Civic Intelligence

Oakes Ditch Company

EIN 94-1500290 • 501(c)12 • Farmersville, CA

Profile

MUTUAL WATER COMPANY

PO Box 366Farmersville, CA 93223

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.12x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2023

Net Margin

50th percentile

4.8%

Higher net margin than 50% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

51%

Faster asset growth than 95% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

85th percentile

28%

Faster revenue growth than 85% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,515

Down $3,189 (-48%) from 2023

Liabilities

Flat

$800

Flat from 2023

Net Assets

Down

$2,715

Down $3,189 (-54%) from 2023

Revenue

Down

$39,600

Down $7,425 (-16%) from 2023

Expenses

Down

$42,789

Down $1,967 (-4.4%) from 2023

Net Income

Down

-$3,189

Down $5,458 (-241%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0K$6.0K$4.0K$2.0K$0Assets 2011: $5,757Liabilities 2011: $0Net Assets 2011: $5,7572011Assets 2012: $1,495Liabilities 2012: $0Net Assets 2012: $1,4952012Assets 2014: $4,720Liabilities 2014: $0Net Assets 2014: $4,7202014Assets 2015: $1,435Liabilities 2015: $0Net Assets 2015: $1,4352015Assets 2016: $3,972Liabilities 2016: $800Net Assets 2016: $3,1722016Assets 2017: $5,947Liabilities 2017: $800Net Assets 2017: $5,1472017Assets 2018: $4,552Liabilities 2018: $800Net Assets 2018: $3,7522018Assets 2019: $5,692Liabilities 2019: $800Net Assets 2019: $4,8922019Assets 2020: $1,024Liabilities 2020: $800Net Assets 2020: $2242020Assets 2021: $2,097Liabilities 2021: $800Net Assets 2021: $1,2972021Assets 2022: $4,435Liabilities 2022: $800Net Assets 2022: $3,6352022Assets 2023: $6,704Liabilities 2023: $800Net Assets 2023: $5,9042023Assets 2024: $3,515Liabilities 2024: $800Net Assets 2024: $2,7152024

Highlighted filing

2024

Assets$3,515
Liabilities$800
Net Assets$2,715

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2011: $12,600Expenses 2011: $23,818Net Income 2011: -$11,2182011Expenses 2012: $17,9422012Revenue 2014: $12,168Expenses 2014: $15,124Net Income 2014: -$2,9562014Revenue 2015: $14,976Expenses 2015: $18,261Net Income 2015: -$3,2852015Revenue 2016: $16,848Expenses 2016: $15,111Net Income 2016: $1,7372016Revenue 2017: $17,316Expenses 2017: $15,341Net Income 2017: $1,9752017Revenue 2018: $0Expenses 2018: $1,395Net Income 2018: -$1,3952018Revenue 2019: $56,298Expenses 2019: $55,158Net Income 2019: $1,1402019Revenue 2020: $527Expenses 2020: $5,195Net Income 2020: -$4,6682020Revenue 2021: $49,484Expenses 2021: $48,411Net Income 2021: $1,0732021Revenue 2022: $36,735Expenses 2022: $34,397Net Income 2022: $2,3382022Revenue 2023: $47,025Expenses 2023: $44,756Net Income 2023: $2,2692023Revenue 2024: $39,600Expenses 2024: $42,789Net Income 2024: -$3,1892024

Highlighted filing

2024

Revenue$39,600
Expenses$42,789
Net Income-$3,189

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 25, 2025
Return Version
2024v5.0
Gross Receipts
$39,600
Mission and Program Overview

Mission

MUTUAL WATER COMPANY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,904$2,715▼ $3,189
Cash and Non-Interest-Bearing Accounts$5,772$2,583▼ $3,189
Land, Buildings, and Equipment, Net$932$932→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,704$3,515▼ $3,189
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$800$800→ $0
Total Liabilities$800$800→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,904$2,715▼ $3,189
Total Liabilities and Net Assets / Fund Balance$6,704$3,515▼ $3,189

Asset Categories

AssetBook ValueDepreciationBasis
Land$932-$932
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marty ToomeyPresident
Joe CardozaVice President
James SilvaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$39,600
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-3,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,789
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
Office Expenses$10,043--$10,043
All Other Expenses$4,669--$4,669
Insurance$3,618--$3,618
Other Expenses$3,402--$3,402
Fees for Services Accounting$425--$425
Total Functional Expenses$42,789$0$0$42,789
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 6

Shareholders own shares of water stock

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

Made available for review at the annual directors meeting but after the return has been filed

Form 990, Part VI, Section C, Line 19

Available in the organizations corporate office upon request

Filing and Contact Details

Filer

Filer Name
Oakes Ditch Company
EIN
94-1500290
Phone
5597471177
Address
PO BOX 366, FARMERSVILLE, CA 93223

Signing Officer

Name
James Silva
Title
Manager
Signed
2025-02-25
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
3
Independent Board Members
3
Employees
0

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 IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

EQUIPMENT USE: Column (A) - Total = $2053; Column (B) - Program Services = $2053; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

OVERHEAD: Column (A) - Total = $948; Column (B) - Program Services = $948; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

STATE FRANCHISE TAX: Column (A) - Total = $800; Column (B) - Program Services = $800; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

WEED MATERIALS: Column (A) - Total = $868; Column (B) - Program Services = $868; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Statement Note 1

Oakes ditch company is exempt from federal income taxes under internal revenue service code section 501(c)(12) as a mutual water company. This exemption 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 files a form 1120 instead of form 990 and 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 year.during the tax year ended december 31, 2024, non-member gross receipts did not exceed 15 percent of total gross receipts. The company is filing this form 990 in the place of the form 1120 for the december 31, 2024 tax year.although the company does not anticipate having non-member income in excess of 15 percent of its gross receipts in 2025, the company will apply the test again in 2025 to determine its form 990 or form 1120 filing requirements.

