Civic Intelligence

Pomona Valley Protective Association

990 • Fiscal year 2024 • EIN 95-6093496

Sep 01, 2023 to Aug 31, 2024 • Filed on Jul 08, 2025

Organization ProfilePOMONAVALLEYPROTECTIVE.COM
300 W Foothill BlvdClaremont, CA 91711

(909) 621-3023

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.14x

Higher debt load relative to revenue than 45% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

58th percentile

14%

Higher net margin than 58% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$8,700

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-0.4%

Faster revenue growth than 26% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$24,009,559

Up $2,793,071 (+13%) from 2023

Net Assets

Up

$23,764,338

Up $2,670,461 (+13%) from 2023

Liabilities

Up

$245,221

Up $122,610 (+100%) from 2023

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin58th percentile

Revenue

Down

$1,765,448

Down $6,552 (-0.4%) from 2023

Expenses

Up

$1,513,891

Up $170,617 (+13%) from 2023

Net Income

Down

$251,557

Down $177,169 (-41%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $2,211,809Liabilities 2010: $870,333Net Assets 2010: $1,341,4762010Assets 2011: $7,762,646Liabilities 2011: $2,070,703Net Assets 2011: $5,691,9432011Assets 2012: $8,207,110Liabilities 2012: $1,650,500Net Assets 2012: $6,556,6102012Assets 2013: $8,709,649Liabilities 2013: $1,202,575Net Assets 2013: $7,507,0742013Assets 2014: $9,853,115Liabilities 2014: $871,115Net Assets 2014: $8,982,0002014Assets 2015: $9,607,687Liabilities 2015: $31,989Net Assets 2015: $9,575,6982015Assets 2016: $9,813,093Liabilities 2016: $46,147Net Assets 2016: $9,766,9462016Assets 2017: $11,626,693Liabilities 2017: $145,204Net Assets 2017: $11,481,4892017Assets 2018: $12,934,820Liabilities 2018: $202,503Net Assets 2018: $12,732,3172018Assets 2019: $14,736,819Liabilities 2019: $129,076Net Assets 2019: $14,607,7432019Assets 2020: $16,139,213Liabilities 2020: $39,450Net Assets 2020: $16,099,7632020Assets 2021: $19,292,932Liabilities 2021: $142,124Net Assets 2021: $19,150,8082021Assets 2022: $19,500,365Liabilities 2022: $182,684Net Assets 2022: $19,317,6812022Assets 2023: $21,216,488Liabilities 2023: $122,611Net Assets 2023: $21,093,8772023Assets 2024: $24,009,559Liabilities 2024: $245,221Net Assets 2024: $23,764,3382024Assets 2025: $28,058,705Liabilities 2025: $1,594,935Net Assets 2025: $26,463,7702025

Highlighted filing

2024

Assets$24,009,559
Liabilities$245,221
Net Assets$23,764,338
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $605,6622010Expenses 2011: $559,0642011Expenses 2012: $608,1632012Expenses 2013: $1,177,1772013Revenue 2014: $1,819,452Expenses 2014: $736,960Net Income 2014: $1,082,4922014Revenue 2015: $1,770,626Expenses 2015: $540,832Net Income 2015: $1,229,7942015Revenue 2016: $493,773Expenses 2016: $687,728Net Income 2016: -$193,9552016Revenue 2017: $1,485,527Expenses 2017: $567,484Net Income 2017: $918,0432017Revenue 2018: $2,272,160Expenses 2018: $660,337Net Income 2018: $1,611,8232018Revenue 2019: $2,325,835Expenses 2019: $778,601Net Income 2019: $1,547,2342019Revenue 2020: $2,968,063Expenses 2020: $1,232,852Net Income 2020: $1,735,2112020Revenue 2021: $2,851,369Expenses 2021: $1,174,489Net Income 2021: $1,676,8802021Revenue 2022: $3,701,125Expenses 2022: $1,164,474Net Income 2022: $2,536,6512022Revenue 2023: $1,772,000Expenses 2023: $1,343,274Net Income 2023: $428,7262023Revenue 2024: $1,765,448Expenses 2024: $1,513,891Net Income 2024: $251,5572024Revenue 2025: $3,214,037Expenses 2025: $1,111,560Net Income 2025: $2,102,4772025

Highlighted filing

2024

Revenue$1,765,448
Expenses$1,513,891
Net Income$251,557
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 8, 2025
Return Version
2023v6.0
Gross Receipts
$20,915,544
Mission and Program Overview

Mission

The association spreads water to replenish the underground water table.

