Nonprofit · EIN 46-3976195
CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES
Tax-exempt · FULLERTON, CA 92835
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,343,759 | $2,709,232 | -$365,473 | $712,624 | $402,662 | $309,962 |
| December 31, 2024 | 990 | $1,663,640 | $1,631,254 | $32,386 | $925,436 | $250,000 | $675,436 |
| December 31, 2023 | 990 | $507,092 | $583,932 | -$76,840 | $643,300 | $250 | $643,050 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $414,245
- Membership dues
- $414,245
- Program service revenue
- $1,911,581
- Investment income
- $13,945
- Other revenue
- $3,988
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $10,206
- Salaries, compensation and benefits (total)
- $10,206
- Professional fundraising fees
- $0
- Legal fees
- $244,617
- Accounting fees
- $21,853
- Travel
- $14,383
Balance sheet and other
- Total assets, start of year
- $925,436
- Total assets, end of year
- $712,624
- Total liabilities, end of year
- $402,662
- Net assets, end of year
- $309,962
- Net assets without donor restrictions
- $309,962
- Gross receipts
- $2,343,759
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2013
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| R ERANIO | DIRECTOR Trustee or director | 1 | $6,802 |
| S MCELHENNEY | DIRECTOR Trustee or director | 1 | $6,077 |
| L YAMASHITA-LOPEZ | PRESIDENT Trustee or director | 2 | $1,100 |
| K TCHENG | DIRECTOR Trustee or director | 1 | $1,100 |
| S LENTON | DIRECTOR Trustee or director | 1 | $1,000 |
| J ZUCCA | DIRECTOR Trustee or director | 1 | $1,000 |
| D MICHALKO | DIRECTOR Trustee or director | 1 | $900 |
| K BRADBURY | SECRETARY Trustee or director | 2 | $800 |
| D ARMSTRONG | VICE PRESIDENT Trustee or director | 1 | $700 |
| A RODRIGUEZ | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| D MICHALKO | SECRETARY Trustee or director | 2 | $1,200 |
| R ERANIO | DIRECTOR Trustee or director | 1 | $1,200 |
| L YAMASHITA-LOPEZ | PRESIDENT Trustee or director | 2 | $1,100 |
| D ARMSTRONG | VICE PRESIDENT Trustee or director | 1 | $1,100 |
| K BRADBURY | DIRECTOR Trustee or director | 1 | $900 |
| K TCHENG | DIRECTOR Trustee or director | 1 | $900 |
| S LENTON | DIRECTOR Trustee or director | 1 | $800 |
| S MCELHENNEY | DIRECTOR Trustee or director | 1 | $600 |
| J ZUCCA | DIRECTOR Trustee or director | 1 | $600 |
| A RODRIGUEZ | DIRECTOR Trustee or director | 1 | $500 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA YAMASHITA-LOPEZ | PRESIDENT Trustee or director | 2 | $0 |
| DAVID ARMSTRONG | VICE PRESIDENT Trustee or director | 1 | $0 |
| DAVID MICHALKO | SECRETARY Trustee or director | 2 | $0 |
| DOUG NUNNELEY | DIRECTOR Trustee or director | 1 | $0 |
| KOREY BRADBURY | DIRECTOR Trustee or director | 1 | $0 |
| KENNETH TCHENG | DIRECTOR Trustee or director | 1 | $0 |
| STEVE LENTON | DIRECTOR Trustee or director | 1 | $0 |
| JAY ZUCCA | DIRECTOR Trustee or director | 1 | $0 |
| JOE DURAN | DIRECTOR Trustee or director | 1 | $0 |
| ADAN ORTEGA | EXECUTIVE DIRECTOR Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1370 BREA BLVD STE 224, FULLERTON, CA 92835-4128
- In care of
- % JAMES BYERRUM
- Principal officer (990 for 2025)
- LISA YAMASHITA-LOPEZ, 1370 N BREA BLVD STE 224, FULLERTON, CA 92835
- Signed the 990
- LISA YAMASHITA-LOPEZ, PRESIDENT
- Phone
- (714) 709-4040
- Website
- HTTPS://CALMUTUALS.ORG
- Return prepared by
- EGAN CPAs LP
California records
California keeps its own records of charities and corporations. Search them by EIN 46-3976195 or by the name CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO PROVIDE A UNIFYING VOICE FOR MUTUAL WATER COMPANIES IN CA TO ENSURE THEIR INTERESTS ARE REPRESENTED WITH RESPECT TO REGULATORY AND LEGISLATIVE ISSUES AND TO ASSIST SMALL WATER SYSTEMS.
Program accomplishments
- CALMUTUALS WAS SUCCESSFUL IN LEGISLATIVE AND REGULATORY ADVOCACY TO ENSURE THAT THENEEDS AND CONCERNS OF SMALL SYSTEMS WERE CONSIDERED IN VARIOUS BILLS AND REGULATIONS
- THE ORGANIZATION PROVIDED ASSISTANCE TO ITS MEMBERS WITH VARIOUS OPERATIONAL ISSUES,INCLUDING, BUT NOT LIMITED TO, TECHNICAL CERFIFICATIONS AND TRAINING, FINANCIAL TOOLS, EMPLOYMENT-RELATED BACKGROUND CHECKS AND BOARD MEMBER TRAINING.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-3976195
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $712,624
- Income (IRS master file)
- $2,343,759
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,343,759 | $2,709,232 | $712,624 | XML |
| 990 | December 2024 | $1,663,640 | $1,631,254 | $925,436 | XML |
| 990 | December 2023 | $507,092 | $583,932 | $643,300 | XML |
| 990 | December 2022 | $722,616 | $462,790 | $719,890 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-3976195).
Questions about CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES
- What is the EIN of CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES?
- The employer identification number (EIN) of CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES is 46-3976195.
- Is CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2014.
- Are donations to CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES?
- The 990 for the year ended December 31, 2025 names LISA YAMASHITA-LOPEZ.
- Who are the officers and directors of CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES?
- The 990 for the year ended December 31, 2025 lists 10 people; 9 received compensation from the organization, the highest $6,802 (R ERANIO, DIRECTOR).
- How much revenue does CALIFORNIA ASSOCIATION OF MUTUAL WATER COMPANIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,343,759, expenses of $2,709,232 and total assets of $712,624 at year end.
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All nonprofits in FULLERTON · California · Community improvement and capacity building