Modoc Ditch Co

Not tax-deductible

Farmersville, CAMutual-benefit / member-servingMutual / membership EIN 94-1390019Revenue $51K in FY2023Latest filing we have: 2022. Newer ones may not be in our data yet. Filed since? Tell us.

On file with the IRSFarmersville, CATax-exempt since Sep 1934

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Water delivery

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-1390019) · Dispute this line
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
The latest return is for FY2023, 3 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $19K a year · 31% of revenue · last 2 filings
A surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
2.1 mo
of spending, in cash
2.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$746
1% of total assets
Liabilities are 1% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$51K
-28% vs prior year
Spent
$52K
To programs
100%
Net assets
$69K
By yearFY2021–FY2023
Revenue
$51K
FY2023▼ -28%
Tap a bar for its year
Revenue by fiscal year
FY2021$71K
FY2023$51K
Expenses
$52K
FY2023▲ +64%
Tap a bar for its year
Expenses by fiscal year
FY2021$32K
FY2023$52K
Net assets
$69K
FY2023▼ -21%
Tap a bar for its year
Net assets by fiscal year
FY2021$88K
FY2023$69K

From the FY2023 Form 990 (year ending August 2023) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing we have: FY2022. IRS ruling in Sep 1934.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $52K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Modoc Ditch Co executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Modoc Ditch Co is a member-serving organization based in Farmersville, CA.

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1 program · $52K · in their own filed words · FY2022
01

Ditch maintenance and water delivery. Water delivered to land owners served by the ditch company.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-1390019) · Dispute this line
$52Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$51K
Ln 12
Fees for servicesLn 2g$49K
Other incomeLn 4–11$2K
Money outPt IX
$52K
Ln 25
Programscol B$52K
Owns and owesPt X
$69K
net assets · Ln 32
Cash and savingsLn 1–2$9K
Total assetsLn 16$70K
LiabilitiesLn 26$746
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$49K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$51K
Assets in detailPt X, end of year
CashLn 1$9K
Cash and savings togetherLn 1–2$9K
Land, buildings, equipmentLn 10c$61K
Total assetsLn 16$70K
LiabilitiesLn 26$746
Net assetsLn 32$69K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$8K$9K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$63K$61K
Total assetsLn 16$71K$70K
LiabilitiesLn 26$746$746
Net assetsLn 32$70K$69K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$5K$5K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$38K$38K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$52K$52K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest ViewingFiled with the IRS Dec 8, 2023 $51K$52K−$999$69K 990 PDF
FY2022 Not on file
FY2021Filed with the IRS Dec 15, 2021 $71K$32K$39K$88K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $50,975 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $35,175$49,475
I-10 Investment income$0
I-11 Other revenuePrior year $30$1,500
I-12 Total revenuePrior year $35,205$50,975
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $52,436$51,974
I-18 Total expensesPrior year $52,436$51,974
I-19 Revenue less expensesPrior year −$17,231−$999
Part VI · Governance 5 of 5 board members independent, 5 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $50,975 across 9 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $49,475$49,475
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,500$1,500
VIII-12 Total revenueRelated to mission $50,975$50,975
Part IX · Statement of functional expenses $51,974 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $4,840$4,840
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,523$1,523
IX-23 InsurancePrograms $2,063$2,063
IX-24 Other expenses (24a–d)Programs $38,292$38,292
IX-24e All other expensesPrograms $5,256$5,256
IX-25 Total functional expensesPrograms $51,974 · Management $0 · Fundraising $0$51,974
Part X · Balance sheet $70,195 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $8,363$8,887
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $62,831$61,308
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $71,194$70,195
X-25 Other liabilitiesStart of year $746$746
X-26 Total liabilitiesStart of year $746$746
X-31 Retained earnings or endowmentStart of year $70,448$69,449
X-32 Total net assets or fund balancesStart of year $70,448$69,449
X-33 Total liabilities and net assetsStart of year $71,194$70,195
Part XI · Reconciliation of net assets $69,449 net assets at year end
XI-1 Total revenue$50,975
XI-2 Total expenses$51,974
XI-3 Revenue less expenses−$999
XI-4 Net assets at start of year$70,448
XI-10 Net assets at end of year$69,449

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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