Willow Creek Mutual Water Company

Nonprofit profile at a glance

EIN
941231598
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Willows, CA, USA
Phone
5304392880
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$1,820,532
Expenses
$1,511,523
Assets
$1,038,252
Liabilities
$62,444

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BEN GORDON (CEO)

Highest reported compensation

  • CRAIG SMITH (Director): $1,000 total reported compensation
  • RUTH DWIGHT (CFO): $1,000 total reported compensation
  • CHARLES BROWNRIDGE (Secretary): $900 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 provide water, at cost, to the private mutual shareholders of the Company for the purpose of Waterfowl habitat and Irrigation.

What it reported doing in 2024

Delivered water to 103 clubs over 6,993 acres for irrigation, waterfowl habitat and domestic water uses.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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 program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 74
  • Accountability: 0
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.9%; rating input score 58
  • Program expense ratio: 69.7%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 37.2% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 57.9% of revenue deployed · 69.7% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $1K · 5 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 8 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.