Civic Intelligence

Landale Mutual Water Company

EIN 95-6093226 • 501(c)12 • Lancaster, CA

Profile

SALE OF MUTUAL WATER

PO Box 5808Lancaster, CA 93539

n/A

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

78th percentile

26%

Higher net margin than 78% 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

80th percentile

9.7%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

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

Assets

Up

$1,907,927

Up $169,004 (+9.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,907,927

Up $169,004 (+9.7%) from 2024

Revenue

Up

$658,031

Up $75,263 (+13%) from 2024

Expenses

Up

$489,027

Up $74,589 (+18%) from 2024

Net Income

Up

$169,004

Up $674 (+0.4%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $855,890Liabilities 2011: $216,614Net Assets 2011: $639,2762011Assets 2012: $799,001Liabilities 2012: $196,017Net Assets 2012: $602,9842012Assets 2013: $773,930Liabilities 2013: $175,927Net Assets 2013: $598,0032013Assets 2014: $803,086Liabilities 2014: $124,564Net Assets 2014: $678,5222014Assets 2015: $901,921Liabilities 2015: $0Net Assets 2015: $901,9212015Assets 2016: $968,381Liabilities 2016: $0Net Assets 2016: $968,3812016Assets 2017: $1,117,681Liabilities 2017: $0Net Assets 2017: $1,117,6812017Assets 2018: $1,281,524Liabilities 2018: $3,346Net Assets 2018: $1,278,1782018Assets 2019: $1,386,371Liabilities 2019: $0Net Assets 2019: $1,386,3712019Assets 2020: $1,460,986Liabilities 2020: $0Net Assets 2020: $1,460,9862020Assets 2021: $1,658,853Liabilities 2021: $72,168Net Assets 2021: $1,586,6852021Assets 2022: $1,639,442Liabilities 2022: $0Net Assets 2022: $1,639,4422022Assets 2023: $1,570,593Liabilities 2023: $0Net Assets 2023: $1,570,5932023Assets 2024: $1,738,923Liabilities 2024: $0Net Assets 2024: $1,738,9232024Assets 2025: $1,907,927Liabilities 2025: $0Net Assets 2025: $1,907,9272025

Highlighted filing

2025

Assets$1,907,927
Liabilities$0
Net Assets$1,907,927

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $223,199Expenses 2011: $325,682Net Income 2011: -$102,4832011Revenue 2012: $250,391Expenses 2012: $291,840Net Income 2012: -$41,4492012Revenue 2013: $298,359Expenses 2013: $281,738Net Income 2013: $16,6212013Revenue 2014: $316,349Expenses 2014: $262,986Net Income 2014: $53,3632014Revenue 2015: $437,465Expenses 2015: $254,899Net Income 2015: $182,5662015Revenue 2016: $348,210Expenses 2016: $281,750Net Income 2016: $66,4602016Revenue 2017: $393,020Expenses 2017: $243,720Net Income 2017: $149,3002017Revenue 2018: $455,332Expenses 2018: $283,052Net Income 2018: $172,2802018Revenue 2019: $373,564Expenses 2019: $268,510Net Income 2019: $105,0542019Revenue 2020: $338,896Expenses 2020: $278,378Net Income 2020: $60,5182020Revenue 2021: $439,496Expenses 2021: $313,797Net Income 2021: $125,6992021Revenue 2022: $448,624Expenses 2022: $395,867Net Income 2022: $52,7572022Revenue 2023: $516,792Expenses 2023: $585,641Net Income 2023: -$68,8492023Revenue 2024: $582,768Expenses 2024: $414,438Net Income 2024: $168,3302024Revenue 2025: $658,031Expenses 2025: $489,027Net Income 2025: $169,0042025

Highlighted filing

2025

Revenue$658,031
Expenses$489,027
Net Income$169,004

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.66$0.49$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.58$0.41$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.52$0.59$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.45$0.40$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.66$0.07$1.59$0.44$0.31$0.13
2020Summary only. Only limited summary data is available for this year.$1.46$0.00$1.46$0.34$0.28$0.06
2019Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$0.37$0.27$0.11
2018Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.46$0.28$0.17
2017Summary only. Only limited summary data is available for this year.$1.12$0.00$1.12$0.39$0.24$0.15
2016Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$0.35$0.28$0.07
2015Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$0.44$0.25$0.18
2014Summary only. Only limited summary data is available for this year.$0.80$0.12$0.68$0.32$0.26$0.05
2013Summary only. Only limited summary data is available for this year.$0.77$0.18$0.60$0.30$0.28$0.02
2012Summary only. Only limited summary data is available for this year.$0.80$0.20$0.60$0.25$0.29$0.04
2011Summary only. Only limited summary data is available for this year.$0.86$0.22$0.64$0.22$0.33$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Mar 16, 2026
Return Version
2024v5.2
Gross Receipts
$658,031
Mission and Program Overview

