Civic Intelligence

Cumberland Cooperative Water Users Association

990 • Fiscal year 2017 • EIN 85-0201920

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 20, 2018

Organization ProfileN/A
PO Box 1141Roswell, NM 88202-1141

(575) 623-1350

Siviq Scores

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

Liabilities / Assets

27th percentile

0.07x

Higher debt load relative to assets than 27% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.58x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Net Margin

4th percentile

-45%

Higher net margin than 4% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$18,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Asset Growth

7th percentile

-5.6%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

1.1%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$1,146,048

Down $68,595 (-5.6%) from 2016

Net Assets

Down

$1,066,531

Down $62,610 (-5.5%) from 2016

Liabilities

Down

$79,517

Down $5,985 (-7.0%) from 2016

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin4th percentile

Revenue

Up

$136,894

Up $1,423 (+1.1%) from 2016

Expenses

Up

$198,774

Up $5,594 (+2.9%) from 2016

Net Income

Down

-$61,880

Down $4,171 (-7.2%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,545,310Liabilities 2010: $97,460Net Assets 2010: $1,447,8502010Assets 2011: $1,516,081Liabilities 2011: $115,086Net Assets 2011: $1,400,9952011Assets 2012: $1,462,873Liabilities 2012: $107,139Net Assets 2012: $1,355,7342012Assets 2013: $1,402,347Liabilities 2013: $100,715Net Assets 2013: $1,301,6322013Assets 2014: $1,347,911Liabilities 2014: $99,716Net Assets 2014: $1,248,1952014Assets 2015: $1,278,417Liabilities 2015: $91,492Net Assets 2015: $1,186,9252015Assets 2016: $1,214,643Liabilities 2016: $85,502Net Assets 2016: $1,129,1412016Assets 2017: $1,146,048Liabilities 2017: $79,517Net Assets 2017: $1,066,5312017Assets 2018: $1,085,536Liabilities 2018: $105,802Net Assets 2018: $979,7342018Assets 2019: $1,023,517Liabilities 2019: $105,484Net Assets 2019: $918,0332019Assets 2020: $965,159Liabilities 2020: $102,380Net Assets 2020: $862,7792020Assets 2021: $915,491Liabilities 2021: $99,087Net Assets 2021: $816,4042021Assets 2022: $871,420Liabilities 2022: $95,249Net Assets 2022: $776,1712022Assets 2023: $824,476Liabilities 2023: $92,917Net Assets 2023: $731,5592023Assets 2024: $770,934Liabilities 2024: $91,428Net Assets 2024: $679,5062024

Highlighted filing

2017

Assets$1,146,048
Liabilities$79,517
Net Assets$1,066,531
Open 2017 Filing

Operations Trend

Revenue Growth44th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $205,6302010Expenses 2011: $185,0132011Expenses 2012: $195,7622012Revenue 2013: $142,844Expenses 2013: $198,330Net Income 2013: -$55,4862013Revenue 2014: $131,679Expenses 2014: $194,448Net Income 2014: -$62,7692014Revenue 2015: $125,019Expenses 2015: $186,047Net Income 2015: -$61,0282015Revenue 2016: $135,471Expenses 2016: $193,180Net Income 2016: -$57,7092016Revenue 2017: $136,894Expenses 2017: $198,774Net Income 2017: -$61,8802017Revenue 2018: $137,008Expenses 2018: $221,665Net Income 2018: -$84,6572018Revenue 2019: $125,616Expenses 2019: $184,354Net Income 2019: -$58,7382019Revenue 2020: $137,199Expenses 2020: $189,496Net Income 2020: -$52,2972020Revenue 2021: $135,755Expenses 2021: $180,510Net Income 2021: -$44,7552021Revenue 2022: $138,048Expenses 2022: $181,936Net Income 2022: -$43,8882022Revenue 2023: $133,283Expenses 2023: $177,893Net Income 2023: -$44,6102023Revenue 2024: $133,242Expenses 2024: $185,293Net Income 2024: -$52,0512024

Highlighted filing

2017

Revenue$136,894
Expenses$198,774
Net Income-$61,880
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 20, 2018
Return Version
2017v2.2
Gross Receipts
$136,894
Mission and Program Overview

Mission

To construct, maintain and operate a water system to supply and distribute water for domestic use to its 222 members located in chaves county, new mexico.

