Civic Intelligence

Muscoy Mutual Water Company No1

EIN 95-1033260 • 501(c)12 • San Bernardino, CA

View Organization Page

Profile

To maintain, operate and develop the water supply system for the community of Muscoy, California. The company provides service to approximately 1,500 households and 50 commercial and industrial customers.

2167 West DarbySan Bernardino, CA 92407

n/A

Siviq Scores

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

Liabilities / Assets

13th percentile

0.02x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

14th percentile

0.06x

Higher debt load relative to revenue than 14% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Net Margin

7th percentile

-19%

Higher net margin than 7% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$282,700

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Asset Growth

4th percentile

-6.2%

Faster asset growth than 4% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

8.9%

Faster revenue growth than 56% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets13th percentile

Assets

Down

$5,830,336

Down $385,445 (-6.2%) from 2023

Liabilities

Up

$134,906

Up $29,539 (+28%) from 2023

Net Assets

Down

$5,695,430

Down $414,984 (-6.8%) from 2023

Operations
Liabilities / Revenue14th percentileNet Margin7th percentile

Revenue

Up

$2,136,249

Up $173,959 (+8.9%) from 2023

Expenses

Up

$2,551,233

Up $117,146 (+4.8%) from 2023

Net Income

Up

-$414,984

Up $56,813 (+12%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,325,287Liabilities 2010: $68,223Net Assets 2010: $3,257,0642010Assets 2011: $3,499,578Liabilities 2011: $71,612Net Assets 2011: $3,427,9662011Assets 2012: $3,835,142Liabilities 2012: $127,029Net Assets 2012: $3,708,1132012Assets 2013: $4,123,127Liabilities 2013: $144,866Net Assets 2013: $3,978,2612013Assets 2014: $4,604,964Liabilities 2014: $65,429Net Assets 2014: $4,539,5352014Assets 2015: $5,082,120Liabilities 2015: $79,675Net Assets 2015: $5,002,4452015Assets 2016: $5,562,405Liabilities 2016: $88,976Net Assets 2016: $5,473,4292016Assets 2017: $5,861,321Liabilities 2017: $76,552Net Assets 2017: $5,784,7692017Assets 2018: $6,101,553Liabilities 2018: $89,652Net Assets 2018: $6,011,9012018Assets 2019: $6,334,210Liabilities 2019: $60,773Net Assets 2019: $6,273,4372019Assets 2020: $6,687,759Liabilities 2020: $71,571Net Assets 2020: $6,616,1882020Assets 2021: $6,897,516Liabilities 2021: $99,144Net Assets 2021: $6,798,3722021Assets 2022: $6,671,561Liabilities 2022: $89,350Net Assets 2022: $6,582,2112022Assets 2023: $6,215,781Liabilities 2023: $105,367Net Assets 2023: $6,110,4142023Assets 2024: $5,830,336Liabilities 2024: $134,906Net Assets 2024: $5,695,4302024

Highlighted filing

2024

Assets$5,830,336
Liabilities$134,906
Net Assets$5,695,430
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,170,5422010Expenses 2011: $1,265,7892011Revenue 2012: $1,629,281Expenses 2012: $1,349,134Net Income 2012: $280,1472012Revenue 2013: $1,703,540Expenses 2013: $1,433,392Net Income 2013: $270,1482013Revenue 2014: $1,863,020Expenses 2014: $1,301,746Net Income 2014: $561,2742014Revenue 2015: $1,919,921Expenses 2015: $1,457,011Net Income 2015: $462,9102015Revenue 2016: $1,861,300Expenses 2016: $1,390,316Net Income 2016: $470,9842016Revenue 2017: $1,891,992Expenses 2017: $1,580,652Net Income 2017: $311,3402017Revenue 2018: $1,828,019Expenses 2018: $1,600,887Net Income 2018: $227,1322018Revenue 2019: $1,925,205Expenses 2019: $1,663,669Net Income 2019: $261,5362019Revenue 2020: $2,259,126Expenses 2020: $1,916,375Net Income 2020: $342,7512020Revenue 2021: $2,346,514Expenses 2021: $2,164,330Net Income 2021: $182,1842021Revenue 2022: $1,985,325Expenses 2022: $2,201,486Net Income 2022: -$216,1612022Revenue 2023: $1,962,290Expenses 2023: $2,434,087Net Income 2023: -$471,7972023Revenue 2024: $2,136,249Expenses 2024: $2,551,233Net Income 2024: -$414,9842024

