detailed filing data is available for this year.$12.5$0.48$12.0$3.10$1.94$1.16
2017Detailed filing. Detailed filing data is available for this year.$11.5$0.25$11.2$1.99$1.71$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.1$1.41$10.7$3.96$2.03$1.93
2015Detailed filing. Detailed filing data is available for this year.$9.43$0.54$8.88$1.25$1.92$0.67
2014Detailed filing. Detailed filing data is available for this year.$10.2$0.63$9.59$1.33$1.86$0.53
2013Summary only. Only limited summary data is available for this year.$10.7$0.54$10.1$2.71$1.75$0.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$0.39$9.09$1.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.47$1.39$8.08$1.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 16, 2026
Return Version
2025v4.0
Gross Receipts
$4,466,272
Mission and Program Overview

Mission

Supply water to members and maintain canal system.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael GardnerManagerFT$118,922$118,922
Chris CardellaPresident-$2,100$2,100
Shane BurkhartVice President-$750$750
Ken SamarinDirector-$550$550

Board Members and Trustees

NameTitle
Jared SamarinDirector
Kim BrownDirector
Bernard PugetSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,682,935
Investment Income
$406,508
Other Revenue
$354,673
Change in Net Assets
$1,810,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$9,854
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

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.

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

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.

Form 990, Part VI, Section C, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Columbia Canal Company
EIN
94-0397350
Phone
5596592426
Address
6770 Avenue 7-1/2, Firebaugh, CA 93622

Signing Officer

Name
Michael Gardner
Title
Manager
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
Cuttone & Mastro Certified Public Accountants
Address
7543 N INGRAM AVENUE SUITE 102, FRESNO, CA 93711
Preparer
Joseph P Mastro CPA
Phone
5592614300
Raw XML Appendix396 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/OtherExpensesGrp/Desc2WEED CONTROL
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0168570
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01063877
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01232447
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1AFTER 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/ExplanationTxt2EVERY 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/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Columbia Resource Conservation District
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0770471692
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0GOVERNMENTAL ENTITY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Has a contract with the Federal Gov't to care, operate & mai
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt015401459
IRS990/TotalAssetsEOYAmt017414819
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IRS990/TotalAssetsGrp/EOYAmt017414819
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02634092
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041455
IRS990/TotalLiabilitiesEOYAmt0240598
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IRS990/TotalLiabilitiesGrp/EOYAmt0240598
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017174221
IRS990/TotalProgramServiceRevenueAmt03682935
IRS990/TotalReportableCompFromOrgAmt0122322
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04444116
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04444116
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt015401459
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017414819
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06770 Avenue 7-1/2
IRS990/USAddress/CityNm0Firebaugh
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093622
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL GARDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Columbia Canal Company
ReturnHeader/Filer/BusinessNameControlTxt0COLU
ReturnHeader/Filer/EIN0940397350
ReturnHeader/Filer/PhoneNum05596592426
ReturnHeader/Filer/USAddress/AddressLine1Txt06770 Avenue 7-1/2
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452184917
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CUTTONE & MASTRO CERTIFIED PUBLIC ACCOUNTANTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07543 N INGRAM AVENUE SUITE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRESNO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093711
ReturnHeader/PreparerPersonGrp/PhoneNum05592614300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH P MASTRO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-16T14:34:24-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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