Civic Intelligence

Cloud Country West Unit One Poa

EIN 74-2240579 • 501(c)12 • Cloudcroft, NM

Profile

Maintain & operate rural water system, mutual assistance for subdivision improvements, operate subdivision recreation facilities, & maintain compliance with the subdivision restrictive covenant.

2246 US Hwy 82Cloudcroft, NM 88317

ccwunit1.weebly.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

43rd percentile

0.00x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

76th percentile

10%

Faster asset growth than 76% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

4.9%

Faster revenue growth than 56% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$242,672

Up $22,456 (+10%) from 2024

Liabilities

Down

$272

Down $121 (-31%) from 2024

Net Assets

Up

$242,400

Up $22,577 (+10%) from 2024

Revenue

Up

$87,515

Up $4,074 (+4.9%) from 2024

Expenses

Down

$64,939

Down $7,186 (-10.0%) from 2024

Net Income

Up

$22,576

Up $11,260 (+100%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $210,259Liabilities 2012: $1292012Assets 2013: $212,535Liabilities 2013: $185Net Assets 2013: $212,3502013Assets 2014: $204,914Liabilities 2014: $130Net Assets 2014: $204,7842014Assets 2015: $204,890Liabilities 2015: $150Net Assets 2015: $204,7402015Assets 2016: $208,893Liabilities 2016: $145Net Assets 2016: $208,7482016Assets 2017: $212,760Liabilities 2017: $780Net Assets 2017: $211,9802017Assets 2018: $213,306Liabilities 2018: $462Net Assets 2018: $212,8442018Assets 2019: $209,307Liabilities 2019: $865Net Assets 2019: $208,4422019Assets 2020: $196,159Liabilities 2020: $1,135Net Assets 2020: $195,0242020Assets 2021: $203,840Liabilities 2021: $1,366Net Assets 2021: $202,4742021Assets 2022: $213,199Liabilities 2022: $258Net Assets 2022: $212,9412022Assets 2023: $208,822Liabilities 2023: $315Net Assets 2023: $208,5072023Assets 2024: $220,216Liabilities 2024: $393Net Assets 2024: $219,8232024Assets 2025: $242,672Liabilities 2025: $272Net Assets 2025: $242,4002025

Highlighted filing

2025

Assets$242,672
Liabilities$272
Net Assets$242,400

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2012: $52,711Expenses 2012: $44,986Net Income 2012: $7,7252012Revenue 2013: $52,351Expenses 2013: $50,131Net Income 2013: $2,2202013Revenue 2014: $47,689Expenses 2014: $55,253Net Income 2014: -$7,5642014Revenue 2015: $52,367Expenses 2015: $52,410Net Income 2015: -$432015Revenue 2016: $49,491Expenses 2016: $45,482Net Income 2016: $4,0092016Revenue 2017: $51,278Expenses 2017: $48,046Net Income 2017: $3,2322017Revenue 2018: $53,172Expenses 2018: $52,308Net Income 2018: $8642018Revenue 2019: $50,868Expenses 2019: $55,270Net Income 2019: -$4,4022019Revenue 2020: $49,119Expenses 2020: $62,537Net Income 2020: -$13,4182020Revenue 2021: $64,386Expenses 2021: $56,936Net Income 2021: $7,4502021Revenue 2022: $70,241Expenses 2022: $59,774Net Income 2022: $10,4672022Revenue 2023: $74,508Expenses 2023: $78,946Net Income 2023: -$4,4382023Revenue 2024: $83,441Expenses 2024: $72,125Net Income 2024: $11,3162024Revenue 2025: $87,515Expenses 2025: $64,939Net Income 2025: $22,5762025

Highlighted filing

2025

Revenue$87,515
Expenses$64,939
Net Income$22,576

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.42$0.88$0.65$0.23
2024Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$0.83$0.72$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.75$0.79$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.70$0.60$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.04$0.01$2.02$0.64$0.57$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.96$0.01$1.95$0.49$0.63$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.09$0.01$2.08$0.51$0.55$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.53$0.52$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$0.51$0.48$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.49$0.45$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.52$0.52$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.48$0.55$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.00$2.12$0.52$0.50$0.02
2012Summary only. Only limited summary data is available for this year.$2.10$0.00$0.53$0.45$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jul 1, 2025
Return Version
2024v5.0
Gross Receipts
$87,515
Mission and Program Overview

Mission

Maintain & operate rural water system, mutual assistance for subdivision improvements, operate subdivision recreation facilities, & maintain compliance with the subdivision restrictive covenant.

