Nonprofit · EIN 81-4266963
LAGUNA MOUNTAIN MUTUAL WATER CO
Tax-exempt · MOUNT LAGUNA, CA 91948
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $54,687 | $65,352 | -$10,665 | $217,868 | $20,000 | $197,868 |
| December 31, 2024 | 990-EZ | $62,497 | $35,643 | $26,854 | $331,760 | $123,523 | $208,237 |
| December 31, 2023 | 990-EZ | $48,199 | $34,755 | $13,444 | $182,894 | $46 | $182,848 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $54,676
- Investment income
- $11
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $5,161
- Professional fees and payments to contractors
- $5,683
- Occupancy
- $31,878
- Printing, publications and postage
- $82
- Other expenses
- $22,548
- Program services (functional)
- $55,949
Balance sheet and other
- Total assets, start of year
- $331,760
- Total assets, end of year
- $217,868
- Total liabilities, end of year
- $20,000
- Net assets, end of year
- $197,868
- Cash, savings and investments
- $20,575
- Land and buildings
- $197,260
- Gross receipts
- $54,687
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 |
|---|---|---|---|
| MICHAEL RICE | PRESIDENT | 10 | $0 |
| TOM McWAY | VICE PRESIDENT | 5 | $0 |
| JOAN MARSHALL | SECRETARY | 5 | $0 |
| JERRY SUPPA | TREASURER | 5 | $0 |
| CHRIS KENNEY | OMBUDSMAN | 5 | $0 |
| MICHAEL JACOBS | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL RICE | PRESIDENT | 10 | $0 |
| TOM McWAY | VICE PRESIDENT | 5 | $0 |
| JOAN MARSHALL | SECRETARY | 5 | $0 |
| JERRY SUPPA | TREASURER | 5 | $0 |
| CHRIS KENNEY | OMBUDSMAN | 5 | $0 |
| MICHAEL JACOBS | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL RICE | PRESIDENT | 10 | $0 |
| TOM McWAY | VICE PRESIDENT | 5 | $0 |
| JOAN MARSHALL | SECRETARY | 5 | $0 |
| JERRY SUPPA | TREASURER | 5 | $0 |
| CHRIS KENNEY | OMBUDSMAN | 5 | $0 |
| MICHAEL JACOBS | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 126, MOUNT LAGUNA, CA 91948-0126
- In care of
- % PATRICK F MCMILLIN SR
- Signed the 990-EZ
- THOMAS McWAY, VP
- Phone
- (619) 445-5523
- Return prepared by
- ON LINE BOOKKEEPING & TAX SERVICE INC
California records
California keeps its own records of charities and corporations. Search them by EIN 81-4266963 or by the name LAGUNA MOUNTAIN MUTUAL WATER CO.
- 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
OPERATE A MUTUAL WATER COMPANY
Program accomplishments
- OPERATE A MUTUAL WATER COMPANY FOR SUBSCRIBERSExpenses $55,949
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-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
- 81-4266963
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W80)
- Assets (IRS master file)
- $217,868
- Income (IRS master file)
- $54,687
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $54,687 | $65,352 | $217,868 | XML |
| 990-EZ | December 2024 | $62,497 | $35,643 | $331,760 | XML |
| 990-EZ | December 2023 | $48,199 | $34,755 | $182,894 | 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 81-4266963).
Questions about LAGUNA MOUNTAIN MUTUAL WATER CO
- What is the EIN of LAGUNA MOUNTAIN MUTUAL WATER CO?
- The employer identification number (EIN) of LAGUNA MOUNTAIN MUTUAL WATER CO is 81-4266963.
- Is LAGUNA MOUNTAIN MUTUAL WATER CO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2017.
- Are donations to LAGUNA MOUNTAIN MUTUAL WATER CO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LAGUNA MOUNTAIN MUTUAL WATER CO 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 LAGUNA MOUNTAIN MUTUAL WATER CO 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 LAGUNA MOUNTAIN MUTUAL WATER CO 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 LAGUNA MOUNTAIN MUTUAL WATER CO?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LAGUNA MOUNTAIN MUTUAL WATER CO have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $54,687, expenses of $65,352 and total assets of $217,868 at year end.
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All nonprofits in MOUNT LAGUNA · California · Public and societal benefit