Civic Intelligence

Crestview Mutual Water Company

990 • Fiscal year 2019 • EIN 95-1769813

Dec 01, 2018 to Nov 30, 2019 • Filed on Jun 17, 2020

328 Valley Vista DriveCamarillo, CA 93010

(805) 482-2001

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.27x

Higher debt load relative to assets than 44% of similar nonprofits.

2019 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

40th percentile

1.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

2019 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2019

Net Margin

28th percentile

-2.3%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2019

Asset Growth

95th percentile

31%

Faster asset growth than 95% of similar nonprofits.

2019 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

10th percentile

-9.4%

Faster revenue growth than 10% of similar nonprofits.

2019 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,069,622

Up $1,435,826 (+31%) from 2018

Net Assets

Down

$4,453,907

Down $35,993 (-0.8%) from 2018

Liabilities

Up

$1,615,715

Up $1,471,819 (+1023%) from 2018

Revenue

Down

$1,547,986

Down $161,232 (-9.4%) from 2018

Expenses

Down

$1,583,979

Down $40,115 (-2.5%) from 2018

Net Income

Down

-$35,993

Down $121,117 (-142%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,210,812Liabilities 2010: $111,256Net Assets 2010: $4,099,5562010Assets 2011: $4,079,436Liabilities 2011: $175,648Net Assets 2011: $3,903,7882011Assets 2012: $4,132,071Liabilities 2012: $158,286Net Assets 2012: $3,973,7852012Assets 2013: $4,226,872Liabilities 2013: $125,259Net Assets 2013: $4,101,6132013Assets 2014: $4,382,490Liabilities 2014: $173,253Net Assets 2014: $4,209,2372014Assets 2015: $4,204,413Liabilities 2015: $115,856Net Assets 2015: $4,088,5572015Assets 2016: $4,281,024Liabilities 2016: $120,526Net Assets 2016: $4,160,4982016Assets 2017: $4,563,674Liabilities 2017: $158,899Net Assets 2017: $4,404,7752017Assets 2018: $4,633,796Liabilities 2018: $143,896Net Assets 2018: $4,489,9002018Assets 2019: $6,069,622Liabilities 2019: $1,615,715Net Assets 2019: $4,453,9072019Assets 2020: $6,835,267Liabilities 2020: $1,571,097Net Assets 2020: $5,264,1702020Assets 2021: $6,806,408Liabilities 2021: $1,337,608Net Assets 2021: $5,468,8002021Assets 2022: $7,348,280Liabilities 2022: $1,215,424Net Assets 2022: $6,132,8562022Assets 2023: $5,902,379Liabilities 2023: $201,286Net Assets 2023: $5,701,0932023

Highlighted filing

2019

Assets$6,069,622
Liabilities$1,615,715
Net Assets$4,453,907

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,151,1372010Revenue 2011: $1,009,491Expenses 2011: $1,205,259Net Income 2011: -$195,7682011Expenses 2012: $1,199,6642012Expenses 2013: $1,267,2142013Revenue 2014: $1,612,067Expenses 2014: $1,504,443Net Income 2014: $107,6242014Revenue 2015: $1,400,968Expenses 2015: $1,521,648Net Income 2015: -$120,6802015Revenue 2016: $1,443,668Expenses 2016: $1,371,727Net Income 2016: $71,9412016Revenue 2017: $1,563,672Expenses 2017: $1,319,395Net Income 2017: $244,2772017Revenue 2018: $1,709,218Expenses 2018: $1,624,094Net Income 2018: $85,1242018Revenue 2019: $1,547,986Expenses 2019: $1,583,979Net Income 2019: -$35,9932019Revenue 2020: $2,399,270Expenses 2020: $1,589,007Net Income 2020: $810,2632020Revenue 2021: $2,150,514Expenses 2021: $1,945,884Net Income 2021: $204,6302021Revenue 2022: $2,248,130Expenses 2022: $1,584,074Net Income 2022: $664,0562022Revenue 2023: $1,275,777Expenses 2023: $1,707,538Net Income 2023: -$431,7612023

