Civic Intelligence

Consolidated Peoples Ditch Company

EIN 94-0401798 • 501(c)12 • Farmersville, CA

Profile

Transportation and delivery of irrigation water to member shareholders and maintenance of the waterways used for this function

PO Box 366Farmersville, CA 93223

n/A

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

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

501(c)12 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

5th percentile

0.01x

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

501(c)12 • $5M-$10M nonprofits • Source year 2025

Net Margin

5th percentile

-24%

Higher net margin than 5% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

97th percentile

$227,546

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

501(c)12 • $5M-$10M nonprofits • Source year 2025

Asset Growth

63rd percentile

5.5%

Faster asset growth than 63% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

4th percentile

-36%

Faster revenue growth than 4% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets5th percentile

Assets

Down

$7,503,026

Down $2,965,777 (-28%) from 2023

Liabilities

Down

$22,593

Down $4,666,885 (-100%) from 2023

Net Assets

Up

$7,480,433

Up $1,701,108 (+29%) from 2023

Operations
Liabilities / Revenue5th percentileNet Margin5th percentile

Revenue

Up

$2,480,584

Up $24,412 (+1.0%) from 2023

Expenses

Down

$3,077,927

Down $321,928 (-9.5%) from 2023

Net Income

Up

-$597,343

Up $346,340 (+37%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $1,070,496Liabilities 2011: $271,380Net Assets 2011: $799,1162011Assets 2012: $1,051,271Liabilities 2012: $242,067Net Assets 2012: $809,2042012Assets 2013: $2,914,409Liabilities 2013: $741,846Net Assets 2013: $2,172,5632013Assets 2014: $11,769,884Liabilities 2014: $2,557,356Net Assets 2014: $9,212,5282014Assets 2016: $17,212,785Liabilities 2016: $3,199,310Net Assets 2016: $14,013,4752016Assets 2021: $12,303,150Liabilities 2021: $1,994,686Net Assets 2021: $10,308,4642021Assets 2022: $10,865,739Liabilities 2022: $4,140,063Net Assets 2022: $6,725,6762022Assets 2023: $10,468,803Liabilities 2023: $4,689,478Net Assets 2023: $5,779,3252023Assets 2025: $7,503,026Liabilities 2025: $22,593Net Assets 2025: $7,480,4332025

Highlighted filing

2025

Assets$7,503,026
Liabilities$22,593
Net Assets$7,480,433
Open 2025 Filing

Operations Trend

Revenue Growth4th percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $1,277,305Expenses 2011: $1,363,209Net Income 2011: -$85,9042011Expenses 2012: $1,148,9032012Expenses 2013: $1,337,0112013Revenue 2014: $8,209,168Expenses 2014: $1,169,203Net Income 2014: $7,039,9652014Revenue 2016: $6,379,390Expenses 2016: $1,271,639Net Income 2016: $5,107,7512016Revenue 2021: $3,278,704Expenses 2021: $2,496,855Net Income 2021: $781,8492021Revenue 2022: $2,504,184Expenses 2022: $6,081,538Net Income 2022: -$3,577,3542022Revenue 2023: $2,456,172Expenses 2023: $3,399,855Net Income 2023: -$943,6832023Revenue 2025: $2,480,584Expenses 2025: $3,077,927Net Income 2025: -$597,3432025

Highlighted filing

2025

Revenue$2,480,584
Expenses$3,077,927
Net Income-$597,343
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,503,026
Liabilities
$22,593
Net assets
$7,480,433
Revenue
$2,480,584
Expenses
$3,077,927
Net income
-$597,343
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.50$0.02$7.48$2.48$3.08$0.60
2023Summary only. Only limited summary data is available for this year.$10.5$4.69$5.78$2.46$3.40$0.94
2022Summary only. Only limited summary data is available for this year.$10.9$4.14$6.73$2.50$6.08$3.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$1.99$10.3$3.28$2.50$0.78
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$3.20$14.0$6.38$1.27$5.11
2014Detailed filing. Detailed filing data is available for this year.$11.8$2.56$9.21$8.21$1.17$7.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.91$0.74$2.17$1.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.24$0.81$1.15
2011Summary only. Only limited summary data is available for this year.$1.07$0.27$0.80$1.28$1.36$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2024 to Nov 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.2
Gross Receipts
$2,480,584
Mission and Program Overview

Mission

Transportation and delivery of irrigation water to member shareholders and maintenance of the waterways used for this function

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$1,353,806$4,354,426▲ $3,000,620
Land, Buildings, and Equipment, Net$3,493,621$3,569,781▲ $76,160
Rtn Earn Endowment Incm Other Fnds$3,543,720$2,926,526▼ $617,194
Savings and Temporary Cash Investments$5,552$2,625,742▲ $2,620,190
Accounts Receivable$10,864$273,680▲ $262,816
Cap Stk Tr Prin Current Funds$199,481$199,481→ $0
Cash and Non-Interest-Bearing Accounts$2,791,084$97,505▼ $2,693,579
Prepaid Expenses and Deferred Charges$497$49,377▲ $48,880
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,112,047$7,503,026▲ $390,979
Other Assets Total$810,429$886,941▲ $76,512
Liabilities
Mortgage Notes Payable Secured by Investment Property$38,221$22,343▼ $15,878
Accounts Payable and Accrued Expenses$9,524--
Other Liabilities$1,967,295$250▼ $1,967,045
Total Liabilities$2,015,040$22,593▼ $1,992,447
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,097,007$7,480,433▲ $2,383,426
Total Liabilities and Net Assets / Fund Balance$7,112,047$7,503,026▲ $390,979

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,777,412$606,831$2,384,243
Equipment$473,072$1,227,158$1,700,230
Land$1,120,885-$1,120,885
Buildings$198,412$246,748$445,160
Other Assets Org$73,373--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James SilvaGeneral ManagerFT$227,082$464$227,546
Gregorio D GurrolaWatermasterFT$105,740-$105,740

Board Members and Trustees

NameTitle
Matt HutchesonPresident
Joe V Cardoza IiiVice President
Ken CurtiDirector
Lance MouwDirector
Tom LangDirector
Tony NunesDirector
Marty ToomeySec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,267,352
Investment Income
$2,157
Other Revenue
$211,075
Change in Net Assets
$-597,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,660,766
Other Expenses$1,417,161
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,022,311--$1,022,311
Depreciation Depletion$321,336--$321,336
Other Employee Benefits$251,200--$251,200
Current Officers, Directors, Trustees, and Key Employees$227,546--$227,546
All Other Expenses$114,839$62,082-$176,921
Interest$111,795--$111,795
Insurance$99,193--$99,193
Payroll Taxes$86,835--$86,835
Pension Plan Contributions-$72,874-$72,874
Other Expenses$72,819--$72,819
Office Expenses-$68,032-$68,032
Fees for Services Other$14,132--$14,132
Fees for Services Accounting-$13,900-$13,900
Fees for Services Legal$7,718--$7,718
Occupancy$7,021--$7,021
Advertising$1,300--$1,300
Total Functional Expenses$2,861,039$216,888$0$3,077,927
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
Employee Savings$250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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

“Stockholders own shares of stock which entitle them to a pro rata share of water”

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

“Tax returns are made available for review at the annual directors meeting and before filing”

Form 990, Part VI, Section B, Line 15A

“Reviewed and approved annually by the board of directors”

Form 990, Part VI, Section B, Line 15B

“Reviewed and approved annually by the board of directors”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Consolidated Peoples Ditch Company
EIN
94-0401798
Phone
5597471177
Address
PO BOX 366, FARMERSVILLE, CA 93223

Signing Officer

Name
James Silva
Title
General Manager
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
7
Independent Board Members
7
Employees
14

Preparer

Firm
M Green and Company LLP
Address
308 South M St, Tulare, CA 93274
Preparer
Mary L Quillin CPA
Phone
5596887401
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Increase in paid in capital = $3000620”

Form 990, Part XI, Line 9

“Non deductible expenses = -$19851”