Program Services

DescriptionGrantsExpenses
RURAL WATER SYSTEM OPERATION--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID GOMEZPresident-$0--
PAUL BRACKENVice Preside-$0--
MELINDA PENGELLYTreasurer-$0--
VERNON CROSSLEYDirector-$0--
RICHARD CORONADirector-$0--
CARLOS LOPEZDirector-$0--
BILL WHITEDirector-$0--
Filing and Contact Details

Filer

Filer Name
Cloud Country West Unit One Poa
EIN
74-2240579
Phone
4693488179
Address
2246 US HWY 82, CLOUDCROFT, NM 88317

Signing Officer

Name
Melinda Pengelly
Title
Treasurer
Phone
4693488179
Signed
2025-07-01
Discuss with paid preparer
Yes

Preparer

Firm
Am Atkins CPA LLC
Address
414 10TH ST STE B, ALAMOGORDO, NM 88310
Preparer
Alissandra M Atkins
Phone
5754342537
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Water system operation non-investment depreciation 2,128 joint water board office 16 bank services charges 2 po box rent 27 repairs and maintenance 8,815 taxes/licenses 467 expenses office 708 insurance 986 dues 1,391 filing fee 142 garbage collection 29,869 gross receipts tax -6 quickbooks payments fee 216 repairs 728 road maintenance 131 supplies 772 total 46,392

Form 990-ez, Part II, Line 24

Inventories for sale or use 942 942 other depreciable assets 297,269 309,596 less accumulated depreciation 267,161 269,289 total 31,050 41,249

Form 990-ez, Part II, Line 26

Sales tax payable 393 272

Form 990-ez, Part III

Maintain & operate rural water system, mutual assistance for subdivision improvements, operate subdivision recreation facilities, & maintain compliance with the subdivision restrictive covenant.

Raw XML Appendix122 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0MELINDA PENGELLY
IRS990EZ/BooksInCareOfDetail/PhoneNum04693488179
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 709
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLOUDCROFT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0883170709
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0186192
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0198448
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt022576
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08657
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0220217
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0242672
IRS990EZ/GrossReceiptsAmt087515
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04530
IRS990EZ/LandAndBuildingsGrp/BOYAmt02975
IRS990EZ/LandAndBuildingsGrp/EOYAmt02975
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0219824
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0242400
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0219824
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0242400
IRS990EZ/OccupancyRentUtltsAndMaintAmt09390
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID GOMEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PAUL BRACKEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MELINDA PENGELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3VERNON CROSSLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RICHARD CORONA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CARLOS LOPEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BILL WHITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt031050
IRS990EZ/OtherAssetsTotalDetail/EOYAmt041249
IRS990EZ/OtherExpensesTotalAmt046392
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN & OPERATE RURAL WATER SYSTEM, MUTUAL ASSISTANCE FOR SUBDIVISION IMPROVEMENTS, OPERATE SUBDIVISION RECREATION FACILITIES, & MAINTAIN COMPLIANCE WITH THE SUBDIVISION RESTRICTIVE COVENANT.
IRS990EZ/PrintingPublicationsPostageAmt0500
IRS990EZ/ProgramServiceRevenueAmt082985
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RURAL WATER SYSTEM OPERATION
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0393
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0272
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064939
IRS990EZ/TotalRevenueAmt087515
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTPS://CCWUNIT1.WEEBLY.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WATER SYSTEM OPERATION NON-INVESTMENT DEPRECIATION 2,128 JOINT WATER BOARD OFFICE 16 BANK SERVICES CHARGES 2 PO BOX RENT 27 REPAIRS AND MAINTENANCE 8,815 TAXES/LICENSES 467 EXPENSES OFFICE 708 INSURANCE 986 DUES 1,391 FILING FEE 142 GARBAGE COLLECTION 29,869 GROSS RECEIPTS TAX -6 QUICKBOOKS PAYMENTS FEE 216 REPAIRS 728 ROAD MAINTENANCE 131 SUPPLIES 772 TOTAL 46,392
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVENTORIES FOR SALE OR USE 942 942 OTHER DEPRECIABLE ASSETS 297,269 309,596 LESS ACCUMULATED DEPRECIATION 267,161 269,289 TOTAL 31,050 41,249
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALES TAX PAYABLE 393 272
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MAINTAIN & OPERATE RURAL WATER SYSTEM, MUTUAL ASSISTANCE FOR SUBDIVISION IMPROVEMENTS, OPERATE SUBDIVISION RECREATION FACILITIES, & MAINTAIN COMPLIANCE WITH THE SUBDIVISION RESTRICTIVE COVENANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MELINDA PENGELLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04693488179
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLOUD COUNTRY WEST UNIT ONE POA
ReturnHeader/Filer/BusinessNameControlTxt0CLOU
ReturnHeader/Filer/EIN0742240579
ReturnHeader/Filer/PhoneNum04693488179
ReturnHeader/Filer/USAddress/AddressLine1Txt02246 US HWY 82
ReturnHeader/Filer/USAddress/CityNm0CLOUDCROFT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd088317
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833393862
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AM ATKINS CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0414 10TH ST STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALAMOGORDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd088310
ReturnHeader/PreparerPersonGrp/PhoneNum05754342537
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALISSANDRA M ATKINS
ReturnHeader/ReturnTs02025-07-01T18:43:24-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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