Highlighted filing

2024

Revenue$2,136,249
Expenses$2,551,233
Net Income-$414,984
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,830,336
Liabilities
$134,906
Net assets
$5,695,430
Revenue
$2,136,249
Expenses
$2,551,233
Net income
-$414,984
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.83$0.13$5.70$2.14$2.55$0.41
2023Detailed filing. Detailed filing data is available for this year.$6.22$0.11$6.11$1.96$2.43$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.09$6.58$1.99$2.20$0.22
2021Detailed filing. Detailed filing data is available for this year.$6.90$0.10$6.80$2.35$2.16$0.18
2020Detailed filing. Detailed filing data is available for this year.$6.69$0.07$6.62$2.26$1.92$0.34
2019Detailed filing. Detailed filing data is available for this year.$6.33$0.06$6.27$1.93$1.66$0.26
2018Detailed filing. Detailed filing data is available for this year.$6.10$0.09$6.01$1.83$1.60$0.23
2017Detailed filing. Detailed filing data is available for this year.$5.86$0.08$5.78$1.89$1.58$0.31
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.56$0.09$5.47$1.86$1.39$0.47
2015Detailed filing. Detailed filing data is available for this year.$5.08$0.08$5.00$1.92$1.46$0.46
2014Detailed filing. Detailed filing data is available for this year.$4.60$0.07$4.54$1.86$1.30$0.56
2013Detailed filing. Detailed filing data is available for this year.$4.12$0.14$3.98$1.70$1.43$0.27
2012Summary only. Only limited summary data is available for this year.$3.84$0.13$3.71$1.63$1.35$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$0.07$3.43$1.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.07$3.26$1.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.2
Gross Receipts
$2,136,249
Mission and Program Overview

Mission

To maintain, operate and develop the water supply system for the community of Muscoy, California. The company provides service to approximately 1,500 households and 50 commercial and industrial customers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,902,464$5,487,480▼ $414,984
Land, Buildings, and Equipment, Net$4,835,749$4,466,441▼ $369,308
Accounts Receivable$789,917$788,001▼ $1,916
Savings and Temporary Cash Investments$203,791$263,362▲ $59,571
Cap Stk Tr Prin Current Funds$207,950$207,950→ $0
Prepaid Expenses and Deferred Charges$43,191$48,677▲ $5,486
Cash and Non-Interest-Bearing Accounts$69,247$3,531▼ $65,716
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-
Total Assets$6,215,781$5,830,336▼ $385,445
Other Assets Total$273,886$260,324▼ $13,562
Liabilities
Accounts Payable and Accrued Expenses$61,812$75,935▲ $14,123
Other Liabilities$38,868$42,826▲ $3,958
Deferred Revenue$4,687$16,145▲ $11,458
Total Liabilities$105,367$134,906▲ $29,539
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,110,414$5,695,430▼ $414,984
Total Liabilities and Net Assets / Fund Balance$6,215,781$5,830,336▼ $385,445

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,431,691$4,547,039$7,978,730
Other Land Buildings$548,774$1,225,618$1,774,392
Equipment$147,194$319,444$466,638
Land$290,249-$290,249
Buildings$48,533$237,611$286,144
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rudy GarciaPresidentFT$242,500$40,200$282,700
Angel GarciaBoard MemberFT$190,913$30,504$221,417
Kathy HalseySecretaryFT$137,175$34,956$172,131
Albert GarciaVice PresidentFT$104,206$30,504$134,710

