Civic Intelligence

Partington Mutual Water Company

EIN 94-1644755 • 501(c)12 • Big Sur, CA

Profile

Maintain rural water and roadway system

PO Box 147Big Sur, CA 93920
Siviq Scores

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

Liabilities / Assets

69th percentile

0.11x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.36x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

62nd percentile

13%

Higher net margin than 62% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

63rd percentile

4.1%

Faster asset growth than 63% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

20th percentile

-16%

Faster revenue growth than 20% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$246,211

Up $9,614 (+4.1%) from 2024

Liabilities

Flat

$26,570

Flat from 2024

Net Assets

Up

$219,641

Up $9,614 (+4.6%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin62nd percentile

Revenue

Down

$74,648

Down $14,596 (-16%) from 2024

Expenses

Down

$65,033

Down $3,372 (-4.9%) from 2024

Net Income

Down

$9,615

Down $11,224 (-54%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$300K$200K$100K$0Assets 2011: $44,902Liabilities 2011: $101,9562011Assets 2012: $26,103Liabilities 2012: $122,5732012Assets 2013: $36,996Liabilities 2013: $122,1122013Assets 2014: $30,946Liabilities 2014: $118,6132014Assets 2015: $35,712Liabilities 2015: $55,9362015Assets 2016: $56,779Liabilities 2016: $49,1772016Assets 2017: $43,219Liabilities 2017: $26,5702017Assets 2018: $133,665Liabilities 2018: $26,5702018Assets 2019: $187,412Liabilities 2019: $26,5702019Assets 2020: $206,641Liabilities 2020: $26,5702020Assets 2021: $220,996Liabilities 2021: $26,570Net Assets 2021: $194,4262021Assets 2022: $225,707Liabilities 2022: $26,570Net Assets 2022: $199,1372022Assets 2023: $215,758Liabilities 2023: $26,570Net Assets 2023: $189,1882023Assets 2024: $236,597Liabilities 2024: $26,570Net Assets 2024: $210,0272024Assets 2025: $246,211Liabilities 2025: $26,570Net Assets 2025: $219,6412025

Highlighted filing

2025

Assets$246,211
Liabilities$26,570
Net Assets$219,641
Open 2025 Filing

Operations Trend

Revenue Growth20th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $150,151Expenses 2011: $242,016Net Income 2011: -$91,8652011Revenue 2012: $70,162Expenses 2012: $108,512Net Income 2012: -$38,3502012Revenue 2013: $132,424Expenses 2013: $122,070Net Income 2013: $10,3542013Revenue 2014: $83,093Expenses 2014: $85,644Net Income 2014: -$2,5512014Revenue 2015: $153,966Expenses 2015: $86,523Net Income 2015: $67,4432015Revenue 2016: $98,829Expenses 2016: $71,003Net Income 2016: $27,8262016Revenue 2017: $127,165Expenses 2017: $118,118Net Income 2017: $9,0472017Revenue 2018: $196,049Expenses 2018: $105,603Net Income 2018: $90,4462018Revenue 2019: $122,179Expenses 2019: $68,432Net Income 2019: $53,7472019Revenue 2020: $97,731Expenses 2020: $78,502Net Income 2020: $19,2292020Revenue 2021: $70,368Expenses 2021: $56,013Net Income 2021: $14,3552021Revenue 2022: $68,988Expenses 2022: $64,277Net Income 2022: $4,7112022Revenue 2023: $81,947Expenses 2023: $91,896Net Income 2023: -$9,9492023Revenue 2024: $89,244Expenses 2024: $68,405Net Income 2024: $20,8392024Revenue 2025: $74,648Expenses 2025: $65,033Net Income 2025: $9,6152025

