| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 2 | WHMWC shifted volunteer efforts from grant procurement for vegetation management on the streets of our neighborhood for egress during a wildfire to seeking and obtaining Firewise Certification, which continues vegetation management on a individual residential scale, with education and promotion of defensible space and home hardening. |
| Form 990, Part III, Line 3 | This year WHMWC did not have a county grant for vegetation management. The majority of our income in FY2023 was the grant to clear brush and weeds away from all access roads to enable clear passage for automobiles in the event of a wildfire. This year, our "extracurricular" activities involved organizing our water and surrounding neighborhood community to qualify for Firewise Certification, to fortify our community's ongoing efforts to create defensible space around our homes and ensure our homes are fire resistant. Since the vast majority of our homes are new construction, these rebuilt homes are constructed to ward off ember penetration and resist radiant heat exchange from a wildfire. |
| Form 990, Part VI, Section A, Line 6 | The water company has 41 parcels with a water service connection; each parcel entitles the shareholders that own the parcel to one vote. Ownership of multiple parcels entitles the shareholder to multiple votes, in accordance with the number of parcels owned. |
| Form 990, Part VI, Section A, Line 7a | All shareholders have the power to elect new officers every year at the annual shareholders' meeting. |
| Form 990, Part VI, Section A, Line 7b | All shareholders also have the power to vote and direct the board on important issues and resolutions that extend beyond maintenance and daily operation of the water company. This includes rate changes, by-laws clarifications and modifications, and direction of capital improvements. |
| Form 990, Part VI, Section A, Line 8a | The board members rarely have board meetings, usually converse to manage the maintenance and repairs of the distribution system. Sometimes there are casual interactions (emails, phone conversations) among members of the board to share possible proposals for discussion with the shareholders at a shareholders' meeting, as well as delegate and prepare for the shareholders' meetings, delineating the individual board member's role during the upcoming meeting. We have a capital improvement committee which has not met since the 2017 fire, but those meetings in the past were documented with actions required and delegations of duties to move the committee forward. |
| Form 990, Part VI, Section B, Line 11b | To fill out the 990 tax form, the secretary/treasurer relies on the annual financial statements, which are reviewed by the other two officers and the shareholders attending the annual meeting. Under normal circumstances, the reserves of the water company were just enough for emergency repairs, and its annual gross income was less than $50,000/year, so only an abbreviated online form was filed. However, the public assistance provided to the water company since the Tubbs Fire, including the recent grant to reduce vegetation along the roadsides, have inflated our gross income in the last few years, expanding our responsibilities to include filing the more extensive tax form 990. While this is burdensome in that there is no change in the way we conduct the essential water distribution business, the large influx of assistance for wildfire damage and prevention, has likewise expanded the water company's community outreach to ensure wildfire mitigation. We are grateful for the additional funds because they allowed us to hire contractors to remove dangerous roadside vegetation, and we continue those efforts with the Riebli-North Firewise Community. The Fire Victim Trust funds for fire damages have given the water company a nest egg which will kickstart, in the future, the replacement of our very old water main distribution lines. All equipment above ground was replaced after the fire; only the underground pipes remain as before, although leaks and compromised joints were repaired before recommissioning the system in 2018. |
| Form 990, Part VI, Section C, Line 19 | We provide the By-Laws to each shareholder at the time of purchase of the parcel entitling the new owner to a certificate of shareholder ownership. By-Laws are also available upon request. We have no "Conflict of Interest" policies; all positions are volunteer positions with few incentives beyond satisfaction for contributing to the operation of our community water system. The Financial Statements are available at the shareholders' meeting and discussed, particularly noting where costs have risen or changed, and what revenues have been collected. Again, Financial Statements are available upon request. Shareholders own the water company so they are the company, and the board/officers strive for transparency for residents and seek engagement by residents. |
| Form 990, Part IX, Line 11g | PG&E: electricity to power the pumps - $5,331. Laboratory Fees: water samples testing - $5,268. Backflow Tests: annual certification - $2,848. Permanent power panel backboard: for upper tanks: $5,398. Certified Operator: monthly service - $3,944. Back-up generator: upkeep - $2,100. Project labor and materials: construction for exposed standpipe retaining wall - $5,574. RH & Sons: clean and seal concrete tank - $5,157. Driveway Asphalt: lower tanks access - $995. Total: $36,615. |
| Form 990, Part XI, Line 9 | The liabilities include $7,200 of refundable security deposits, owed to shareholders when they sell their property, and $3,475 of prepaid water service charges. Residents often pay ahead. The total is $10,675. |
| Software ID: | 23018249 |
| Software Version: | v1.00 |