2024-10-24T09:13:33-07:00 2022-12-31 522354566 Wilkinson Hadley King & Co LLP 218 W Douglas Ave El Cajon CA 92020 990 2022-01-01 951109600 PINE VALLEY MUTUAL WATER CO PINE 6194738750 PO BOX 148 PINE VALLEY CA 91962 JEREMY FITZPATRICK Controller 2024-10-24 true true BRIAN HADLEY P00067183 6194476700 2022 2024-10-15 13:58:12Z X JEREMY FITZPATRICK 549994 false X N/A X 1923 CA THE COMPANY'S MISSION IS TO SUPPLY AND CHARGE WATER SALES AND IRRIGATION SERVICES TO ITS SHAREHOLDERS/COMMUNITY MEMBERS FOR RESIDENTIAL AND BUSINESS USE. 5 5 4 0 0 546387 335848 3381 11509 23500 202637 573268 549994 0 0 175679 194044 0 0 346661 410772 522340 604816 50928 -54822 1821143 1796126 5092 34897 1816051 1761229 THE COMPANY'S MISSION IS TO SUPPLY AND CHARGE WATER SALES AND IRRIGATION SERVICES TO ITS SHAREHOLDERS/COMMUNITY MEMBERS FOR RESIDENTIAL AND BUSINESS USE. false false 604816 549994 THE COMPANY OPERATES AS A MUTUAL WATER COMPANY AND SUPPLIES WATER AND IRRIGATION SERVICES TO ITS SHAREHOLDERS. WATER SALES AND OTHER IRRIGATION SERVICES ARE BILLED TO SHAREHOLDERS ON A BI-MONTHLY BASIS. 604816 false false false false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 4 true false false false false false 519413 30581 false false false X 5 5 false false false false true true false true true false false true true true true true true false true false X DEBORAH TROUTT 6194738450 28789 OLD HIGHWAY 80 PINE VALLEY CA 919620148 X JEREMY FITZPATRICK GENERAL MANAGER 45.00 0.00 71635 0 0 RONALD CUEVAS President 4.00 0.00 X 0 0 0 KATHERINE CARR Vice President 2.00 0.00 X 0 0 0 ROBERT NOVAK Treasurer 2.00 0.00 X 0 0 0 RONALD HOBSON Secretary 2.00 0.00 X 0 0 0 MELISSA MILLER Director 2.00 0.00 X 0 0 0 71635 0 false false false 0 0 WATER SALES/CHARGES 221000 335848 335848 335848 11509 11509 0 0 0 0 0 0 0 CAPITAL IMPROVEMENT INCOME 221000 125555 125555 NEW METER FEES 221000 72644 72644 TRANSFER FEES 221000 9350 9350 -4912 -4912 202637 549994 549994 X 0 0 0 0 71635 0 108621 95586 13035 13788 12133 1655 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 50883 44777 6106 0 ELECTRIC POWER AND UTILITIES 93731 82483 11248 INSURANCE & BENEFITS 31628 27833 3795 WATER CONSULTANT FEES 26930 23698 3232 WELL EXPENSES 26594 23403 3191 181006 159284 21722 604816 469197 63984 0 0 759054 587331 0 79800 71700 0 0 0 32410 31791 10427 9880 3205977 2190553 859452 1015424 0 0 0 0 80000 80000 1821143 1796126 43858 5092 -8961 5092 34897 X 1816051 1761229 1816051 1761229 1821143 1796126 -54822 X false true X false false 357994 357994 236185 174323 61862 1704785 1457591 247194 793081 558639 234442 113932 113932 1015424 PAYROLL TAXES PAYABLE 2607 SALES TAX PAYABLE -11568 -8961 549994 549994 549994 604816 604816 604816 Form 990, Part VI, Section A, Line 6 WATER CUSTOMERS THAT RECEIVE WATER AND IRRIGATION SERVICES ON A BI-MONTHLY BASIS Form 990, Part VI, Section B, Line 11b TAX RETURN IS PREPARED BY AN INDEPENDENT CPA FIRM UTILIZING AUDITED FINANCIAL INFORMATION AND IS REVIEWED BY THE GENERAL MANAGER AND BOARD PRESIDENT PRIOR TO FILING. IN ADDITION, OTHER MEMBERS OF THE GOVERNING BOARD REVIEW THE TAX RETURN AT THE MONTHLY BOARD MEETING PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c POLICY IS REVIEWED ANNUALLY BY THE GOVERNING BOARD AND ALL NEW BOARD MEMBERS AND EMPLOYEES HIRED ARE EVALUATED TO DETERMINE IF ANY CONFLICT OF INTEREST EXISTS. Form 990, Part VI, Section B, Line 15b THE GENERAL MANAGER IS A KEY EMPLOYEE AND AN ANNUAL REVIEW OF COMPENSATION IS CONDUCTED BY THE GOVERNING BOARD TO DETERMINE IF THERE IS TO BE ANY CHANGES TO THE GENERAL MANAGER'S COMPENSATION. IN ADDITION, THE GOVERNING BOARD COMPLETES AN ANNUAL REVIEW OF ALL OTHER SALARIES AND MAKES A DETERMINATION IF A COST OF LIVING INCREASE IS WARRANTED BASED ON THE CONSUMER PRICE INDEX. Form 990, Part VI, Section C, Line 19 INDEPENDENT ANNUAL AUDIT REPORT IS AVAILABLE TO ALL SHAREHOLDRS AND MEMBERS. IN ADDITION, ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE OPEN TO SHAREHOLDERS AND MEMBERS AT THE OFFICE SITE. Form 990, Part IX, Line 24e COMMUNICATIONS: Column (A) - Total = $9227; Column (B) - Program Services = $8120; Column (C) - Management & General = $1107; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MATERIALS AND SUPPLIES: Column (A) - Total = $26108; Column (B) - Program Services = $22975; Column (C) - Management & General = $3133; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MILEAGE: Column (A) - Total = $3758; Column (B) - Program Services = $3307; Column (C) - Management & General = $451; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OFFICE EXPENSES: Column (A) - Total = $12969; Column (B) - Program Services = $11413; Column (C) - Management & General = $1556; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER: Column (A) - Total = $9430; Column (B) - Program Services = $8298; Column (C) - Management & General = $1132; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PERMITS & LICENSING: Column (A) - Total = $8946; Column (B) - Program Services = $7872; Column (C) - Management & General = $1074; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROFESSIONAL SERVICES: Column (A) - Total = $7813; Column (B) - Program Services = $6875; Column (C) - Management & General = $938; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e REPAIR & REPLACEMENT: Column (A) - Total = $25847; Column (B) - Program Services = $22745; Column (C) - Management & General = $3102; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $5501; Column (B) - Program Services = $4841; Column (C) - Management & General = $660; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e STATE TAXES: Column (A) - Total = $800; Column (B) - Program Services = $704; Column (C) - Management & General = $96; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TAXES: Column (A) - Total = $25545; Column (B) - Program Services = $22480; Column (C) - Management & General = $3065; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e VEHICLE & FLEET EXPENSE: Column (A) - Total = $22715; Column (B) - Program Services = $19989; Column (C) - Management & General = $2726; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e WATER TREATMENT & ANALYSIS: Column (A) - Total = $22347; Column (B) - Program Services = $19665; Column (C) - Management & General = $2682; Column (D) - Fundraising = $0