Civic Intelligence

Garden Highway Mutual Water Company

EIN 94-0496585 • 501(c)12 • Yuba City, CA

Profile

Provide mutual irrigation services to landowners.

12755 Garden HighwayYuba City, CA 95991

n/A

Siviq Scores

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

Liabilities / Assets

29th percentile

0.05x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.31x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-46%

Higher net margin than 4% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

11th percentile

-5.9%

Faster asset growth than 11% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-9.6%

Faster revenue growth than 11% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,292,632

Down $205,969 (-5.9%) from 2023

Liabilities

Up

$165,035

Up $55,000 (+50%) from 2023

Net Assets

Down

$3,127,597

Down $260,969 (-7.7%) from 2023

Revenue

Down

$533,806

Down $56,454 (-9.6%) from 2023

Expenses

Up

$779,181

Up $9,072 (+1.2%) from 2023

Net Income

Down

-$245,375

Down $65,526 (-36%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $853,460Liabilities 2010: $94,752Net Assets 2010: $758,7082010Assets 2013: $881,822Liabilities 2013: $9,266Net Assets 2013: $872,5562013Assets 2014: $914,547Liabilities 2014: $19,983Net Assets 2014: $894,5642014Assets 2015: $1,225,070Liabilities 2015: $2,748Net Assets 2015: $1,222,3222015Assets 2016: $1,509,049Liabilities 2016: $42Net Assets 2016: $1,509,0072016Assets 2017: $1,544,633Liabilities 2017: $0Net Assets 2017: $1,544,6332017Assets 2018: $2,538,650Liabilities 2018: $469,035Net Assets 2018: $2,069,6152018Assets 2019: $2,259,184Liabilities 2019: $290,035Net Assets 2019: $1,969,1492019Assets 2020: $2,810,249Liabilities 2020: $247,787Net Assets 2020: $2,562,4622020Assets 2021: $2,947,968Liabilities 2021: $475,035Net Assets 2021: $2,472,9332021Assets 2022: $3,731,999Liabilities 2022: $155,035Net Assets 2022: $3,576,9642022Assets 2023: $3,498,601Liabilities 2023: $110,035Net Assets 2023: $3,388,5662023Assets 2024: $3,292,632Liabilities 2024: $165,035Net Assets 2024: $3,127,5972024

Highlighted filing

2024

Assets$3,292,632
Liabilities$165,035
Net Assets$3,127,597

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $595,498Expenses 2010: $551,059Net Income 2010: $44,4392010Revenue 2013: $462,771Expenses 2013: $433,325Net Income 2013: $29,4462013Revenue 2014: $596,933Expenses 2014: $638,940Net Income 2014: -$42,0072014Revenue 2015: $665,976Expenses 2015: $727,873Net Income 2015: -$61,8972015Revenue 2016: $637,140Expenses 2016: $704,983Net Income 2016: -$67,8432016Revenue 2017: $509,903Expenses 2017: $467,208Net Income 2017: $42,6952017Revenue 2018: $521,265Expenses 2018: $541,303Net Income 2018: -$20,0382018Revenue 2019: $545,385Expenses 2019: $645,094Net Income 2019: -$99,7092019Revenue 2020: $530,997Expenses 2020: $582,507Net Income 2020: -$51,5102020Revenue 2021: $746,325Expenses 2021: $832,628Net Income 2021: -$86,3032021Revenue 2022: $762,175Expenses 2022: $863,450Net Income 2022: -$101,2752022Revenue 2023: $590,260Expenses 2023: $770,109Net Income 2023: -$179,8492023Revenue 2024: $533,806Expenses 2024: $779,181Net Income 2024: -$245,3752024

Highlighted filing

2024

Revenue$533,806
Expenses$779,181
Net Income-$245,375

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.17$3.13$0.53$0.78$0.25
2023Summary only. Only limited summary data is available for this year.$3.50$0.11$3.39$0.59$0.77$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.16$3.58$0.76$0.86$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.48$2.47$0.75$0.83$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.25$2.56$0.53$0.58$0.05
2019Summary only. Only limited summary data is available for this year.$2.26$0.29$1.97$0.55$0.65$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.47$2.07$0.52$0.54$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.00$1.54$0.51$0.47$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.00$1.51$0.64$0.70$0.07
2015Summary only. Only limited summary data is available for this year.$1.23$0.00$1.22$0.67$0.73$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.02$0.89$0.60$0.64$0.04
2013Summary only. Only limited summary data is available for this year.$0.88$0.01$0.87$0.46$0.43$0.03
2010Summary only. Only limited summary data is available for this year.$0.85$0.09$0.76$0.60$0.55$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 22, 2025
Return Version
2024v5.1
Gross Receipts
$533,806
Mission and Program Overview

