2026-04-14T15:12:24-07:00 2025-12-31 941683129 M Green and Company LLP 308 South M St Tulare CA 93274 990 2025-01-01 953421452 FLEMING DITCH COMPANY FLEM 5597471177 PO BOX 366 FARMERSVILLE CA 93223 JAMES SILVA MANAGER 2026-04-14 true Mary L Quillin CPA P01553793 5596887401 2025 2025-03-06 01:10:19Z PO BOX 366 FARMERSVILLE CA 93223 46901 false X N/A MUTUAL WATER COMPANY 6 6 0 0 0 57463 46901 12 0 0 57475 46901 0 0 0 0 0 59094 42102 59094 42102 -1619 4799 30261 35060 0 30261 35060 MUTUAL WATER COMPANY false false 42102 TRANSPORTATION OF AGRICULTURE IRRIGATION WATER FOR STOCKHOLDERS 42102 false false false false 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 false false false false false false true 0 0 false 0 false false false false false 46901 false false false X 6 6 false false false false true true false true false false false true false false false false false false X X MAKAYLA SANCHEZ 5597471177 PO BOX 366 FARMERSVILLE CA 93223 X JEFF RITCHIE President 0.00 0.00 X X 0 0 0 TOM LANG Vice President 0.00 0.00 X X 0 0 0 JAMES SILVA Treasurer 0.00 0.00 X X 0 0 0 DARIN DYT Director 0.00 0.00 X 0 0 0 GARY MARTIN Director 0.00 0.00 X 0 0 0 TOM NEWMAN Director 0.00 0.00 X 0 0 0 0 false false false 0 0 Membership Dues & Assessments 46901 46901 46901 0 0 0 0 0 0 0 0 0 46901 46901 0 0 0 0 0 0 0 0 0 0 0 0 515 515 0 0 0 0 0 4648 4648 0 0 0 0 0 0 0 0 0 1523 1523 ASSESSMENTS 22680 22680 DITCH MAINTENANCE 4060 4060 STORAGE 3140 3140 EQUIPMENT USE 2775 2775 2761 2761 42102 42102 0 0 923 5722 0 0 0 0 0 0 0 0 29338 29338 29338 0 0 0 0 0 30261 35060 0 0 X 30261 35060 30261 35060 30261 35060 4799 X false false false 2560 2560 26778 26778 29338 JEFF RITCHIE DIRECTOR 17308 ASSESSMENT INCOME false TOM LANG DIRECTOR 1109 ASSESSMENT INCOME false GARY MARTIN DIRECTOR 1620 ASSESSMENT INCOME false TOM NEWMAN DIRECTOR 537 ASSESSMENT INCOME false DARIN DYT DIRECTOR 13608 ASSESSMENT INCOME false Form 990, Part VI, Section A, Line 6 SHAREHOLDERS OWN SHARES OF WATER STOCK Form 990, Part VI, Section B, Line 11b MADE AVAILABLE FOR REVIEW AT THE ANNUAL DIRECTORS MEETING BUT AFTER THE RETURN HAS BEEN FILED Form 990, Part VI, Section C, Line 18 AVAILABLE IN THE ORGANIZATION'S CORPORATE OFFICE UPON REQUEST Form 990, Part VI, Section C, Line 19 No documents available to the public. Statement Note 1 FLEMING DITCH COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(12) AS A MUTUAL WATER COMPANY. THIS EXEMPTION 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 FILES A FORM 1120 INSTEAD OF FORM 990 AND 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 YEAR.DURING THE TAX YEAR ENDED DECEMBER 31, 2025, NON-MEMBER GROSS RECEIPTS DID NOT EXCEED 15 PERCENT OF TOTAL GROSS RECEIPTS. THE COMPANY IS FILING THIS FORM 990 IN THE PLACE OF THE FORM 1120 FOR THE DECEMBER 31, 2025 TAX YEAR.ALTHOUGH THE COMPANY DOES NOT ANTICIPATE HAVING NON-MEMBER INCOME IN EXCESS OF 15 PERCENT OF ITS GROSS RECEIPTS IN 2026, THE COMPANY WILL APPLY THE TEST AGAIN IN 2025 TO DETERMINE ITS FORM 990 OR FORM 1120 FILING REQUIREMENTS.