Riverfront Mutual Water Company

Nonprofit profile at a glance

EIN
263678700
IRS 990-EZ coverage
2014–2025
Forms available
Form 990-EZ 2025
Location
Escondido, CA, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$66,478
Expenses
$52,191
Assets
$438,944

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DOUG NAYLOR (President)

People named in this filing

  • JAMES CRONE (CFO)
  • MARK BAKER (Director)
  • DOUG NAYLOR (President)

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

Provide water to its members through a California nonprofit mutual benefit corporation

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
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 82
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.5%; rating input score 79
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 21.5%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 8.41; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 78.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $52K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Sustainability: Officer compensation ratio scored 56/100.