Delta View Water Association
Nonprofit profile at a glance
- EIN
- 842208041
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Hanford, CA, USA
- Phone
- 5597072534
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Agricultural Programs
Reported finances
- Revenue
- $316,484
- Expenses
- $273,658
- Assets
- $201,814
- Liabilities
- $5,808
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- TONY DE GROOT (Chairman)
- JASON LINMAN (Director)
- DINO GIACOMAZI (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To improve conditions and to develop projects and efficiencies for agricultural landowners in the greater kaweah basin region of California by engaging in activities which include but are not limited to, educating the public and engaging in activities which include but are not necessarily limited to educating the public and various agencies regarding groundwater sustainability issues and providing input on the development of a groundwater sustainability plan for the greater kaweah basin region.
What it reported doing in 2024
Educated the public and various agencies regarding groundwater sustainability issues and provided input on the development of a groundwater sustainability plan for the greater kaweah basin region.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 30
- Transparency & Controls: 90
- Accountability: 58
- Sustainability: 53
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 32.1%; rating input score 32
- Program expense ratio: 37.1%; rating input score 37
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 0 of 7 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 13.5%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -79.6% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 21.7% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 28.1% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: 32.1% of revenue deployed · 37.1% of spending went to programs
- Governance: 6 of 6 board members independent · 0 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $101K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
- Moderate — Financial Efficiency: Program expense ratio scored 37/100.
- High — Accountability: Governance controls: 6 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.