Civic Intelligence

Lower Valley Water Users Coopera Tive Association

990 • Fiscal year 2024 • EIN 85-0200954

Oct 01, 2023 to Sep 30, 2024 • Filed on Jan 04, 2025

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

24th percentile

0.03x

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

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.08x

Higher debt load relative to revenue than 21% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

45th percentile

5.1%

Higher net margin than 45% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

-0.6%

Faster asset growth than 35% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

10%

Faster revenue growth than 62% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets24th percentile

Assets

Down

$4,249,358

Down $25,604 (-0.6%) from 2023

Net Assets

Up

$4,114,877

Up $97,361 (+2.4%) from 2023

Liabilities

Down

$134,481

Down $122,965 (-48%) from 2023

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin45th percentile

Revenue

Up

$1,734,643

Up $162,487 (+10%) from 2023

Expenses

Up

$1,646,385

Up $69,405 (+4.4%) from 2023

Net Income

Up

$88,258

Up $93,082 (+1930%) from 2023

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: $4,017,5162023Assets 2024: $4,249,358Liabilities 2024: $134,481Net Assets 2024: $4,114,8772024

Highlighted filing

2024

Assets$4,249,358
Liabilities$134,481
Net Assets$4,114,877
Open 2024 Filing

Operations Trend

Revenue Growth62nd 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: -$4,8242023Revenue 2024: $1,734,643Expenses 2024: $1,646,385Net Income 2024: $88,2582024

Highlighted filing

2024

Revenue$1,734,643
Expenses$1,646,385
Net Income$88,258
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jan 4, 2025
Return Version
2023v6.0
Gross Receipts
$1,734,643
Mission and Program Overview

Mission

Water production and delivery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,873,110$2,779,605▼ $93,505
Savings and Temporary Cash Investments$690,041$592,221▼ $97,820
Accounts Receivable$204,753$199,333▼ $5,420
Inventories for Sale or Use$106,398$138,523▲ $32,125
Prepaid Expenses and Deferred Charges-$41,458-
Total Assets$4,274,962$4,249,358▼ $25,604
Other Assets Total$400,660$498,218▲ $97,558
Liabilities
Accounts Payable and Accrued Expenses$257,446$134,481▼ $122,965
Total Liabilities$257,446$134,481▼ $122,965
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,017,516$4,114,877▲ $97,361
Total Net Assets Fund Balance$4,017,516$4,114,877▲ $97,361
Total Liabilities and Net Assets / Fund Balance$4,274,962$4,249,358▼ $25,604

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,646,446$7,283,884$9,930,330
Land$133,159-$133,159
Other Assets Org$498,218--
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Jack ManningPresident
Daniel FourrDirector
Jerry WheelerDirector
Tony HenryDirector
Vic NicholsDirector
Rick FoutzSecretary/tr
William FlackVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,727,138
Investment Income
$7,505
Other Revenue
$0
Change in Net Assets
$88,258

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,734,643
Total Revenue per Audited Statements
$1,734,643
Total Revenue per Form 990
$1,734,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,018,625
Salaries, Compensation, and Employee Benefits$627,760
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$573,439
Depreciation Depletion---$234,856
All Other Expenses---$56,455
Office Expenses---$51,225
Payroll Taxes---$48,321
Other Expenses---$38,385
Insurance---$32,152
Travel---$25,095
Pension Plan Contributions---$6,000
Fees for Services Accounting---$5,409
Advertising---$1,737
Fees for Services Other---$1,425
Total Functional Expenses$0$0$0$1,646,385

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,646,385
Total Expenses per Audited Statements$1,646,385
Total Expenses per Form 990$1,646,385
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
2025-01-04
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
11

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 Appendix310 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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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.
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IRS990ScheduleD/TotalRevenuePerForm990Amt01734643
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01734643
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01646385
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/TotalAssetsBOYAmt04274962
IRS990/TotalAssetsEOYAmt04249358
IRS990/TotalAssetsGrp/BOYAmt04274962
IRS990/TotalAssetsGrp/EOYAmt04249358
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01646385
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0257446
IRS990/TotalLiabilitiesEOYAmt0134481
IRS990/TotalLiabilitiesGrp/BOYAmt0257446
IRS990/TotalLiabilitiesGrp/EOYAmt0134481
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04017516
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04114877
IRS990/TotalProgramServiceExpensesAmt01646385
IRS990/TotalProgramServiceRevenueAmt01727138
IRS990/TotalRevenueGrp/ExclusionAmt07505
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01727138
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01734643
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04274962
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04249358
IRS990/TravelGrp/TotalAmt025095
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK MANNING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05055985585
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-04
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID BERRY
ReturnHeader/ReturnTs02025-01-30T12:58:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,249,358
Liabilities
$134,481
Net assets
$4,114,877
Revenue
$1,734,643
Expenses
$1,646,385
Net income
$88,258
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.25$0.13$4.11$1.73$1.65$0.09
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