Civic Intelligence

Rancho Pauma Mutual Water Company

EIN 95-6038239 • 501(c)12 • Pauma Valley, CA

Profile

The company is a stockholder-owned mutual benefit corporation formed to provide water utility services for the benefit of its stockholders and members.

33129 Cole Grade RoadPauma Valley, CA 92061

paumavalleycsd.com/aboutrpmwc.php

Siviq Scores

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

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

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

Liabilities / Revenue

14th percentile

0.03x

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

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

Net Margin

70th percentile

19%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

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

Asset Growth

77th percentile

8.5%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$4,783,940

Up $437,700 (+10%) from 2023

Liabilities

Down

$54,711

Down $88,158 (-62%) from 2023

Net Assets

Up

$4,729,229

Up $525,858 (+13%) from 2023

Operations
Liabilities / Revenue14th percentileNet Margin70th percentile

Revenue

Up

$2,179,613

Up $742,405 (+52%) from 2023

Expenses

Up

$1,764,963

Up $163,145 (+10%) from 2023

Net Income

Up

$414,650

Up $579,260 (+352%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,951,927Liabilities 2011: $6,384Net Assets 2011: $1,945,5432011Assets 2012: $2,138,675Liabilities 2012: $48,758Net Assets 2012: $2,089,9172012Assets 2013: $2,186,235Liabilities 2013: $136,464Net Assets 2013: $2,049,7712013Assets 2014: $2,334,244Liabilities 2014: $79,057Net Assets 2014: $2,255,1872014Assets 2015: $2,408,055Liabilities 2015: $139,845Net Assets 2015: $2,268,2102015Assets 2016: $2,670,518Liabilities 2016: $150,486Net Assets 2016: $2,520,0322016Assets 2017: $2,969,456Liabilities 2017: $86,858Net Assets 2017: $2,882,5982017Assets 2018: $3,787,774Liabilities 2018: $144,591Net Assets 2018: $3,643,1832018Assets 2019: $3,806,326Liabilities 2019: $101,175Net Assets 2019: $3,705,1512019Assets 2020: $4,332,776Liabilities 2020: $87,536Net Assets 2020: $4,245,2402020Assets 2021: $4,197,524Liabilities 2021: $85,132Net Assets 2021: $4,112,3922021Assets 2022: $4,468,112Liabilities 2022: $100,131Net Assets 2022: $4,367,9812022Assets 2023: $4,346,240Liabilities 2023: $142,869Net Assets 2023: $4,203,3712023Assets 2025: $4,783,940Liabilities 2025: $54,711Net Assets 2025: $4,729,2292025

Highlighted filing

2025

Assets$4,783,940
Liabilities$54,711
Net Assets$4,729,229
Open 2025 Filing

Operations Trend

Revenue Growth79th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $914,801Expenses 2011: $890,218Net Income 2011: $24,5832011Revenue 2012: $1,042,218Expenses 2012: $897,844Net Income 2012: $144,3742012Revenue 2013: $1,169,402Expenses 2013: $1,205,051Net Income 2013: -$35,6492013Revenue 2014: $1,538,958Expenses 2014: $1,333,823Net Income 2014: $205,1352014Revenue 2015: $1,556,360Expenses 2015: $1,546,239Net Income 2015: $10,1212015Revenue 2016: $2,062,522Expenses 2016: $1,816,706Net Income 2016: $245,8162016Revenue 2017: $2,075,696Expenses 2017: $1,702,908Net Income 2017: $372,7882017Revenue 2018: $2,337,619Expenses 2018: $1,673,591Net Income 2018: $664,0282018Revenue 2019: $1,511,974Expenses 2019: $1,450,006Net Income 2019: $61,9682019Revenue 2020: $1,777,137Expenses 2020: $1,237,048Net Income 2020: $540,0892020Revenue 2021: $1,754,250Expenses 2021: $1,887,098Net Income 2021: -$132,8482021Revenue 2022: $1,589,622Expenses 2022: $1,334,033Net Income 2022: $255,5892022Revenue 2023: $1,437,208Expenses 2023: $1,601,818Net Income 2023: -$164,6102023Revenue 2025: $2,179,613Expenses 2025: $1,764,963Net Income 2025: $414,6502025

