Civic Intelligence

The Farm Mutual Water Company

EIN 95-3474522 • 501(c)12 • Wildomar, CA

Profile

To provide water and sewer services to its members as a mutual water company.

33383 Millpond DriveWildomar, CA 92595
Siviq Scores

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

Liabilities / Assets

48th percentile

0.18x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

40th percentile

0.38x

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

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

25th percentile

-5.2%

Higher net margin than 25% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$7,800

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Asset Growth

17th percentile

-4.2%

Faster asset growth than 17% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

5.7%

Faster revenue growth than 50% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$4,790,776

Down $398,103 (-7.7%) from 2022

Liabilities

Down

$921,667

Down $1,705 (-0.2%) from 2022

Net Assets

Down

$3,869,109

Down $396,398 (-9.3%) from 2022

Operations
Liabilities / Revenue40th percentileNet Margin25th percentile

Revenue

Up

$1,580,069

Up $24,346 (+1.6%) from 2022

Expenses

Up

$1,976,467

Up $105,662 (+5.6%) from 2022

Net Income

Down

-$396,398

Down $81,316 (-26%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $6,593,683Liabilities 2011: $1,377,537Net Assets 2011: $5,216,1462011Assets 2012: $6,673,134Liabilities 2012: $1,324,775Net Assets 2012: $5,348,3592012Assets 2013: $6,679,618Liabilities 2013: $1,287,367Net Assets 2013: $5,392,2512013Assets 2014: $6,672,890Liabilities 2014: $1,275,561Net Assets 2014: $5,397,3292014Assets 2015: $6,863,867Liabilities 2015: $1,245,415Net Assets 2015: $5,618,4522015Assets 2016: $6,807,139Liabilities 2016: $1,177,903Net Assets 2016: $5,629,2362016Assets 2017: $6,645,846Liabilities 2017: $1,082,630Net Assets 2017: $5,563,2162017Assets 2018: $6,450,598Liabilities 2018: $1,058,250Net Assets 2018: $5,392,3482018Assets 2019: $6,180,603Liabilities 2019: $1,021,228Net Assets 2019: $5,159,3752019Assets 2020: $5,954,595Liabilities 2020: $1,035,341Net Assets 2020: $4,919,2542020Assets 2021: $5,537,159Liabilities 2021: $956,570Net Assets 2021: $4,580,5892021Assets 2022: $5,188,879Liabilities 2022: $923,372Net Assets 2022: $4,265,5072022Assets 2023: $4,790,776Liabilities 2023: $921,667Net Assets 2023: $3,869,1092023

Highlighted filing

2023

Assets$4,790,776
Liabilities$921,667
Net Assets$3,869,109
Open 2023 Filing

Operations Trend

Revenue Growth50th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,403,542Expenses 2011: $1,328,048Net Income 2011: $75,4942011Revenue 2012: $1,418,619Expenses 2012: $1,286,406Net Income 2012: $132,2132012Revenue 2013: $1,419,552Expenses 2013: $1,375,660Net Income 2013: $43,8922013Revenue 2014: $1,417,122Expenses 2014: $1,412,044Net Income 2014: $5,0782014Revenue 2015: $1,571,019Expenses 2015: $1,349,896Net Income 2015: $221,1232015Revenue 2016: $1,461,760Expenses 2016: $1,451,005Net Income 2016: $10,7552016Revenue 2017: $1,424,893Expenses 2017: $1,490,913Net Income 2017: -$66,0202017Revenue 2018: $1,471,427Expenses 2018: $1,642,295Net Income 2018: -$170,8682018Revenue 2019: $1,420,866Expenses 2019: $1,653,839Net Income 2019: -$232,9732019Revenue 2020: $1,604,519Expenses 2020: $1,844,640Net Income 2020: -$240,1212020Revenue 2021: $1,501,937Expenses 2021: $1,840,602Net Income 2021: -$338,6652021Revenue 2022: $1,555,723Expenses 2022: $1,870,805Net Income 2022: -$315,0822022Revenue 2023: $1,580,069Expenses 2023: $1,976,467Net Income 2023: -$396,3982023

