TY 2013 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) AL CLARK........................................................................
PRESIDENT AND DIRECTOR

20.00
.......................

(2) THOMAS SWIRE........................................................................
SECRETARY & DIRECTOR

10.00
.......................

(3) BRYAN SMITH........................................................................
VICE PRESIDENT & DIRECTOR

10.00
.......................

(4) MARK ZOELLER........................................................................
TREASURER & DIRECTOR

10.00
.......................

(5) JOHN LAUTSCH........................................................................
DIRECTOR

5.00
.......................

(6) PETER JACOBS........................................................................
DIRECTOR

5.00
.......................

(7) BOB MCDONOUGH........................................................................
DIRECTOR

5.00
.......................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to governments and organizations in the United States. See Part IV, line 21

Grants and other assistance to individuals in the United States. See Part IV, line 22

Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16

Benefits paid to or for members

Compensation of current officers, directors, trustees, and key employees ....

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages

479,465

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

3,619

Other employee benefits .......

103,513

Payroll taxes ...........

48,283

Fees for services (non-employees):

Management ......

167,349

Legal .........

7,732

Accounting ...........

2,925

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........

Advertising and promotion ....

Office expenses .......

33,023

Information technology ......

Royalties ..

Occupancy ...........

Travel ............

2,563

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

Interest ...........

Payments to affiliates .......

Depreciation, depletion, and amortization .....

295,032

Insurance ..............

50,766

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

STATE INCOME TAX

4,833

PURCHASED POWER

362,585

EQUIPMENT RENTAL & MAIN

154,900

VEHICLE EXPENSE

60,840

All other expenses

220,246

207,379

12,867

Total functional expenses. Add lines 1 through 24e

1,997,674

1,684,942

17,700

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	270,021	1	232,171
2	Savings and temporary cash investments .........	2,154,773	2	1,633,803
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	187,064	4	208,981
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............	43,491	8	52,032
9	Prepaid expenses and deferred charges ..........	40,412	9	91,043
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	7,665,866
b	Less: accumulated depreciation .....	10b	5,099,854	2,571,817	10c	2,566,012
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	5,267,578	16	4,784,042
	17	Accounts payable and accrued expenses .........	83,805	17	68,196
18	Grants payable .................		18
19	Deferred revenue ................	71,993	19	71,932
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	194,102	25	9,062
26	Total liabilities. Add lines 17 through 25.........	349,900	26	149,190
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........	80,000	30	80,000
31	Paid-in or capital surplus, or land, building or equipment fund .....	4,082,675	31	4,082,675
32	Retained earnings, endowment, accumulated income, or other funds	755,003	32	472,177
33	Total net assets or fund balances ...........	4,917,678	33	4,634,852
34	Total liabilities and net assets/fund balances ........	5,267,578	34	4,784,042

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

270,021

232,171

Savings and temporary cash investments .........

2,154,773

1,633,803

Pledges and grants receivable, net ...........

Accounts receivable, net .............

187,064

208,981

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

43,491

52,032

Prepaid expenses and deferred charges ..........

40,412

91,043

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

7,665,866

Less: accumulated depreciation .....

10b

5,099,854

2,571,817

10c

2,566,012

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

Total assets. Add lines 1 through 15 (must equal line 34)......

5,267,578

4,784,042

Accounts payable and accrued expenses .........

83,805

68,196

Grants payable .................

Deferred revenue ................

71,993

71,932

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

194,102

9,062

Total liabilities. Add lines 17 through 25.........

349,900

149,190

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

80,000

Paid-in or capital surplus, or land, building or equipment fund .....

4,082,675

Retained earnings, endowment, accumulated income, or other funds

755,003

472,177

Total net assets or fund balances ...........

4,917,678

4,634,852

Total liabilities and net assets/fund balances ........

