Civic Intelligence

Fleming Ditch Company

EIN 95-3421452 • 501(c)12 • Farmersville, CA

Profile

MUTUAL WATER COMPANY

PO Box 366Farmersville, CA 93223

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.13x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.10x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

2nd percentile

-204%

Higher net margin than 2% 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

22nd percentile

-14%

Faster asset growth than 22% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2021 to 2023

Revenue Growth

11th percentile

-30%

Faster revenue growth than 11% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2021 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$30,261

Down $6,237 (-17%) from 2023

Liabilities

Down

$0

Down $4,750 (-100%) from 2023

Net Assets

Down

$30,261

Down $1,487 (-4.7%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin2nd percentile

Revenue

Up

$57,475

Up $10,895 (+23%) from 2023

Expenses

Down

$59,094

Down $82,303 (-58%) from 2023

Net Income

Up

-$1,619

Up $93,198 (+98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$60K$40K$20K$0Assets 2014: $26,944Liabilities 2014: $25Net Assets 2014: $26,9192014Assets 2015: $16,937Liabilities 2015: $25Net Assets 2015: $16,9122015Assets 2016: $4,969Liabilities 2016: $0Net Assets 2016: $4,9692016Assets 2019: $9,967Liabilities 2019: $0Net Assets 2019: $9,9672019Assets 2020: $17,488Liabilities 2020: $0Net Assets 2020: $17,4882020Assets 2021: $49,278Liabilities 2021: $0Net Assets 2021: $49,2782021Assets 2023: $36,498Liabilities 2023: $4,750Net Assets 2023: $31,7482023Assets 2024: $30,261Liabilities 2024: $0Net Assets 2024: $30,2612024

Highlighted filing

2024

Assets$30,261
Liabilities$0
Net Assets$30,261
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

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

$200K$100K$0-$100KRevenue 2014: $16,940Expenses 2014: $40,832Net Income 2014: -$23,8922014Revenue 2015: $11,560Expenses 2015: $21,567Net Income 2015: -$10,0072015Revenue 2016: $17,125Expenses 2016: $29,068Net Income 2016: -$11,9432016Revenue 2019: $73,920Expenses 2019: $72,795Net Income 2019: $1,1252019Revenue 2020: $94,416Expenses 2020: $86,895Net Income 2020: $7,5212020Revenue 2021: $96,084Expenses 2021: $64,294Net Income 2021: $31,7902021Revenue 2023: $46,580Expenses 2023: $141,397Net Income 2023: -$94,8172023Revenue 2024: $57,475Expenses 2024: $59,094Net Income 2024: -$1,6192024

Highlighted filing

2024

Revenue$57,475
Expenses$59,094
Net Income-$1,619
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$30,261
Liabilities
$0
Net assets
$30,261
Revenue
$57,475
Expenses
$59,094
Net income
-$1,619
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.57$0.59$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.05$0.32$0.47$1.41$0.95
2021Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.96$0.64$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.94$0.87$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.74$0.73$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.17$0.29$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.12$0.22$0.10
2014Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$0.17$0.41$0.24
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
$57,475
Mission and Program Overview

Mission

MUTUAL WATER COMPANY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$31,748$30,261▼ $1,487
Land, Buildings, and Equipment, Net$13,618$29,338▲ $15,720
Cash and Non-Interest-Bearing Accounts$22,880$923▼ $21,957
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$36,498$30,261▼ $6,237
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,534--
Deferred Revenue$216--
Total Liabilities$4,750$0▼ $4,750
Net Assets / Fund Balance
Total Net Assets Fund Balance$31,748$30,261▼ $1,487
Total Liabilities and Net Assets / Fund Balance$36,498$30,261▼ $6,237

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,778-$26,778
Land$2,560-$2,560
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jeff RitchiePresident
Tom LangVice President
Darren DytDirector
Gary MartinDirector
Tom NewmanDirector
James SilvaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$57,463
Investment Income
$12
Other Revenue
$0
Change in Net Assets
$-1,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$59,094
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$9,104--$9,104
Other Expenses$4,296--$4,296
Insurance$3,808--$3,808
All Other Expenses$2,653--$2,653
Fees for Services Accounting$515--$515
Total Functional Expenses$59,094$0$0$59,094
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
Jeff RitchieDirectorAssessment IncomeNo$17,308
Darren DytDirectorAssessment IncomeNo$13,608
Gary MartinDirectorAssessment IncomeNo$1,620
Tom LangDirectorAssessment IncomeNo$1,109
Tom NewmanDirectorAssessment IncomeNo$537

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
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 18

“Available in the organization's corporate office upon request”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Fleming Ditch Company
EIN
95-3421452
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

Form 990, Part XI, Line 9

“FEDERAL REFUND = $132”

Statement Note 1

“Fleming 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.”

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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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd4false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt017308
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt11109
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt21620
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt3537
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt413608
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ASSESSMENT INCOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1ASSESSMENT INCOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2ASSESSMENT INCOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3ASSESSMENT INCOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4ASSESSMENT 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 ORGANIZATION'S CORPORATE OFFICE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FEDERAL REFUND = $132
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FLEMING 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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Statement Note 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt036498
IRS990/TotalAssetsEOYAmt030261
IRS990/TotalAssetsGrp/BOYAmt036498
IRS990/TotalAssetsGrp/EOYAmt030261
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt059094
IRS990/TotalFunctionalExpensesGrp/TotalAmt059094
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04750
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt04750
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031748
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030261
IRS990/TotalProgramServiceExpensesAmt059094
IRS990/TotalProgramServiceRevenueAmt057463
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057475
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt057475
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt036498
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt030261
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
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/BusinessNameLine1Txt0FLEMING DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0FLEM
ReturnHeader/Filer/EIN0953421452
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/ReturnTs02025-02-25T09:34:44-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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