San Gabriel Valley Water Assoc

Nonprofit profile at a glance

EIN
954468443
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Azusa, CA, USA
Phone
6268151305
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$226,481
Expenses
$228,577
Assets
$227,566
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • JOSE MARTINEZ (PRESIDENT)
  • ROY FRAUSTO (VICE PRESIDENT)

People named in this filing

  • JOSE MARTINEZ (PRESIDENT)
  • ROY FRAUSTO (VICE PRESIDENT)
  • MELISSA BARBOSA (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association promotes cooperation among all members in order to coordinate local metropolitan water districts, and to provide the public with information about water conservation techniques and practices.

What it reported doing in 2025

Legislative advocacy. Working with legislative offices and staff to educate them about groundwater issues of significance, and pursue amendments, passage or defeat of all legislation identified as a priority for the association. Preparation of fact sheets, background information, white papers, letters of support/opposition and other materials as required to educate legislators, agencies, and the governor's office and staff, and, advocating the association's position on issues in legislative hearings, other legislative and agency forums, and with the governor's office. Visiting legislators and staff to educate and advocate the association's position, both independently and with any organized coalition of interests with whom the association may then be affiliated, including work on the annual legislative symposium presented by the groundwater resources association of California. Association president and board of directors will play an active role by participating in the delivery of the lobbying services in sacramento and district offices.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 80%; rating input score 80
  • 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -1.4% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 80% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $183K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.