2025-03-17T09:19:58-07:00 2024-11-30 941683129 M Green and Company LLP 308 South M St Tulare CA 93274 990 2023-12-01 940401798 CONSOLIDATED PEOPLES DITCH COMPANY CONS 5597471177 PO BOX 366 FARMERSVILLE CA 93223 JAMES SILVA GENERAL MANAGER 2025-03-17 true true Mary L Quillin CPA P01553793 5596887401 2023 2025-03-06 01:10:19Z PO BOX 366 FARMERSVILLE CA 93223 10679799 false X N/A TRANSPORTATION AND DELIVERY OF IRRIGATION WATER TO MEMBER SHAREHOLDERS AND MAINTENANCE OF THE WATERWAYS USED FOR THIS FUNCTION 7 7 13 95272 94272 0 2150986 3521116 41064 -10351 264122 383013 2456172 3893778 0 0 1496401 1502191 0 0 1903454 4415088 3399855 5917279 -943683 -2023501 10468803 7112047 4689478 2015040 5779325 5097007 TRANSPORTATION AND DELIVERY OF IRRIGATION WATER TO MEMBER SHAREHOLDERS AND MAINTENANCE OF THE WATERWAYS USED FOR THIS FUNCTION false false TRANSPORTATION AND DELIVERY OF IRRIGATION WATER TO MEMBER SHAREHOLDERS AND MAINTENANCE OF THE WATERWAYS USED FOR THIS FUNCTION false false false false false false false false false true false false true true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false true 0 0 false 13 true true true false false false false 3521116 372662 false false false X 7 7 false false false false true true false true true false false false false false false true true false X MAKAYLA SANCHEZ 5597471177 PO BOX 366 FARMERSVILLE CA 93223 X JAMES SILVA GENERAL MANAGER 40.00 0.00 197964 0 16490 JOE V CARDOZA III President 0.00 0.00 X X 0 0 0 MATT HUTCHESON Vice President 0.00 0.00 X X 0 0 0 KEN CURTI Director 0.00 0.00 X 0 0 0 TOM LANG Director 0.00 0.00 X 0 0 0 MARTY TOOMEY SEC/TREAS 0.00 0.00 X X 0 0 0 LANCE MOUW Director 0.00 0.00 X 0 0 0 TONY NUNES Director 0.00 0.00 X 0 0 0 197964 16490 1 false true false 0 0 MEMBER SERVICES 709056 709056 Membership Dues & Assessments 111000 1595500 1595500 MISCELLANEOUS 50521 50521 WATER TRANSFERS TO MEMBER 1166039 1166039 3521116 172584 172584 0 0 0 6488228 114858 6766435 19586 -278207 95272 -182935 -278207 95272 0 0 0 MANAGEMENT SERVICES 317729 317729 PROPERTY LEASES 65284 65284 383013 3893778 3798506 95272 0 0 0 0 214454 214454 0 916774 916774 62047 62047 230390 230390 78526 78526 0 32292 32292 13276 13276 0 0 0 49698 49698 5555 5555 52862 52862 0 0 7332 7332 0 0 0 165479 165479 0 332872 332872 91044 91044 WATER PURCHASE 2536676 2536676 WEED MATERIALS 310189 310189 STORAGE 187764 187764 REPAIRS 170239 170239 459810 371024 88786 5917279 5700308 216971 0 174281 2791084 5550 5552 0 33354 10864 0 0 0 0 17538 497 5286621 1793000 3194602 3493621 6316430 0 0 0 0 727048 810429 10468803 7112047 92656 9524 2336595 38221 2260227 1967295 4689478 2015040 X 197441 199481 14244 1353806 5567640 3543720 5779325 5097007 10468803 7112047 X -2023501 1341183 X true X false true false 1120885 1120885 445160 234397 210763 2128770 515199 1613571 1591806 1043404 548402 3493621 CIP MCKAY POINT BASIS 448930 DITCH STOCK 12550 ELK BAYOUR RECEIVABLE 95600 WATER DASHBOARD GSA 179976 WATER RIGHTS 73373 810429 DUE TO FARMERS DITCH COMPANY 1967045 EMPLOYEE SAVINGS 250 1967295 false false false JAMES SILVA GENERAL MANAGER 197964 16490 214454 Form 990, Part VI, Section A, Line 6 STOCKHOLDERS OWN SHARES OF STOCK WHICH ENTITLE THEM TO A PRO RATA SHARE OF WATER Form 990, Part VI, Section B, Line 11b TAX RETURNS ARE MADE AVAILABLE FOR REVIEW AT THE ANNUAL DIRECTORS MEETING AND BEFORE FILING Form 990, Part VI, Section B, Line 15a REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS Form 990, Part VI, Section B, Line 15b REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 INCREASE IN PAID IN CAPITAL = $1339562 Form 990, Part XI, Line 9 NON DEDUCTIBLE EXPENSES = -$419 Form 990, Part XI, Line 9 PENALTIES = -$0 Form 990, Part XI, Line 9 SALE OF TREASURY STOCK = $2040 Statement Note 1 CONSOLIDATED PEOPLES DITCH COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(c)(12) AS A MUTUAL WATER COMPANY. THIS EXPEMPTION IS APPLICABLE IN ANY YEAR THAT NON-MEMBER GROSS RECEIPTS DO NOT EXCEED 15 PERCENT OF TOTAL GROSS RECEIPTS FOR THE YEAR. IN ANY YEAR THAT NON-MEMBER GROSS RECEIPTS EXCEED 15 PERCENT OF TOTAL GROSS RECEIPTS, THE COMPANY PAYS FEDERAL INCOME TAX ON ALL OF ITS NET INCOME AT THE APPLICABLE CORPORATE TAX RATES. LOSS OF THE EXEMPTION IN ANY PARTICULAR YEAR DOES NOT AFFECT ANY PREVIOUS OR SUBSEQUENT TAX YEARS.IN YEARS WHERE THE EXEMPTION REQUIREMENT IS MET, THE COMPANY FILES A FORM 990 AND 990T. IN YEARS WHERE THE EXEMPTION REQUIREMENT IS NOT MET, THE COMPANY FILES A FORM 1120.DURING THE 2022-2023 FISCAL YEAR THE COMPANY'S NON-MEMBER GROSS RECEIPTS DID NOT EXCEED THE ALLOWED 15 PERCENT OF TOTAL GROSS RECEIPTS. FOR THE 2022-2023 FISCAL YEAR, THE COMPANY IS FILING A FORM 990 AND 990T.THE COMPANY PLANS TO MEET THE 15 PERCENT TEST FOR THE 2023-2024 FISCAL YEAR AND AGAIN FILE A FROM 990 AND 990T.