Civic Intelligence

Lake Siskiyou Mutual Water Company

EIN 94-2674083 • 501(c)12 • MT Shasta, CA

Profile

The purpose of the association shall be to provide for the management, maintenance and development of the water and sewer systems of the subdivision.

PO Box 1381MT Shasta, CA 96067

n/A

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.01x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

60th percentile

10%

Higher net margin than 60% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$6,803

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

80th percentile

12%

Faster asset growth than 80% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

3.6%

Faster revenue growth than 55% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$191,728

Up $20,626 (+12%) from 2023

Liabilities

Up

$2,595

Up $974 (+60%) from 2023

Net Assets

Up

$189,133

Up $19,652 (+12%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin60th percentile

Revenue

Up

$188,684

Up $6,627 (+3.6%) from 2023

Expenses

Down

$169,032

Down $7,482 (-4.2%) from 2023

Net Income

Up

$19,652

Up $14,109 (+255%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$300K$200K$100K$0Assets 2010: $168,568Liabilities 2010: $44,5722010Assets 2011: $159,638Liabilities 2011: $38,111Net Assets 2011: $121,5272011Assets 2012: $183,791Liabilities 2012: $72,619Net Assets 2012: $111,1722012Assets 2013: $172,492Liabilities 2013: $74,838Net Assets 2013: $97,6542013Assets 2014: $166,473Liabilities 2014: $56,208Net Assets 2014: $110,2652014Assets 2015: $162,382Liabilities 2015: $40,383Net Assets 2015: $121,9992015Assets 2016: $156,530Liabilities 2016: $29,871Net Assets 2016: $126,6592016Assets 2017: $160,948Liabilities 2017: $17,725Net Assets 2017: $143,2232017Assets 2018: $169,296Liabilities 2018: $1,503Net Assets 2018: $167,7932018Assets 2019: $181,649Liabilities 2019: $1,056Net Assets 2019: $180,5932019Assets 2020: $191,439Liabilities 2020: $1,001Net Assets 2020: $190,4382020Assets 2021: $201,410Liabilities 2021: $1,639Net Assets 2021: $199,7712021Assets 2022: $163,981Liabilities 2022: $43Net Assets 2022: $163,9382022Assets 2023: $171,102Liabilities 2023: $1,621Net Assets 2023: $169,4812023Assets 2024: $191,728Liabilities 2024: $2,595Net Assets 2024: $189,1332024

Highlighted filing

2024

Assets$191,728
Liabilities$2,595
Net Assets$189,133
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$200K$100K$0-$100KRevenue 2010: $69,680Expenses 2010: $84,185Net Income 2010: -$14,5052010Revenue 2011: $73,020Expenses 2011: $75,489Net Income 2011: -$2,4692011Revenue 2012: $83,610Expenses 2012: $93,965Net Income 2012: -$10,3552012Revenue 2013: $101,791Expenses 2013: $115,309Net Income 2013: -$13,5182013Revenue 2014: $111,262Expenses 2014: $98,651Net Income 2014: $12,6112014Revenue 2015: $111,247Expenses 2015: $99,513Net Income 2015: $11,7342015Revenue 2016: $119,584Expenses 2016: $114,924Net Income 2016: $4,6602016Revenue 2017: $126,275Expenses 2017: $109,711Net Income 2017: $16,5642017Revenue 2018: $125,203Expenses 2018: $100,633Net Income 2018: $24,5702018Revenue 2019: $128,526Expenses 2019: $115,726Net Income 2019: $12,8002019Revenue 2020: $137,132Expenses 2020: $127,287Net Income 2020: $9,8452020Revenue 2021: $138,319Expenses 2021: $128,986Net Income 2021: $9,3332021Revenue 2022: $152,332Expenses 2022: $188,165Net Income 2022: -$35,8332022Revenue 2023: $182,057Expenses 2023: $176,514Net Income 2023: $5,5432023Revenue 2024: $188,684Expenses 2024: $169,032Net Income 2024: $19,6522024

Highlighted filing

2024

Revenue$188,684
Expenses$169,032
Net Income$19,652
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$191,728
Liabilities
$2,595
Net assets
$189,133
Revenue
$188,684
Expenses
$169,032
Net income
$19,652
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.92$0.03$1.89$1.89$1.69$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.02$1.69$1.82$1.77$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$1.52$1.88$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.02$2.00$1.38$1.29$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.01$1.90$1.37$1.27$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.01$1.81$1.29$1.16$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.68$1.25$1.01$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.18$1.43$1.26$1.10$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.30$1.27$1.20$1.15$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.62$0.40$1.22$1.11$1.00$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.66$0.56$1.10$1.11$0.99$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.72$0.75$0.98$1.02$1.15$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.73$1.11$0.84$0.94$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.38$1.22$0.73$0.75$0.02
2010Summary only. Only limited summary data is available for this year.$1.69$0.45$0.70$0.84$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.1
Gross Receipts
$188,684
Mission and Program Overview