Highlighted filing

2023

Revenue$1,580,069
Expenses$1,976,467
Net Income-$396,398
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$4,790,776
Liabilities
$921,667
Net assets
$3,869,109
Revenue
$1,580,069
Expenses
$1,976,467
Net income
-$396,398
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.79$0.92$3.87$1.58$1.98$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.19$0.92$4.27$1.56$1.87$0.32
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.54$0.96$4.58$1.50$1.84$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$1.04$4.92$1.60$1.84$0.24
2019Summary only. Only limited summary data is available for this year.$6.18$1.02$5.16$1.42$1.65$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.45$1.06$5.39$1.47$1.64$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.65$1.08$5.56$1.42$1.49$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.81$1.18$5.63$1.46$1.45$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.86$1.25$5.62$1.57$1.35$0.22
2014Summary only. Only limited summary data is available for this year.$6.67$1.28$5.40$1.42$1.41$0.01
2013Summary only. Only limited summary data is available for this year.$6.68$1.29$5.39$1.42$1.38$0.04
2012Summary only. Only limited summary data is available for this year.$6.67$1.32$5.35$1.42$1.29$0.13
2011Summary only. Only limited summary data is available for this year.$6.59$1.38$5.22$1.40$1.33$0.08
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 14, 2023
Return Version
2022v5.0
Gross Receipts
$1,555,723
Mission and Program Overview

Mission

To provide water and sewer services to its members as a mutual water company.

The company's mission as a mutual water company is to provide water and sewer services to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,579,369$4,264,287▼ $315,082
Land, Buildings, and Equipment, Net$4,358,689$4,175,478▼ $183,211
Savings and Temporary Cash Investments$1,024,351$842,936▼ $181,415
Accounts Receivable$125,957$136,718▲ $10,761
Prepaid Expenses and Deferred Charges$28,162$33,747▲ $5,585
Cap Stk Tr Prin Current Funds$1,220$1,220→ $0
Cash and Non-Interest-Bearing Accounts-$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-
Total Assets$5,537,159$5,188,879▼ $348,280
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$667,324$607,493▼ $59,831
Other Liabilities$223,815$258,649▲ $34,834
Accounts Payable and Accrued Expenses$65,431$57,230▼ $8,201
Total Liabilities$956,570$923,372▼ $33,198
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,580,589$4,265,507▼ $315,082
Total Liabilities and Net Assets / Fund Balance$5,537,159$5,188,879▼ $348,280

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,836,161$2,753,235$4,589,396
Land$1,549,500-$1,549,500
Buildings$474,345$175,031$649,376
Equipment$240,094$271,949$512,043
Leasehold Improvements$75,378$27,814$103,192
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleBaseTotal
Bob Kornmann IiiDirector$7,800$7,800
David FreibergTreasurer$7,800$7,800
Frank KerriganPresident$7,800$7,800
Janine TominagaSecretary$7,800$7,800
Kevin AnctilVice President$7,800$7,800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,553,553
Investment Income
$1,170
Other Revenue
$1,000
Change in Net Assets
$-315,082

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,555,723
Total Revenue per Audited Statements
$1,555,723
Total Revenue per Form 990
$1,555,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,178,332
Salaries, Compensation, and Employee Benefits$692,473
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$506,154--$506,154
Depreciation Depletion$219,998--$219,998
All Other Expenses$108,596--$108,596
Other Employee Benefits$90,388--$90,388
Other Expenses$51,487--$51,487
Payroll Taxes$45,930--$45,930
Current Officers, Directors, Trustees, and Key Employees-$39,000-$39,000
Insurance$36,660--$36,660
Office Expenses$27,564--$27,564
Fees for Services Accounting$15,661--$15,661
Interest$15,236--$15,236
Pension Plan Contributions$11,001--$11,001
Advertising$2,897--$2,897
Travel$1,260--$1,260
Total Functional Expenses$1,831,805$39,000$0$1,870,805

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,870,805
Total Expenses per Audited Statements$1,870,805
Total Expenses per Form 990$1,870,805
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

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
Customer Deposits$230,998
Accrued Vacation$24,021
Accrued Interest Payable$3,630
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

“Members of the mutual water company who reside within the company's service area are eligible to be shareholders in the mutual water company.”

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

“Copies of the federal form 990 are distributed for review to each member of the board of directors prior to the formal filing of the document with the internal revenue service.”

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

“Annual reviews are performed by the governing board of directors.”

