Civic Intelligence

Elk Bayou Ditch Company

EIN 94-2637067 • 501(c)12 • Farmersville, CA

View Organization Page

Profile

Furnish water to stockholders

PO Box 366Farmersville, CA 93223

n/A

Siviq Scores

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

Liabilities / Assets

87th percentile

0.54x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

1.39x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

65th percentile

15%

Higher net margin than 65% 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

48th percentile

-0.3%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

70th percentile

11%

Faster revenue growth than 70% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$231,408

Up $32,471 (+16%) from 2023

Liabilities

Down

$95,658

Down $12,000 (-11%) from 2023

Net Assets

Up

$135,750

Up $44,471 (+49%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin65th percentile

Revenue

Up

$109,165

Up $31,865 (+41%) from 2023

Expenses

Down

$64,694

Down $1,188 (-1.8%) from 2023

Net Income

Up

$44,471

Up $33,053 (+289%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$300K$200K$100K$0Assets 2011: $190,793Liabilities 2011: $153,956Net Assets 2011: $36,8372011Assets 2012: $201,868Liabilities 2012: $157,276Net Assets 2012: $44,5922012Assets 2013: $196,413Liabilities 2013: $157,302Net Assets 2013: $39,1112013Assets 2014: $222,798Liabilities 2014: $144,833Net Assets 2014: $77,9652014Assets 2015: $203,194Liabilities 2015: $132,833Net Assets 2015: $70,3612015Assets 2016: $200,881Liabilities 2016: $132,025Net Assets 2016: $68,8562016Assets 2017: $209,936Liabilities 2017: $132,058Net Assets 2017: $77,8782017Assets 2018: $210,974Liabilities 2018: $132,058Net Assets 2018: $78,9162018Assets 2019: $197,266Liabilities 2019: $119,658Net Assets 2019: $77,6082019Assets 2020: $187,782Liabilities 2020: $119,658Net Assets 2020: $68,1242020Assets 2021: $188,798Liabilities 2021: $119,657Net Assets 2021: $69,1412021Assets 2022: $199,519Liabilities 2022: $119,658Net Assets 2022: $79,8612022Assets 2023: $198,937Liabilities 2023: $107,658Net Assets 2023: $91,2792023Assets 2024: $231,408Liabilities 2024: $95,658Net Assets 2024: $135,7502024

Highlighted filing

2024

Assets$231,408
Liabilities$95,658
Net Assets$135,750
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

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

$150K$100K$50K$0-$50KExpenses 2011: $63,8362011Expenses 2012: $34,9132012Revenue 2013: $23,257Expenses 2013: $28,738Net Income 2013: -$5,4812013Revenue 2014: $48,593Expenses 2014: $9,739Net Income 2014: $38,8542014Revenue 2015: $278Expenses 2015: $7,882Net Income 2015: -$7,6042015Revenue 2016: $24,717Expenses 2016: $26,222Net Income 2016: -$1,5052016Revenue 2017: $25,216Expenses 2017: $15,810Net Income 2017: $9,4062017Revenue 2018: $22,876Expenses 2018: $21,838Net Income 2018: $1,0382018Revenue 2019: $17,904Expenses 2019: $19,212Net Income 2019: -$1,3082019Revenue 2020: $49,068Expenses 2020: $58,552Net Income 2020: -$9,4842020Revenue 2021: $75,233Expenses 2021: $74,216Net Income 2021: $1,0172021Revenue 2022: $69,434Expenses 2022: $58,714Net Income 2022: $10,7202022Revenue 2023: $77,300Expenses 2023: $65,882Net Income 2023: $11,4182023Revenue 2024: $109,165Expenses 2024: $64,694Net Income 2024: $44,4712024

Highlighted filing

2024

Revenue$109,165
Expenses$64,694
Net Income$44,471
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$231,408
Liabilities
$95,658
Net assets
$135,750
Revenue
$109,165
Expenses
$64,694
Net income
$44,471
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.31$0.96$1.36$1.09$0.65$0.44
2023Detailed filing. Detailed filing data is available for this year.$1.99$1.08$0.91$0.77$0.66$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.00$1.20$0.80$0.69$0.59$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.89$1.20$0.69$0.75$0.74$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.88$1.20$0.68$0.49$0.59$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.97$1.20$0.78$0.18$0.19$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.11$1.32$0.79$0.23$0.22$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.10$1.32$0.78$0.25$0.16$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.01$1.32$0.69$0.25$0.26$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.03$1.33$0.70$0.00$0.08$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.23$1.45$0.78$0.49$0.10$0.39
2013Detailed filing. Detailed filing data is available for this year.$1.96$1.57$0.39$0.23$0.29$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$1.57$0.45$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$1.54$0.37$0.64
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
$109,165
Mission and Program Overview

Mission

Furnish water to stockholders

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$91,279$135,750▲ $44,471
Cash and Non-Interest-Bearing Accounts$11,737$44,208▲ $32,471
Land, Buildings, and Equipment, Net$600$600→ $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$198,937$231,408▲ $32,471
Other Assets Total$186,600$186,600→ $0
Liabilities
Unsecured Notes Loans Payable$107,600$95,600▼ $12,000
Other Liabilities$58$58→ $0
Total Liabilities$107,658$95,658▼ $12,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$91,279$135,750▲ $44,471
Total Liabilities and Net Assets / Fund Balance$198,937$231,408▲ $32,471

