Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
Cloud County West Unit One Property Owners Association
990EZ • Fiscal year 2025 • EIN 74-2240579
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Up$242,672
Up $22,456 (+10%) from 2024
Net Assets
Up$242,400
Up $22,577 (+10%) from 2024
Liabilities
Down$272
Down $121 (-31%) from 2024
Revenue And Expenses
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
Historical Trend
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
| Description | Grants | Expenses |
|---|---|---|
| RURAL WATER SYSTEM OPERATION | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID GOMEZ | President | - | $0 | - | - |
| PAUL BRACKEN | Vice Preside | - | $0 | - | - |
| MELINDA PENGELLY | Treasurer | - | $0 | - | - |
| VERNON CROSSLEY | Director | - | $0 | - | - |
| RICHARD CORONA | Director | - | $0 | - | - |
| CARLOS LOPEZ | Director | - | $0 | - | - |
| BILL WHITE | Director | - | $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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MELINDA PENGELLY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4693488179 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 709 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CLOUDCROFT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NM |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 883170709 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 186192 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 198448 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 22576 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 8657 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 220217 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 242672 |
| IRS990EZ/GrossReceiptsAmt | 0 | 87515 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4530 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 2975 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 2975 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 219824 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 242400 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 219824 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 242400 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 9390 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID GOMEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | PAUL BRACKEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MELINDA PENGELLY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | VERNON CROSSLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | RICHARD CORONA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CARLOS LOPEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | BILL WHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 31050 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 41249 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 46392 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | MAINTAIN & OPERATE RURAL WATER SYSTEM, MUTUAL ASSISTANCE FOR SUBDIVISION IMPROVEMENTS, OPERATE SUBDIVISION RECREATION FACILITIES, & MAINTAIN COMPLIANCE WITH THE SUBDIVISION RESTRICTIVE COVENANT. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 500 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 82985 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | RURAL WATER SYSTEM OPERATION |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 393 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 272 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 64939 |
| IRS990EZ/TotalRevenueAmt | 0 | 87515 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://CCWUNIT1.WEEBLY.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SALES TAX PAYABLE 393 272 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MAINTAIN & OPERATE RURAL WATER SYSTEM, MUTUAL ASSISTANCE FOR SUBDIVISION IMPROVEMENTS, OPERATE SUBDIVISION RECREATION FACILITIES, & MAINTAIN COMPLIANCE WITH THE SUBDIVISION RESTRICTIVE COVENANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MELINDA PENGELLY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4693488179 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CLOUD COUNTRY WEST UNIT ONE POA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CLOU |
| ReturnHeader/Filer/EIN | 0 | 742240579 |
| ReturnHeader/Filer/PhoneNum | 0 | 4693488179 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2246 US HWY 82 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CLOUDCROFT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NM |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 88317 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 833393862 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | AM ATKINS CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 414 10TH ST STE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ALAMOGORDO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 88310 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5754342537 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ALISSANDRA M ATKINS |
| ReturnHeader/ReturnTs | 0 | 2025-07-01T18:43:24-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $242,672
- Liabilities
- $272
- Net assets
- $242,400
- Revenue
- $87,515
- Expenses
- $64,939
- Net income
- $22,576
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