The association's land is used to spread imported and local water supplies to replenish the groundwater basin for beneficial use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$21,035,956$23,706,417▲ $2,670,461
Investments in Publicly Traded Securities$19,882,321$22,795,158▲ $2,912,837
Land, Buildings, and Equipment, Net$1,073,057$1,030,850▼ $42,207
Savings and Temporary Cash Investments$184,434$160,912▼ $23,522
Cap Stk Tr Prin Current Funds$57,921$57,921→ $0
Accounts Receivable$69,809$20,000▼ $49,809
Prepaid Expenses and Deferred Charges$6,867$2,639▼ $4,228
Total Assets$21,216,488$24,009,559▲ $2,793,071
Liabilities
Accounts Payable and Accrued Expenses$122,611$245,221▲ $122,610
Total Liabilities$122,611$245,221▲ $122,610
Net Assets / Fund Balance
Total Net Assets Fund Balance$21,093,877$23,764,338▲ $2,670,461
Total Liabilities and Net Assets / Fund Balance$21,216,488$24,009,559▲ $2,793,071

Asset Categories

AssetBook ValueDepreciationBasis
Land$920,654-$920,654
Other Land Buildings$110,196$633,140$743,336
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleBaseTotal
Golden State Water CoDirector$8,700$8,700
Steve LustroVice Preside$3,600$3,600
Katherine ParkerDirector$3,000$3,000
City of UplandDirector$1,800$1,800
Tim SandovalDirector$1,800$1,800
Victor PreciadoDirector$1,200$1,200
American States Water CoDirector$900$900

Board Members and Trustees

NameTitle
Ben LewisPresident
John W AllenSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$382,558
Investment Income
$1,382,890
Other Revenue
$0
Change in Net Assets
$251,557

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,765,448
Total Revenue per Audited Statements
$1,765,448
Total Revenue per Form 990
$1,765,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,513,891
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
Fees for Service Investment Mgmnt Fees$121,858$60,920-$182,778
Occupancy$162,044--$162,044
Fees for Services Legal$136,945$15,216-$152,161
Fees for Services Accounting$24,100$24,100-$48,200
Depreciation Depletion$42,205--$42,205
Fees for Services Lobbying$26,955$2,995-$29,950
Fees for Services Management$18,960$4,740-$23,700
Other Expenses$14,287$1,588-$15,875
All Other Expenses$15,751--$15,751
Advertising$5,000$5,000-$10,000
Office Expenses-$176-$176
Total Functional Expenses$1,361,378$152,513$0$1,513,891

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,513,891
Total Expenses per Audited Statements$1,513,891
Total Expenses per Form 990$1,513,891
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 7A

“The governing body is elected by the shareholders.”

Form 990, Page 6, Part VI, Line 8B

“Committees don't have the authority to act on behalf of the governing body without the approval of the corporation's board of directors.”

Form 990, Page 6, Part VI, Line 11B

“The 990 is prepared by a certified public accountant, reviewed by the secretary/treasurer and reviewed by the corporation's attorney and the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Through the california attorney general's office.”

Filing and Contact Details

Filer

Filer Name
Pomona Valley
EIN
95-6093496
Phone
9096213023
Address
300 W FOOTHILL BLVD, CLAREMONT, CA 91711

Signing Officer

Name
John W Allen
Title
Secretary/treasurer
Phone
9096213023
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Lewis
Formed
1910
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Yoss Allen Bernstein Lightfoot Llp
Address
300 W FOOTHILL BLVD, CLAREMONT, CA 91711
Preparer
John Allen
Phone
9096213023
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Real property taxes and depreciation on association land used for spreading imported water and captured rainfall for beneficial use.”

Form 990, Part XI

“Unrealized portfolio gains”

