Plumas Mutual Water Company

EIN 94-1239762 • 501(c)12 • Plumas Lake, CA

Plumas Lake, CA

Siviq Scores

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

No value available

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

Source year 2021

No value available

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

Source year 2021

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2021

Higher top officer pay than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2021

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2020 to 2021

-100%

Faster revenue growth than 2% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

Down

Down $553,078 (-100%) from 2020

Liabilities

No earlier filing loaded for comparison.

Net Assets

Down

Down $550,066 (-100%) from 2020

Operations

Liabilities / RevenueScore unavailable Net MarginScore unavailable

Revenue

Down

Down $774,401 (-100%) from 2020

Expenses

No earlier filing loaded for comparison.

Net Income

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

Highlighted filing

2021

Assets$0

Liabilities-

Net Assets$0

Open 2021 Filing

Operations Trend

Revenue Growth2nd percentile

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

Highlighted filing

2021

Revenue$0

Expenses-

Net Income-

Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $0
Liabilities: -
Net assets: $0
Revenue: $0
Expenses: -
Net income: -

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.00		$0.00	$0.00
2020Summary only. Only limited summary data is available for this year.	$5.53	$0.03	$5.50	$7.74	$7.31	$0.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.07	$0.01	$5.06	$3.44	$4.62	$1.18
2018Summary only. Only limited summary data is available for this year.	$6.26	$0.02	$6.24	$6.88	$6.15	$0.73
2017Summary only. Only limited summary data is available for this year.	$5.51	$0.00	$5.51	$2.89	$3.62	$0.73
2016Summary only. Only limited summary data is available for this year.	$6.24	$0.00	$6.24	$0.96	$3.69	$2.73
2015Summary only. Only limited summary data is available for this year.	$8.96	$0.00	$8.96	$4.45	$3.98	$0.47
2014Summary only. Only limited summary data is available for this year.	$7.40	$0.00	$7.40	$5.36	$4.68	$0.68
2013Summary only. Only limited summary data is available for this year.	$1.37	$0.00		$1.94	$1.99	$0.05
2012Summary only. Only limited summary data is available for this year.	$1.42	$0.00		$1.60	$1.60	$0.01
2011Summary only. Only limited summary data is available for this year.	$1.43	$0.00		$1.46	$1.39	$0.07

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2021 to Dec 31, 2021
Signed: Apr 4, 2022
Return Version: 2021v4.0

Mission and Program Overview

Mission

Provide irrigation water to shareholders/farmers of the district

Program Services

Description	Grants	Expenses
THE DISTRICT PROVIDED IRRIGATION WATER TO ITS MEMBERS BY SERVICING AND MAINTAINING THE DISTRICT'S PUMPS AND DITCHES	-	-

Compensation and Service Providers

Top Officer Pay79th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JOSEPH M DANNA	Secretary	-	$0	-	-
STEVE DANNA	President	-	$0	-	-
BRIAN DUNNING	Vice President	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Plumas Mutual Water Company
EIN: 94-1239762
Phone: 5306710855
Address: 1001 FEATHER RIVER BLVD, PLUMAS LAKE, CA 95961

Signing Officer

Name: Steve Danna
Title: President
Signed: 2022-04-04
Discuss with paid preparer: Yes

Preparer

Firm: BERG AND CHATFIELD CPAs INC
Address: 1080 LINCOLN RD, YUBA CITY, CA 95991
Preparer: David M Berg
Phone: 5306710855

Supplemental Narrative

Additional Explanations

Client Note 1

“Client Note 1 - THE ENTITY TERMINATED ITS TAX EXEMPT STATUS EFFECTIVE JANUARY 1, 2021. THE COMPANY HAS FILED FORM 1120 US CORPORATE INCOME TAX RETURN FOR 2021”

Other Assets.1003

“Machinery and Equipment - Beginning $230904 Machinery and Equipment - Ending $0”

Other Assets.1004

“Miscellaneous - Beginning $84384 Miscellaneous - Ending $0”

Other Assets.1005

“Accounts Receivable - Beginning $6405 Accounts Receivable - Ending $0”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $117940 Prepaid Expenses and Deferred Charges - Ending $0”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $3012 Accounts Payable and Accrued Expenses - Ending $0”

