Liabilities / Assets
6th percentile
Tied with the lowest-debt nonprofits in its peer group.
West Almanor Mutual Water Company
EIN 94-2300982 • 501(c)12 • Chester, CA
Profile
Maintain water system and deliver potable domestic water to the lots and residences of 695 shareholder members. Includes required water laboratory testing, maintanence of wells, pumping equipment, water storage tanks, mainlines, valves and laterals.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
6th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$1,762,959
Up $166,835 (+10%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$1,762,959
Up $166,835 (+10%) from 2023
Revenue
Up$480,530
Up $63,190 (+15%) from 2023
Expenses
Up$313,695
Up $37,669 (+14%) from 2023
Net Income
Up$166,835
Up $25,521 (+18%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,762,959
- Liabilities
- $0
- Net assets
- $1,762,959
- Revenue
- $480,530
- Expenses
- $313,695
- Net income
- $166,835
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 20, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $480,530
Mission and Program Overview
Mission
Maintain water system and deliver potable domestic water to the lots and residences of 689 shareholder members. Includes required water laboratory testing, maintanence of wells, pumping equipment, water storage tanks, mainlines, valves and laterals.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,576,980 | $1,743,815 | ▲ $166,835 |
| Investments in Publicly Traded Securities | $305,168 | $818,467 | ▲ $513,299 |
| Land, Buildings, and Equipment, Net | $482,362 | $491,435 | ▲ $9,073 |
| Investments Other Securities | $331,043 | $350,055 | ▲ $19,012 |
| Savings and Temporary Cash Investments | $448,282 | $67,182 | ▼ $381,100 |
| Cash and Non-Interest-Bearing Accounts | $11,491 | $35,820 | ▲ $24,329 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $18,449 | $18,449 | → $0 |
| Accounts Receivable | $17,778 | - | - |
| Cap Stk Tr Prin Current Funds | $695 | $695 | → $0 |
| Total Assets | $1,596,124 | $1,762,959 | ▲ $166,835 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,596,124 | $1,762,959 | ▲ $166,835 |
| Total Liabilities and Net Assets / Fund Balance | $1,596,124 | $1,762,959 | ▲ $166,835 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $386,377 | $363,692 | $750,069 |
| Equipment | $37,006 | $239,312 | $276,318 |
| Buildings | $68,052 | $20,633 | $88,685 |
| Other Securities | $350,055 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Dale Bornhorst | President |
| Mark Madison | Director |
| Jim Smith | Secretary |
| David N Nissim | Treasurer |
| Julie Cannon | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $426,428
- Investment Income
- $54,102
- Other Revenue
- $0
- Change in Net Assets
- $166,835
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $313,695 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $83,272 | - | - | $83,272 |
| Depreciation Depletion | $46,177 | - | - | $46,177 |
| Fees for Services Accounting | $36,422 | - | - | $36,422 |
| Insurance | $8,903 | - | - | $8,903 |
| All Other Expenses | $4,496 | - | - | $4,496 |
| Office Expenses | $3,635 | - | - | $3,635 |
| Information Technology | $3,221 | - | - | $3,221 |
| Other Expenses | $2,612 | - | - | $2,612 |
| Total Functional Expenses | $313,695 | $0 | $0 | $313,695 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- 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
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Page 6, Part VI, Line 3
“West almanor mutual water company has delegated daily system operation including system maintenance and repairs to durkin construction co. West almanor mutual water company contracts with cgm professional services to provide bookkeeping and clerical services and day to day office administration.”
Form 990, Page 6, Part VI, Line 6
“West almanor mutual water company has 687 members.”
Form 990, Page 6, Part VI, Line 7A
“Upon purchase, property owners receive one membership per lot owned. Directors on the board of directors of the corporation are elected by the members who have one vote per each membership owned.”
Form 990, Page 6, Part VI, Line 7B
“The membership elect the board of directors and may vote on changes to the bylaws of the corporation. The members of the governing board (directors) make all decisions relative to the daily operation of the system, rate setting and expenditures of the corporation with guidance provided by the operations manager and the accounting manager.”
Form 990, Page 6, Part VI, Line 11B
“Form 990 is prepared from financial statements distributed to and reviewed by the corporation's board of directors. Form 990 is reviewed and signed by board treasurer or board president.”
Form 990, Page 6, Part VI, Line 15A
“No compensation or benefits are provided to individuals serving on the board of directors. A contract exists with the firm providing maintenance and repair of the sytem with a monthly fee of 4,900”
Form 990, Page 6, Part VI, Line 19
“Posted on the water company website or by request from the water company office.”
