SHAREHOLDER To SHAREHOLDER: DOCUMENTS of and About the Cedarpines Park Mutual Water Company

IRS 990 Filings

2004 Calendar Filing for tax year beginning MAY 1, 2004 and ending APR 30, 2005

2005 Calendar Filing for tax year beginning MAY 1, 2005 and ending APR 30, 2006

2006 Calendar Filing for tax year beginning MAY 1, 2006 and ending APR 30, 2007

2007 Calendar Filing for tax year beginning MAY 1, 2007 and ending APR 30, 2008

2008 Calendar Filing for tax year beginning MAY 1, 2008 and ending APR 30, 2009 is not available by CPPMWC or www.guidestar.org or www.citzenaudit.org

2009 Calendar Filing for tax year beginning MAY 1, 2009 and ending APR 30, 2010

2010 Calendar Filing for tax year beginning MAY 1, 2010 and ending APR 30, 2011

2011 Calendar Filing for tax year beginning MAY 1, 2011 and ending APR 30, 2012

2012 Calendar Filing for tax year beginning MAY 1, 2012 and ending APR 30, 2013

2013 Calendar Filing for tax year beginning MAY 1, 2013 and ending APR 30, 2014

2014 Calendar Filing for tax year beginning MAY 1, 2014 and ending APR 30, 2015

OBTAINING 990 FILINGS
In the above 990 Filings listed you should notice that the 2008 Calendar Filing for tax year beginning MAY 1, 2008 and ending APR 30, 2009 has never been provided or made available. By rights this information should be made available to Shareholders upon request. In fact the Water Company informs the IRS via SCHEDULE O - Supplemental Information to Form 990 that "Documents made available to Stockholders upon request". Nothing could be further from the truth and is deceptive at best. For example, in 2012 a Formal Shareholder Request was denied and the Water Company Office instructed that Shareholder to obtain the information from GuideStar. At that time, the GuideStar website had ZERO 990 filings for the water company. Within a year of that request it appears the Water Company scrambled to back up their claim and today GuideStar has "some" of the 990 filings for this Water Company. Unfortunately, GuideStar requires registration to VIEW the information, which is not a big deal, however hardly worth it since their information about the Water Company is lacking.

A better alternative to using GuideStar and avoiding the Water Company run-around is CitizenAudit, discovered sometime about 2014. It is a more comprehensive, transparent website not requiring registration.

IS THIS THE CORRECT INFORMATION TO REPORT TO THE I.R.S.?
Perhaps you be the judge.
On Form 990, Part VI, Line 7a the Water Company responded as YES to this question:
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?

For your information the definition of GOVERNING BODY is the group of persons authorized under state law to make governance decisions on behalf of the organization and its shareholders or members, if applicable. The governing body is, generally speaking, the board of directors (sometimes referred to as board of trustees) of a corporation or association, or the board of trustees of a trust (sometimes referred to simply as the trustees, or trustee if only one trustee).

Further in the 990 Filing (last page) the Water Company needed to provide an explanation via SCHEDULE O - Supplemental Information about answering YES to Form 990, Part VI, Line 7a about How Members or Shareholder Elect Governing Body.
The Water Company informed the IRS with this answer:
Stockholders of the Organization ELECT the Board of Directors

What an odd response, especially since Shareholders have not been able to establish a 50% + 1 quorum for almost 30 years!
That would mean that Shareholders ( stockholders ) have NOT had the ability to ELECT their Board of Directors for at least 30 years!!

On page 21 of the IRS Instructions for 990 there is this:

Line 7a. Answer "Yes" on line 7a if at any time during the organization's tax year there were one or more persons (other than the organization's governing body itself, acting in such capacity) that had the right to elect or appoint one or more members of the organization's governing body, whether periodically, or as vacancies arise, or otherwise. If "Yes", describe on Schedule O (Form 990 or 990-EZ) the class or classes of such persons and the nature of their rights.

Is the Water Company / Board of Directors correctly reporting information to the IRS?
Again, you be the judge.