Highlighted filing

2025

Revenue$2,179,613
Expenses$1,764,963
Net Income$414,650
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,783,940
Liabilities
$54,711
Net assets
$4,729,229
Revenue
$2,179,613
Expenses
$1,764,963
Net income
$414,650
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$0.05$4.73$2.18$1.76$0.41
2023Summary only. Only limited summary data is available for this year.$4.35$0.14$4.20$1.44$1.60$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.10$4.37$1.59$1.33$0.26
2021Summary only. Only limited summary data is available for this year.$4.20$0.09$4.11$1.75$1.89$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.33$0.09$4.25$1.78$1.24$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$0.10$3.71$1.51$1.45$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.14$3.64$2.34$1.67$0.66
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.09$2.88$2.08$1.70$0.37
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.15$2.52$2.06$1.82$0.25
2015Summary only. Only limited summary data is available for this year.$2.41$0.14$2.27$1.56$1.55$0.01
2014Summary only. Only limited summary data is available for this year.$2.33$0.08$2.26$1.54$1.33$0.21
2013Summary only. Only limited summary data is available for this year.$2.19$0.14$2.05$1.17$1.21$0.04
2012Summary only. Only limited summary data is available for this year.$2.14$0.05$2.09$1.04$0.90$0.14
2011Summary only. Only limited summary data is available for this year.$1.95$0.01$1.95$0.91$0.89$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Feb 7, 2025
Return Version
2024v5.2
Gross Receipts
$2,179,613
Mission and Program Overview

Mission

The company is a stockholder-owned mutual benefit corporation formed to provide water utility services for the benefit of its stockholders and members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,313,475$4,728,125▲ $414,650
Land, Buildings, and Equipment, Net$2,652,812$2,713,935▲ $61,123
Investments in Publicly Traded Securities$1,012,343$1,032,324▲ $19,981
Savings and Temporary Cash Investments$437,478$773,174▲ $335,696
Accounts Receivable$265,506$214,789▼ $50,717
Intangible Assets$25,217$25,217→ $0
Prepaid Expenses and Deferred Charges$16,147$24,501▲ $8,354
Cap Stk Tr Prin Current Funds$1,104$1,104→ $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-
Inventories for Sale or Use-$0-
Total Assets$4,409,503$4,783,940▲ $374,437
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$91,469$50,157▼ $41,312
Deferred Revenue$3,455$4,554▲ $1,099
Total Liabilities$94,924$54,711▼ $40,213
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,314,579$4,729,229▲ $414,650
Total Liabilities and Net Assets / Fund Balance$4,409,503$4,783,940▲ $374,437

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,708,760$3,224,939$5,933,699
Land$5,175-$5,175
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Chuck BrandyPresident
Laura KariyaVice President
Scott ShinnerDirector
Amber AdamsAdministrative Manager
Linda ShoaffSecretary
Bruce KnoxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,135,821
Investment Income
$43,792
Other Revenue
$0
Change in Net Assets
$414,650

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,179,613
Total Revenue per Audited Statements
$2,179,613
Total Revenue per Form 990
$2,179,613
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,149,656
Salaries, Compensation, and Employee Benefits$615,307
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$440,543--$440,543
Depreciation Depletion$234,704--$234,704
Other Employee Benefits$135,383--$135,383
All Other Expenses$92,375--$92,375
Other Expenses$54,876--$54,876
Payroll Taxes$39,381--$39,381
Insurance$38,195--$38,195
Occupancy$35,800--$35,800
Fees for Services Legal$30,523--$30,523
Fees for Services Other$30,000--$30,000
Office Expenses$21,924--$21,924
Fees for Services Accounting$10,000--$10,000
Information Technology$9,223--$9,223
Conferences and Meetings$2,489--$2,489
Total Functional Expenses$1,764,963$0$0$1,764,963

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,764,963
Total Expenses per Audited Statements$1,764,963
Total Expenses per Form 990$1,764,963
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The company shares office space and employees with the pauma valley community services district, a special governmental district. In a written management service agreement between the organizations, the company pays a management fee to the district for salaries, wages, payroll taxes and benefits and other costs in which there is a sharing of services. In exchange for this fee, the management services provided include accounting and other administrative services, as well as utility services.”