Raw XML Appendix130 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
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IRS990EZ/BooksInCareOfDetail/PersonNm	0	DAVID M BERG
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5306710855
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	P O BOX 225
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	YUBA CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	959920225
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	113445
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/FinalReturnInd	0	X
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	553078
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	0
IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	550066
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	550066
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	JOSEPH M DANNA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	STEVE DANNA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	BRIAN DUNNING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Vice President
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	true
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	439633
IRS990EZ/OtherChangesInNetAssetsAmt	0	-550066
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	PROVIDE IRRIGATION WATER TO SHAREHOLDERS/FARMERS OF THE DISTRICT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	THE DISTRICT PROVIDED IRRIGATION WATER TO ITS MEMBERS BY SERVICING AND MAINTAINING THE DISTRICT'S PUMPS AND DITCHES
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	3012
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalRevenueAmt	0	0
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleN/AssetsDistributedInd	0	true
IRS990ScheduleN/AttorneyGeneralNotifiedInd	0	true
IRS990ScheduleN/BondLiabilitiesDischargedInd	0	false
IRS990ScheduleN/BondsOutstandingInd	0	false
IRS990ScheduleN/DirectorOfSuccessorInd	0	true
IRS990ScheduleN/EmployeeOfSuccessorInd	0	false
IRS990ScheduleN/LiabilitiesPaidInd	0	false
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc	0	ENTITY TERMINATED ITS EXEMPT FILING STATUS ONLY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt	0	2021-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN	0	941239762
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt	0	550066
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt	0	CORPORATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt	0	BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt	0	1001 FEATHER RIVER BLVD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm	0	PLUMAS LAKE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd	0	CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd	0	95961
IRS990ScheduleN/OwnerOfSuccessorInd	0	true
IRS990ScheduleN/ReceiveCompensationInd	0	false
IRS990ScheduleN/RequiredToNotifyAGInd	0	true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt	0	THE ORGANIZATION HAS AMENDED ITS ARTICLES OF ORGANIZATION TO TERMINATE ITS TAX EXEMPT STATUS AND BECOME A TAXABLE CORPORATION. FOR 2021, THE ENTITY HAS FILED A FORM 1120. THIS 990 IS THE FINAL RETURN FOR THE EXEMPT STATUS AND HAS NO ACTIVITY FOR 2021.THE CERTIFICATE OF AMENDMENT OF THE ARTICLES OF INCORPORATION FOR PLUMAS WATER COMPANY IS ATTACHED AS A PDF FILE.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Sch N, Part III, Additional Information
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Client Note 1 - THE ENTITY TERMINATED ITS TAX EXEMPT STATUS EFFECTIVE JANUARY 1, 2021. THE COMPANY HAS FILED FORM 1120 US CORPORATE INCOME TAX RETURN FOR 2021
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Machinery and Equipment - Beginning $230904 Machinery and Equipment - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Miscellaneous - Beginning $84384 Miscellaneous - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Accounts Receivable - Beginning $6405 Accounts Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Prepaid Expenses and Deferred Charges - Beginning $117940 Prepaid Expenses and Deferred Charges - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Accounts Payable and Accrued Expenses - Beginning $3012 Accounts Payable and Accrued Expenses - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Total Liabilities.1001
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd	0	FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	2
ReturnHeader/BuildTS	0	2022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	STEVE DANNA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2022-04-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	PLUMAS MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt	0	PLUM
ReturnHeader/Filer/EIN	0	941239762
ReturnHeader/Filer/PhoneNum	0	5306710855
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	1001 FEATHER RIVER BLVD
ReturnHeader/Filer/USAddress/CityNm	0	PLUMAS LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	95961
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	832357618
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	BERG AND CHATFIELD CPAs INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1080 LINCOLN RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	YUBA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	95991
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5306710855
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	DAVID M BERG
ReturnHeader/ReturnTs	0	2022-04-06T08:15:09-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	STEVE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	DANNA
ReturnHeader/TaxPeriodBeginDt	0	2021-01-01
ReturnHeader/TaxPeriodEndDt	0	2021-12-31
ReturnHeader/TaxYr	0	2021