Filing and Contact Details
Filer
- Filer Name
- West Almanor Mutual Water Company
- EIN
- 94-2300982
- Phone
- 5308160732
- Address
- PO BOX 1640, CHESTER, CA 96020
Signing Officer
- Name
- David N Nissim
- Title
- Treasurer
- Phone
- 5308160732
- Signed
- 2025-08-20
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dale Bornhorst
- Formed
- 1974
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Singletonauman Pc
- Address
- PO BOX 795, CHESTER, CA 96020
- Preparer
- Robin L Schumacher
- Phone
- 5303227040
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Maintain water system and deliver potable domestic water to the lots and residences of 689 shareholder members. Includes required water laboratory testing, maintanence of wells, pumping equipment, water storage tanks, mainlines, valves and laterals.”
Form 990, Page 1, Part I, Line 6
“All five members serving on the board of directors are volunteers. Additional volunteers assist from time to time with company website maintenance, annual meeting administration and organization mailings.”
Form 990, Part IX, Line 11G
“Laboratory testing 3,291 0 0 laboratory testing 745 0 0 system repairs 14,457 0 0 maintenance contract 58,800 0 0 reserve study 2,095 0 0 scada service contract 2,072 0 0 snow removal 1,812 0 0 total 83,272 0 0”
Form 990, Part XI, Line 9
“ROUNDING 0”
Raw XML Appendix324 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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 17778 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MAINTAIN WATER SYSTEM AND DELIVER POTABLE DOMESTIC WATER TO THE LOTS AND RESIDENCES OF 689 SHAREHOLDER MEMBERS. INCLUDES REQUIRED WATER LABORATORY TESTING, MAINTANENCE OF WELLS, PUMPING EQUIPMENT, WATER STORAGE TANKS, MAINLINES, VALVES AND LATERALS. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4496 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4496 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CGM PROFESSIONAL SERVICES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5308160732 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 177 LAW DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHESTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96020 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 695 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 695 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 11491 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 35820 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 54102 |
| IRS990/CYOtherExpensesAmt | 0 | 313695 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 426428 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 166835 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 313695 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 480530 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 46177 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 46177 |
| IRS990/Desc | 0 | MAINTAINED WATER SYSTEM AND DELIVERED AN UNINTERRUPTED SAFE SUPPLY OF POTABLE WATER TO 687 MEMBER OWNERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 36422 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 36422 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 83272 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 83272 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DALE BORNHORST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JULIE CANNON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID N NISSIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JIM SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARK MADISON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1974 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 480530 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 3221 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3221 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8903 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8903 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 54102 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 54102 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 331043 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 350055 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 305168 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 818467 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 623637 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 482362 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 491435 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1115072 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 426428 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MAINTAIN WATER SYSTEM AND DELIVER POTABLE DOMESTIC WATER TO THE LOTS AND RESIDENCES OF 689 SHAREHOLDER MEMBERS. INCLUDES REQUIRED WATER LABORATORY TESTING, MAINTANENCE OF WELLS, PUMPING EQUIPMENT, WATER STORAGE TANKS, MAINLINES, VALVES AND LATERALS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1596124 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1762959 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3635 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3635 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | ELECTRICITY-PUMPING COST |
| IRS990/OtherExpensesGrp/Desc | 1 | PERMITS & LICENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | TAXES-CA FRANCHISE |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 88914 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25105 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 10938 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2612 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 88914 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25105 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10938 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2612 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 54102 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 18449 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 18449 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DALE BORNHORST |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ANNUAL WATER ASSESSMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | WATER USEAGE SURCHARGE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | GROUND WATER ASSESSMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | TRANSFER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | WATER SHUT OFF/ON |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 242572 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 146897 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 26680 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2607 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 2002 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 242572 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 146897 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 26680 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2607 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 2002 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ASSUMED RESPONSIBILITY IN 2024 FOR GROUND WATER MONITORING, INCLUDING ANNUAL PERMIT FEE TO DEPARTMENT OF WATER QUALITY AND LAB TESTING OF GROUND WATER MONITORING WELLS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 36552 |