Mission

SALE OF MUTUAL WATER

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,640,568$1,809,572▲ $169,004
Savings and Temporary Cash Investments$709,065$1,033,694▲ $324,629
Land, Buildings, and Equipment, Net$586,594$527,493▼ $59,101
Accounts Receivable$243,373$289,834▲ $46,461
Cap Stk Tr Prin Current Funds$98,355$98,355→ $0
Cash and Non-Interest-Bearing Accounts$193,174$41,219▼ $151,955
Prepaid Expenses and Deferred Charges$6,717$15,687▲ $8,970
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$1,738,923$1,907,927▲ $169,004
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,738,923$1,907,927▲ $169,004
Total Liabilities and Net Assets / Fund Balance$1,738,923$1,907,927▲ $169,004

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$282,077$2,296,309$2,578,386
Land$239,324-$239,324
Leasehold Improvements$6,070$8,205$14,275
Other Land Buildings$22$2,886$2,908
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank PurcellPresident
Nickie PurcellMember
Kasey RuckeySecretary
Johnny RogersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$635,403
Investment Income
$22,628
Other Revenue
$0
Change in Net Assets
$169,004
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$360,797
Salaries, Compensation, and Employee Benefits$128,230
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$106,880$21,350-$128,230
Depreciation Depletion$53,191$5,910-$59,101
Other Expenses$16,238$1,804-$18,042
Fees for Services Legal$9,039$1,004-$10,043
Office Expenses$8,226$914-$9,140
Insurance$7,309$812-$8,121
Fees for Services Accounting$5,909$656-$6,565
All Other Expenses$-96,562$-10,729-$-107,291
Total Functional Expenses$431,599$57,428$0$489,027
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No

Governance Explanations

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

The board members review the financial data provided in the tax return for completeness as well as accuracy.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Landale Mutual Water Company
EIN
95-6093226
Address
PO BOX 5808, LANCASTER, CA 93539

Signing Officer

Name
Johnny Rogers
Title
Treasurer
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Burkey Cox Evans & Bradford
Address
1058 W AVENUE M14 STE B, PALMDALE, CA 93551
Preparer
Mayank Madhavani CPA-PFS CFP
Phone
6612672005
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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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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0709065
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01033694
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0282077
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02296309
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02578386
IRS990ScheduleD/LandGrp/BookValueAmt0239324
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0239324
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06070
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08205
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014275
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02886
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02908
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0527493
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS REVIEW THE FINANCIAL DATA PROVIDED IN THE TAX RETURN FOR COMPLETENESS AS WELL AS ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 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/TotalAssetsBOYAmt01738923
IRS990/TotalAssetsEOYAmt01907927
IRS990/TotalAssetsGrp/BOYAmt01738923
IRS990/TotalAssetsGrp/EOYAmt01907927
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057428
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0431599
IRS990/TotalFunctionalExpensesGrp/TotalAmt0489027
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01738923
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01907927
IRS990/TotalProgramServiceExpensesAmt0431599
IRS990/TotalProgramServiceRevenueAmt0635403
IRS990/TotalRevenueGrp/ExclusionAmt0635403
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022628
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0658031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01738923
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01907927
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5808
IRS990/USAddress/CityNm0LANCASTER
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0935395808
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHNNY ROGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-16
ReturnHeader/DisasterReliefTxt0FEMA DR-4856-CA CALIFORNIA WILDFIRES AND
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LANDALE MUTUAL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0LAND
ReturnHeader/Filer/EIN0956093226
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5808
ReturnHeader/Filer/USAddress/CityNm0LANCASTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093539
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952868411
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURKEY COX EVANS & BRADFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01058 W AVENUE M14 STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PALMDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093551
ReturnHeader/PreparerPersonGrp/PhoneNum06612672005
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mayank Madhavani CPA-PFS CFP
ReturnHeader/ReturnTs02026-03-16T13:24:17-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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