Form 990, Part VI, Section A, Line 6

“THE ORGANIZATION HAS ONE CLASS OF STOCK - COMMON STOCKALL COMMON STOCKHOLDERS HAVE ONE VOTE FOR EACH SHARE OF STOCK HE/SHE OWNS AND ELECTS MEMBERS OF THE GOVERNING BOARD ANNUALLY.STOCKHOLDERS HAVE THE RIGHT TO VOTE ON SIGNIFICANT ISSUES AT PROPERLY NOTICED SPECIAL MEETINGS.THE COMPANY IS NOT FORMED WITH A VIEW TO PECUNIARY GAIN OR PROFIT TO ITS STOCKHOLDERS. nO GAINS, PROFITS OR DIVIDENDS SHALL BE SIDTRIBUTED TO ITS SHAREHOLDERS EXCEPT UPON DISSOLUTION.”

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

“A copy of the draft form 990 is submitted to the administrator who then circulates the draft to the members of the board for review and approval.”

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

“Organization annually reviews the conflict of interest policy with the governing board and management team to ensure compliance.”

Form 990, Part VI, Section C, Line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Rancho Pauma Mutual Water Company
EIN
95-6038239
Phone
7606154050
Address
33129 COLE GRADE ROAD, PAUMA VALLEY, CA 92061

