Civic Intelligence

Lower Valley Water Users Coopera Tive Association

990 • Fiscal year 2018 • EIN 85-0200954

Oct 01, 2017 to Sep 30, 2018 • Filed on Jan 03, 2019

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

19th percentile

0.03x

Higher debt load relative to assets than 19% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

20th percentile

0.11x

Higher debt load relative to revenue than 20% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Net Margin

8th percentile

-23%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Asset Growth

8th percentile

-5.2%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-4.3%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$4,983,712

Down $274,287 (-5.2%) from 2017

Net Assets

Down

$4,839,720

Down $299,010 (-5.8%) from 2017

Liabilities

Up

$143,992

Up $24,723 (+21%) from 2017

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin8th percentile

Revenue

Down

$1,292,344

Down $57,414 (-4.3%) from 2017

Expenses

Up

$1,586,524

Up $31,860 (+2.0%) from 2017

Net Income

Down

-$294,180

Down $89,274 (-44%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2018

Assets$4,983,712
Liabilities$143,992
Net Assets$4,839,720
Open 2018 Filing

Operations Trend

Revenue Growth14th 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

2018

Revenue$1,292,344
Expenses$1,586,524
Net Income-$294,180
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jan 3, 2019
Return Version
2017v2.3
Gross Receipts
$1,299,701
Mission and Program Overview

Mission

Water production and delivery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,961,807$3,698,727▼ $263,080
Savings and Temporary Cash Investments$605,794$642,695▲ $36,901
Accounts Receivable$185,312$171,151▼ $14,161
Inventories for Sale or Use$75,838$70,479▼ $5,359
Prepaid Expenses and Deferred Charges$28,588--
Total Assets$5,257,999$4,983,712▼ $274,287
Other Assets Total$400,660$400,660→ $0
Liabilities
Accounts Payable and Accrued Expenses$119,269$143,992▲ $24,723
Total Liabilities$119,269$143,992▲ $24,723
Net Assets / Fund Balance
Unrestricted Net Assets$5,138,730$4,839,720▼ $299,010
Total Net Assets Fund Balance$5,138,730$4,839,720▼ $299,010
Total Liabilities and Net Assets / Fund Balance$5,257,999$4,983,712▼ $274,287

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,565,568$6,089,896$9,655,464
Land$133,159-$133,159
Other Assets Org$400,660--
Compensation and Service Providers
Top Officer Pay62nd 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
$1,293,573
Investment Income
$-1,229
Other Revenue
$0
Change in Net Assets
$-294,180

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,292,344
Total Revenue per Audited Statements
$1,292,344
Total Revenue per Form 990
$1,292,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,076,878
Salaries, Compensation, and Employee Benefits$509,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$467,332
Depreciation Depletion---$335,649
Insurance---$53,693
All Other Expenses---$45,217
Office Expenses---$39,446
Payroll Taxes---$37,064
Other Expenses---$28,059
Fees for Services Other---$17,973
Travel---$10,276
Pension Plan Contributions---$5,250
Fees for Services Accounting---$3,875
Advertising---$2,849
Total Functional Expenses$0$0$0$1,586,524

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,586,524
Total Expenses per Audited Statements$1,586,524
Total Expenses per Form 990$1,586,524
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
2019-01-03
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
9

Preparer

Firm
David Berry CPA Pc
Address
305 N BEHREND AVE, FARMINGTON, NM 87401
Preparer
David Berry
Phone
5053206670
Raw XML Appendix319 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.

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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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ReturnHeader/BusinessOfficerGrp/PhoneNum05055985585
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ReturnHeader/FilingSecurityInformation/IPTm007:58:00
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ReturnHeader/ReturnTs02019-01-22T07:58:00-06:00
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ReturnHeader/TaxPeriodBeginDt02017-10-01
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ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,983,712
Liabilities
$143,992
Net assets
$4,839,720
Revenue
$1,292,344
Expenses
$1,586,524
Net income
-$294,180
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
2018Detailed filing. Detailed filing data is available for this year.$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