Mission

The purpose of the association shall be to provide for the management, maintenance and development of the water and sewer systems of the subdivision.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION ACHIEVED THEIR EXEMPT PURPOSE ACCOMPLISHMENTS AS STATED IN THE MISSION--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS COHENDirector-$6,803-$6,803
JONATHAN GAZAVETreasurer-$0--
CHAD MAXVice President-$0--
STEVEN DIAZPresident-$0--
JOAN SHEPARDSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Lake Siskiyou Mutual Water Company
EIN
94-2674083
Address
PO BOX 1381, MT SHASTA, CA 96067

Signing Officer

Name
Steven Diaz
Title
President
Signed
2025-06-23
Discuss with paid preparer
Yes

Preparer

Firm
Bailey & Millington CPAs Inc
Address
625 Pine Street, Mt Shasta, CA 96067
Preparer
Susan R Bailey
Phone
5309263843
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $200”

Other Expenses.1002

“Office Expenses $482”

Other Expenses.1009

“Depreciation $9951”

Other Expenses.1012

“Insurance $6045”

Other Expenses.1

“UTILITIES $76755”

Other Expenses.2

“Repairs & maintenance $9583”

Other Expenses.3

“TELEPHONE $6013”

Other Expenses.4

“LAB WORK $5730”

Other Expenses.5

“ANSWERING SERVICE $1890”

Other Expenses.6

“Workers compensation ins $1498”

Other Expenses.7

“AUTO $1307”

Other Expenses.8

“Property tax/license $880”

Other Expenses.9

“DUES $552”

Other Expenses.10

“OPERATING SUPPLIES $244”

Other Assets.1003

“Machinery and Equipment - Beginning $91786 Machinery and Equipment - Ending $81835”

Other Assets.1005

“Accounts Receivable - Beginning $12778 Accounts Receivable - Ending $20668”

Total Liabilities.1

“PAYROLL TAXES - Beginning $1621 PAYROLL TAXES - Ending $2595”

Raw XML Appendix142 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BAILEY MILLINGTON
IRS990EZ/BooksInCareOfDetail/PhoneNum05309263843
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0625 PINE STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MOUNT SHASTA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096067
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt066538
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt089225
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt019652
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07720
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0171102
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0191728
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0188684
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0188684
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0169481
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0189133
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0169481
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0189133
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt36803
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JONATHAN GAZAVE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHAD MAX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEVEN DIAZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3THOMAS COHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOAN SHEPARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0104564
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0102503
IRS990EZ/OtherExpensesTotalAmt0121130
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PURPOSE OF THE ASSOCIATION SHALL BE TO PROVIDE FOR THE MANAGEMENT, MAINTENANCE AND DEVELOPMENT OF THE WATER AND SEWER SYSTEMS OF THE SUBDIVISION.
IRS990EZ/PrintingPublicationsPostageAmt0200
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION ACHIEVED THEIR EXEMPT PURPOSE ACCOMPLISHMENTS AS STATED IN THE MISSION
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt039982
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01621
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02595
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0169032
IRS990EZ/TotalRevenueAmt0188684
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $482
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $9951
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $6045
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES $76755
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REPAIRS & MAINTENANCE $9583
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TELEPHONE $6013
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LAB WORK $5730
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ANSWERING SERVICE $1890
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9WORKERS COMPENSATION INS $1498
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10AUTO $1307
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PROPERTY TAX/LICENSE $880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12DUES $552
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13OPERATING SUPPLIES $244
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Machinery and Equipment - Beginning $91786 Machinery and Equipment - Ending $81835
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Accounts Receivable - Beginning $12778 Accounts Receivable - Ending $20668
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16PAYROLL TAXES - Beginning $1621 PAYROLL TAXES - Ending $2595
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN DIAZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE SISKIYOU MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0942674083
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1381
ReturnHeader/Filer/USAddress/CityNm0MT SHASTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096067
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680322191
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bailey & Millington CPAs Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0625 Pine Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mt Shasta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096067
ReturnHeader/PreparerPersonGrp/PhoneNum05309263843
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN R BAILEY
ReturnHeader/ReturnTs02025-06-23T14:21:35-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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