Nonprofit · EIN 77-0134334
DIENER WATER COMPANY
Tax-exempt · FIVE POINTS, CA 93624
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | – | – | – | $16,797 | $8,007 | $8,790 |
| December 31, 2024 | 990-EZ | – | – | – | $16,797 | $8,007 | $8,790 |
| December 31, 2023 | 990-EZ | – | – | – | $16,797 | $8,007 | $8,790 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $16,797
- Total assets, end of year
- $16,797
- Total liabilities, end of year
- $8,007
- Net assets, end of year
- $8,790
- Gross receipts
- $0
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 |
|---|---|---|---|
| ANN M WILSON | CFO/DIRECTOR | 0 | $0 |
| JAMES BEECHER | PRES/DIRECTOR | 0 | $0 |
| TIMOTHY A SIMONICH | VP/DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANN M WILSON | CFO/DIRECTOR | 0 | $0 |
| JAMES BEECHER | PRES/DIRECTOR | 0 | $0 |
| TIMOTHY A SIMONICH | VP/DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANN M WILSON | CFO/DIRECTOR | 0 | $0 |
| JAMES BEECHER | PRES/DIRECTOR | 0 | $0 |
| TIMOTHY A SIMONICH | VP/DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 248, FIVE POINTS, CA 93624-0248
- Signed the 990-EZ
- JIM BEECHER, PRESIDENT
- Phone
- (559) 884-2133
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0134334 or by the name DIENER 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
WATER DISTRIBUTION
Program accomplishments
- THE ARTICLES OF DIENER WATER COMPANY (DWC) (A MUTUAL WATER COMPANY ORGANIZED UNDER NON-PROFIT MUTUAL BENEFIT CORPORATION LAW) PROVIDE THAT: "THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO ENGAGE IN THE BUSINESS OF SELLING, DISTRIBUTING, SUPPLYING AND DELIVERING WATER FOR IRRIGATION PURPOSES AND FOR DOMESTIC USE, AT ACTUAL COST PLUS NECESSARY EXPENSES. SUCH WATER SHALL BE SOLD, DISTRIBUTED, SUPPLIED AND DELIVERED ONLY TO HOLDERS OF MEMBERSHIP (7,680)..." IN 2003 DWC ENTERED INTO AN AGREEMENT WITH DIENER WATER COMPANY LLC (LLC) TO FURTHER ITS SPECIFIC PURPOSE. IN CONSIDERATION OF THE LLC'S AGREEMENT TO FULFILL CERTAIN OBLIGATIONS OF DWC, DWC AGREED TO PROVIDE TO LLC THE USE OF ALL OF DWC'S WATER DISTRIBTION AND RECIRCULATION FACILITIES WITHOUT RENT OR OTHER CHARGE. LLC AGREED TO ALLOCATE AND DISTRIBUTE IRRIGATION WATER ACCORDING TO THE SAME PROVISIONS AND LIMITATIONS AS ARE APPLICABLE TO DWC. (THIS AGREEMENT IS NOT A CHANGE IN OPERATIONS UNDER REGULATIONS SEC. 1.6043-3)
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
- 77-0134334
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $16,797
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | $16,797 | XML |
| 990-EZ | December 2024 | – | – | $16,797 | XML |
| 990-EZ | December 2023 | $0 | $0 | $16,797 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 77-0134334).
Questions about DIENER WATER COMPANY
- What is the EIN of DIENER WATER COMPANY?
- The employer identification number (EIN) of DIENER WATER COMPANY is 77-0134334.
- Is DIENER WATER COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1989.
- Are donations to DIENER WATER COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does DIENER WATER COMPANY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of DIENER 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 DIENER 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 are the officers and directors of DIENER WATER COMPANY?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
Other nonprofits in FIVE POINTS
- WESTSIDE HOUSING AND ECONOMIC NETWORK INC EIN 55-0799468 · last filed 990 for 2026