To provide and distribute water for domestic use to its 222 member located in chaves county, nm.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,151,358$1,090,441▼ $60,917
Cash and Non-Interest-Bearing Accounts$31,988$26,791▼ $5,197
Inventories for Sale or Use$21,790$21,790→ $0
Accounts Receivable$4,601$4,601→ $0
Prepaid Expenses and Deferred Charges$4,906$2,425▼ $2,481
Total Assets$1,214,643$1,146,048▼ $68,595
Liabilities
Mortgage Notes Payable Secured by Investment Property$52,753$47,690▼ $5,063
Accounts Payable and Accrued Expenses$20,832$19,832▼ $1,000
Other Liabilities$11,917$11,995▲ $78
Total Liabilities$85,502$79,517▼ $5,985
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,113,351$1,050,741▼ $62,610
Unrestricted Net Assets$15,790$15,790→ $0
Total Net Assets Fund Balance$1,129,141$1,066,531▼ $62,610
Total Liabilities and Net Assets / Fund Balance$1,214,643$1,146,048▼ $68,595

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$783,381$879,845$1,663,226
Other Land Buildings$222,945-$222,945
Buildings$83,865$42,515$126,380
Land$250-$250
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Harold HobsonPresidentFT$18,000$18,000

Board Members and Trustees

NameTitle
Albert SigalaVice President
Manuel PrietoDirector
Liz SigalaSecretary
Floy HobsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$136,858
Investment Income
$0
Other Revenue
$36
Change in Net Assets
$-61,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,772
Salaries, Compensation, and Employee Benefits$70,002
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$60,225
Other Salaries and Wages---$52,002
Current Officers, Directors, Trustees, and Key Employees---$18,000
Insurance---$9,554
All Other Expenses---$5,106
Other Expenses---$4,182
Office Expenses---$3,278
Interest---$3,028
Fees for Services Accounting---$1,241
Total Functional Expenses$0$0$0$198,774
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilites$11,995
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Cumberland cooperative water users association is comprised of 222 members, to which the cooperative supplies and distributes water for domestic use.”

Form 990, Part VI, Section A, Line 7A

“Cumberland cooperative water users association is comprised of 222 members. Each year, the cooperative holds an annual meeting where all members who are present vote to elect all members of the board of directors, which is the governing body of the cooperative.”

Form 990, Part VI, Section B, Line 11B

“Cumberland cooperative water users association holds an informal meeting with the board of directors to review that form 990 of the cooperative before it is filed.”

Form 990, Part VI, Section C, Line 18

“Cumberland cooperative water users association makes all of its governing documents, policies, and procedures and financial statements available to the public upon request at their physical location or by mail upon written request.”

Form 990, Part VI, Section C, Line 19

“Cumberland cooperative water users association makes all of its governing documents, policies, and procedures and financial statements available to the public upon request at their physical location or by mail upon written request.”

Filing and Contact Details

Filer

Filer Name
Cumberland Cooperative Water
EIN
85-0201920
Phone
5756231350
Address
PO BOX 1141, ROSWELL, NM 88202-1141

Signing Officer

Name
Harold Hobson
Title
President
Phone
5756231350
Signed
2018-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harold Hobson
Formed
1966
Legal Domicile
Nm
Voting Board Members
5
Independent Board Members
222
Employees
3
Volunteers
0

Preparer

Firm
Gannaway & Associates LLC
Address
PO BOX 417, ROSWELL, NM 88202
Preparer
David Gannaway CPA
Phone
5756238277
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Book depreciation expense in excess of federal tax depreciaton expense -693. Non deductible meals -37.”

