PROPUBLICA Guard the Guardrails: Support Independent Journalism That Holds Power to Account
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

Sebastopol Water Association

Organization summary

Type of Nonprofit

Designated as a Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes.

Donations to this organization are not tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$2.13M (2023)

Expenses
$1.65M (2023)

Total Assets
$3.71M (2023)

Total Liabilities
$1.8M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,130,742
Expenses
$1,651,986
Net Income
$478,756
Net Assets
$1,912,628
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,779,541
83.5%
Investment Income $21,613
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $800
0.0%
Net Fundraising $0
Sales of Assets $110,933
5.2%
Net Inventory Sales $0
Other Revenue $217,855
10.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,800
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $377,799
22.9%
Assets/Debt
Total Assets $3,711,020
Total Liabilities $1,798,392
Net Assets $1,912,628
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Clyde Risher (Secretary) $1,400 $0 $0
Chancy Branning (Director) $1,400 $0 $0
Dewayne Mcgaugh (President) $1,300 $0 $0
Ricky Smith (Vice President) $1,300 $0 $0
Dennis Weaver (Director) $300 $0 $0
Ag Easom (Former Director) $100 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,724,321
Expenses
$1,510,903
Net Income
$213,418
Net Assets
$1,433,872
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,692,513
98.2%
Investment Income $191
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $4,000
0.2%
Net Inventory Sales $0
Other Revenue $27,617
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $3,600
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $265,622
17.6%
Assets/Debt
Total Assets $3,405,533
Total Liabilities $1,971,661
Net Assets $1,433,872
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Mcgaugh (President) $1,100 $0 $0
Clyde Risher (Secretary) $1,000 $0 $0
Ricky Smith (Vice President) $1,000 $0 $0
Jamie Brunson (Former Director) $400 $0 $0
Chancy Branning (Director) $100 $0 $0
Ag Easom (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,606,001
Expenses
$1,501,169
Net Income
$104,832
Net Assets
$1,220,454
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,531,285
95.3%
Investment Income $274
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $74,442
4.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,000
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $346,185
23.1%
Assets/Debt
Total Assets $3,370,350
Total Liabilities $2,149,896
Net Assets $1,220,454
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Clyde Risher (Secretary) $1,200 $0 $0
Ricky Smith (Vice President) $1,200 $0 $0
Dewayne Mcgaugh (President) $1,100 $0 $0
Jamie Brunson (Director) $800 $0 $0
Ag Easom (Director) $700 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,486,681
Expenses
$1,391,144
Net Income
$95,537
Net Assets
$1,115,622
Notable Sources of Revenue Percent of Total Revenue
Contributions $100,000
6.7%
Program Services $1,384,409
93.1%
Investment Income $203
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,069
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,500
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $336,122
24.2%
Assets/Debt
Total Assets $3,474,230
Total Liabilities $2,358,608
Net Assets $1,115,622
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Mcgaugh (President) $1,200 $0 $0
Ricky Smith (Vice President) $1,200 $0 $0
Clyde Risher (Secretary) $1,100 $0 $0
Jamie Brunson (Director) $1,100 $0 $0
Ag Easom (Director) $900 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,315,930
Expenses
$1,307,807
Net Income
$8,123
Net Assets
$1,020,085
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,315,659
100.0%
Investment Income $117
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $154
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,500
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $280,630
21.5%
Assets/Debt
Total Assets $3,484,913
Total Liabilities $2,464,828
Net Assets $1,020,085
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Mcgaugh (President) $1,200 $0 $0
Ricky Smith (Vice President) $1,200 $0 $0
Jamie Brunson (Director) $1,200 $0 $0
Clyde Risher (Secretary) $1,100 $0 $0
Ag Easom (Director) $800 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,290,889
Expenses
$1,351,261
Net Income
-$60,372
Net Assets
$1,011,962
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,286,616
99.7%
Investment Income $2,351
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,922
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,800
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $261,147
19.3%
Assets/Debt
Total Assets $3,712,723
Total Liabilities $2,700,761
Net Assets $1,011,962
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ag Easom (President) $1,200 $0 $0
Clyde Risher (Secretary) $1,200 $0 $0
Ricky Smith (Vice President) $1,200 $0 $0
Jamie Brunson (Director) $1,200 $0 $0
Dewayne Mcgaugh (Director) $1,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,251,973