Mission

Provide mutual irrigation services to landowners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$3,888,173$3,888,173→ $0
Land, Buildings, and Equipment, Net$2,814,690$2,647,162▼ $167,528
Cash and Non-Interest-Bearing Accounts$547,943$534,256▼ $13,687
Intangible Assets$31,620$30,260▼ $1,360
Accounts Receivable$15,947$2,225▼ $13,722
Savings and Temporary Cash Investments$10,556$884▼ $9,672
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$-499,607$-760,576▼ $260,969
Total Assets$3,498,601$3,292,632▼ $205,969
Other Assets Total$77,845$77,845→ $0
Liabilities
Deferred Revenue-$100,000-
Other Liabilities$35,035$35,035→ $0
Mortgage Notes Payable Secured by Investment Property$75,000$30,000▼ $45,000
Total Liabilities$110,035$165,035▲ $55,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,388,566$3,127,597▼ $260,969
Total Liabilities and Net Assets / Fund Balance$3,498,601$3,292,632▼ $205,969

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,629,981$1,553,990$3,183,971
Leasehold Improvements$985,731$602,149$1,587,880
Land$31,450-$31,450
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alfred G MontnaPresident
Nicole Van VleckVice President
Jim PenningDirector
Troy ElliottDirector
Jon MungerDirector-MGR
John PenningSecretary
Ron DaleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
A&g Montna PropertiesService Contract12755 GARDEN HIGHWAY, Yuba City, CA 95991$145,636
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$513,913
Investment Income
$19,893
Other Revenue
$0
Change in Net Assets
$-245,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$779,181
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$168,888--$168,888
Fees for Services Other$85,353--$85,353
All Other Expenses$48,532--$48,532
Fees for Services Legal$41,466--$41,466
Insurance$17,599--$17,599
Other Expenses$14,569--$14,569
Interest$3,522--$3,522
Fees for Services Accounting$2,415--$2,415
Total Functional Expenses$779,181$0$0$779,181
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
Other Liability$35,035
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 2

A father daughter relationship exists with two of the directors.

Form 990, Part VI, Section A, Line 6

Organization members are the landowners.

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Garden Highway Mutual Water Company
EIN
94-0496585
Phone
5306742837
Address
12755 GARDEN HIGHWAY, YUBA CITY, CA 95991

Signing Officer

Name
Alfred G Montna
Title
President
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Formed
1923
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Lorek CPA an Accountancy Corporation
Address
7600 RED BUD ROAD, GRANITE BAY, CA 95746
Preparer
Pamela J Lorek
Phone
9167866056
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Charitable contributions = -$8000

Form 990, Part XI, Line 9

Nondeductible expenses = -$7594

Raw XML Appendix376 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/TotalAmt314569
IRS990/OtherLiabilitiesGrp/BOYAmt035035
IRS990/OtherLiabilitiesGrp/EOYAmt035035
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherSourcesGrossIncomeAmt022190
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IRS990/PayrollTaxesGrp/TotalAmt00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt03888173
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0513913
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0513913
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt021025
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IRS990/PYOtherExpensesAmt0770109
IRS990/PYProgramServiceRevenueAmt0569235
IRS990/PYRevenuesLessExpensesAmt0-179849
IRS990/PYTotalExpensesAmt0770109
IRS990/PYTotalRevenueAmt0590260
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-499607
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-760576
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010556
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0884
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01629981
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01553990
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03183971
IRS990ScheduleD/LandGrp/BookValueAmt031450
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031450
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0985731
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0602149
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01587880
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035035
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02647162
IRS990ScheduleD/TotalLiabilityAmt035035
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FATHER DAUGHTER RELATIONSHIP EXISTS WITH TWO OF THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION MEMBERS ARE THE LANDOWNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHARITABLE CONTRIBUTIONS = -$8000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NONDEDUCTIBLE EXPENSES = -$7594
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt03498601
IRS990/TotalAssetsGrp/EOYAmt03292632
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0779181
IRS990/TotalGrossUBIAmt019893
IRS990/TotalLiabilitiesBOYAmt0110035
IRS990/TotalLiabilitiesEOYAmt0165035
IRS990/TotalLiabilitiesGrp/BOYAmt0110035
IRS990/TotalLiabilitiesGrp/EOYAmt0165035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03388566
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03127597
IRS990/TotalProgramServiceRevenueAmt0513913
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0513913
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0533806
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt019893
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03498601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03292632
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt012755 GARDEN HIGHWAY
IRS990/USAddress/CityNm0YUBA CITY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095991
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALFRED G MONTNA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GARDEN HIGHWAY MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0GARD
ReturnHeader/Filer/EIN0940496585
ReturnHeader/Filer/PhoneNum05306742837
ReturnHeader/Filer/USAddress/AddressLine1Txt012755 GARDEN HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0YUBA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095991
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990800551
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOREK CPA AN ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07600 RED BUD ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRANITE BAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095746
ReturnHeader/PreparerPersonGrp/PhoneNum09167866056
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA J LOREK
ReturnHeader/ReturnTs02025-05-22T09:06:49-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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