Civic Intelligence

Lower Valley Water Users Coopera Tive Association

990 • Fiscal year 2015 • EIN 85-0200954

Oct 01, 2014 to Sep 30, 2015 • Filed on Dec 18, 2015

Organization ProfileN/A
PO Box 193Kirtland, NM 87417

(505) 598-5585

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

12th percentile

0.02x

Higher debt load relative to assets than 12% of similar nonprofits.

2015 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

11th percentile

0.09x

Higher debt load relative to revenue than 11% of similar nonprofits.

2015 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2015

Net Margin

22nd percentile

-6.6%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2015 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2015

Asset Growth

23rd percentile

-2.1%

Faster asset growth than 23% of similar nonprofits.

2015 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-2.6%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$5,614,350

Down $117,818 (-2.1%) from 2014

Net Assets

Down

$5,498,542

Down $85,485 (-1.5%) from 2014

Liabilities

Down

$115,808

Down $32,333 (-22%) from 2014

Revenue And Expenses
Liabilities / Revenue11th percentileNet Margin22nd percentile

Revenue

Down

$1,280,502

Down $34,798 (-2.6%) from 2014

Expenses

Up

$1,364,872

Up $46,289 (+3.5%) from 2014

Net Income

Down

-$84,370

Down $81,087 (-2470%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $5,988,954Liabilities 2010: $219,638Net Assets 2010: $5,769,3162010Assets 2011: $5,928,802Liabilities 2011: $170,918Net Assets 2011: $5,757,8842011Assets 2012: $5,931,943Liabilities 2012: $194,062Net Assets 2012: $5,737,8812012Assets 2013: $5,742,829Liabilities 2013: $160,163Net Assets 2013: $5,582,6662013Assets 2014: $5,732,168Liabilities 2014: $148,141Net Assets 2014: $5,584,0272014Assets 2015: $5,614,350Liabilities 2015: $115,808Net Assets 2015: $5,498,5422015Assets 2016: $5,461,396Liabilities 2016: $110,319Net Assets 2016: $5,351,0772016Assets 2017: $5,257,999Liabilities 2017: $119,269Net Assets 2017: $5,138,7302017Assets 2018: $4,983,712Liabilities 2018: $143,992Net Assets 2018: $4,839,7202018Assets 2019: $4,746,753Liabilities 2019: $132,924Net Assets 2019: $4,613,8292019Assets 2020: $4,659,067Liabilities 2020: $166,963Net Assets 2020: $4,492,1042020Assets 2021: $4,610,175Liabilities 2021: $194,267Net Assets 2021: $4,415,9082021Assets 2022: $4,155,753Liabilities 2022: $132,299Net Assets 2022: $4,023,4542022Assets 2023: $4,274,962Liabilities 2023: $257,446Net Assets 2023: $4,017,5162023

Highlighted filing

2015

Assets$5,614,350
Liabilities$115,808
Net Assets$5,498,542
Open 2015 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,203,3072010Expenses 2011: $1,325,8172011Expenses 2012: $1,282,2752012Expenses 2013: $1,447,6152013Revenue 2014: $1,315,300Expenses 2014: $1,318,583Net Income 2014: -$3,2832014Revenue 2015: $1,280,502Expenses 2015: $1,364,872Net Income 2015: -$84,3702015Revenue 2016: $1,296,610Expenses 2016: $1,449,020Net Income 2016: -$152,4102016Revenue 2017: $1,349,758Expenses 2017: $1,554,664Net Income 2017: -$204,9062017Revenue 2018: $1,292,344Expenses 2018: $1,586,524Net Income 2018: -$294,1802018Revenue 2019: $1,314,182Expenses 2019: $1,546,575Net Income 2019: -$232,3932019Revenue 2020: $1,398,877Expenses 2020: $1,523,018Net Income 2020: -$124,1412020Revenue 2021: $1,409,043Expenses 2021: $1,485,239Net Income 2021: -$76,1962021Revenue 2022: $1,462,077Expenses 2022: $1,830,072Net Income 2022: -$367,9952022Revenue 2023: $1,572,156Expenses 2023: $1,576,980Net Income 2023: -$4,8242023

Highlighted filing

2015

Revenue$1,280,502
Expenses$1,364,872
Net Income-$84,370
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Dec 18, 2015
Return Version
2014v6.0
Gross Receipts
$1,280,502
Mission and Program Overview

