Nonprofit · EIN 68-0476478
MELODY OAKS MUTUAL IRRIGATION COMPANY INC
Also known as MOMIC
Tax-exempt (reinstated) · SMARTSVILLE, CA 95977
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $158,659 | $190,204 | -$31,545 | $274,325 | $410,188 | -$135,863 |
| December 31, 2024 | 990 | $209,132 | $173,408 | $35,724 | $309,845 | $414,163 | -$104,318 |
| December 31, 2023 | 990-EZ | $182,220 | $128,726 | $53,494 | $284,749 | $448,535 | -$163,786 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $18,850
- Membership dues
- $18,850
- Program service revenue
- $102,261
- Investment income
- $3,038
- Other revenue
- $34,510
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,793
- Occupancy
- $180,889
- Depreciation
- $148
- Program services (functional)
- $190,204
Balance sheet and other
- Total assets, start of year
- $309,845
- Total assets, end of year
- $274,325
- Total liabilities, end of year
- $410,188
- Net assets, end of year
- -$135,863
- Land, buildings and equipment
- $30,963
- Net assets without donor restrictions
- -$135,863
- Gross receipts
- $158,659
- Employees
- 0
- Year formed
- 2003
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN VAN DE PITTE | DIRECTOR & SYSTEM OPERATIONS Trustee or director | 2 | $0 |
| MARK MORAN | DIRECTOR & SYSTEM OPERATIONS Trustee or director | 2 | $0 |
| KATHRYN LIND | DIRECTOR & SYSTEM OPERATIONS Trustee or director | 2 | $0 |
| JOHN FRECKMAN | PRESIDENT & SYSTEM MANAGER Officer | 10 | $0 |
| ALAN FOWLER | VICE PRESIDENT Officer | 5 | $0 |
| MICHELLE MCCAY-MORAN | SECRETARY Officer | 8 | $0 |
| MAURYA FALKNER | TREASURER Officer | 20 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN VAN DE PITTE | DIRECTOR & SYSTEM OPERATIONS Trustee or director | 2 | $0 |
| MARK MORAN | DIRECTOR & SYSTEM OPERATIONS Trustee or director | 2 | $0 |
| KATHRYN LIND | DIRECTOR & SYSTEM OPERATIONS Trustee or director | 2 | $0 |
| WOODY TREVORROW | DIRECTOR & SYSTEM OPERATIONS Trustee or director | 2 | $0 |
| JOHN FRECKMAN | PRESIDENT & SYSTEM MANAGER Officer | 10 | $0 |
| ALAN FOWLER | VICE PRESIDENT Officer | 5 | $0 |
| BRET JONES | SECRETARY Officer | 8 | $0 |
| VERONICA JONES | TREASURER Officer | 20 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN FRECKMAN | PRESIDENT & SYSTEM MANAGER | 10 | $0 |
| ALAN FOWLER | VICE PRESIDENT | 5 | $0 |
| BRET JONES | SECRETARY | 8 | $0 |
| VERONICA JONES | TREASURER | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 224, SMARTSVILLE, CA 95977-0224
- In care of
- % JOHN FRECKMAN
- Signed the 990
- JOHN FRECKMAN, PRESIDENT & SYSTEM MANAGER
- Phone
- (530) 432-0155
- Return prepared by
- Pattersons Tax Practice
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0476478 or by the name MELODY OAKS MUTUAL IRRIGATION COMPANY INC.
- 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
DISTRIBUTE SEASONAL AGRICULTURAL WATER TO MEMBERS.
Program accomplishments
- MAINTAINED WATER DISTRIBUTION SYSTEM FOR MEMBERS. DELIVERED WATER FOR SEASONAL AGRICULTURAL NEEDS.Expenses $190,204
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 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 68-0476478
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T12)
- Assets (IRS master file)
- $274,325
- Income (IRS master file)
- $158,659
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- October 21, 2013
- Reinstated
- Effective May 15, 2013
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 | December 2025 | $158,659 | $190,204 | $274,325 | XML |
| 990 | December 2024 | $209,132 | $173,408 | $309,845 | XML |
| 990-EZ | December 2023 | $182,220 | $128,726 | $284,749 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 68-0476478).
Questions about MELODY OAKS MUTUAL IRRIGATION COMPANY INC
- What is the EIN of MELODY OAKS MUTUAL IRRIGATION COMPANY INC?
- The employer identification number (EIN) of MELODY OAKS MUTUAL IRRIGATION COMPANY INC is 68-0476478.
- Is MELODY OAKS MUTUAL IRRIGATION COMPANY INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to MELODY OAKS MUTUAL IRRIGATION COMPANY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MELODY OAKS MUTUAL IRRIGATION COMPANY INC 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 MELODY OAKS MUTUAL IRRIGATION COMPANY INC 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 MELODY OAKS MUTUAL IRRIGATION COMPANY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of MELODY OAKS MUTUAL IRRIGATION COMPANY INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does MELODY OAKS MUTUAL IRRIGATION COMPANY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $158,659, expenses of $190,204 and total assets of $274,325 at year end.
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