Raw XML Appendix318 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt020832
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt019832
IRS990/AccountsReceivableGrp/BOYAmt04601
IRS990/AccountsReceivableGrp/EOYAmt04601
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE AND DISTRIBUTE WATER FOR DOMESTIC USE TO ITS 222 MEMBER LOCATED IN CHAVES COUNTY, NM.
IRS990/AllOtherExpensesGrp/TotalAmt05106
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0PENNY POLAK
IRS990/BooksInCareOfDetail/PhoneNum05756231350
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06284 GRAVES ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROSWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990/BooksInCareOfDetail/USAddress/ZIPCd088203
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt031988
IRS990/CashNonInterestBearingGrp/EOYAmt026791
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt018000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0128772
IRS990/CYOtherRevenueAmt036
IRS990/CYProgramServiceRevenueAmt0136858
IRS990/CYRevenuesLessExpensesAmt0-61880
IRS990/CYSalariesCompEmpBnftPaidAmt070002
IRS990/CYTotalExpensesAmt0198774
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0136894
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt060225
IRS990/Desc0TO DISTRIBUTE WATER FOR DOMESTIC USE TO ITS 222 MEMBERS LOCATED IN CHAVES COUNTY, NEW MEXICO.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt01241
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt420.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
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/PersonNm0HAROLD HOBSON
IRS990/Form990PartVIISectionAGrp/PersonNm1LIZ SIGALA
IRS990/Form990PartVIISectionAGrp/PersonNm2FLOY HOBSON
IRS990/Form990PartVIISectionAGrp/PersonNm3MANUEL PRIETO
IRS990/Form990PartVIISectionAGrp/PersonNm4ALBERT SIGALA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt018000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0136894
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt0222
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt09554
IRS990/InterestGrp/TotalAmt03028
IRS990/InventoriesForSaleOrUseGrp/BOYAmt021790
IRS990/InventoriesForSaleOrUseGrp/EOYAmt021790
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0922360
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01151358
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01090441
IRS990/LandBldgEquipCostOrOtherBssAmt02012801
IRS990/LegalDomicileStateCd0NM
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt0136858
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO CONSTRUCT, MAINTAIN AND OPERATE A WATER SYSTEM TO SUPPLY AND DISTRIBUTE WATER FOR DOMESTIC USE TO ITS 222 MEMBERS LOCATED IN CHAVES COUNTY, NEW MEXICO.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt052753
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt047690
IRS990/NetAssetsOrFundBalancesBOYAmt01129141
IRS990/NetAssetsOrFundBalancesEOYAmt01066531
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt03278
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-730
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1TAXES & LICENSES
IRS990/OtherExpensesGrp/Desc2REPAIRS
IRS990/OtherExpensesGrp/Desc3FUEL
IRS990/OtherExpensesGrp/TotalAmt016442
IRS990/OtherExpensesGrp/TotalAmt115550
IRS990/OtherExpensesGrp/TotalAmt210166
IRS990/OtherExpensesGrp/TotalAmt34182
IRS990/OtherLiabilitiesGrp/BOYAmt011917
IRS990/OtherLiabilitiesGrp/EOYAmt011995
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt036
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt036
IRS990/OtherRevenueTotalAmt036
IRS990/OtherSalariesAndWagesGrp/TotalAmt052002
IRS990/OtherSourcesGrossIncomeAmt036
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04906
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02425
IRS990/PrincipalOfficerNm0HAROLD HOBSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SERVICE AND MEMB
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0136858
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0136858
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0127178
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0135471
IRS990/PYRevenuesLessExpensesAmt0-57709
IRS990/PYSalariesCompEmpBnftPaidAmt066002
IRS990/PYTotalExpensesAmt0193180
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0135471
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-61880
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt083865
IRS990ScheduleD/BuildingsGrp/DepreciationAmt042515
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0126380
IRS990ScheduleD/EquipmentGrp/BookValueAmt0783381
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0879845
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01663226
IRS990ScheduleD/LandGrp/BookValueAmt0250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0222945
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0222945
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011995
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01090441
