Nonprofit · EIN 68-0048905
EAST NICOLAUS MUTUAL WATER COMPANY
Tax-exempt (reinstated) · NICOLAUS, CA 95659
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $17,350 | $15,707 | $1,643 | $18,059 | – | $18,059 |
| December 31, 2024 | 990-EZ | $16,511 | $13,557 | $2,954 | $16,416 | – | $16,416 |
| December 31, 2023 | 990-EZ | $14,616 | $17,310 | -$2,694 | $13,462 | – | $13,462 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $17,350
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,375
- Other expenses
- $13,332
Balance sheet and other
- Total assets, start of year
- $16,416
- Total assets, end of year
- $18,059
- Total liabilities, end of year
- –
- Net assets, end of year
- $18,059
- Cash, savings and investments
- $18,059
- Gross receipts
- $17,350
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE ROLUFS | PRESIDENT | 0 | $0 |
| LINDA MARTIN | VICE PRESIDE | 0 | $0 |
| BETHANY VON TALGE | TREASURER | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE ROLUFS | PRESIDENT | 0 | $0 |
| LINDA MARTIN | VICE PRESIDE | 0 | $0 |
| BETHANY VON TALGE | TREASURER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE ROLUFS | PRESIDENT | 0 | $0 |
| LINDA MARTIN | VICE PRESIDE | 0 | $0 |
| BETHANY VON TALGE | TREASURER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 44, NICOLAUS, CA 95659-0044
- Mailing address (990-N for 2008)
- 1130 Civic Center Blvd, Yuba City CA 95993
- Principal officer (990-N for 2008)
- James Baker, 1968 Nicolaus Avenue, Nicolaus CA 95659
- Signed the 990-EZ
- DAVE ROLUFS, PRESIDENT
- Phone
- (530) 329-5073
- Return prepared by
- STACY L REESE CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0048905 or by the name EAST NICOLAUS MUTUAL WATER COMPANY.
- 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
TO PROVIDE MUTUAL WATER SERVICE TO PARCELS OF LAND IN THE EAST NICOLAUS , CA AREA.
Program accomplishments
- PROVISION OF SAFE DRINKING WATER
- PROVISION OF SAFE DRINKING WATER
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 68-0048905
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $18,059
- Income (IRS master file)
- $17,350
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- February 11, 2013
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $17,350 | $15,707 | $18,059 | XML |
| 990-EZ | December 2024 | $16,511 | $13,557 | $16,416 | XML |
| 990-EZ | December 2023 | $14,616 | $17,310 | $13,462 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2008 Officer: James Baker | December 31, 2008 | ≤ $50,000 receipts | – | – | e-Postcard |
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 68-0048905).
Questions about EAST NICOLAUS MUTUAL WATER COMPANY
- What is the EIN of EAST NICOLAUS MUTUAL WATER COMPANY?
- The employer identification number (EIN) of EAST NICOLAUS MUTUAL WATER COMPANY is 68-0048905.
- Is EAST NICOLAUS MUTUAL WATER COMPANY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
- Are donations to EAST NICOLAUS MUTUAL WATER COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does EAST NICOLAUS MUTUAL WATER COMPANY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of EAST NICOLAUS MUTUAL WATER COMPANY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EAST NICOLAUS MUTUAL WATER COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of EAST NICOLAUS MUTUAL WATER COMPANY?
- The 990-N for 2008 names James Baker.
- Who are the officers and directors of EAST NICOLAUS MUTUAL WATER COMPANY?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does EAST NICOLAUS MUTUAL WATER COMPANY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $17,350, expenses of $15,707 and total assets of $18,059 at year end.
Other nonprofits in NICOLAUS
- SOUTH SUTTER RECREATION ASSOCIATION INC EIN 94-1367735 · last filed 990-EZ for 2025
- SOUTH SUTTER HERITAGE ALLIANCE EIN 81-3742511 · last filed 990-N for 2025
All nonprofits in NICOLAUS · California · Mutual and membership benefit