Statement Note 1

“CONSOLIDATED PEOPLES DITCH COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(c)(12) AS A MUTUAL WATER COMPANY. THIS EXPEMPTION IS APPLICABLE IN ANY YEAR THAT NON-MEMBER GROSS RECEIPTS DO NOT EXCEED 15 PERCENT OF TOTAL GROSS RECEIPTS FOR THE YEAR. IN ANY YEAR THAT NON-MEMBER GROSS RECEIPTS EXCEED 15 PERCENT OF TOTAL GROSS RECEIPTS, THE COMPANY PAYS FEDERAL INCOME TAX ON ALL OF ITS NET INCOME AT THE APPLICABLE CORPORATE TAX RATES. LOSS OF THE EXEMPTION IN ANY PARTICULAR YEAR DOES NOT AFFECT ANY PREVIOUS OR SUBSEQUENT TAX YEARS.IN YEARS WHERE THE EXEMPTION REQUIREMENT IS MET, THE COMPANY FILES A FORM 990 AND 990T. IN YEARS WHERE THE EXEMPTION REQUIREMENT IS NOT MET, THE COMPANY FILES A FORM 1120.DURING THE 2024-2025 FISCAL YEAR THE COMPANY'S NON-MEMBER GROSS RECEIPTS DID NOT EXCEED THE ALLOWED 15 PERCENT OF TOTAL GROSS RECEIPTS. FOR THE 2024-2025 FISCAL YEAR, THE COMPANY IS FILING A FORM 990 AND 990T.THE COMPANY PLANS TO MEET THE 15 PERCENT TEST FOR THE 2025-2026 FISCAL YEAR AND AGAIN FILE A FROM 990 AND 990T.”

