Civic Intelligence

Lee Acres Water Users Association

EIN 85-0224603 • 501(c)12 • Bloomfield, NM

Profile

WATER DISTRIBUTION

414 Cr 5500Bloomfield, NM 87413

leeacreswater.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.15x

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

501(c)12 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.57x

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

501(c)12 • $5M-$10M nonprofits • Source year 2024

Net Margin

33rd percentile

4.0%

Higher net margin than 33% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$124,122

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Asset Growth

37th percentile

0.8%

Faster asset growth than 37% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.4%

Faster revenue growth than 52% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$6,425,789

Up $53,376 (+0.8%) from 2023

Liabilities

Down

$954,025

Down $13,654 (-1.4%) from 2023

Net Assets

Up

$5,471,764

Up $67,030 (+1.2%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin33rd percentile

Revenue

Up

$1,674,842

Up $115,010 (+7.4%) from 2023

Expenses

Down

$1,607,812

Down $98,698 (-5.8%) from 2023

Net Income

Up

$67,030

Up $213,708 (+146%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$6,425,789
Liabilities$954,025
Net Assets$5,471,764
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$1,674,842
Expenses$1,607,812
Net Income$67,030
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,425,789
Liabilities
$954,025
Net assets
$5,471,764
Revenue
$1,674,842
Expenses
$1,607,812
Net income
$67,030
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
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$1,674,842
Mission and Program Overview

Mission

WATER DISTRIBUTION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,616,129$4,274,916▼ $341,213
Cash and Non-Interest-Bearing Accounts$937,723$1,303,364▲ $365,641
Accounts Receivable$123,017$114,596▼ $8,421
Prepaid Expenses and Deferred Charges-$14,126-
Total Assets$6,372,413$6,425,789▲ $53,376
Other Assets Total$695,544$718,787▲ $23,243
Liabilities
Mortgage Notes Payable Secured by Investment Property$902,562$849,738▼ $52,824
Accounts Payable and Accrued Expenses$65,117$83,069▲ $17,952
Other Liabilities-$21,218-
Total Liabilities$967,679$954,025▼ $13,654
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,404,734$5,471,764▲ $67,030
Total Net Assets Fund Balance$5,404,734$5,471,764▲ $67,030
Total Liabilities and Net Assets / Fund Balance$6,372,413$6,425,789▲ $53,376

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,128,290$9,125,044$13,253,334
Land$146,626-$146,626
Buildings-$40,076$40,076
Other Assets Org$27,500--
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Aaron LeeManagerFT$124,122$124,122

Board Members and Trustees

NameTitle
Barbara KiipperPresident
Don ZwienerDirector
Joe LewisDirector
Steve WamelDirector
William VanhussDirector
Carol CloerSecretary/tr
Tye BellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,642,974
Investment Income
$31,868
Other Revenue
$0
Change in Net Assets
$67,030

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,674,842
Total Revenue per Audited Statements
$1,674,842
Total Revenue per Form 990
$1,674,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,058,315
Salaries, Compensation, and Employee Benefits$549,497
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$460,356
Depreciation Depletion---$391,323
Payroll Taxes---$89,141
Other Expenses---$57,935
Insurance---$57,019
Office Expenses---$41,829
Interest---$28,946
All Other Expenses---$26,113
Travel---$21,452
Fees for Services Accounting---$11,744
Total Functional Expenses$0$0$0$1,607,812

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,607,812
Total Expenses per Audited Statements$1,607,812
Total Expenses per Form 990$1,607,812
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
Subscription Obligation$21,218
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Doing Business As
Lee Hammond Mutual Domestic Water

Signing Officer

Name
Barbara Kiipper
Title
President
Phone
5053258317
Signed
2025-11-12

Organization Details

Principal Officer
Barbara Kiipper
Formed
1967
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
12