Asset Categories

AssetBook ValueDepreciationBasis
Land$600-$600
Other Assets Org$33,000--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Joe V Cardoza IiiPresident
Brian WatteVice President
Jay Te VeldeDirector
Ken CurtiDirector
Mark HoffmanDirector
James SilvaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$109,165
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$44,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,694
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$15,736--$15,736
Insurance$5,669--$5,669
Fees for Services Accounting$645--$645
Other Expenses$244--$244
Total Functional Expenses$64,694$0$0$64,694
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jay Te VeldeDirectorAssessment IncomeNo$18,734
Ken CurtiDirectorAssessment IncomeNo$14,554
Brian WatteDirectorAssessment IncomeNo$14,174
Joe V Cardoza IiiDirectorAssessment IncomeNo$8,056

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Assessments$57
Rounding$1
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
Elk Bayou Ditch Company
EIN
94-2637067
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
6
Independent Board Members
6
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

Statement Note 1

“Elk bayou 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 Appendix354 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/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0FURNISH WATER TO STOCKHOLDERS
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
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/BOYAmt011737
IRS990/CashNonInterestBearingGrp/EOYAmt044208
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/CYOtherExpensesAmt064694
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0109165
IRS990/CYRevenuesLessExpensesAmt044471
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt064694
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0109165
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0TRANSPORTATION OF WATER FOR STOCKHOLDERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/ExpenseAmt064694
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0645
IRS990/FeesForServicesAccountingGrp/TotalAmt0645
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/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE V CARDOZA III
IRS990/Form990PartVIISectionAGrp/PersonNm1BRIAN WATTE
IRS990/Form990PartVIISectionAGrp/PersonNm2MARK HOFFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3JAY TE VELDE
IRS990/Form990PartVIISectionAGrp/PersonNm4KEN CURTI
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES SILVA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0109165
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt05669
IRS990/InsuranceGrp/TotalAmt05669
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/BOYAmt0600
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0600
IRS990/LandBldgEquipCostOrOtherBssAmt0600
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0109165
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FURNISH WATER TO STOCKHOLDERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt091279
IRS990/NetAssetsOrFundBalancesEOYAmt0135750
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt015736
IRS990/OfficeExpensesGrp/TotalAmt015736
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0186600
IRS990/OtherAssetsTotalGrp/EOYAmt0186600
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0ASSESSMENTS
IRS990/OtherExpensesGrp/Desc1TAXES
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt041600
IRS990/OtherExpensesGrp/ProgramServicesAmt1800
IRS990/OtherExpensesGrp/ProgramServicesAmt2244
IRS990/OtherExpensesGrp/TotalAmt041600
IRS990/OtherExpensesGrp/TotalAmt1800
IRS990/OtherExpensesGrp/TotalAmt2244
IRS990/OtherLiabilitiesGrp/BOYAmt058
IRS990/OtherLiabilitiesGrp/EOYAmt058
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/RelatedOrExemptFuncIncomeAmt0109165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0109165
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt065882
IRS990/PYProgramServiceRevenueAmt077300
IRS990/PYRevenuesLessExpensesAmt011418
IRS990/PYTotalExpensesAmt065882
IRS990/PYTotalRevenueAmt077300
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt044471
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt091279
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0135750
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0600
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0153600
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt133000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0STOCK - CONS. PEOPLES DITCH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1STOCK - PEOPLES DITCH COMPANY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt057
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID ASSESSMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0600
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0186600
IRS990ScheduleD/TotalLiabilityAmt058
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JOE V CARDOZA III
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JAY TE VELDE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2KEN CURTI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3BRIAN WATTE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt08056
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt118734
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt214554
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt314174
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ASSESSMENT INCOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1ASSESSMENT INCOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2ASSESSMENT INCOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3ASSESSMENT INCOME
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/ExplanationTxt3ELK BAYOU 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/FormAndLineReferenceDesc3Statement Note 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0198937
IRS990/TotalAssetsEOYAmt0231408
IRS990/TotalAssetsGrp/BOYAmt0198937
IRS990/TotalAssetsGrp/EOYAmt0231408
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt064694
IRS990/TotalFunctionalExpensesGrp/TotalAmt064694
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0107658
IRS990/TotalLiabilitiesEOYAmt095658
IRS990/TotalLiabilitiesGrp/BOYAmt0107658
IRS990/TotalLiabilitiesGrp/EOYAmt095658
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt091279
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0135750
IRS990/TotalProgramServiceExpensesAmt064694
IRS990/TotalProgramServiceRevenueAmt0109165
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0109165
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0109165
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0198937
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0231408
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0107600
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt095600
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 366
IRS990/USAddress/CityNm0FARMERSVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093223
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
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/BusinessNameLine1Txt0ELK BAYOU DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0ELKB
ReturnHeader/Filer/EIN0942637067
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/ReturnTs02025-02-25T09:31:16-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.