Raw XML Appendix333 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0800
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0800
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MUTUAL WATER COMPANY
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04669
IRS990/AllOtherExpensesGrp/TotalAmt04669
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0MAKAYLA SANCHEZ
IRS990/BooksInCareOfDetail/PhoneNum05597471177
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 366
IRS990/BooksInCareOfDetail/USAddress/CityNm0FARMERSVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093223
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt05772
IRS990/CashNonInterestBearingGrp/EOYAmt02583
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt042789
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt039600
IRS990/CYRevenuesLessExpensesAmt0-3189
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt042789
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt039600
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0FURNISH TRANSPORTATION AND DELIVERY OF IRRIGATION WATER TO COMPANY SHAREHOLDERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/ExpenseAmt042789
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0425
IRS990/FeesForServicesAccountingGrp/TotalAmt0425
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0MARTY TOOMEY
IRS990/Form990PartVIISectionAGrp/PersonNm1JOE CARDOZA
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES SILVA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt039600
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt03618
IRS990/InsuranceGrp/TotalAmt03618
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0932
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0932
IRS990/LandBldgEquipCostOrOtherBssAmt0932
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt039600
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MUTUAL WATER COMPANY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05904
IRS990/NetAssetsOrFundBalancesEOYAmt02715
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt010043
IRS990/OfficeExpensesGrp/TotalAmt010043
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0ASSESSMENTS
IRS990/OtherExpensesGrp/Desc1DITCH TENDING
IRS990/OtherExpensesGrp/Desc2STORAGE
IRS990/OtherExpensesGrp/Desc3DITCH MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt010080
IRS990/OtherExpensesGrp/ProgramServicesAmt15520
IRS990/OtherExpensesGrp/ProgramServicesAmt25032
IRS990/OtherExpensesGrp/ProgramServicesAmt33402
IRS990/OtherExpensesGrp/TotalAmt010080
IRS990/OtherExpensesGrp/TotalAmt15520
IRS990/OtherExpensesGrp/TotalAmt25032
IRS990/OtherExpensesGrp/TotalAmt33402
IRS990/OtherRevenueMiscGrp/Desc0PURCHASED WATER
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt039600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt039600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt044756
IRS990/PYProgramServiceRevenueAmt047025
IRS990/PYRevenuesLessExpensesAmt02269
IRS990/PYTotalExpensesAmt044756
IRS990/PYTotalRevenueAmt047025
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-3189
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05904
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02715
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0932
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0932
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0932
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHAREHOLDERS OWN SHARES OF WATER STOCK
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MADE AVAILABLE FOR REVIEW AT THE ANNUAL DIRECTORS MEETING BUT AFTER THE RETURN HAS BEEN FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE IN THE ORGANIZATIONS CORPORATE OFFICE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14EQUIPMENT USE: Column (A) - Total = $2053; Column (B) - Program Services = $2053; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15OVERHEAD: Column (A) - Total = $948; Column (B) - Program Services = $948; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16STATE FRANCHISE TAX: Column (A) - Total = $800; Column (B) - Program Services = $800; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17WEED MATERIALS: Column (A) - Total = $868; Column (B) - Program Services = $868; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18OAKES DITCH COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(12) AS A MUTUAL WATER COMPANY. THIS EXEMPTION 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 FILES A FORM 1120 INSTEAD OF FORM 990 AND 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 YEAR.DURING THE TAX YEAR ENDED DECEMBER 31, 2024, NON-MEMBER GROSS RECEIPTS DID NOT EXCEED 15 PERCENT OF TOTAL GROSS RECEIPTS. THE COMPANY IS FILING THIS FORM 990 IN THE PLACE OF THE FORM 1120 FOR THE DECEMBER 31, 2024 TAX YEAR.ALTHOUGH THE COMPANY DOES NOT ANTICIPATE HAVING NON-MEMBER INCOME IN EXCESS OF 15 PERCENT OF ITS GROSS RECEIPTS IN 2025, THE COMPANY WILL APPLY THE TEST AGAIN IN 2025 TO DETERMINE ITS FORM 990 OR FORM 1120 FILING REQUIREMENTS.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Statement Note 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06704
IRS990/TotalAssetsEOYAmt03515
IRS990/TotalAssetsGrp/BOYAmt06704
IRS990/TotalAssetsGrp/EOYAmt03515
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042789
IRS990/TotalFunctionalExpensesGrp/TotalAmt042789
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0800
IRS990/TotalLiabilitiesEOYAmt0800
IRS990/TotalLiabilitiesGrp/BOYAmt0800
IRS990/TotalLiabilitiesGrp/EOYAmt0800
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05904
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02715
IRS990/TotalProgramServiceExpensesAmt042789
IRS990/TotalProgramServiceRevenueAmt039600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039600
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt039600
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06704
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03515
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 366
IRS990/USAddress/CityNm0FARMERSVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093223
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES SILVA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAKES DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0OAKE
ReturnHeader/Filer/EIN0941500290
ReturnHeader/Filer/PhoneNum05597471177
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 366
ReturnHeader/Filer/USAddress/CityNm0FARMERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093223
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0941683129
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M Green and Company LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0308 South M St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tulare
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093274
ReturnHeader/PreparerPersonGrp/PhoneNum05596887401
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mary L Quillin CPA
ReturnHeader/ReturnTs02025-02-25T09:29:40-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.