| IRS990/PYOtherExpensesAmt | 0 | 276026 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 380788 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 141314 |
| IRS990/PYTotalExpensesAmt | 0 | 276026 |
| IRS990/PYTotalRevenueAmt | 0 | 417340 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 166835 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1576980 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1743815 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 448282 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 67182 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 68052 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 20633 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 88685 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 37006 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 239312 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 276318 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 386377 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 363692 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 750069 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 350055 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | VANGUARD BAL INDEX FUND |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 491435 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 350055 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MAINTAIN WATER SYSTEM AND DELIVER POTABLE DOMESTIC WATER TO THE LOTS AND RESIDENCES OF 689 SHAREHOLDER MEMBERS. INCLUDES REQUIRED WATER LABORATORY TESTING, MAINTANENCE OF WELLS, PUMPING EQUIPMENT, WATER STORAGE TANKS, MAINLINES, VALVES AND LATERALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL FIVE MEMBERS SERVING ON THE BOARD OF DIRECTORS ARE VOLUNTEERS. ADDITIONAL VOLUNTEERS ASSIST FROM TIME TO TIME WITH COMPANY WEBSITE MAINTENANCE, ANNUAL MEETING ADMINISTRATION AND ORGANIZATION MAILINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | WEST ALMANOR MUTUAL WATER COMPANY HAS DELEGATED DAILY SYSTEM OPERATION INCLUDING SYSTEM MAINTENANCE AND REPAIRS TO DURKIN CONSTRUCTION CO. WEST ALMANOR MUTUAL WATER COMPANY CONTRACTS WITH CGM PROFESSIONAL SERVICES TO PROVIDE BOOKKEEPING AND CLERICAL SERVICES AND DAY TO DAY OFFICE ADMINISTRATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WEST ALMANOR MUTUAL WATER COMPANY HAS 687 MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON PURCHASE, PROPERTY OWNERS RECEIVE ONE MEMBERSHIP PER LOT OWNED. DIRECTORS ON THE BOARD OF DIRECTORS OF THE CORPORATION ARE ELECTED BY THE MEMBERS WHO HAVE ONE VOTE PER EACH MEMBERSHIP OWNED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE MEMBERSHIP ELECT THE BOARD OF DIRECTORS AND MAY VOTE ON CHANGES TO THE BYLAWS OF THE CORPORATION. THE MEMBERS OF THE GOVERNING BOARD (DIRECTORS) MAKE ALL DECISIONS RELATIVE TO THE DAILY OPERATION OF THE SYSTEM, RATE SETTING AND EXPENDITURES OF THE CORPORATION WITH GUIDANCE PROVIDED BY THE OPERATIONS MANAGER AND THE ACCOUNTING MANAGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FORM 990 IS PREPARED FROM FINANCIAL STATEMENTS DISTRIBUTED TO AND REVIEWED BY THE CORPORATION'S BOARD OF DIRECTORS. FORM 990 IS REVIEWED AND SIGNED BY BOARD TREASURER OR BOARD PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NO COMPENSATION OR BENEFITS ARE PROVIDED TO INDIVIDUALS SERVING ON THE BOARD OF DIRECTORS. A CONTRACT EXISTS WITH THE FIRM PROVIDING MAINTENANCE AND REPAIR OF THE SYTEM WITH A MONTHLY FEE OF 4,900 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | POSTED ON THE WATER COMPANY WEBSITE OR BY REQUEST FROM THE WATER COMPANY OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | LABORATORY TESTING 3,291 0 0 LABORATORY TESTING 745 0 0 SYSTEM REPAIRS 14,457 0 0 MAINTENANCE CONTRACT 58,800 0 0 RESERVE STUDY 2,095 0 0 SCADA SERVICE CONTRACT 2,072 0 0 SNOW REMOVAL 1,812 0 0 TOTAL 83,272 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | ROUNDING 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1596124 |
| IRS990/TotalAssetsEOYAmt | 0 | 1762959 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1596124 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1762959 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 313695 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 313695 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1596124 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1762959 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5670 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 5670 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 426428 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 54102 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 426428 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 480530 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1596124 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1762959 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 922 LONG IRON DRIVE |
| IRS990/USAddress/CityNm | 0 | CHESTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 96020 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WESTALMANORWATER.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID N NISSIM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5308160732 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WEST ALMANOR MUTUAL WATER COMPANY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 942300982 |
| ReturnHeader/Filer/PhoneNum | 0 | 5308160732 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1640 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96020 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 753179488 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SINGLETONAUMAN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 795 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96020 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5303227040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBIN L SCHUMACHER |
| ReturnHeader/ReturnTs | 0 | 2025-08-28T18:20:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.