Civic Intelligence

Sierra Grande Estates Mutual Water

EIN 95-3221856 • 501(c)12 • Bishop, CA

Profile

To pump water from its wells and distribute the water to individual homes and the fire protection system of the sierra grande estates housing tract.

PO Box 1313Bishop, CA 93515

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.09x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.76x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

27th percentile

-12%

Higher net margin than 27% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

47th percentile

-1.0%

Faster asset growth than 47% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

14%

Faster revenue growth than 73% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$372,123

Down $11,111 (-2.9%) from 2023

Liabilities

Up

$34,233

Up $290 (+0.9%) from 2023

Net Assets

Down

$337,890

Down $11,401 (-3.3%) from 2023

Revenue

Up

$44,872

Up $8,465 (+23%) from 2023

Expenses

Down

$50,114

Down $1,901 (-3.7%) from 2023

Net Income

Up

-$5,242

Up $10,366 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $517,514Liabilities 2011: $51,067Net Assets 2011: $466,4472011Assets 2012: $505,497Liabilities 2012: $48,454Net Assets 2012: $457,0432012Assets 2013: $498,926Liabilities 2013: $47,145Net Assets 2013: $451,7812013Assets 2014: $486,478Liabilities 2014: $44,526Net Assets 2014: $441,9522014Assets 2015: $468,619Liabilities 2015: $41,633Net Assets 2015: $426,9862015Assets 2016: $459,360Liabilities 2016: $37,978Net Assets 2016: $421,3822016Assets 2017: $450,133Liabilities 2017: $49,092Net Assets 2017: $401,0412017Assets 2018: $435,021Liabilities 2018: $44,512Net Assets 2018: $390,5092018Assets 2019: $430,995Liabilities 2019: $42,870Net Assets 2019: $388,1252019Assets 2020: $420,242Liabilities 2020: $40,715Net Assets 2020: $379,5272020Assets 2021: $411,458Liabilities 2021: $37,132Net Assets 2021: $374,3262021Assets 2022: $400,392Liabilities 2022: $35,493Net Assets 2022: $364,8992022Assets 2023: $383,234Liabilities 2023: $33,943Net Assets 2023: $349,2912023Assets 2025: $372,123Liabilities 2025: $34,233Net Assets 2025: $337,8902025

Highlighted filing

2025

Assets$372,123
Liabilities$34,233
Net Assets$337,890

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $154,381Expenses 2011: $39,489Net Income 2011: $114,8922011Revenue 2012: $37,755Expenses 2012: $47,160Net Income 2012: -$9,4052012Expenses 2013: $41,7522013Revenue 2014: $37,048Expenses 2014: $46,877Net Income 2014: -$9,8292014Revenue 2015: $36,264Expenses 2015: $51,230Net Income 2015: -$14,9662015Revenue 2016: $35,419Expenses 2016: $41,023Net Income 2016: -$5,6042016Revenue 2017: $25,378Expenses 2017: $45,876Net Income 2017: -$20,4982017Revenue 2018: $38,328Expenses 2018: $48,860Net Income 2018: -$10,5322018Revenue 2019: $36,008Expenses 2019: $38,392Net Income 2019: -$2,3842019Revenue 2020: $36,718Expenses 2020: $45,316Net Income 2020: -$8,5982020Revenue 2021: $36,552Expenses 2021: $41,753Net Income 2021: -$5,2012021Revenue 2022: $36,602Expenses 2022: $46,029Net Income 2022: -$9,4272022Revenue 2023: $36,407Expenses 2023: $52,015Net Income 2023: -$15,6082023Revenue 2025: $44,872Expenses 2025: $50,114Net Income 2025: -$5,2422025

Highlighted filing

2025

Revenue$44,872
Expenses$50,114
Net Income-$5,242

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.72$0.34$3.38$0.45$0.50$0.05
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.34$3.49$0.36$0.52$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$0.35$3.65$0.37$0.46$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.11$0.37$3.74$0.37$0.42$0.05
2020Summary only. Only limited summary data is available for this year.$4.20$0.41$3.80$0.37$0.45$0.09
2019Summary only. Only limited summary data is available for this year.$4.31$0.43$3.88$0.36$0.38$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.35$0.45$3.91$0.38$0.49$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$0.49$4.01$0.25$0.46$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.59$0.38$4.21$0.35$0.41$0.06
2015Detailed filing. Detailed filing data is available for this year.$4.69$0.42$4.27$0.36$0.51$0.15
2014Detailed filing. Detailed filing data is available for this year.$4.86$0.45$4.42$0.37$0.47$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$0.47$4.52$0.42
2012Summary only. Only limited summary data is available for this year.$5.05$0.48$4.57$0.38$0.47$0.09
2011Summary only. Only limited summary data is available for this year.$5.18$0.51$4.66$1.54$0.39$1.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$44,872
Mission and Program Overview