Highlighted filing

2019

Revenue$1,547,986
Expenses$1,583,979
Net Income-$35,993
Jump To
Filing Snapshot
Filing Period
Dec 1, 2018 to Nov 30, 2019
Signed
Jun 17, 2020
Return Version
2018v3.1
Gross Receipts
$1,547,986
Mission and Program Overview

Mission

tO SUPPLY AND DISTRIBUTE WATER AT COST TO ITS SHAREHOLDERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,952,189$2,993,052▲ $40,863
Cash and Non-Interest-Bearing Accounts$1,015,645$2,401,966▲ $1,386,321
Savings and Temporary Cash Investments$479,401$477,047▼ $2,354
Accounts Receivable$139,842$148,346▲ $8,504
Prepaid Expenses and Deferred Charges$46,719$49,211▲ $2,492
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$4,633,796$6,069,622▲ $1,435,826
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$1,423,770-
Accounts Payable and Accrued Expenses$143,896$191,945▲ $48,049
Total Liabilities$143,896$1,615,715▲ $1,471,819
Net Assets / Fund Balance
Unrestricted Net Assets$4,489,900$4,453,907▼ $35,993
Total Net Assets Fund Balance$4,489,900$4,453,907▼ $35,993
Total Liabilities and Net Assets / Fund Balance$4,633,796$6,069,622▲ $1,435,826

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,993,052$5,212,279$8,205,331
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steven GillPresident
Sol ChooljianVice President
Steve LourencoDirector
Roger WhitlockSecretary
C Douglas OffTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Roberts Associated Water INCOperations Mgmt2188 JOHNSON DR, Ventura, CA 93003$198,030
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,535,080
Investment Income
$12,906
Other Revenue
$0
Change in Net Assets
$-35,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,272,807
Salaries, Compensation, and Employee Benefits$311,172
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$221,689$17,265-$238,954
Other Salaries and Wages$166,337$68,726-$235,063
Fees for Services Management$198,030--$198,030
Fees for Services Legal-$189,507-$189,507
All Other Expenses$51,449$47,125-$98,574
Other Employee Benefits$19,147$17,513-$36,660
Insurance$29,275$1,035-$30,310
Other Expenses$20,408--$20,408
Payroll Taxes$12,972$6,861-$19,833
Pension Plan Contributions$13,474$6,142-$19,616
Information Technology$9,717$4,116-$13,833
Fees for Services Accounting-$6,825-$6,825
Office Expenses-$3,973-$3,973
Total Functional Expenses$1,214,891$369,088$0$1,583,979
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
-Management CompanyManagement FeesNo$198,030

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Daily management functions delegated to robert eranio and his company, robert's associated water, inc. Effective 12/1/2015. Management fees paid to the corporation in fiscal year 2018 were $198,030.

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

The board does not delegate authority to act on behalf of the governing body to any committee. The entire board meets and decides all matters.

Form 990, Part VI, Line 11B: Form 990 Review Process

The treasurer reviews form 990 before it is filed

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Crestview Mutual Water Company
EIN
95-1769813
Phone
8054822001
Address
328 VALLEY VISTA DRIVE, CAMARILLO, CA 93010

Signing Officer

Name
C Douglas Off
Title
Treasurer
Signed
2020-06-17
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
3