Mission

Water production and delivery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,580,810$4,468,482▼ $112,328
Savings and Temporary Cash Investments$406,451$405,555▼ $896
Accounts Receivable$190,330$197,436▲ $7,106
Inventories for Sale or Use$88,439$84,180▼ $4,259
Prepaid Expenses and Deferred Charges$65,478$58,037▼ $7,441
Total Assets$5,732,168$5,614,350▼ $117,818
Other Assets Total$400,660$400,660→ $0
Liabilities
Accounts Payable and Accrued Expenses$129,634$115,808▼ $13,826
Unsecured Notes Loans Payable$18,507--
Total Liabilities$148,141$115,808▼ $32,333
Net Assets / Fund Balance
Unrestricted Net Assets$5,584,027$5,498,542▼ $85,485
Total Net Assets Fund Balance$5,584,027$5,498,542▼ $85,485
Total Liabilities and Net Assets / Fund Balance$5,732,168$5,614,350▼ $117,818

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,335,323$5,335,621$9,670,944
Land$133,159-$133,159
Other Assets Org$400,660--
Compensation and Service Providers
Top Officer Pay42nd percentile

Board Members and Trustees

NameTitle
Hank FoutzPresident
Daniel FourrDirector
Jerry WheelerDirector
Kelly StockDirector
Michael DavidsonDirector
Jack ManningSecretary/tr
William FlackVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,274,603
Investment Income
$5,899
Other Revenue
$0
Change in Net Assets
$-84,370

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,280,502
Revenue Not Reported on Form 990
$-1,115
Total Revenue per Audited Statements
$1,279,387
Total Revenue per Form 990
$1,280,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$917,200
Salaries, Compensation, and Employee Benefits$447,672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$410,201
Depreciation Depletion---$322,616
Insurance---$55,818
All Other Expenses---$46,647
Office Expenses---$34,981
Payroll Taxes---$32,221
Other Expenses---$22,972
Travel---$16,442
Pension Plan Contributions---$5,250
Fees for Services Accounting---$3,543
Fees for Services Other---$3,164
Advertising---$1,940
Total Functional Expenses$0$0$0$1,364,872

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,364,872
Total Expenses per Audited Statements$1,364,872
Total Expenses per Form 990$1,364,872
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Organization has members that own meters to receive water.”

Form 990, Page 6, Part VI, Line 11B

“Board approves audit and form 990 annually.”

Form 990, Page 6, Part VI, Line 12C

“BOARD REVIEWS ANNUALLY.”

Form 990, Page 6, Part VI, Line 15A

“Baord of directors approves salaries.”

Form 990, Page 6, Part VI, Line 15B

“Board of directors approves salaries.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
LOWER VALLEY WATER USERS' ASSOCIATI
EIN
85-0200954
Phone
5055985585
Address
PO BOX 193, KIRTLAND, NM 87417

Signing Officer

Name
Hank Foutz
Title
President
Phone
5055985585
Signed
2015-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hank Foutz
Formed
1966
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
7

Preparer

Firm
David Berry CPA Pc
Address
305 N BEHREND AVE, FARMINGTON, NM 87401
Preparer
David Berry
Phone
5053206670
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD APPROVES AUDIT AND FORM 990 ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BAORD OF DIRECTORS APPROVES SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS APPROVES SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
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IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt018507
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HANK FOUTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05055985585
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER VALLEY WATER USERS' ASSOCIATI
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON
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ReturnHeader/PreparerPersonGrp/PreparationDt02015-12-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID BERRY
ReturnHeader/ReturnTs02016-01-11T20:09:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,614,350
Liabilities
$115,808
Net assets
$5,498,542
Revenue
$1,280,502
Expenses
$1,364,872
Net income
-$84,370
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.27$0.26$4.02$1.57$1.58$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.13$4.02$1.46$1.83$0.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.61$0.19$4.42$1.41$1.49$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.17$4.49$1.40$1.52$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.13$4.61$1.31$1.55$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.98$0.14$4.84$1.29$1.59$0.29
2017Summary only. Only limited summary data is available for this year.$5.26$0.12$5.14$1.35$1.55$0.20
2016Detailed filing. Detailed filing data is available for this year.$5.46$0.11$5.35$1.30$1.45$0.15
2015Detailed filing. Detailed filing data is available for this year.$5.61$0.12$5.50$1.28$1.36$0.08
2014Detailed filing. Detailed filing data is available for this year.$5.73$0.15$5.58$1.32$1.32$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.74$0.16$5.58$1.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.93$0.19$5.74$1.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.93$0.17$5.76$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.99$0.22$5.77$1.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)12 • $5M-$10M nonprofits