Raw XML Appendix357 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/ProgSrvcAccomActy2Grp/ExpenseAmt0328818
IRS990/ProgSrvcAccomActyOtherGrp/Desc0REAL PROPERTY TAXES AND DEPRECIATION ON ASSOCIATION LAND USED FOR SPREADING IMPORTED WATER AND CAPTURED RAINFALL FOR BENEFICIAL USE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0204249
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0457392
IRS990/PYOtherExpensesAmt01343274
IRS990/PYOtherRevenueAmt0906354
IRS990/PYProgramServiceRevenueAmt0408254
IRS990/PYRevenuesLessExpensesAmt0428726
IRS990/PYTotalExpensesAmt01343274
IRS990/PYTotalRevenueAmt01772000
IRS990/ReconcilationRevenueExpnssAmt0251557
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0382558
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt021035956
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt023706417
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0184434
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0160912
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01513891
IRS990ScheduleD/LandGrp/BookValueAmt0920654
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0920654
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0110196
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0633140
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0743336
IRS990ScheduleD/RevenueSubtotalAmt01765448
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01030850
IRS990ScheduleD/TotalExpensesPerForm990Amt01513891
IRS990ScheduleD/TotalRevenuePerForm990Amt01765448
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01765448
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01513891
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REAL PROPERTY TAXES AND DEPRECIATION ON ASSOCIATION LAND USED FOR SPREADING IMPORTED WATER AND CAPTURED RAINFALL FOR BENEFICIAL USE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY IS ELECTED BY THE SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMITTEES DON'T HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY WITHOUT THE APPROVAL OF THE CORPORATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT, REVIEWED BY THE SECRETARY/TREASURER AND REVIEWED BY THE CORPORATION'S ATTORNEY AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THROUGH THE CALIFORNIA ATTORNEY GENERAL'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNREALIZED PORTFOLIO GAINS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt021216488
IRS990/TotalAssetsEOYAmt024009559
IRS990/TotalAssetsGrp/BOYAmt021216488
IRS990/TotalAssetsGrp/EOYAmt024009559
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0152513
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01361378
IRS990/TotalFunctionalExpensesGrp/TotalAmt01513891
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122611
IRS990/TotalLiabilitiesEOYAmt0245221
IRS990/TotalLiabilitiesGrp/BOYAmt0122611
IRS990/TotalLiabilitiesGrp/EOYAmt0245221
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt021093877
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023764338
IRS990/TotalOtherProgSrvcExpenseAmt0204249
IRS990/TotalProgramServiceExpensesAmt01361378
IRS990/TotalProgramServiceRevenueAmt0382558
IRS990/TotalReportableCompFromOrgAmt021000
IRS990/TotalRevenueGrp/ExclusionAmt01201726
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0563722
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01765448
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021216488
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024009559
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0300 W FOOTHILL BLVD
IRS990/USAddress/CityNm0CLAREMONT
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091711
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0POMONAVALLEYPROTECTIVE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN W ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09096213023
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POMONA VALLEY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROTECTIVE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0POMO
ReturnHeader/Filer/EIN0956093496
ReturnHeader/Filer/PhoneNum09096213023
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 W FOOTHILL BLVD
ReturnHeader/Filer/USAddress/CityNm0CLAREMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091711
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832856444
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YOSS ALLEN BERNSTEIN LIGHTFOOT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 W FOOTHILL BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLAREMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091711
ReturnHeader/PreparerPersonGrp/PhoneNum09096213023
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN ALLEN
ReturnHeader/ReturnTs02025-07-11T14:43:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$24,009,559
Liabilities
$245,221
Net assets
$23,764,338
Revenue
$1,765,448
Expenses
$1,513,891
Net income
$251,557
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$28.1$1.59$26.5$3.21$1.11$2.10
2024Detailed filing. Detailed filing data is available for this year.$24.0$0.25$23.8$1.77$1.51$0.25
2023Detailed filing. Detailed filing data is available for this year.$21.2$0.12$21.1$1.77$1.34$0.43
2022Detailed filing. Detailed filing data is available for this year.$19.5$0.18$19.3$3.70$1.16$2.54
2021Detailed filing. Detailed filing data is available for this year.$19.3$0.14$19.2$2.85$1.17$1.68
2020Detailed filing. Detailed filing data is available for this year.$16.1$0.04$16.1$2.97$1.23$1.74
2019Detailed filing. Detailed filing data is available for this year.$14.7$0.13$14.6$2.33$0.78$1.55
2018Detailed filing. Detailed filing data is available for this year.$12.9$0.20$12.7$2.27$0.66$1.61
2017Detailed filing. Detailed filing data is available for this year.$11.6$0.15$11.5$1.49$0.57$0.92
2016Detailed filing. Detailed filing data is available for this year.$9.81$0.05$9.77$0.49$0.69$0.19
2015Detailed filing. Detailed filing data is available for this year.$9.61$0.03$9.58$1.77$0.54$1.23
2014Detailed filing. Detailed filing data is available for this year.$9.85$0.87$8.98$1.82$0.74$1.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.71$1.20$7.51$1.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.21$1.65$6.56$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.76$2.07$5.69$0.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.87$1.34$0.61