5,267,578

4,784,042

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Description of property	(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(d) Book value
1a	Land .................	260,320		260,320
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................	7,405,546	5,099,854	2,305,692
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......	2,566,012

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

Return Reference	Explanation
PART XII, LINE 4B - OTHER ADJUSTMENTS:	DEPRECIATION

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

YOSEMITE SPRING PARK UTILITY COMPANY

Employer identification number

95-2658694

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11	GENERAL MANAGER AND BOARD OF DIRECTORS REVIEW AND APPROVE FILING OF FORM 990.
FORM 990, PART VI, SECTION C, LINE 19	INFORMATION IS AVAILABLE ON WEBSITE AND UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE MAILED TO ALL RESIDENTS BY END OF SEPTEMBER.
FORM 990, PART IX, LINE 24E	PROPERTY TAXES: PROGRAM SERVICE EXPENSES 27,706. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,706. WORKERS COMPENSATION INSURANCE: PROGRAM SERVICE EXPENSES 26,248. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,248. WATER TREATMENT CHEMICALS: PROGRAM SERVICE EXPENSES 25,139. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,139. REGULATORY COMMISSION EXPENSE: PROGRAM SERVICE EXPENSES 23,881. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,881. TELEPHONE: PROGRAM SERVICE EXPENSES 23,201. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,201. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 21,053. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,053. OFFICE RENT: PROGRAM SERVICE EXPENSES 14,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,400. MANAGEMENT RESERVE: PROGRAM SERVICE EXPENSES 12,316. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,316. ASSOCIATION DUES: PROGRAM SERVICE EXPENSES 10,044. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,044. BANK & CREDIT CARD CHARGES: PROGRAM SERVICE EXPENSES 9,561. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,561. FEDERAL INCOME TAX: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,360. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,360. SAFETY EQUIPMENT: PROGRAM SERVICE EXPENSES 6,459. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,459. OTHER EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,507. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,507. WATER TESTING SUPPLIES: PROGRAM SERVICE EXPENSES 2,445. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,445. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,711. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,711. UNIFORMS & LAUNDRY: PROGRAM SERVICE EXPENSES 1,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,273. UTILITIES: PROGRAM SERVICE EXPENSES 1,267. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,267. TRAINING & EDUCATION: PROGRAM SERVICE EXPENSES 312. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 312. DONATIONS: PROGRAM SERVICE EXPENSES 300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300. BAD DEBTS: PROGRAM SERVICE EXPENSES 47. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47. JUNKED ASSETS: PROGRAM SERVICE EXPENSES 16. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE WATER TO THE HOMES AND COMMERCIAL BUILDINGS WITHIN YOSEMITE LAKES PARK, A SUBDIVISION WITHIN THE COUNTY OF MADERA, STATE OF CALIFORNIA.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	1,663,018	1,695,768
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	4,417	1,736
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	3,522,236	17,344
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	5,189,671	1,714,848
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	487,230	634,880
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	3,894,539	1,362,794
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	4,381,769	1,997,674
19	Revenue less expenses. Subtract line 18 from line 12.......	807,902	-282,826
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	5,267,578	4,784,042
21	Total liabilities (Part X, line 26).............	349,900	149,190
22	Net assets or fund balances. Subtract line 21 from line 20.....	4,917,678	4,634,852

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,684,942 including grants of $ ) (Revenue $ )
	PUMPING AND DISTRIBUTION OF WATER TO LOT OWNERS. THERE ARE 2,278 INDIVIDUAL LOTS AND 2,050 INDIVIDUAL LOT OWNERS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses1,684,942

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......
			Business Code
2a	WATER SALES		900099	1,695,768	1,695,768
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			1,695,768
3	Investment income (including dividends, interest, and other similar amounts).......			1,736	1,736
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents	13,170
b	Less: rental expenses	0
c	Rental income or (loss)	13,170
d	Net rental income or (loss).......			13,170	13,170
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	MISCELLANEOUS		900099	4,174	4,174
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			4,174
12	Total revenue. See Instructions......			1,714,848	1,714,848	0	0

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability		(b) Book value
Federal income taxes
DEPOSITS		663
VACATION & SICK PAYABLE		8,399







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		9,062
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................