Form 990, Part VI, Section C, Line 19

“All governing documents, pertinent policies and procedures, policies and financial statements of the farm mutual water company are available upon request for member observance.”

Filing and Contact Details

Filer

Filer Name
The Farm Mutual Water Company
EIN
95-3474522
Phone
9512444198
Address
33383 MILLPOND DRIVE, WILDOMAR, CA 92595

Signing Officer

Name
Frank Kerrigan
Title
President
Signed
2023-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Kerrigan
Formed
1977
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
6

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562
Preparer
Paul J Kaymark CPA
Phone
9516988783
Raw XML Appendix397 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt065431
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt057230
IRS990/AccountsReceivableGrp/BOYAmt0125957
IRS990/AccountsReceivableGrp/EOYAmt0136718
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE COMPANY'S MISSION AS A MUTUAL WATER COMPANY IS TO PROVIDE WATER AND SEWER SERVICES TO ITS MEMBERS.
IRS990/AdvertisingGrp/ProgramServicesAmt02897
IRS990/AdvertisingGrp/TotalAmt02897
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0108596
IRS990/AllOtherExpensesGrp/TotalAmt0108596
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DONNA SCHARDEIN
IRS990/BooksInCareOfDetail/PhoneNum09512444198
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt033383 MILLPOND DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WILDOMAR
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092595
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt01220
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt01220
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt039000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt039000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01170
IRS990/CYOtherExpensesAmt01178332
IRS990/CYOtherRevenueAmt01000
IRS990/CYProgramServiceRevenueAmt01553553
IRS990/CYRevenuesLessExpensesAmt0-315082
IRS990/CYSalariesCompEmpBnftPaidAmt0692473
IRS990/CYTotalExpensesAmt01870805
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01555723
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0219998
IRS990/DepreciationDepletionGrp/TotalAmt0219998
IRS990/Desc0WATER AND SEWER SERVICES ARE PROVIDED TO THE MEMBERS OF THE MUTUAL WATER COMPANY IN THE COMMUNITY KNOWN AS THE FARM.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt01870805
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt015661
IRS990/FeesForServicesAccountingGrp/TotalAmt015661
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0FRANK KERRIGAN
IRS990/Form990PartVIISectionAGrp/PersonNm1BOB KORNMANN III
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN ANCTIL
IRS990/Form990PartVIISectionAGrp/PersonNm3JANINE TOMINAGA
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID FREIBERG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt07800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt17800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt27800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt37800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt47800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01555723
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt036660
IRS990/InsuranceGrp/TotalAmt036660
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt015236
IRS990/InterestGrp/TotalAmt015236
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01170
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01170
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03228029
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04358689
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04175478
IRS990/LandBldgEquipCostOrOtherBssAmt07403507
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE WATER AND SEWER SERVICES TO ITS MEMBERS AS A MUTUAL WATER COMPANY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0667324
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0607493
IRS990/NetAssetsOrFundBalancesBOYAmt04580589
IRS990/NetAssetsOrFundBalancesEOYAmt04265507
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt027564
IRS990/OfficeExpensesGrp/TotalAmt027564
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt090388
IRS990/OtherEmployeeBenefitsGrp/TotalAmt090388
IRS990/OtherExpensesGrp/Desc0SOURCE OF SUPPLY
IRS990/OtherExpensesGrp/Desc1PUMPING AND POWER
IRS990/OtherExpensesGrp/Desc2TRANSMISSION AND DISTRIBUTION
IRS990/OtherExpensesGrp/Desc3WATER AND SEWER TREATMENT/DISP
IRS990/OtherExpensesGrp/ProgramServicesAmt0419523
IRS990/OtherExpensesGrp/ProgramServicesAmt1165443
IRS990/OtherExpensesGrp/ProgramServicesAmt2114007
IRS990/OtherExpensesGrp/ProgramServicesAmt351487
IRS990/OtherExpensesGrp/TotalAmt0419523
IRS990/OtherExpensesGrp/TotalAmt1165443
IRS990/OtherExpensesGrp/TotalAmt2114007
IRS990/OtherExpensesGrp/TotalAmt351487
IRS990/OtherLiabilitiesGrp/BOYAmt0223815
IRS990/OtherLiabilitiesGrp/EOYAmt0258649
IRS990/OtherRevenueMiscGrp/Desc0GAIN ON SALE OF ASSET
IRS990/OtherRevenueMiscGrp/ExclusionAmt01000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01000
IRS990/OtherRevenueTotalAmt01000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0506154
IRS990/OtherSalariesAndWagesGrp/TotalAmt0506154
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt045930
IRS990/PayrollTaxesGrp/TotalAmt045930
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011001
IRS990/PensionPlanContributionsGrp/TotalAmt011001
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028162
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033747
IRS990/PrincipalOfficerNm0FRANK KERRIGAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/Desc0CONNECTION FEES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER SERVICE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2SEWER SERVICE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc3WATER SERVICE CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09147