Signing Officer

Name
Amber Adams
Title
Admin Manager
Signed
2025-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
1956
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 Appendix373 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/ActivityOrMissionDesc0THE COMPANY IS A STOCKHOLDER-OWNED MUTUAL BENEFIT CORPORATION FORMED TO PROVIDE WATER UTILITY SERVICES FOR THE BENEFIT OF ITS STOCKHOLDERS AND MEMBERS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt092375
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IRS990/BooksInCareOfDetail/PhoneNum07606154050
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt033129 COLE GRADE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PAUMA VALLEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092061
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IRS990/CntrctRcvdGreaterThan100KCnt00
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
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IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt043792
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IRS990/EmploymentTaxReturnsFiledInd0false
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE COMPANY IS A STOCKHOLDER-OWNED MUTUAL BENEFIT CORPORATION FORMED TO PROVIDE WATER UTILITY SERVICES FOR THE BENEFIT OF ITS STOCKHOLDERS AND MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04314579
IRS990/NetAssetsOrFundBalancesEOYAmt04729229
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt035800
IRS990/OccupancyGrp/TotalAmt035800
IRS990/OfficeExpensesGrp/ProgramServicesAmt021924
IRS990/OfficeExpensesGrp/TotalAmt021924
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0135383
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0135383
IRS990/OtherExpensesGrp/Desc0POWER PURCHASES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2WATER PURCHASES
IRS990/OtherExpensesGrp/Desc3CHEMICALS
IRS990/OtherExpensesGrp/ProgramServicesAmt0285484
IRS990/OtherExpensesGrp/ProgramServicesAmt1227003
IRS990/OtherExpensesGrp/ProgramServicesAmt277060
IRS990/OtherExpensesGrp/ProgramServicesAmt354876
IRS990/OtherExpensesGrp/TotalAmt0285484
IRS990/OtherExpensesGrp/TotalAmt1227003
IRS990/OtherExpensesGrp/TotalAmt277060
IRS990/OtherExpensesGrp/TotalAmt354876
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0440543
IRS990/OtherSalariesAndWagesGrp/TotalAmt0440543
IRS990/OtherSourcesGrossIncomeAmt043792
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt039381
IRS990/PayrollTaxesGrp/TotalAmt039381
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016147
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024501
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/Desc0CAPITAL CONTRIB-MEMBERS
IRS990/ProgramServiceRevenueGrp/Desc1WATER SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02135821
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02135821
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt051131
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01168787
IRS990/PYProgramServiceRevenueAmt01715020
IRS990/PYRevenuesLessExpensesAmt0111208
IRS990/PYSalariesCompEmpBnftPaidAmt0486156
IRS990/PYTotalExpensesAmt01654943
IRS990/PYTotalRevenueAmt01766151
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0414650
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02179613
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04313475
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04728125
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0437478
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0773174
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02708760
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03224939
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05933699
IRS990ScheduleD/ExpensesSubtotalAmt01764963
IRS990ScheduleD/LandGrp/BookValueAmt05175
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05175
IRS990ScheduleD/RevenueSubtotalAmt02179613
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02713935
IRS990ScheduleD/TotalExpensesPerForm990Amt01764963
IRS990ScheduleD/TotalRevenuePerForm990Amt02179613
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02179613
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01764963
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPANY SHARES OFFICE SPACE AND EMPLOYEES WITH THE PAUMA VALLEY COMMUNITY SERVICES DISTRICT, A SPECIAL GOVERNMENTAL DISTRICT. IN A WRITTEN MANAGEMENT SERVICE AGREEMENT BETWEEN THE ORGANIZATIONS, THE COMPANY PAYS A MANAGEMENT FEE TO THE DISTRICT FOR SALARIES, WAGES, PAYROLL TAXES AND BENEFITS AND OTHER COSTS IN WHICH THERE IS A SHARING OF SERVICES. IN EXCHANGE FOR THIS FEE, THE MANAGEMENT SERVICES PROVIDED INCLUDE ACCOUNTING AND OTHER ADMINISTRATIVE SERVICES, AS WELL AS UTILITY SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE CLASS OF STOCK - COMMON STOCKALL COMMON STOCKHOLDERS HAVE ONE VOTE FOR EACH SHARE OF STOCK HE/SHE OWNS AND ELECTS MEMBERS OF THE GOVERNING BOARD ANNUALLY.STOCKHOLDERS HAVE THE RIGHT TO VOTE ON SIGNIFICANT ISSUES AT PROPERLY NOTICED SPECIAL MEETINGS.THE COMPANY IS NOT FORMED WITH A VIEW TO PECUNIARY GAIN OR PROFIT TO ITS STOCKHOLDERS. nO GAINS, PROFITS OR DIVIDENDS SHALL BE SIDTRIBUTED TO ITS SHAREHOLDERS EXCEPT UPON DISSOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE DRAFT FORM 990 IS SUBMITTED TO THE ADMINISTRATOR WHO THEN CIRCULATES THE DRAFT TO THE MEMBERS OF THE BOARD FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE GOVERNING BOARD AND MANAGEMENT TEAM TO ENSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
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/TotalAssetsBOYAmt04409503
IRS990/TotalAssetsEOYAmt04783940
IRS990/TotalAssetsGrp/BOYAmt04409503
IRS990/TotalAssetsGrp/EOYAmt04783940
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01764963
IRS990/TotalFunctionalExpensesGrp/TotalAmt01764963
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt094924
IRS990/TotalLiabilitiesEOYAmt054711
IRS990/TotalLiabilitiesGrp/BOYAmt094924
IRS990/TotalLiabilitiesGrp/EOYAmt054711
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04314579
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04729229
IRS990/TotalProgramServiceExpensesAmt01764963
IRS990/TotalProgramServiceRevenueAmt02135821
IRS990/TotalRevenueGrp/ExclusionAmt043792
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02135821
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02179613
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04409503
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04783940
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt033129 COLE GRADE ROAD
IRS990/USAddress/CityNm0PAUMA VALLEY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092061
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.ranchopaumamwc.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMBER ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMIN MANAGER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RANCHO PAUMA MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0RANC
ReturnHeader/Filer/EIN0956038239
ReturnHeader/Filer/PhoneNum07606154050
ReturnHeader/Filer/USAddress/AddressLine1Txt033129 COLE GRADE ROAD
ReturnHeader/Filer/USAddress/CityNm0PAUMA VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092061
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/ReturnTs02026-02-13T08:33:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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