Raw XML AppendixShowing 400 of 440 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/Form990PartVIISectionAGrp/TitleTxt0GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1WATERMASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02080737
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03493621
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03569781
IRS990/LandBldgEquipCostOrOtherBssAmt05650518
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt02267352
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TRANSPORTATION AND DELIVERY OF IRRIGATION WATER TO MEMBER SHAREHOLDERS AND MAINTENANCE OF THE WATERWAYS USED FOR THIS FUNCTION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt038221
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt022343
IRS990/NetAssetsOrFundBalancesBOYAmt05097007
IRS990/NetAssetsOrFundBalancesEOYAmt07480433
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0800
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0800
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt07021
IRS990/OccupancyGrp/TotalAmt07021
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt068032
IRS990/OfficeExpensesGrp/TotalAmt068032
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0810429
IRS990/OtherAssetsTotalGrp/EOYAmt0886941
IRS990/OtherChangesInNetAssetsAmt02980769
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0251200
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0251200
IRS990/OtherExpensesGrp/Desc0WEED MATERIALS
IRS990/OtherExpensesGrp/Desc1FUEL
IRS990/OtherExpensesGrp/Desc2REPAIRS
IRS990/OtherExpensesGrp/Desc3ASSESSMENTS
IRS990/OtherExpensesGrp/ProgramServicesAmt0299136
IRS990/OtherExpensesGrp/ProgramServicesAmt1129744
IRS990/OtherExpensesGrp/ProgramServicesAmt294114
IRS990/OtherExpensesGrp/ProgramServicesAmt372819
IRS990/OtherExpensesGrp/TotalAmt0299136
IRS990/OtherExpensesGrp/TotalAmt1129744
IRS990/OtherExpensesGrp/TotalAmt294114
IRS990/OtherExpensesGrp/TotalAmt372819
IRS990/OtherLiabilitiesGrp/BOYAmt01967295
IRS990/OtherLiabilitiesGrp/EOYAmt0250
IRS990/OtherRevenueMiscGrp/Desc0MANAGEMENT SERVICES
IRS990/OtherRevenueMiscGrp/Desc1PROPERTY LEASES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0157356
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt153719
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0157356
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt153719
IRS990/OtherRevenueTotalAmt0211075
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01022311
IRS990/OtherSalariesAndWagesGrp/TotalAmt01022311
IRS990/OtherSourcesGrossIncomeAmt0213232
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt086835
IRS990/PayrollTaxesGrp/TotalAmt086835
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt01353806
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt04354426
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt072874
IRS990/PensionPlanContributionsGrp/TotalAmt072874
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0497
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049377
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0111000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc3WATER TRANSFERS TO MEMBER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0490697
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11754918
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2967
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt320770
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0490697
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11754918
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt320770
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0-10351
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt04415088
IRS990/PYOtherRevenueAmt0383013
IRS990/PYProgramServiceRevenueAmt03521116
IRS990/PYRevenuesLessExpensesAmt0-2023501
IRS990/PYSalariesCompEmpBnftPaidAmt01502191
IRS990/PYTotalExpensesAmt05917279
IRS990/PYTotalRevenueAmt03893778
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-597343
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03543720
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02926526
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05552
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02625742
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0198412
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0246748
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0445160
IRS990ScheduleD/EquipmentGrp/BookValueAmt0473072
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01227158
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01700230
IRS990ScheduleD/LandGrp/BookValueAmt01120885
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01120885
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01777412
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0606831
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02384243
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0488488
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt112550
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt283600
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3228930
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt473373
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CIP MCKAY POINT BASIS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DITCH STOCK
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ELK BAYOUR RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3WATER DASHBOARD GSA
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4WATER RIGHTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EMPLOYEE SAVINGS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03569781
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0886941
IRS990ScheduleD/TotalLiabilityAmt0250
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0227082
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0464
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES SILVA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0227546
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STOCKHOLDERS OWN SHARES OF STOCK WHICH ENTITLE THEM TO A PRO RATA SHARE OF WATER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURNS ARE MADE AVAILABLE FOR REVIEW AT THE ANNUAL DIRECTORS MEETING AND BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INCREASE IN PAID IN CAPITAL = $3000620
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NON DEDUCTIBLE EXPENSES = -$19851
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSOLIDATED PEOPLES DITCH COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(c)(12) AS A MUTUAL WATER COMPANY. THIS EXPEMPTION IS APPLICABLE IN ANY YEAR THAT NON-MEMBER GROSS RECEIPTS DO NOT EXCEED 15 PERCENT OF TOTAL GROSS RECEIPTS FOR THE YEAR. IN ANY YEAR THAT NON-MEMBER GROSS RECEIPTS EXCEED 15 PERCENT OF TOTAL GROSS RECEIPTS, THE COMPANY PAYS FEDERAL INCOME TAX ON ALL OF ITS NET INCOME AT THE APPLICABLE CORPORATE TAX RATES. LOSS OF THE EXEMPTION IN ANY PARTICULAR YEAR DOES NOT AFFECT ANY PREVIOUS OR SUBSEQUENT TAX YEARS.IN YEARS WHERE THE EXEMPTION REQUIREMENT IS MET, THE COMPANY FILES A FORM 990 AND 990T. IN YEARS WHERE THE EXEMPTION REQUIREMENT IS NOT MET, THE COMPANY FILES A FORM 1120.DURING THE 2024-2025 FISCAL YEAR THE COMPANY'S NON-MEMBER GROSS RECEIPTS DID NOT EXCEED THE ALLOWED 15 PERCENT OF TOTAL GROSS RECEIPTS. FOR THE 2024-2025 FISCAL YEAR, THE COMPANY IS FILING A FORM 990 AND 990T.THE COMPANY PLANS TO MEET THE 15 PERCENT TEST FOR THE 2025-2026 FISCAL YEAR AND AGAIN FILE A FROM 990 AND 990T.
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 B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Statement Note 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07112047
IRS990/TotalAssetsEOYAmt07503026
IRS990/TotalAssetsGrp/BOYAmt07112047
IRS990/TotalAssetsGrp/EOYAmt07503026
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0216888
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02861039
IRS990/TotalFunctionalExpensesGrp/TotalAmt03077927
IRS990/TotalGrossUBIAmt0800
IRS990/TotalLiabilitiesBOYAmt02015040
IRS990/TotalLiabilitiesEOYAmt022593
IRS990/TotalLiabilitiesGrp/BOYAmt02015040
IRS990/TotalLiabilitiesGrp/EOYAmt022593
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05097007
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07480433
IRS990/TotalOtherCompensationAmt0464
IRS990/TotalProgramServiceRevenueAmt02267352
IRS990/TotalReportableCompFromOrgAmt0332822
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02479784
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02480584
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0800

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