BOX SPRINGS MUTUAL WATER COMPANY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BOX SPRINGS MUTUAL WATER COMPANY (EIN 95-0565825)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-10
IRS object ID: 201311309349303366
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-10T21:46:10-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE PART-TIME CFO INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	23318 OLIVE WOOD PLAZA DR STE F	AddressLine1
City	MORENO VALLEY	City
State	CA	State
ZIP Code	92553	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	950565825	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BOX SPRINGS MUTUAL WATER COMPANY	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BOXS	NameControl
Phone	9516536419	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	21740 DRACAEA AVENUE	AddressLine1
City	MORENO VALLEY	City
State	CA	State
ZIP Code	92553	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RAY FISHER	Name
Title	PRESIDENT	Title
Phone	9516536419	Phone
Date Signed	2013-04-18	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	GARY CAPOLINO	Name
Phone	9516535053	Phone
Date Prepared	2013-05-10	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RAY FISHER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	21740 DRACAEA AVENUE	AddressLine1
City	MORENO VALLEY	City
State	CA	State
ZIP Code	92553	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	560988	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1920	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	Acquisition and Distribution of Water (Mutual Water Company)	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	7	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	53	InvestmentIncomeCurrentYear
Other Revenue Current Year	392772	OtherRevenueCurrentYear
Total Revenue Current Year	392825	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	148410	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expenses Current Year	176876	OtherExpensesCurrentYear
Total Expenses Current Year	325286	TotalExpensesCurrentYear
Revenues Less Expenses CY	67539	RevenuesLessExpensesCY
Total Assets BOY	700259	TotalAssetsBOY
Total Assets EOY	751690	TotalAssetsEOY
Total Liabilities BOY	85087	TotalLiabilitiesBOY
Total Liabilities EOY	68979	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	615172	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	682711	NetAssetsOrFundBalancesEOY
Mission Description	Acquisition and Distribution of	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	ACQUISITION AND DISTRIBUTION OF WATER (MUTUAL WATER COMPANY)	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	7	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Gross Income From Members	560935	GrossIncomeFromMembers
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	true	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ROBYN PHILLIPS	NamePerson
Telephone Number	9516536419	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	21740 DRACAEA AVENUE	AddressLine1
City	MORENO VALLEY	City
State	CA	State
ZIP Code	92553	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Key EmployeeKeyEmployee
ROBYN PHILLIPS
Vice President	0.00	X	0	0	0
RON MARKS
Treasurer	0.00	X	0	0	0
RAY FISHER
President	0.00	X	0	0	0	X
ROBERT PEREZ
Board Member	0.00		0	0	0
SUNG CHANG
Office Manager	40.00		26222	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	26222	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	53	TotalRevenueColumn
Exclusion	$53	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	560935	GrossSalesOfInventory
Cost Of Goods Sold	168163	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	392772	TotalRevenueColumn
Related Or Exempt Function Income	392772	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	392825	TotalRevenueColumn
Related Or Exempt Function Income	392772	RelatedOrExemptFunctionIncome
Exclusion	$53	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	132246	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2814	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	13350	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1000	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6500	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9664	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	10734	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	36567	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	52911	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
Utilities	21593
Licenses, Permits & Fees	9683
Telephone	6732
Postage & Delivery	5732

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	15760	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	325286	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	61721	BOY
EOY	92959	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	96	BOY
EOY	50149	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	62735	BOY
EOY	51413	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	80213	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1530304	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1053348	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	575707	BOY
EOY	476956	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	700259	BOY
EOY	751690	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	85086	BOY
EOY	68979	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	85087	BOY
EOY	68979	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	75441	BOY
EOY	75441	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	41823	BOY
EOY	41823	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	497908	BOY
EOY	565447	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	615172	BOY
EOY	682711	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	700259	BOY
EOY	751690	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	67539	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Both	X	FinancialStatementBoth

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6019	OtherCostOrOtherBasis
Book Value	6019	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6151	OtherCostOrOtherBasis
Depreciation	3325	Depreciation
Book Value	2826	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	128820	OtherCostOrOtherBasis
Depreciation	120177	Depreciation
Book Value	8643	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1389314	OtherCostOrOtherBasis
Depreciation	929846	Depreciation
Book Value	459468	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	476956	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 5	An embezzlement was discovered in early 2012. The
	criminal was prosecuted and convicted and has served
	jail time.
Pt VI, Line 11b	No review was or will be conducted
Pt VI, Line 6	The organization has approximately 600 shareholders
Pt VI, Line 7a	Shareholders elect members of the Board or Directors