Nonprofit · EIN 94-0401798
CONSOLIDATED PEOPLES DITCH COMPANY
Tax-exempt · FARMERSVILLE, CA 93223
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| November 30, 2025 | 990 | $2,480,584 | $3,077,927 | -$597,343 | $7,503,026 | $22,593 | $7,480,433 |
| November 30, 2024 | 990 | $3,893,778 | $5,917,279 | -$2,023,501 | $7,112,047 | $2,015,040 | $5,097,007 |
| November 30, 2023 | 990 | $2,456,172 | $3,399,855 | -$943,683 | $10,468,803 | $4,689,478 | $5,779,325 |
Financial details: 990 for the year ended November 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,267,352
- Investment income
- $2,157
- Net gain from sales of assets
- $800
- Other revenue
- $211,075
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $227,546
- Other salaries and wages
- $1,022,311
- Salaries, compensation and benefits (total)
- $1,660,766
- Professional fundraising fees
- $0
- Legal fees
- $7,718
- Accounting fees
- $13,900
- Occupancy
- $7,021
- Depreciation
- $321,336
- Program services (functional)
- $2,861,039
- Management and general (functional)
- $216,888
Balance sheet and other
- Total assets, start of year
- $7,112,047
- Total assets, end of year
- $7,503,026
- Total liabilities, end of year
- $22,593
- Net assets, end of year
- $7,480,433
- Land, buildings and equipment
- $3,569,781
- Gross unrelated business income
- $800
- Gross receipts
- $2,480,584
- Employees
- 14
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 November 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES SILVA | GENERAL MANAGER | 40 | $227,082 | $464 |
| GREGORIO D GURROLA | WATERMASTER | 40 | $105,740 | $0 |
| MATT HUTCHESON | President Trustee or director, Officer | 0 | $0 | $0 |
| JOE V CARDOZA III | Vice President Trustee or director, Officer | 0 | $0 | $0 |
| KEN CURTI | Director Trustee or director | 0 | $0 | $0 |
| TOM LANG | Director Trustee or director | 0 | $0 | $0 |
| MARTY TOOMEY | SEC/TREAS Trustee or director, Officer | 0 | $0 | $0 |
| LANCE MOUW | Director Trustee or director | 0 | $0 | $0 |
| TONY NUNES | Director Trustee or director | 0 | $0 | $0 |
990 for the year ended November 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES SILVA | GENERAL MANAGER | 40 | $197,964 | $16,490 |
| JOE V CARDOZA III | President Trustee or director, Officer | 0 | $0 | $0 |
| MATT HUTCHESON | Vice President Trustee or director, Officer | 0 | $0 | $0 |
| KEN CURTI | Director Trustee or director | 0 | $0 | $0 |
| TOM LANG | Director Trustee or director | 0 | $0 | $0 |
| MARTY TOOMEY | SEC/TREAS Trustee or director, Officer | 0 | $0 | $0 |
| LANCE MOUW | Director Trustee or director | 0 | $0 | $0 |
| TONY NUNES | Director Trustee or director | 0 | $0 | $0 |
990 for the year ended November 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES SILVA | GENERAL MANAGER | 40 | $171,337 | $5,783 |
| JOE V CARDOZA III | President Trustee or director, Officer | 0 | $0 | $0 |
| MATT HUTCHESON | Vice President Trustee or director, Officer | 0 | $0 | $0 |
| KEN CURTI | Director Trustee or director | 0 | $0 | $0 |
| TOM LANG | Director Trustee or director | 0 | $0 | $0 |
| MARTY TOOMEY | SEC/TREAS Trustee or director, Officer | 0 | $0 | $0 |
| LANCE MOUW | Director Trustee or director | 0 | $0 | $0 |
| TONY NUNES | Director Trustee or director | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 366, FARMERSVILLE, CA 93223-0366
- Signed the 990
- JAMES SILVA, GENERAL MANAGER
- Phone
- (559) 747-1177
- Return prepared by
- M Green and Company LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-0401798 or by the name CONSOLIDATED PEOPLES DITCH 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
TRANSPORTATION AND DELIVERY OF IRRIGATION WATER TO MEMBER SHAREHOLDERS AND MAINTENANCE OF THE WATERWAYS USED FOR THIS FUNCTION
Program accomplishments
- TRANSPORTATION AND DELIVERY OF IRRIGATION WATER TO MEMBER SHAREHOLDERS AND MAINTENANCE OF THE WATERWAYS USED FOR THIS FUNCTION
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 November, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | November 30, 2025 | April 15, 2026 | 990 on file |
| 2023 | November 30, 2024 | April 15, 2025 | 990 on file |
| 2022 | November 30, 2023 | April 15, 2024 | 990 on file |
IRS record
- EIN
- 94-0401798
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1945
- Accounting year ends
- November
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,503,026
- Income (IRS master file)
- $2,480,584
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | November 2025 | $2,480,584 | $3,077,927 | $7,503,026 | XML |
| 990 | November 2024 | $3,893,778 | $5,917,279 | $7,112,047 | XML |
| 990 | November 2023 | $2,456,172 | $3,399,855 | $10,468,803 | XML |
| 990 | November 2022 | $2,504,184 | $6,081,538 | $10,865,739 | IRS |
| 990 | November 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 94-0401798).
Questions about CONSOLIDATED PEOPLES DITCH COMPANY
- What is the EIN of CONSOLIDATED PEOPLES DITCH COMPANY?
- The employer identification number (EIN) of CONSOLIDATED PEOPLES DITCH COMPANY is 94-0401798.
- Is CONSOLIDATED PEOPLES DITCH COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1945.
- Are donations to CONSOLIDATED PEOPLES DITCH COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CONSOLIDATED PEOPLES DITCH COMPANY 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 CONSOLIDATED PEOPLES DITCH COMPANY due?
- The return for tax year 2025 (the year ending November 30, 2026) is due April 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CONSOLIDATED PEOPLES DITCH COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended November 2025.
- Who are the officers and directors of CONSOLIDATED PEOPLES DITCH COMPANY?
- The 990 for the year ended November 30, 2025 lists 9 people; 2 received compensation from the organization, the highest $227,082 (JAMES SILVA, GENERAL MANAGER).
- How much revenue does CONSOLIDATED PEOPLES DITCH COMPANY have?
- On its 990 for the year ended November 30, 2025 it reported revenue of $2,480,584, expenses of $3,077,927 and total assets of $7,503,026 at year end.
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- BLISS DITCH CO EIN 94-6102011 · last filed 990 for 2025
- VISALIA & KAWEAH WATER COMPANY EIN 94-1281714 · last filed 990 for 2025
- FARMERSVILLE AZTECS YOUTH FOOTBALL AND CHEER INC EIN 99-1800015 · last filed 990-EZ for 2026
- ELK BAYOU DITCH COMPANY EIN 94-2637067 · last filed 990 for 2025
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