Civic Intelligence

Lower Valley Water Users Coopera Tive Association

990 • Fiscal year 2021 • EIN 85-0200954

Oct 01, 2020 to Sep 30, 2021 • Filed on Dec 28, 2021

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

25th percentile

0.04x

Higher debt load relative to assets than 25% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

24th percentile

0.14x

Higher debt load relative to revenue than 24% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2021

Net Margin

23rd percentile

-5.4%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

65th percentile

$0

Higher top officer pay than 65% of similar nonprofits.

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

2021 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2021

Asset Growth

35th percentile

-1.0%

Faster asset growth than 35% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

38th percentile

0.7%

Faster revenue growth than 38% of similar nonprofits.

2021 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets25th percentile

Assets

Down

$4,610,175

Down $48,892 (-1.0%) from 2020

Net Assets

Down

$4,415,908

Down $76,196 (-1.7%) from 2020

Liabilities

Up

$194,267

Up $27,304 (+16%) from 2020

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin23rd percentile

Revenue

Up

$1,409,043

Up $10,166 (+0.7%) from 2020

Expenses

Down

$1,485,239

Down $37,779 (-2.5%) from 2020

Net Income

Up

-$76,196

Up $47,945 (+39%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2021

Assets$4,610,175
Liabilities$194,267
Net Assets$4,415,908
Open 2021 Filing

Operations Trend

Revenue Growth38th 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

2021

Revenue$1,409,043
Expenses$1,485,239
Net Income-$76,196
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Dec 28, 2021
Return Version
2020v4.0
Gross Receipts
$1,409,043
Mission and Program Overview

Mission

Water production and delivery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,291,161$3,083,629▼ $207,532
Savings and Temporary Cash Investments$689,599$810,848▲ $121,249
Accounts Receivable$196,468$160,536▼ $35,932
Inventories for Sale or Use$60,286$132,871▲ $72,585
Prepaid Expenses and Deferred Charges$20,893$21,631▲ $738
Total Assets$4,659,067$4,610,175▼ $48,892
Other Assets Total$400,660$400,660→ $0
Liabilities
Accounts Payable and Accrued Expenses$166,963$194,267▲ $27,304
Total Liabilities$166,963$194,267▲ $27,304
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,492,104$4,415,908▼ $76,196
Total Net Assets Fund Balance$4,492,104$4,415,908▼ $76,196
Total Liabilities and Net Assets / Fund Balance$4,659,067$4,610,175▼ $48,892

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,950,470$6,632,610$9,583,080
Land$133,159-$133,159
Other Assets Org$400,660--
Compensation and Service Providers
Top Officer Pay65th percentile

Board Members and Trustees

NameTitle
Jack ManningPresident
Daniel FourrDirector
Jerry WheelerDirector
Kelly StockDirector
Rick FoutzDirector
Michael DavidsonSecretary/tr
William FlackVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,407,438
Investment Income
$1,605
Other Revenue
$0
Change in Net Assets
$-76,196

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,409,043
Total Revenue per Audited Statements
$1,409,043
Total Revenue per Form 990
$1,409,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$941,371
Salaries, Compensation, and Employee Benefits$543,868
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$500,061
Depreciation Depletion---$279,568
All Other Expenses---$50,353
Payroll Taxes---$38,658
Office Expenses---$36,437
Insurance---$30,523
Other Expenses---$29,814
Travel---$13,303
Pension Plan Contributions---$5,149
Fees for Services Accounting---$4,222
Advertising---$2,699
Fees for Services Other---$1,952
Total Functional Expenses$0$0$0$1,485,239

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,485,239
Total Expenses per Audited Statements$1,485,239
Total Expenses per Form 990$1,485,239
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 35% controlled entity
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
Jack Manning
Title
President
Phone
5055985585
Signed
2021-12-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Manning
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
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a not-for-profit organization exempt from income tax as provided under section 501(c)(12) of the internal revenue code, except on net income derived from unrelated business activities. The organization adopted accounting requirements that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns, including the position that the organization continues to qualify to be treated as a tax-exempt organization for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying statement of financial position along with any interest and penalties that would result from that assessment. If the organization as unrelated business income, the federal exempt organization business income tax returns (form 990t) would be required and subject to examination by the internal revenue service for three years after they were filed. Should any penalties and interest be incurred, they would be recognized as management and general expenses. Based on the results of management's evaluation, these requirements did not have a material effect on the organization's financial statements. Consequently, no liability is recognized in the accompanying statements of financial position for uncertain income tax positions.”

