Nonprofit · EIN 33-0349014
BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION
Tax-exempt · BIG BEAR LAKE, CA 92315
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $288,785 | $107,136 | $181,649 | $2,837,744 | $2,133,000 | $704,744 |
| June 30, 2024 | 990 | $296,259 | $112,610 | $183,649 | $2,893,095 | $2,370,000 | $523,095 |
| June 30, 2023 | 990 | $292,652 | $118,003 | $174,649 | $2,948,446 | $2,609,000 | $339,446 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $288,785
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $55,351
- Program services (functional)
- $107,136
Balance sheet and other
- Total assets, start of year
- $2,893,095
- Total assets, end of year
- $2,837,744
- Total liabilities, end of year
- $2,133,000
- Net assets, end of year
- $704,744
- Land, buildings and equipment
- $2,837,744
- Net assets without donor restrictions
- $704,744
- Gross receipts
- $288,785
- Employees
- 0
- Year formed
- 1989
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MIKE STEPHENSON | COO | 0 | $0 | $298,382 | $23,709 |
| JARED CHEEK | GENERAL MANAGER Officer | 1 | $0 | $201,637 | $52,808 |
| BRITTANY LAMSON | ASSISTANT GENERAL MANAGER | 0 | $0 | $133,476 | $22,223 |
| JAMES CUMMINGS | FACILITY MANAGER | 0 | $0 | $129,625 | $11,046 |
| DREW PAPPAS | LAKE OPERATIONS MANAGER | 0 | $0 | $122,478 | $10,992 |
| MICHAEL SCHERMER | ASSISTANT FINANCIAL OFFICER & HR | 0 | $0 | $121,871 | $9,635 |
| CRAIG BREWSTER | Director Trustee or director | 1 | $0 | $7,164 | $26,364 |
| THOMAS BRADFORD | Director Trustee or director | 1 | $0 | $4,040 | $26,060 |
| STEVEN LUDECKE | Director Trustee or director | 1 | $0 | $7,776 | $20,937 |
| ANTHONY LEE | Director Trustee or director | 1 | $0 | $5,691 | $10,818 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Michael Stephenson | General Manager Officer | 1 | $0 | $358,544 | $18,955 |
| Brittany Lamson | Interim GM Officer | 40 | $0 | $182,627 | $9,202 |
| Michael Schermer | Sr Acct/HR | 0 | $0 | $111,845 | $17,599 |
| Drew Pappas | Lake Ops Man | 0 | $0 | $110,840 | $15,723 |
| Craig Brewster | Vice President Trustee or director, Officer | 1 | $0 | $5,925 | $23,992 |
| Thomas Bradford | Board Member Trustee or director | 1 | $0 | $3,192 | $22,889 |
| Steven Ludecke | President Trustee or director, Officer | 1 | $0 | $6,944 | $17,805 |
| Robert Rehfuss | Board Member Trustee or director | 1 | $0 | $2,901 | $16,506 |
| Anthony Lee | Board Member Trustee or director | 1 | $0 | $4,349 | $9,049 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MIKE STEPHENSON | GENERAL MANAGER Officer | 1 | $0 | $265,868 | $24,604 |
| ROBERT LUDECKE | PRESIDENT Trustee or director, Officer | 1 | $0 | $3,427 | $20,335 |
| TOM BRADFORD | DIRECTOR Trustee or director | 1 | $0 | $2,713 | $18,894 |
| ROBERT REHFUSS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $2,285 | $18,580 |
| JOHN EMINGER | DIRECTOR Trustee or director | 1 | $0 | $1,999 | $13,782 |
| CRAIG BREWSTER | DIRECTOR Trustee or director | 1 | $0 | $2,713 | $0 |
| ANTHONY LEE | DIRECTOR Trustee or director | 1 | $0 | $428 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2863, BIG BEAR LAKE, CA 92315-2863
- Signed the 990
- JARED CHEEK, GENERAL MANAGER
- Phone
- (909) 866-5796
- Website
- BBMWD.COM
- Return prepared by
- NIGRO & NIGRO PC
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0349014 or by the name BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE EXEMPT PURPOSE IS TO ISSUE CERTIFICATES OF PARTICIPATION IN ORDER TO FINANCE THE PURCHASE AND IMPROVEMENTS OF CAPITAL ASSETS USED BY THE BIG BEAR MUNICIPAL WATER DISTRICT (BBMWD). THE DISTRICT WILL LEASE THE ADMINISTRATIVE BUILDING LOCATED IN BIG BEAR LAKE, CALIFORNIA FROM THE CORPORATION. THE CERTIFICATES EVIDENCE PROPORTIONATE INTERESTS IN BASE RENTAL PAYMENTS TO BE MADE BY THE DISTRICT.
Program accomplishments
- THE EXEMPT PURPOSE IS TO ISSUE CERTIFICATES OF PARTICIPATION IN ORDER TO FINANCE THE PURCHASE AND IMPROVEMENTS OF CAPITAL ASSETS USED BY THE BIG BEAR MUNICIPAL WATER DISTRICT (BBMWD). THE DISTRICT WILL LEASE THE ADMINISTRATIVE BUILDING LOCATED IN BIG BEAR LAKE, CALIFORNIA FROM THE CORPORATION. THE CERTIFICATES EVIDENCE PROPORTIONATE INTERESTS IN BASE RENTAL PAYMENTS TO BE MADE BY THE DISTRICT.Expenses $107,136 · revenue $288,785
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0349014
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1989
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,837,744
- Income (IRS master file)
- $288,785
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $288,785 | $107,136 | $2,837,744 | IRS |
| 990 | June 2024 | $296,259 | $112,610 | $2,893,095 | IRS |
| 990 | June 2023 | $292,652 | $118,003 | $2,948,446 | XML |
| 990 | June 2022 | $33,193 | $187,554 | $3,003,797 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0349014).
Questions about BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION
- What is the EIN of BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION?
- The employer identification number (EIN) of BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION is 33-0349014.
- Is BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1989.
- Are donations to BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION?
- The 990 for the year ended June 30, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does BIG BEAR MUNICIPAL WATER DISTRICT PUBLIC FACILITIES CORPORATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $288,785, expenses of $107,136 and total assets of $2,837,744 at year end.
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