Civic Intelligence

Lee Hammond Mutual Domestic Water Consumers Association

990 • Fiscal year 2022 • EIN 85-0224603

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 31, 2023

Organization ProfileLEEACRESWATER.COM
414 Cr 5500Bloomfield, NM 87413

(505) 325-8317

Siviq Scores

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

Liabilities / Assets

35th percentile

0.16x

Higher debt load relative to assets than 35% of similar nonprofits.

2022 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

39th percentile

0.73x

Higher debt load relative to revenue than 39% of similar nonprofits.

2022 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2022

Net Margin

9th percentile

-17%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2022 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2022

Asset Growth

53rd percentile

1.4%

Faster asset growth than 53% of similar nonprofits.

2022 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

9th percentile

-9.6%

Faster revenue growth than 9% of similar nonprofits.

2022 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$6,599,100

Up $90,549 (+1.4%) from 2021

Net Assets

Up

$5,551,412

Up $122,508 (+2.3%) from 2021

Liabilities

Down

$1,047,688

Down $31,959 (-3.0%) from 2021

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin9th percentile

Revenue

Down

$1,437,868

Down $152,958 (-9.6%) from 2021

Expenses

Down

$1,676,505

Down $77,407 (-4.4%) from 2021

Net Income

Down

-$238,637

Down $75,551 (-46%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,513,944Liabilities 2010: $44,455Net Assets 2010: $2,469,4892010Assets 2011: $2,491,353Liabilities 2011: $33,290Net Assets 2011: $2,458,0632011Assets 2012: $2,677,154Liabilities 2012: $176,871Net Assets 2012: $2,500,2832012Assets 2013: $2,590,675Liabilities 2013: $34,881Net Assets 2013: $2,555,7942013Assets 2014: $2,604,085Liabilities 2014: $50,098Net Assets 2014: $2,553,9872014Assets 2015: $3,134,352Liabilities 2015: $534,787Net Assets 2015: $2,599,5652015Assets 2016: $3,619,599Liabilities 2016: $1,012,686Net Assets 2016: $2,606,9132016Assets 2017: $3,516,753Liabilities 2017: $1,019,961Net Assets 2017: $2,496,7922017Assets 2018: $3,627,358Liabilities 2018: $1,182,458Net Assets 2018: $2,444,9002018Assets 2019: $3,532,229Liabilities 2019: $1,148,779Net Assets 2019: $2,383,4502019Assets 2020: $3,484,535Liabilities 2020: $1,180,274Net Assets 2020: $2,304,2612020Assets 2021: $6,508,551Liabilities 2021: $1,079,647Net Assets 2021: $5,428,9042021Assets 2022: $6,599,100Liabilities 2022: $1,047,688Net Assets 2022: $5,551,4122022Assets 2023: $6,372,413Liabilities 2023: $967,679Net Assets 2023: $5,404,7342023Assets 2024: $6,425,789Liabilities 2024: $954,025Net Assets 2024: $5,471,7642024

Highlighted filing

2022

Assets$6,599,100
Liabilities$1,047,688
Net Assets$5,551,412
Open 2022 Filing

Operations Trend

Revenue Growth9th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $696,9142010Revenue 2011: $704,566Expenses 2011: $715,992Net Income 2011: -$11,4262011Expenses 2012: $678,6522012Revenue 2013: $711,615Expenses 2013: $656,104Net Income 2013: $55,5112013Revenue 2014: $765,155Expenses 2014: $766,952Net Income 2014: -$1,7972014Revenue 2015: $760,123Expenses 2015: $714,545Net Income 2015: $45,5782015Revenue 2016: $779,848Expenses 2016: $772,500Net Income 2016: $7,3482016Revenue 2017: $726,995Expenses 2017: $837,116Net Income 2017: -$110,1212017Revenue 2018: $754,956Expenses 2018: $806,848Net Income 2018: -$51,8922018Revenue 2019: $861,826Expenses 2019: $923,276Net Income 2019: -$61,4502019Revenue 2020: $842,527Expenses 2020: $921,716Net Income 2020: -$79,1892020Revenue 2021: $1,590,826Expenses 2021: $1,753,912Net Income 2021: -$163,0862021Revenue 2022: $1,437,868Expenses 2022: $1,676,505Net Income 2022: -$238,6372022Revenue 2023: $1,559,832Expenses 2023: $1,706,510Net Income 2023: -$146,6782023Revenue 2024: $1,674,842Expenses 2024: $1,607,812Net Income 2024: $67,0302024

Highlighted filing

2022

Revenue$1,437,868
Expenses$1,676,505
Net Income-$238,637
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 31, 2023
Return Version
2022v5.0
Gross Receipts
$1,437,868
Mission and Program Overview