Expenses
$1,166,248
Net Income
$85,725
Net Assets
$1,072,334
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,138,209
90.9%
Investment Income $3,887
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $400
0.0%
Net Fundraising $0
Sales of Assets $107,893
8.6%
Net Inventory Sales $0
Other Revenue $1,584
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,000
0.8%
Professional Fundraising Fees $0
Other Salaries and Wages $159,068
13.6%
Assets/Debt
Total Assets $3,719,230
Total Liabilities $2,646,896
Net Assets $1,072,334
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ag Easom (President) $4,800 $0 $0
Ricky Smith (Vice President) $1,200 $0 $0
Jamie Brunson (Director) $1,200 $0 $0
Clyde Risher (Secretary) $1,000 $0 $0
Dewayne Mcgaugh (Director) $800 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,132,773
Expenses
$1,090,984
Net Income
$41,789
Net Assets
$986,609
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,118,705
98.8%
Investment Income $6,728
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,800
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,540
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,400
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $144,695
13.3%
Assets/Debt
Total Assets $3,272,160
Total Liabilities $2,285,551
Net Assets $986,609
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ag Easom (President) $5,200 $0 $0
Jamie Brunson (Director) $1,300 $0 $0
Clyde Risher (Secretary) $1,100 $0 $0
Ricky Smith (Vice President) $1,100 $0 $0
Douglas Vance (Director) $700 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,109,323
Expenses
$1,058,676
Net Income
$50,647
Net Assets
$944,820
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,097,340
98.9%
Investment Income $6,912
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,800
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $271
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,200
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $139,931
13.2%
Assets/Debt
Total Assets $3,245,785
Total Liabilities $2,300,965
Net Assets $944,820
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ag Easom (President) $5,200 $0 $0
Douglas Vance (Director) $1,300 $0 $0
Clyde Risher (Secretary) $1,300 $0 $0
Jamie Brunson (Director) $1,300 $0 $0
Ricky Smith (Vice President) $1,100 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,121,832
Expenses
$1,076,005
Net Income
$45,827
Net Assets
$894,173
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,095,836
97.7%
Investment Income $11,004
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $5,200
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $9,792
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,800
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $106,881
9.9%
Assets/Debt
Total Assets $3,246,071
Total Liabilities $2,351,898
Net Assets $894,173
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ag Easom (President) $5,200 $0 $0
Douglas Vance (Director) $1,300 $0 $0
Jamie Brunson (Director) $1,200 $0 $0
Clyde Risher (Secretary) $1,100 $0 $0
Ricky Smith (Vice President) $1,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,093,328
Expenses
$1,069,910
Net Income
$23,418
Net Assets
$848,346
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,076,004
98.4%
Investment Income $12,009
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,400
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $915
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,000
0.8%
Professional Fundraising Fees $0
Other Salaries and Wages $97,292
9.1%
Assets/Debt
Total Assets $3,265,809
Total Liabilities $2,417,463
Net Assets $848,346
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ag Easom (President) $4,800 $0 $0
Douglas Vance (Director) $1,100 $0 $0
Clyde Risher (Secretary) $1,100 $0 $0
Ricky Smith (Vice President) $1,000 $0 $0
Jamie Brunson (Director) $1,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,004,130
Expenses
$1,035,680
Net Income
-$31,550
Net Assets
$824,928
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $986,674
98.3%
Investment Income $12,251
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,800
0.5%
Net Fundraising $0
Sales of Assets $200
0.0%
Net Inventory Sales $0
Other Revenue $205
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,100
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $120,974
11.7%
Assets/Debt
Total Assets $3,297,320
Total Liabilities $2,472,392
Net Assets $824,928

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,012,108
Expenses
$1,031,250
Net Income
-$19,142
Net Assets
$856,478
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $991,768
98.0%
Investment Income $15,455
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,800
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $85
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,300
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $99,073
9.6%
Assets/Debt
Total Assets $3,412,979
Total Liabilities $2,556,501
Net Assets $856,478

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »