Civic Intelligence

South Tule Independent Ditch Company

EIN 94-0881560 • 501(c)12 • Porterville, CA

Profile

MUTUAL DITCH COMPANY

P O Box 1270Porterville, CA 93258

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

71st percentile

19%

Higher net margin than 71% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

79th percentile

12%

Faster asset growth than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

34%

Faster revenue growth than 87% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$214,960

Up $22,430 (+12%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$214,960

Up $22,946 (+12%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin71st percentile

Revenue

Up

$118,047

Up $29,745 (+34%) from 2023

Expenses

Down

$95,101

Down $24,995 (-21%) from 2023

Net Income

Up

$22,946

Up $54,740 (+172%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$300K$200K$100K$0Assets 2011: $191,786Liabilities 2011: $21,1402011Assets 2012: $193,761Liabilities 2012: $16,3112012Assets 2013: $189,369Liabilities 2013: $11,2322013Assets 2014: $194,204Liabilities 2014: $5,8372014Assets 2015: $194,024Liabilities 2015: $1402015Assets 2016: $200,853Liabilities 2016: $1462016Assets 2017: $216,493Liabilities 2017: $1462017Assets 2018: $236,571Liabilities 2018: $1562018Assets 2019: $256,671Liabilities 2019: $2212019Assets 2020: $237,620Liabilities 2020: $3782020Assets 2021: $228,561Liabilities 2021: $383Net Assets 2021: $228,1782021Assets 2022: $224,370Liabilities 2022: $562Net Assets 2022: $223,8082022Assets 2023: $192,530Liabilities 2023: $516Net Assets 2023: $192,0142023Assets 2024: $214,960Net Assets 2024: $214,9602024

Highlighted filing

2024

Assets$214,960
Liabilities-
Net Assets$214,960
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $60,606Expenses 2011: $64,630Net Income 2011: -$4,0242011Revenue 2012: $63,762Expenses 2012: $56,957Net Income 2012: $6,8052012Revenue 2013: $64,268Expenses 2013: $63,582Net Income 2013: $6862013Revenue 2014: $67,354Expenses 2014: $57,124Net Income 2014: $10,2302014Revenue 2015: $65,689Expenses 2015: $60,172Net Income 2015: $5,5172015Revenue 2016: $74,725Expenses 2016: $67,903Net Income 2016: $6,8222016Revenue 2017: $81,376Expenses 2017: $65,735Net Income 2017: $15,6412017Revenue 2018: $92,007Expenses 2018: $71,939Net Income 2018: $20,0682018Revenue 2019: $87,488Expenses 2019: $67,453Net Income 2019: $20,0352019Revenue 2020: $90,815Expenses 2020: $110,023Net Income 2020: -$19,2082020Revenue 2021: $77,670Expenses 2021: $86,734Net Income 2021: -$9,0642021Revenue 2022: $79,582Expenses 2022: $83,952Net Income 2022: -$4,3702022Revenue 2023: $88,302Expenses 2023: $120,096Net Income 2023: -$31,7942023Revenue 2024: $118,047Expenses 2024: $95,101Net Income 2024: $22,9462024

Highlighted filing

2024

Revenue$118,047
Expenses$95,101
Net Income$22,946
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$214,960
Liabilities
-
Net assets
$214,960
Revenue
$118,047
Expenses
$95,101
Net income
$22,946
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.15$2.15$1.18$0.95$0.23
2023Detailed filing. Detailed filing data is available for this year.$1.93$0.01$1.92$0.88$1.20$0.32
2022Detailed filing. Detailed filing data is available for this year.$2.24$0.01$2.24$0.80$0.84$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.28$0.78$0.87$0.09
2020Summary only. Only limited summary data is available for this year.$2.38$0.00$0.91$1.10$0.19
2019Summary only. Only limited summary data is available for this year.$2.57$0.00$0.87$0.67$0.20
2018Summary only. Only limited summary data is available for this year.$2.37$0.00$0.92$0.72$0.20
2017Summary only. Only limited summary data is available for this year.$2.16$0.00$0.81$0.66$0.16
2016Summary only. Only limited summary data is available for this year.$2.01$0.00$0.75$0.68$0.07
2015Summary only. Only limited summary data is available for this year.$1.94$0.00$0.66$0.60$0.06
2014Summary only. Only limited summary data is available for this year.$1.94$0.06$0.67$0.57$0.10
2013Summary only. Only limited summary data is available for this year.$1.89$0.11$0.64$0.64$0.01
2012Summary only. Only limited summary data is available for this year.$1.94$0.16$0.64$0.57$0.07
2011Summary only. Only limited summary data is available for this year.$1.92$0.21$0.61$0.65$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Aug 13, 2025
Return Version
2023v6.0
Gross Receipts
$118,047
Mission and Program Overview

Mission

MUTUAL DITCH COMPANY 501c12

Locate and acquire water and water rights for all purposes for its members.

Program Services

DescriptionGrantsExpenses
MUTUAL DITCH COMPANY--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JASON GUTHRIEPresident-$0--
KEITH WATKINSVice President-$0--
ROBERT MAILANDSecretary/Treas-$0--
Filing and Contact Details

Filer

Filer Name
South Tule Independent Ditch Company
EIN
94-0881560
Phone
5593331665
Address
P O BOX 1270, PORTERVILLE, CA 93258

Signing Officer

Name
Jason Guthrie
Title
President
Signed
2025-08-13
Discuss with paid preparer
Yes

Preparer

Firm
Adair & Evans An Accountancy Corporation
Address
111 E Kern, Tulare, CA 93274
Preparer
Timothy A Dodson CPA
Phone
5596880655
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1629”

Other Expenses.1008

“Interest $156”

Other Expenses.1009

“Depreciation $3255”

Other Expenses.1012

“Insurance $14823”

Other Expenses.1

“Repairs & maintenance $10242”

Other Expenses.2

“LICENSES & PERMITS $3151”

Other Expenses.3

“UTILITIES $2218”

Other Expenses.4

“PROPERTY TAXES $1788”

Other Expenses.5

“SUPPLIES $1752”

Other Expenses.6

“STATE INCOME TAX $800”

Other Expenses.7

“BANK CHARGES $689”

Other Assets.1004

“Miscellaneous - Beginning $28053 Miscellaneous - Ending $28053”

Other Assets.1005

“Accounts Receivable - Beginning $11366 Accounts Receivable - Ending $11490”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $2291 Prepaid Expenses and Deferred Charges - Ending $800”

Other Assets.1

“INVESTMENT AG WEST - Beginning $1000 INVESTMENT AG WEST - Ending $1000”

Other Assets.2

“FORFEITED STOCK - Beginning $1000 FORFEITED STOCK - Ending $1000”

Other Assets.3

“APPRAISAL SURPLUS - Beginning $72000 APPRAISAL SURPLUS - Ending $72000”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $516 Accounts Payable and Accrued Expenses - Ending $0”

Raw XML Appendix139 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JASON GUTHRIE
IRS990EZ/BooksInCareOfDetail/PhoneNum05593331665
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1270
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PORTERVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd093258
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04691
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031743
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt022946
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt015447
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0192530
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0214960
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0118047
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01000
IRS990EZ/LandAndBuildingsGrp/BOYAmt072129
IRS990EZ/LandAndBuildingsGrp/EOYAmt068874
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0117047
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0192014
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0214960
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0192014
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0214960
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JASON GUTHRIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KEITH WATKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROBERT MAILAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary/Treas
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0115710
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0114343
IRS990EZ/OtherExpensesTotalAmt040503
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LOCATE AND ACQUIRE WATER AND WATER RIGHTS FOR ALL PURPOSES FOR ITS MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MUTUAL DITCH COMPANY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt039151
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0516
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt095101
IRS990EZ/TotalRevenueAmt0118047
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1629
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Interest $156
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $3255
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $14823
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIRS & MAINTENANCE $10242
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LICENSES & PERMITS $3151
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UTILITIES $2218
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROPERTY TAXES $1788
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUPPLIES $1752
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9STATE INCOME TAX $800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BANK CHARGES $689
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Miscellaneous - Beginning $28053 Miscellaneous - Ending $28053
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Accounts Receivable - Beginning $11366 Accounts Receivable - Ending $11490
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Prepaid Expenses and Deferred Charges - Beginning $2291 Prepaid Expenses and Deferred Charges - Ending $800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14INVESTMENT AG WEST - Beginning $1000 INVESTMENT AG WEST - Ending $1000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15FORFEITED STOCK - Beginning $1000 FORFEITED STOCK - Ending $1000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16APPRAISAL SURPLUS - Beginning $72000 APPRAISAL SURPLUS - Ending $72000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Accounts Payable and Accrued Expenses - Beginning $516 Accounts Payable and Accrued Expenses - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Assets.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON GUTHRIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH TULE INDEPENDENT DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0940881560
ReturnHeader/Filer/PhoneNum05593331665
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 1270
ReturnHeader/Filer/USAddress/CityNm0PORTERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093258
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770042051
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Adair & Evans An Accountancy Corporation
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 E Kern
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tulare
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093274
ReturnHeader/PreparerPersonGrp/PhoneNum05596880655
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Timothy A Dodson CPA
ReturnHeader/ReturnTs02025-08-13T13:07:51-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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