Mission

WATER DISTRIBUTION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,055,306$4,698,979▲ $643,673
Cash and Non-Interest-Bearing Accounts$1,672,608$1,080,868▼ $591,740
Accounts Receivable$161,685$130,769▼ $30,916
Total Assets$6,508,551$6,599,100▲ $90,549
Other Assets Total$618,952$688,484▲ $69,532
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,003,638$953,847▼ $49,791
Accounts Payable and Accrued Expenses$76,009$93,841▲ $17,832
Total Liabilities$1,079,647$1,047,688▼ $31,959
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,428,904$5,551,412▲ $122,508
Total Net Assets Fund Balance$5,428,904$5,551,412▲ $122,508
Total Liabilities and Net Assets / Fund Balance$6,508,551$6,599,100▲ $90,549

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,399,675$8,226,842$12,626,517
Equipment$150,102$81,747$231,849
Land$146,625-$146,625
Buildings-$40,076$40,076
Leasehold Improvements$2,577$1,723$4,300
Other Assets Org$158,841--
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Barbara KiipperPresident
Don ZwienerDirector
Larry GroenDirector
Mark LepichDirector
Steve WamelDirector
Teresa GarciaDirector
William VanhussDirector
Carol CloerSecretary/tr
Tye BellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,433,446
Investment Income
$4,422
Other Revenue
$0
Change in Net Assets
$-238,637

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,437,868
Total Revenue per Audited Statements
$1,437,868
Total Revenue per Form 990
$1,437,868
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,207,357
Salaries, Compensation, and Employee Benefits$469,148
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$423,471
Depreciation Depletion---$330,565
Office Expenses---$138,434
Insurance---$100,965
Other Expenses---$72,861
All Other Expenses---$45,054
Fees for Services Other---$34,836
Payroll Taxes---$32,963
Interest---$29,113
Pension Plan Contributions---$12,714
Fees for Services Accounting---$6,504
Total Functional Expenses$0$0$0$1,676,505

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,676,505
Total Expenses per Audited Statements$1,676,505
Total Expenses per Form 990$1,676,505
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
Yes
Annual disclosure for covered persons
Yes
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 11B

“No review was or will be conducted.”

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

“The board of directors annually review possible conflicts of interest.”

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

“BOARD APPROVED”

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

“BOARD APPROVED”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Lee Hammond Water Users Association
EIN
85-0224603
Phone
5053258317
Address
414 CR 5500, BLOOMFIELD, NM 87413

Signing Officer

Name
Barbara Kiipper
Title
President
Phone
5053258317
Signed
2023-07-31

Organization Details

Principal Officer
Barbara Kiipper
Formed
1967
Legal Domicile
Nm
Voting Board Members
9
Independent Board Members
9
Employees
9

Preparer

Firm
David Berry CPA Pc
Address
305 N BEHREND AVE, FARMINGTON, NM 87401
Preparer
David Berry
Phone
5053206670
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Prior period adjustment for merger 361,145”

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 Appendix328 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04698979
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0688484
IRS990ScheduleD/TotalExpensesPerForm990Amt01676505
IRS990ScheduleD/TotalRevenuePerForm990Amt01437868
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01437868
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01676505
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ANNUALLY REVIEW POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENT FOR MERGER 361,145
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06508551
IRS990/TotalAssetsEOYAmt06599100
IRS990/TotalAssetsGrp/BOYAmt06508551
IRS990/TotalAssetsGrp/EOYAmt06599100
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01676505
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01079647
IRS990/TotalLiabilitiesEOYAmt01047688
IRS990/TotalLiabilitiesGrp/BOYAmt01079647
IRS990/TotalLiabilitiesGrp/EOYAmt01047688
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05428904
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05551412
IRS990/TotalProgramServiceRevenueAmt01433446
IRS990/TotalRevenueGrp/ExclusionAmt04422
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01433446
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01437868
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06508551
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06599100
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA KIIPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05053258317
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEE HAMMOND WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LEEH
ReturnHeader/Filer/EIN0850224603
ReturnHeader/Filer/PhoneNum05053258317
ReturnHeader/Filer/USAddress/AddressLine1Txt0414 CR 5500
ReturnHeader/Filer/USAddress/CityNm0BLOOMFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087413
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/PreparationDt02023-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID BERRY
ReturnHeader/ReturnTs02023-09-22T17:00:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RANDY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SUSSEX
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,599,100
Liabilities
$1,047,688
Net assets
$5,551,412
Revenue
$1,437,868
Expenses
$1,676,505
Net income
-$238,637
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.43$0.95$5.47$1.67$1.61$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.37$0.97$5.40$1.56$1.71$0.15
2022Detailed filing. Detailed filing data is available for this year.$6.60$1.05$5.55$1.44$1.68$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.51$1.08$5.43$1.59$1.75$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$1.18$2.30$0.84$0.92$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$1.15$2.38$0.86$0.92$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$1.18$2.44$0.75$0.81$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.52$1.02$2.50$0.73$0.84$0.11
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$1.01$2.61$0.78$0.77$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.13$0.53$2.60$0.76$0.71$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.60$0.05$2.55$0.77$0.77$0.00
2013Detailed filing. Detailed filing data is available for this year.$2.59$0.03$2.56$0.71$0.66$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.18$2.50$0.68
2011Summary only. Only limited summary data is available for this year.$2.49$0.03$2.46$0.70$0.72$0.01
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.04$2.47$0.70