Civic Intelligence

Alta Sierra Mutual Water Company

EIN 95-6043193 • 501(c)12 • Wofford Heights, CA

Profile

To provide all members with water service.

10502 Sequoia DriveWofford Heights, CA 93285

n/A

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Net Margin

68th percentile

19%

Higher net margin than 68% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$32,163

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Asset Growth

66th percentile

5.1%

Faster asset growth than 66% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-15%

Faster revenue growth than 14% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$858,892

Up $70,319 (+8.9%) from 2022

Liabilities

Up

$607

Up $261 (+75%) from 2022

Net Assets

Up

$858,285

Up $70,058 (+8.9%) from 2022

Revenue

Up

$252,793

Up $54,035 (+27%) from 2022

Expenses

Up

$182,735

Up $29,869 (+20%) from 2022

Net Income

Up

$70,058

Up $24,166 (+53%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $276,391Liabilities 2011: $8832011Assets 2012: $348,785Liabilities 2012: $83,556Net Assets 2012: $265,2292012Assets 2013: $401,652Liabilities 2013: $82,788Net Assets 2013: $318,8642013Assets 2014: $495,316Liabilities 2014: $82,831Net Assets 2014: $412,4852014Assets 2015: $577,906Liabilities 2015: $82,577Net Assets 2015: $495,3292015Assets 2016: $616,579Liabilities 2016: $83,091Net Assets 2016: $533,4882016Assets 2017: $564,583Liabilities 2017: $83,309Net Assets 2017: $481,2742017Assets 2018: $610,825Liabilities 2018: $830Net Assets 2018: $609,9952018Assets 2019: $667,741Liabilities 2019: $326Net Assets 2019: $667,4152019Assets 2020: $720,749Liabilities 2020: $1,447Net Assets 2020: $719,3022020Assets 2021: $742,670Liabilities 2021: $1,550Net Assets 2021: $741,1202021Assets 2022: $788,573Liabilities 2022: $346Net Assets 2022: $788,2272022Assets 2023: $858,892Liabilities 2023: $607Net Assets 2023: $858,2852023

Highlighted filing

2023

Assets$858,892
Liabilities$607
Net Assets$858,285

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $108,210Expenses 2011: $102,434Net Income 2011: $5,7762011Revenue 2012: $121,890Expenses 2012: $132,169Net Income 2012: -$10,2792012Revenue 2013: $187,922Expenses 2013: $134,287Net Income 2013: $53,6352013Revenue 2014: $192,521Expenses 2014: $98,900Net Income 2014: $93,6212014Revenue 2015: $186,307Expenses 2015: $103,347Net Income 2015: $82,9602015Revenue 2016: $179,588Expenses 2016: $141,429Net Income 2016: $38,1592016Revenue 2017: $117,094Expenses 2017: $169,308Net Income 2017: -$52,2142017Revenue 2018: $254,586Expenses 2018: $125,865Net Income 2018: $128,7212018Revenue 2019: $193,813Expenses 2019: $162,053Net Income 2019: $31,7602019Revenue 2020: $184,191Expenses 2020: $132,304Net Income 2020: $51,8872020Revenue 2021: $173,928Expenses 2021: $152,084Net Income 2021: $21,8442021Revenue 2022: $198,758Expenses 2022: $152,866Net Income 2022: $45,8922022Revenue 2023: $252,793Expenses 2023: $182,735Net Income 2023: $70,0582023

Highlighted filing

2023

Revenue$252,793
Expenses$182,735
Net Income$70,058

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$8.59$0.01$8.58$2.53$1.83$0.70
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.89$0.00$7.88$1.99$1.53$0.46
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.43$0.02$7.41$1.74$1.52$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.21$0.01$7.19$1.84$1.32$0.52
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.68$0.00$6.67$1.94$1.62$0.32
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.11$0.01$6.10$2.55$1.26$1.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.65$0.83$4.81$1.17$1.69$0.52
2016Summary only. Only limited summary data is available for this year.$6.17$0.83$5.33$1.80$1.41$0.38
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.78$0.83$4.95$1.86$1.03$0.83
2014Detailed filing. Detailed filing data is available for this year.$4.95$0.83$4.12$1.93$0.99$0.94
2013Detailed filing. Detailed filing data is available for this year.$4.02$0.83$3.19$1.88$1.34$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.84$2.65$1.22$1.32$0.10
2011Summary only. Only limited summary data is available for this year.$2.76$0.01$1.08$1.02$0.06
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 10, 2020
Return Version
2019v5.0
Gross Receipts
$193,813
Mission and Program Overview

Mission

To provide all members with water service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$402,352$408,212▲ $5,860
Cash and Non-Interest-Bearing Accounts$183,297$225,046▲ $41,749
Savings and Temporary Cash Investments$41,004$41,004→ $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-$0-
Accounts Receivable$-15,828$-6,521▲ $9,307
Total Assets$610,825$667,741▲ $56,916
Other Assets Total-$0-
Liabilities
Other Liabilities$830$326▼ $504
Total Liabilities$830$326▼ $504
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$609,995$667,415▲ $57,420
Total Net Assets Fund Balance$609,995$667,415▲ $57,420
Total Liabilities and Net Assets / Fund Balance$610,825$667,741▲ $56,916