Board Members and Trustees

NameTitle
Corey Evans-
Dave BurkittTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
El-Co ContractorsConstruction/RepairsPO Box 9130, San Bernardino, CA 92427$47,335
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,104,756
Investment Income
$263
Other Revenue
$31,230
Change in Net Assets
$-414,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,366,672
Other Expenses$1,184,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$382,294$188,294-$570,588
Other Salaries and Wages$313,945$104,648-$418,593
Depreciation Depletion$375,933--$375,933
Other Employee Benefits$231,398$77,133-$308,531
All Other Expenses$81,528--$81,528
Office Expenses$81,003--$81,003
Payroll Taxes$51,720$17,240-$68,960
Insurance$64,566--$64,566
Other Expenses$45,434--$45,434
Fees for Services Accounting-$18,050-$18,050
Interest$5,217--$5,217
Total Functional Expenses$2,145,868$405,365$0$2,551,233
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
-Family memberConstruction contractorNo$47,335

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
Insurance Contract Payable$42,826
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
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

“Residents who live in the service area of the water company must own a share for each meter assigned.”

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

“A draft copy of the 990 is reviewed by board members before filing with IRS.”

Form 990, Part VI, Section B, Line 12C

“Board members disclose any conflict of interest. If a conflict of interest arises, the board member does not vote on policy.”

Form 990, Part VI, Section B, Line 15B

“Workforce does not include executive management. Highest level employees are the office manager and the maintenance supervisor. Board determines compensation based on what is paid locally for comparable positions.”

Form 990, Part VI, Section C, Line 19

“Documents made available to shareholders upon request at the Company office.”

Filing and Contact Details

Filer

Filer Name
Muscoy Mutual Water Company No1
EIN
95-1033260
Phone
9098872964
Address
2167 West Darby, San Bernardino, CA 92407

Signing Officer

Name
Rudy Garcia
Title
President
Phone
9098872964
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Formed
1927
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
8

Preparer

Firm
Kennedy & Kennedy CPAs
Address
1700 North E Street Suite 201, San Bernardino, CA 92405
Preparer
James N Kennedy
Phone
9098865048
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Management has considered its tax positions and believes that all of the positions taken by the company in its federal and state income tax returns are more likely than not to be sustained upon examination.”

Raw XML AppendixShowing 400 of 441 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.