Preparer

Firm
Lindsay and Company Llp
Address
770 COUNTY SQUARE DR STE 102, VENTURA, CA 93003-5407
Preparer
Maria U Berntson CPA
Phone
8056505915
Raw XML Appendix386 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/ProgramServiceRevenueGrp/Desc1SERVICE AVAILABILITY FEES
IRS990/ProgramServiceRevenueGrp/Desc2WATER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt054068
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1270242
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21210770
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt054068
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1270242
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21210770
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt010306
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01302449
IRS990/PYProgramServiceRevenueAmt01698912
IRS990/PYRevenuesLessExpensesAmt085124
IRS990/PYSalariesCompEmpBnftPaidAmt0321645
IRS990/PYTotalExpensesAmt01624094
IRS990/PYTotalRevenueAmt01709218
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-35993
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01535080
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0479401
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0477047
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02993052
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05212279
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08205331
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02993052
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ROBERTS ASSOC WATERINC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MANAGEMENT COMPANY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0198030
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE 12/1/2015, FORMER EMPLOYEE BECAME AN INDEPENDENT CONTRACTOR, AS AN EMPLOYEE OF AN UNRELATED CORPORATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAILY MANAGEMENT FUNCTIONS DELEGATED TO ROBERT ERANIO AND HIS COMPANY, ROBERT'S ASSOCIATED WATER, INC. EFFECTIVE 12/1/2015. MANAGEMENT FEES PAID TO THE CORPORATION IN FISCAL YEAR 2018 WERE $198,030.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD DOES NOT DELEGATE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY TO ANY COMMITTEE. THE ENTIRE BOARD MEETS AND DECIDES ALL MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS FORM 990 BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04633796
IRS990/TotalAssetsEOYAmt06069622
IRS990/TotalAssetsGrp/BOYAmt04633796
IRS990/TotalAssetsGrp/EOYAmt06069622
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0369088
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01214891
IRS990/TotalFunctionalExpensesGrp/TotalAmt01583979
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0143896
IRS990/TotalLiabilitiesEOYAmt01615715
IRS990/TotalLiabilitiesGrp/BOYAmt0143896
IRS990/TotalLiabilitiesGrp/EOYAmt01615715
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04489900
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04453907
IRS990/TotalProgramServiceExpensesAmt01214891
IRS990/TotalProgramServiceRevenueAmt01535080
IRS990/TotalRevenueGrp/ExclusionAmt012906
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01535080
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01547986
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04633796
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06069622
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04489900
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04453907
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0328 VALLEY VISTA DRIVE
IRS990/USAddress/CityNm0CAMARILLO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093010
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-06 18:47:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0C DOUGLAS OFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CRESTVIEW MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0CRES
ReturnHeader/Filer/EIN0951769813
ReturnHeader/Filer/PhoneNum08054822001
ReturnHeader/Filer/USAddress/AddressLine1Txt0328 VALLEY VISTA DRIVE
ReturnHeader/Filer/USAddress/CityNm0CAMARILLO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093010
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800630202
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LINDSAY AND COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0770 COUNTY SQUARE DR STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VENTURA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0930035407
ReturnHeader/PreparerPersonGrp/PhoneNum08056505915
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Maria U Berntson CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-06-17T08:35:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-12-01
ReturnHeader/TaxPeriodEndDt02019-11-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.90$0.20$5.70$1.28$1.71$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.35$1.22$6.13$2.25$1.58$0.66
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.81$1.34$5.47$2.15$1.95$0.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.84$1.57$5.26$2.40$1.59$0.81
2019Detailed filing. Detailed filing data is available for this year.$6.07$1.62$4.45$1.55$1.58$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.63$0.14$4.49$1.71$1.62$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.56$0.16$4.40$1.56$1.32$0.24
2016Detailed filing. Detailed filing data is available for this year.$4.28$0.12$4.16$1.44$1.37$0.07
2015Detailed filing. Detailed filing data is available for this year.$4.20$0.12$4.09$1.40$1.52$0.12
2014Detailed filing. Detailed filing data is available for this year.$4.38$0.17$4.21$1.61$1.50$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.13$4.10$1.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.16$3.97$1.20
2011Summary only. Only limited summary data is available for this year.$4.08$0.18$3.90$1.01$1.21$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.11$4.10$1.15
Peer Organizations

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