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$366,783$96,814$463,597
Equipment$26,742$121,241$147,983
Buildings$6,227$4,571$10,798
Land$8,460-$8,460
Other Land Buildings-$3,299$3,299
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David SprayberryServicemanPT$22,065$22,065
John BlackTraineePT$16,890$16,890
Deborah A AsherSecretaryPT$11,940$11,940
William PrestonManagerPT$10,920$10,920
Scott ForbesTrainee-$5,600$5,600

Board Members and Trustees

NameTitle
Joe BalasPresident & CEO
Joe HughesDirector
Larry HoopesDirector
Robert HandDirector
Tom SteeleDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$193,813
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$31,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$88,370
Salaries, Compensation, and Employee Benefits$73,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,615--$67,615
Depreciation Depletion---$21,023
Office Expenses-$7,515-$7,515
Fees for Services Other$6,179$305-$6,484
Other Expenses$9,460$6,161-$6,161
Payroll Taxes$6,068--$6,068
Occupancy-$4,204-$4,204
Insurance-$2,721-$2,721
All Other Expenses-$2,318-$2,318
Fees for Services Accounting-$1,939-$1,939
Total Functional Expenses$115,867$25,163$0$162,053
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
Payroll Liab$326
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

All residents within the service area are eligible to be members of the water company.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect a 5 member board of directors.All major financial or operational decisions of the boardrequire an approval vote by a majority of the general membership.A web site is maintained wherein members can review informationon major financial or operational decisions.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Major financial or operational decisions of the boardrequire an approval vote by a majority of the general membership.A web site is maintained wherein members can review informationon major financial or operational decisions.

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

Governing body members each review the tax returns, and any questions are resolved before filing.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Upon request, members or the public are providedwith copies of governing documents, policy statements,financial statements, or tax returns.

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

Documents accessible via website.

Filing and Contact Details

Filer

Filer Name
Alta Sierra Mutual Water Company
EIN
95-6043193
Phone
7603764111
Address
10502 Sequoia Drive, Wofford Heights, CA 93285

Signing Officer

Name
William Preston
Title
Manager
Signed
2020-04-10
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
5
Employees
4

Preparer

Firm
Gary A Gilbreath CPA
Address
124 H Street, Bakersfield, CA 93304
Preparer
Gary A Gilbreath
Phone
6613272707
Raw XML Appendix377 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/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt0830
IRS990/OtherLiabilitiesGrp/EOYAmt0326
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt067615
IRS990/OtherSalariesAndWagesGrp/TotalAmt067615
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt06068
IRS990/PayrollTaxesGrp/TotalAmt06068
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt025660
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt06
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt084088
IRS990/PYProgramServiceRevenueAmt0254580
IRS990/PYRevenuesLessExpensesAmt0128721
IRS990/PYSalariesCompEmpBnftPaidAmt041777
IRS990/PYTotalExpensesAmt0125865
IRS990/PYTotalRevenueAmt0254586
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt031760
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt041004
IRS990/SavingsAndTempCashInvstGrp/EOYAmt041004
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt06227
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04571
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010798
IRS990ScheduleD/EquipmentGrp/BookValueAmt026742
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121241
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0147983
IRS990ScheduleD/LandGrp/BookValueAmt08460
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08460
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0366783
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt096814
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0463597
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03299
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03299
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0326
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liab
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0408212
IRS990ScheduleD/TotalLiabilityAmt0326
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All residents within the service area are eligible to be members of the water company.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect a 5 member board of directors.All major financial or operational decisions of the boardrequire an approval vote by a majority of the general membership.A web site is maintained wherein members can review informationon major financial or operational decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Major financial or operational decisions of the boardrequire an approval vote by a majority of the general membership.A web site is maintained wherein members can review informationon major financial or operational decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing body members each review the tax returns, and any questions are resolved before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request, members or the public are providedwith copies of governing documents, policy statements,financial statements, or tax returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents accessible via website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0610825
IRS990/TotalAssetsEOYAmt0667741
IRS990/TotalAssetsGrp/BOYAmt0610825
IRS990/TotalAssetsGrp/EOYAmt0667741
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025163
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0115867
IRS990/TotalFunctionalExpensesGrp/TotalAmt0162053
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0830
IRS990/TotalLiabilitiesEOYAmt0326
IRS990/TotalLiabilitiesGrp/BOYAmt0830
IRS990/TotalLiabilitiesGrp/EOYAmt0326
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0609995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0667415
IRS990/TotalProgramServiceRevenueAmt0193813
IRS990/TotalReportableCompFromOrgAmt067415
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0193813
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0193813
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0610825
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0667741
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt010502 Sequoia Drive 11
IRS990/USAddress/CityNm0Wofford Heights
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093285
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0William Preston
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALTA SIERRA MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0ALTA
ReturnHeader/Filer/EIN0956043193
ReturnHeader/Filer/PhoneNum07603764111
ReturnHeader/Filer/USAddress/AddressLine1Txt010502 Sequoia Drive
ReturnHeader/Filer/USAddress/CityNm0Wofford Heights
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093285
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770314555
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gary A Gilbreath CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0124 H Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bakersfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093304
ReturnHeader/PreparerPersonGrp/PhoneNum06613272707
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary A Gilbreath
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-04-10T11:36:42-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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