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IRS990/Desc0Water delivery and system repair and management
IRS990/DescribedInSection501c3Ind0false
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IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01530
IRS990/MissionDesc0To maintain, operate and develop the water supply system for the community of Muscoy, California. The company provides service to approximately 1,500 households and 50 commercial and industrial customers.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt05695430
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt081003
IRS990/OfficeExpensesGrp/TotalAmt081003
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0273886
IRS990/OtherAssetsTotalGrp/EOYAmt0260324
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt077133
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0231398
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0308531
IRS990/OtherExpensesGrp/Desc0Operating Utilities
IRS990/OtherExpensesGrp/Desc1Maintenance Services
IRS990/OtherExpensesGrp/Desc2Operating Supplies
IRS990/OtherExpensesGrp/Desc3Credit Losses
IRS990/OtherExpensesGrp/ProgramServicesAmt0281508
IRS990/OtherExpensesGrp/ProgramServicesAmt1173134
IRS990/OtherExpensesGrp/ProgramServicesAmt258188
IRS990/OtherExpensesGrp/ProgramServicesAmt345434
IRS990/OtherExpensesGrp/TotalAmt0281508
IRS990/OtherExpensesGrp/TotalAmt1173134
IRS990/OtherExpensesGrp/TotalAmt258188
IRS990/OtherExpensesGrp/TotalAmt345434
IRS990/OtherLiabilitiesGrp/BOYAmt038868
IRS990/OtherLiabilitiesGrp/EOYAmt042826
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/BusinessCd1221000
IRS990/OtherRevenueMiscGrp/BusinessCd2221000
IRS990/OtherRevenueMiscGrp/Desc0Delinquent Stock Sales
IRS990/OtherRevenueMiscGrp/Desc1New Service Admin Fee
IRS990/OtherRevenueMiscGrp/Desc2Stock Transfer Fees
IRS990/OtherRevenueMiscGrp/ExclusionAmt09000
IRS990/OtherRevenueMiscGrp/ExclusionAmt114800
IRS990/OtherRevenueMiscGrp/ExclusionAmt25900
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt114800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt25900
IRS990/OtherRevenueTotalAmt031230
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0104648
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0313945
IRS990/OtherSalariesAndWagesGrp/TotalAmt0418593
IRS990/OtherSourcesGrossIncomeAmt01271
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017240
IRS990/PayrollTaxesGrp/ProgramServicesAmt051720
IRS990/PayrollTaxesGrp/TotalAmt068960
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt043191
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048677
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
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IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/BusinessCd4221000
IRS990/ProgramServiceRevenueGrp/Desc0Edison & Health Dept Fees
IRS990/ProgramServiceRevenueGrp/Desc1Line Replacement Fee
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc3Meter Acq./Install Fee
IRS990/ProgramServiceRevenueGrp/Desc4Water Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt050916
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1452700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2320721
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt364000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41199451
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt050916
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1452700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2320721
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt364000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41199451
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01438
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01113956
IRS990/PYOtherRevenueAmt067132
IRS990/PYProgramServiceRevenueAmt01893720
IRS990/PYRevenuesLessExpensesAmt0-471797
IRS990/PYSalariesCompEmpBnftPaidAmt01320131
IRS990/PYTotalExpensesAmt02434087
IRS990/PYTotalRevenueAmt01962290
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-414984
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05902464
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05487480
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0203791
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0263362
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt048533
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0237611
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0286144
IRS990ScheduleD/EquipmentGrp/BookValueAmt0147194
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0319444
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0466638
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0290249
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0290249
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03431691
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04547039
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07978730
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0548774
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01225618
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01774392
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042826
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Insurance Contract Payable
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has considered its tax positions and believes that all of the positions taken by the company in its federal and state income tax returns are more likely than not to be sustained upon examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04466441
IRS990ScheduleD/TotalLiabilityAmt042826
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0190913
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1137175
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2242500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt030504
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt134956
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt240200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Angel Garcia
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Kathy Halsey
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Rudy Garcia
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Board Member
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Secretary
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0221417
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1172131
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2282700
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0El-Co Contractors Inc
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Family member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt047335
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Construction contractor
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Residents who live in the service area of the water company must own a share for each meter assigned.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft copy of the 990 is reviewed by board members before filing with IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members disclose any conflict of interest. If a conflict of interest arises, the board member does not vote on policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Workforce does not include executive management. Highest level employees are the office manager and the maintenance supervisor. Board determines compensation based on what is paid locally for comparable positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents made available to shareholders upon request at the Company office.
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 B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06215781
IRS990/TotalAssetsEOYAmt05830336
IRS990/TotalAssetsGrp/BOYAmt06215781
IRS990/TotalAssetsGrp/EOYAmt05830336
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0405365
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02145868
IRS990/TotalFunctionalExpensesGrp/TotalAmt02551233
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105367
IRS990/TotalLiabilitiesEOYAmt0134906
IRS990/TotalLiabilitiesGrp/BOYAmt0105367
IRS990/TotalLiabilitiesGrp/EOYAmt0134906
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06110414
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05695430
IRS990/TotalOtherCompensationAmt0136164
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt016968
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt016968
IRS990/TotalProgramServiceExpensesAmt02145868
IRS990/TotalProgramServiceRevenueAmt02104756
IRS990/TotalReportableCompFromOrgAmt0674794
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02136249
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06215781
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05830336

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