Mission

To pump water from its wells and distribute the water to individual homes and the fire protection system of the sierra grande estates housing tract.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$343,132$337,890▼ $5,242
Land, Buildings, and Equipment, Net$298,594$280,801▼ $17,793
Savings and Temporary Cash Investments$56,184$61,145▲ $4,961
Cash and Non-Interest-Bearing Accounts$19,464$27,845▲ $8,381
Accounts Receivable$1,590$1,332▼ $258
Inventories for Sale or Use-$1,000-
Total Assets$375,832$372,123▼ $3,709
Liabilities
Deferred Revenue$15,676$18,518▲ $2,842
Unsecured Notes Loans Payable$17,024$15,715▼ $1,309
Total Liabilities$32,700$34,233▲ $1,533
Net Assets / Fund Balance
Total Net Assets Fund Balance$343,132$337,890▼ $5,242
Total Liabilities and Net Assets / Fund Balance$375,832$372,123▼ $3,709

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$278,801$437,530$716,331
Land$2,000-$2,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel DuffyPresident
Scott VossDirector
Melody MatozaSecretary
Collin ReinhardtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$43,346
Investment Income
$1,526
Other Revenue
$0
Change in Net Assets
$-5,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,114
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
Depreciation Depletion$17,793--$17,793
Fees for Services Other$3,020--$3,020
Fees for Services Accounting-$2,978-$2,978
Insurance$2,352--$2,352
All Other Expenses$1,683$215-$1,898
Other Expenses$1,590$763-$763
Office Expenses-$560-$560
Total Functional Expenses$45,598$4,516$0$50,114
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
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
No
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Directors on the board are elected by a vote of the shareholders.

Form 990, Page 6, Part VI, Line 7B

Expenditures greater than 5,000 require the approval of shareholders.

Form 990, Page 6, Part VI, Line 11B

Treasurer reviews returns and presents to board of directors for signature.

Form 990, Page 6, Part VI, Line 19

Governing documents provided upon request.

Filing and Contact Details

Filer

Filer Name
Sierra Grande Estates Mutual Water
EIN
95-3221856
Phone
7608722523
Address
PO BOX 1313, BISHOP, CA 93515

Signing Officer

Name
Daniel Duffy
Title
President
Phone
7608736147
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Duffy
Formed
1975
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
5

Preparer

Firm
Shallcross & Associates
Address
250 SNEDEN ST, BISHOP, CA 93514
Preparer
Andrea R Shallcross Ea
Phone
7608737360
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Bookkeeping, billing, routine monitoring of equipment status, general maintenance of grounds.

Raw XML Appendix282 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
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IRS990/ActivityOrMissionDesc0TO PUMP WATER FROM ITS WELLS AND DISTRIBUTE THE WATER TO INDIVIDUAL HOMES AND THE FIRE PROTECTION SYSTEM OF THE SIERRA GRANDE ESTATES HOUSING TRACT.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0215
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01683
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IRS990/BooksInCareOfDetail/PhoneNum07608738393
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IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/DecisionsSubjectToApprovaInd0true
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IRS990/DescribedInSection501c3Ind0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01975
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt044872
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt02
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IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt043346
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PUMP WATER FROM ITS WELLS AND DISTRIBUTE THE WATER TO INDIVIDUAL HOMES AND THE FIRE PROTECTION SYSTEM OF THE SIERRA GRANDE ESTATES HOUSING TRACT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0343132
IRS990/NetAssetsOrFundBalancesEOYAmt0337890
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0560
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ON THE BOARD ARE ELECTED BY A VOTE OF THE SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENDITURES GREATER THAN 5,000 REQUIRE THE APPROVAL OF SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TREASURER REVIEWS RETURNS AND PRESENTS TO BOARD OF DIRECTORS FOR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS PROVIDED UPON REQUEST.
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL DUFFY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07608736147
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIERRA GRANDE ESTATES MUTUAL WATER
ReturnHeader/Filer/BusinessNameControlTxt0SIER
ReturnHeader/Filer/EIN0953221856
ReturnHeader/Filer/PhoneNum07608722523
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1313
ReturnHeader/Filer/USAddress/CityNm0BISHOP
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093515
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHALLCROSS & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0250 SNEDEN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BISHOP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093514
ReturnHeader/PreparerPersonGrp/PhoneNum07608737360
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREA R SHALLCROSS EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T13:58:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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