Diener Water Company
Public records raise at least one point you should look into before giving.
What it says it does
WATER DISTRIBUTION
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- THE ARTICLES OF DIENER WATER COMPANY (DWC) (A MUTUAL WATER COMPANY ORGANIZED UNDER NON-PROFIT MUTUAL BENEFIT CORPORATION LAW) PROVIDE THAT: "THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO ENGAGE IN THE BUSINESS OF SELLING, DISTRIBUTING, SUPPLYING AND DELIVERING WATER FOR IRRIGATION PURPOSES AND FOR DOMESTIC USE, AT ACTUAL COST PLUS NECESSARY EXPENSES. SUCH WATER SHALL BE SOLD, DISTRIBUTED, SUPPLIED AND DELIVERED ONLY TO HOLDERS OF MEMBERSHIP (7,680)..." IN 2003 DWC ENTERED INTO AN AGREEMENT WITH DIENER WATER COMPANY LLC (LLC) TO FURTHER ITS SPECIFIC PURPOSE. IN CONSIDERATION OF THE LLC'S AGREEMENT TO FULFILL CERTAIN OBLIGATIONS OF DWC, DWC AGREED TO PROVIDE TO LLC THE USE OF ALL OF DWC'S WATER DISTRIBTION AND RECIRCULATION FACILITIES WITHOUT RENT OR OTHER CHARGE. LLC AGREED TO ALLOCATE AND DISTRIBUTE IRRIGATION WATER ACCORDING TO THE SAME PROVISIONS AND LIMITATIONS AS ARE APPLICABLE TO DWC. (THIS AGREEMENT IS NOT A CHANGE IN OPERATIONS UNDER REGULATIONS SEC. 1.6043-3)
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(12) benevolent life insurance association or utility cooperative.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(12) benevolent life insurance association or utility cooperative as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1989.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Del-Co Water Company Inc (Delaware, OH), EIN 31-0749383. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.