Diener Water Company
Nonprofit profile at a glance
- EIN
- 770134334
- IRS 990-EZ coverage
- 2016–2025
- Forms available
- Form 990-EZ 2025
- Location
- Five Points, CA, USA
- Phone
- 5598842133
- Rating confidence
- Limited
Reported finances
- Assets
- $16,797
- Liabilities
- $8,007
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- ANN M WILSON (CFO/DIRECTOR)
- JAMES BEECHER (PRES/DIRECTOR)
- TIMOTHY A SIMONICH (VP/DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Water distribution
What it reported doing in 2025
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)
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 82
- Sustainability: 2
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: 0.48; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: 0% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 2 of 2 current checks pass
- Schedules: 1 filed schedules
- Filing history: 10 filing years from 2016 to 2025
- 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.
- High — Sustainability: Liabilities to assets ratio scored 17/100.