IRS990ScheduleD/TotalLiabilityAmt011995
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION IS COMPRISED OF 222 MEMBERS, TO WHICH THE COOPERATIVE SUPPLIES AND DISTRIBUTES WATER FOR DOMESTIC USE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION IS COMPRISED OF 222 MEMBERS. EACH YEAR, THE COOPERATIVE HOLDS AN ANNUAL MEETING WHERE ALL MEMBERS WHO ARE PRESENT VOTE TO ELECT ALL MEMBERS OF THE BOARD OF DIRECTORS, WHICH IS THE GOVERNING BODY OF THE COOPERATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION HOLDS AN INFORMAL MEETING WITH THE BOARD OF DIRECTORS TO REVIEW THAT FORM 990 OF THE COOPERATIVE BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION MAKES ALL OF ITS GOVERNING DOCUMENTS, POLICIES, AND PROCEDURES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THEIR PHYSICAL LOCATION OR BY MAIL UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION MAKES ALL OF ITS GOVERNING DOCUMENTS, POLICIES, AND PROCEDURES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THEIR PHYSICAL LOCATION OR BY MAIL UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK DEPRECIATION EXPENSE IN EXCESS OF FEDERAL TAX DEPRECIATON EXPENSE -693. NON DEDUCTIBLE MEALS -37.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01113351
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01050741
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01214643
IRS990/TotalAssetsEOYAmt01146048
IRS990/TotalAssetsGrp/BOYAmt01214643
IRS990/TotalAssetsGrp/EOYAmt01146048
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198774
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt085502
IRS990/TotalLiabilitiesEOYAmt079517
IRS990/TotalLiabilitiesGrp/BOYAmt085502
IRS990/TotalLiabilitiesGrp/EOYAmt079517
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01129141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01066531
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0136858
IRS990/TotalReportableCompFromOrgAmt018000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0136894
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0136894
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01214643
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01146048
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt015790
IRS990/UnrestrictedNetAssetsGrp/EOYAmt015790
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1141
IRS990/USAddress/CityNm0ROSWELL
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd0882021141
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt0222
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HAROLD HOBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05756231350
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUMBERLAND COOPERATIVE WATER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CUMB
ReturnHeader/Filer/EIN0850201920
ReturnHeader/Filer/PhoneNum05756231350
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1141
ReturnHeader/Filer/USAddress/CityNm0ROSWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd0882021141
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09FB58FC212523A3F1E90208CC954C795869C7E68
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId072A65499D943CCAE3A02E6EDEB950B145118C405
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.41.13.16
ReturnHeader/FilingSecurityInformation/IPDt02018-02-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm012:22:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273946773
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GANNAWAY & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 417
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd088202
ReturnHeader/PreparerPersonGrp/PhoneNum05756238277
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID GANNAWAY CPA
ReturnHeader/ReturnTs02018-02-20T13:20:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,146,048
Liabilities
$79,517
Net assets
$1,066,531
Revenue
$136,894
Expenses
$198,774
Net income
-$61,880
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.09$0.68$0.13$0.19$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.09$0.73$0.13$0.18$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.10$0.78$0.14$0.18$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.10$0.82$0.14$0.18$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.10$0.86$0.14$0.19$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.11$0.92$0.13$0.18$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.11$0.98$0.14$0.22$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.08$1.07$0.14$0.20$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.09$1.13$0.14$0.19$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.09$1.19$0.13$0.19$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.10$1.25$0.13$0.19$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.40$0.10$1.30$0.14$0.20$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.11$1.36$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.12$1.40$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.10$1.45$0.21