Highlighted filing

2025

Revenue$74,648
Expenses$65,033
Net Income$9,615
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$246,211
Liabilities
$26,570
Net assets
$219,641
Revenue
$74,648
Expenses
$65,033
Net income
$9,615
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.46$0.27$2.20$0.75$0.65$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.27$2.10$0.89$0.68$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.27$1.89$0.82$0.92$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.26$0.27$1.99$0.69$0.64$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.21$0.27$1.94$0.70$0.56$0.14
2020Summary only. Only limited summary data is available for this year.$2.07$0.27$0.98$0.79$0.19
2019Summary only. Only limited summary data is available for this year.$1.87$0.27$1.22$0.68$0.54
2018Summary only. Only limited summary data is available for this year.$1.34$0.27$1.96$1.06$0.90
2017Summary only. Only limited summary data is available for this year.$0.43$0.27$1.27$1.18$0.09
2016Summary only. Only limited summary data is available for this year.$0.57$0.49$0.99$0.71$0.28
2015Summary only. Only limited summary data is available for this year.$0.36$0.56$1.54$0.87$0.67
2014Summary only. Only limited summary data is available for this year.$0.31$1.19$0.83$0.86$0.03
2013Summary only. Only limited summary data is available for this year.$0.37$1.22$1.32$1.22$0.10
2012Summary only. Only limited summary data is available for this year.$0.26$1.23$0.70$1.09$0.38
2011Summary only. Only limited summary data is available for this year.$0.45$1.02$1.50$2.42$0.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 8, 2026
Return Version
2025v4.0
Gross Receipts
$74,648
Mission and Program Overview

Mission

Maintain rural water and roadway system

Program Services

DescriptionGrantsExpenses
MAINTAIN RURAL WATER SYSTEM USED IN COMMON BY 25 MEMBERS; MAINTAIN 2 MILES RURAL ROAD SYSTEM USED IN COMMON BY 25 MEMBERS.$0$59,559
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTINA DiPACIPresident-$0--
KATE HEALEYVice President-$0--
EMMA TILLMANSecretary-$0--
SUSAN FINLEYTreasurer-$0--
LINDA HUBBACKDirector-$0--
DAVID SMILEYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Partington Mutual Water Company
EIN
94-1644755
Phone
8316672956
Address
PO BOX 147, BIG SUR, CA 93920

Signing Officer

Name
Christina DiPaci
Title
President
Phone
3109480169
Signed
2026-03-08
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Property Tax - 917; Insurance - 3896; State tax on interest income - 453; Misc - 65”

Form 990-EZ, Part I, Line 20

“Rounding -1”

Form 990-EZ, Part II, Line 26

“Capital Stock”

Raw XML Appendix136 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0JACI PAPPAS
IRS990EZ/BooksInCareOfDetail/PhoneNum08316672956
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 429
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BIG SUR
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd093920
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0212569
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0222183
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt09615
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt043078
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0236597
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0246211
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt074648
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06373
IRS990EZ/LandAndBuildingsGrp/BOYAmt024028
IRS990EZ/LandAndBuildingsGrp/EOYAmt024028
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0210027
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0219641
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0210027
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0219641
IRS990EZ/OccupancyRentUtltsAndMaintAmt016481
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRISTINA DiPACI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATE HEALEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2EMMA TILLMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SUSAN FINLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LINDA HUBBACK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DAVID SMILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-1
IRS990EZ/OtherExpensesTotalAmt05331
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN RURAL WATER AND ROADWAY SYSTEM
IRS990EZ/PrintingPublicationsPostageAmt0143
IRS990EZ/ProgramServiceRevenueAmt068275
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN RURAL WATER SYSTEM USED IN COMMON BY 25 MEMBERS; MAINTAIN 2 MILES RURAL ROAD SYSTEM USED IN COMMON BY 25 MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt059559
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt026570
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt026570
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt065033
IRS990EZ/TotalProgramServiceExpensesAmt059559
IRS990EZ/TotalRevenueAmt074648
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Property Tax - 917; Insurance - 3896; State tax on interest income - 453; Misc - 65
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Rounding -1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Capital Stock
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Christina DiPaci
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03109480169
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARTINGTON MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0PART
ReturnHeader/Filer/EIN0941644755
ReturnHeader/Filer/PhoneNum08316672956
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 147
ReturnHeader/Filer/USAddress/CityNm0BIG SUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093920
ReturnHeader/ReturnTs02026-03-08T17:30:03-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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