Mountain Counties Water Resources Association

Nonprofit profile at a glance

EIN
571226274
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Placerville, CA, USA
Phone
9164120571
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$242,936
Expenses
$202,553
Assets
$41,260
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Scott Ratterman (President)
  • Susan Peters (Vice President)
  • Lori Parlin (Vice President)

Highest reported compensation

  • Justin Caporusso (Executive Dir.): $93,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To unite agencies, groups and individuals whose interests include protecting and enhancing Mountain County water resources throughout the foreseeable future.

What it reported doing in 2024

Outreach - News Releases - Targeted Stories - Several State and Local Newspapers.Public forums - Host symposiums and assemble top water leaders from all across California to discuss and provide views on water supply, water quality, climate, ecosystems, water reliability, and forest health. Videotaped and on the internet.

Operating model

Revenue model
Membership-supported. 85% of the money available for current operations came from membership dues.
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. 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: 28
  • Transparency & Controls: 79
  • Accountability: 58
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29%; rating input score 29
  • Program expense ratio: 34.8%; rating input score 35
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 4th 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: 16.6%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 46.2%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -5.2% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -25.5% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 29% of revenue deployed · 34.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $94K · 10 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 29/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.