Raw XML Appendix308 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0166963
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0194267
IRS990/AccountsReceivableGrp/BOYAmt0196468
IRS990/AccountsReceivableGrp/EOYAmt0160536
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0WATER PRODUCTION AND DELIVERY.
IRS990/AdvertisingGrp/TotalAmt02699
IRS990/AllOtherExpensesGrp/TotalAmt050353
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05055985585
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 193
IRS990/BooksInCareOfDetail/USAddress/CityNm0KIRTLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990/BooksInCareOfDetail/USAddress/ZIPCd087417
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01605
IRS990/CYOtherExpensesAmt0941371
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01407438
IRS990/CYRevenuesLessExpensesAmt0-76196
IRS990/CYSalariesCompEmpBnftPaidAmt0543868
IRS990/CYTotalExpensesAmt01485239
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01409043
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0279568
IRS990/Desc0WATER PRODUCTION AND DELIVERY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt01485239
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt04222
IRS990/FeesForServicesOtherGrp/TotalAmt01952
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL DAVIDSON
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM FLACK
IRS990/Form990PartVIISectionAGrp/PersonNm2DANIEL FOURR
IRS990/Form990PartVIISectionAGrp/PersonNm3RICK FOUTZ
IRS990/Form990PartVIISectionAGrp/PersonNm4JACK MANNING
IRS990/Form990PartVIISectionAGrp/PersonNm5KELLY STOCK
IRS990/Form990PartVIISectionAGrp/PersonNm6JERRY WHEELER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01409043
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt030523
IRS990/InventoriesForSaleOrUseGrp/BOYAmt060286
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0132871
IRS990/InvestmentIncomeGrp/ExclusionAmt01605
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01605
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06632610
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03291161
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03083629
IRS990/LandBldgEquipCostOrOtherBssAmt09716239
IRS990/LegalDomicileStateCd0NM
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01407438
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WATER PRODUCTION AND DELIVERY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04492104
IRS990/NetAssetsOrFundBalancesEOYAmt04415908
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04492104
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04415908
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt036437
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0400660
IRS990/OtherAssetsTotalGrp/EOYAmt0400660
IRS990/OtherExpensesGrp/Desc0WATER TREATMENT COSTS
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3DUES, LICENSES AND PERMIT
IRS990/OtherExpensesGrp/TotalAmt0298549
IRS990/OtherExpensesGrp/TotalAmt1162069
IRS990/OtherExpensesGrp/TotalAmt231882
IRS990/OtherExpensesGrp/TotalAmt329814
IRS990/OtherSalariesAndWagesGrp/TotalAmt0500061
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt038658
IRS990/PensionPlanContributionsGrp/TotalAmt05149
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020893
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021631
IRS990/PrincipalOfficerNm0JACK MANNING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01407438
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01407438
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt04330
IRS990/PYOtherExpensesAmt01001434
IRS990/PYProgramServiceRevenueAmt01394547
IRS990/PYRevenuesLessExpensesAmt0-124141
IRS990/PYSalariesCompEmpBnftPaidAmt0521584
IRS990/PYTotalExpensesAmt01523018
IRS990/PYTotalRevenueAmt01398877
IRS990/ReconcilationRevenueExpnssAmt0-76196
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01407438
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0689599
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0810848
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02950470
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06632610
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09583080
IRS990ScheduleD/ExpensesSubtotalAmt01485239
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0133159
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0133159
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0400660
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0WATER RIGHTS
IRS990ScheduleD/RevenueSubtotalAmt01409043
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX AS PROVIDED UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION ADOPTED ACCOUNTING REQUIREMENTS THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE ORGANIZATION CONTINUES TO QUALIFY TO BE TREATED AS A TAX-EXEMPT ORGANIZATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED AT THE ENTITY LEVEL UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. IF THE ORGANIZATION AS UNRELATED BUSINESS INCOME, THE FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS (FORM 990T) WOULD BE REQUIRED AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY WERE FILED. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS MANAGEMENT AND GENERAL EXPENSES. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, THESE REQUIREMENTS DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. CONSEQUENTLY, NO LIABILITY IS RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION FOR UNCERTAIN INCOME TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03083629
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0400660
IRS990ScheduleD/TotalExpensesPerForm990Amt01485239
IRS990ScheduleD/TotalRevenuePerForm990Amt01409043
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01409043
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01485239
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS THAT OWN METERS TO RECEIVE WATER.
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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04659067
IRS990/TotalAssetsEOYAmt04610175
IRS990/TotalAssetsGrp/BOYAmt04659067
IRS990/TotalAssetsGrp/EOYAmt04610175
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01485239
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0166963
IRS990/TotalLiabilitiesEOYAmt0194267
IRS990/TotalLiabilitiesGrp/BOYAmt0166963
IRS990/TotalLiabilitiesGrp/EOYAmt0194267
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04492104
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04415908
IRS990/TotalProgramServiceExpensesAmt01485239
IRS990/TotalProgramServiceRevenueAmt01407438
IRS990/TotalRevenueGrp/ExclusionAmt01605
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01407438
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01409043
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04659067
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04610175
IRS990/TravelGrp/TotalAmt013303
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK MANNING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05055985585
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER VALLEY WATER USERS' ASSOCIATI
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0850200954
ReturnHeader/Filer/PhoneNum05055985585
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 193
ReturnHeader/Filer/USAddress/CityNm0KIRTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087417
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0742826649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID BERRY CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0305 N BEHREND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087401
ReturnHeader/PreparerPersonGrp/PhoneNum05053206670
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID BERRY
ReturnHeader/ReturnTs02022-01-15T20:28:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JACK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MANNING
ReturnHeader/TaxPeriodBeginDt02020-10-01
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,610,175
Liabilities
$194,267
Net assets
$4,415,908
Revenue
$1,409,043
Expenses
$1,485,239
Net income
-$76,196
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
2021Detailed filing. Detailed filing data is available for this year.$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