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt175109
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2494883
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3974414
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt175109
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2494883
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3974414
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0333
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01206315
IRS990/PYProgramServiceRevenueAmt01501604
IRS990/PYRevenuesLessExpensesAmt0-338665
IRS990/PYSalariesCompEmpBnftPaidAmt0634287
IRS990/PYTotalExpensesAmt01840602
IRS990/PYTotalRevenueAmt01501937
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-315082
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01544405
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04579369
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04264287
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01024351
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0842936
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0474345
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0175031
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0649376
IRS990ScheduleD/EquipmentGrp/BookValueAmt0240094
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0271949
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0512043
IRS990ScheduleD/ExpensesSubtotalAmt01870805
IRS990ScheduleD/LandGrp/BookValueAmt01549500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01549500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt075378
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027814
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0103192
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01836161
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02753235
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04589396
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt124021
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2230998
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01555723
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04175478
IRS990ScheduleD/TotalExpensesPerForm990Amt01870805
IRS990ScheduleD/TotalLiabilityAmt0258649
IRS990ScheduleD/TotalRevenuePerForm990Amt01555723
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01555723
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01870805
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE MUTUAL WATER COMPANY WHO RESIDE WITHIN THE COMPANY'S SERVICE AREA ARE ELIGIBLE TO BE SHAREHOLDERS IN THE MUTUAL WATER COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE FEDERAL FORM 990 ARE DISTRIBUTED FOR REVIEW TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO THE FORMAL FILING OF THE DOCUMENT WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEWS ARE PERFORMED BY THE GOVERNING BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, PERTINENT POLICIES AND PROCEDURES, POLICIES AND FINANCIAL STATEMENTS OF THE FARM MUTUAL WATER COMPANY ARE AVAILABLE UPON REQUEST FOR MEMBER OBSERVANCE.
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 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 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/TotalAssetsBOYAmt05537159
IRS990/TotalAssetsEOYAmt05188879
IRS990/TotalAssetsGrp/BOYAmt05537159
IRS990/TotalAssetsGrp/EOYAmt05188879
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01831805
IRS990/TotalFunctionalExpensesGrp/TotalAmt01870805
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0956570
IRS990/TotalLiabilitiesEOYAmt0923372
IRS990/TotalLiabilitiesGrp/BOYAmt0956570
IRS990/TotalLiabilitiesGrp/EOYAmt0923372
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04580589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04265507
IRS990/TotalProgramServiceExpensesAmt01870805
IRS990/TotalProgramServiceRevenueAmt01553553
IRS990/TotalReportableCompFromOrgAmt039000
IRS990/TotalRevenueGrp/ExclusionAmt02170
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01553553
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01555723
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05537159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05188879
IRS990/TravelGrp/ProgramServicesAmt01260
IRS990/TravelGrp/TotalAmt01260
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt033383 MILLPOND DRIVE
IRS990/USAddress/CityNm0WILDOMAR
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092595
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.thefarmmwc.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK KERRIGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FARM MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0FARM
ReturnHeader/Filer/EIN0953474522
ReturnHeader/Filer/PhoneNum09512444198
ReturnHeader/Filer/USAddress/AddressLine1Txt033383 MILLPOND DRIVE
ReturnHeader/Filer/USAddress/CityNm0WILDOMAR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092595
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300636241
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NIGRO & NIGRO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025220 Hancock Ave Ste 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MURRIETA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092562
ReturnHeader/PreparerPersonGrp/PhoneNum09516988783
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Paul J Kaymark CPA
ReturnHeader/ReturnTs02023-04-21T12:03:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0FRANK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KERRIGAN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)12 • $1M-$5M nonprofits