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 Appendix322 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/BOYAmt065117
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt083069
IRS990/AccountsReceivableGrp/BOYAmt0123017
IRS990/AccountsReceivableGrp/EOYAmt0114596
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0WATER DISTRIBUTION
IRS990/AllOtherExpensesGrp/TotalAmt026113
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05053258317
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05649 US HIGHWAY 64
IRS990/BooksInCareOfDetail/USAddress/CityNm0FARMINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990/BooksInCareOfDetail/USAddress/ZIPCd087401
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0937723
IRS990/CashNonInterestBearingGrp/EOYAmt01303364
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/CYInvestmentIncomeAmt031868
IRS990/CYOtherExpensesAmt01058315
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01642974
IRS990/CYRevenuesLessExpensesAmt067030
IRS990/CYSalariesCompEmpBnftPaidAmt0549497
IRS990/CYTotalExpensesAmt01607812
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01674842
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0391323
IRS990/Desc0WATER DISTRIBUTION
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0LEE HAMMOND MUTUAL DOMESTIC WATER
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt011744
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
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/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0AARON LEE
IRS990/Form990PartVIISectionAGrp/PersonNm1TYE BELL
IRS990/Form990PartVIISectionAGrp/PersonNm2CAROL CLOER
IRS990/Form990PartVIISectionAGrp/PersonNm3BARBARA KIIPPER
IRS990/Form990PartVIISectionAGrp/PersonNm4JOE LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM VANHUSS
IRS990/Form990PartVIISectionAGrp/PersonNm6STEVE WAMEL
IRS990/Form990PartVIISectionAGrp/PersonNm7STEVE WAMEL
IRS990/Form990PartVIISectionAGrp/PersonNm8DON ZWIENER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0124122
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01674842
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt057019
IRS990/InterestGrp/TotalAmt028946
IRS990/InvestmentIncomeGrp/ExclusionAmt031868
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt031868
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09165120
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04616129
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04274916
IRS990/LandBldgEquipCostOrOtherBssAmt013440036
IRS990/LegalDomicileStateCd0NM
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01642974
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WATER DISTRIBUTION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0902562
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0849738
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt05404734
IRS990/NetAssetsOrFundBalancesEOYAmt05471764
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05404734
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05471764
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt041829
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0695544
IRS990/OtherAssetsTotalGrp/EOYAmt0718787
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc1UTILITIES AND TELEPHONE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTIONS AND DUES
IRS990/OtherExpensesGrp/TotalAmt0260940
IRS990/OtherExpensesGrp/TotalAmt196256
IRS990/OtherExpensesGrp/TotalAmt264758
IRS990/OtherExpensesGrp/TotalAmt357935
IRS990/OtherLiabilitiesGrp/EOYAmt021218
IRS990/OtherSalariesAndWagesGrp/TotalAmt0460356
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt089141
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014126
IRS990/PrincipalOfficerNm0BARBARA KIIPPER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SALE OF WATER AND FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01642974
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01642974
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt017850
IRS990/PYOtherExpensesAmt01199390
IRS990/PYProgramServiceRevenueAmt01541982
IRS990/PYRevenuesLessExpensesAmt0-146678
IRS990/PYSalariesCompEmpBnftPaidAmt0507120
IRS990/PYTotalExpensesAmt01706510
IRS990/PYTotalRevenueAmt01559832
IRS990/ReconcilationRevenueExpnssAmt067030
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt040076
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt040076
IRS990ScheduleD/ExpensesSubtotalAmt01607812
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0146626
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0146626
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0529643
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1161644
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt227500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0WATER RIGHTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RESTRICTED CASH - DEBT SERVICE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SUBSCRIPTION ASSETS - RIGHT OF USE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04128290
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09125044
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013253334
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SUBSCRIPTION OBLIGATION
IRS990ScheduleD/RevenueSubtotalAmt01674842
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/TotalBookValueLandBuildingsAmt04274916
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0718787
IRS990ScheduleD/TotalExpensesPerForm990Amt01607812
IRS990ScheduleD/TotalLiabilityAmt021218
IRS990ScheduleD/TotalRevenuePerForm990Amt01674842
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01674842
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01607812
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06372413
IRS990/TotalAssetsEOYAmt06425789
IRS990/TotalAssetsGrp/BOYAmt06372413
IRS990/TotalAssetsGrp/EOYAmt06425789
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01607812
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0967679
IRS990/TotalLiabilitiesEOYAmt0954025
IRS990/TotalLiabilitiesGrp/BOYAmt0967679
IRS990/TotalLiabilitiesGrp/EOYAmt0954025
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05404734
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05471764
IRS990/TotalProgramServiceRevenueAmt01642974
IRS990/TotalReportableCompFromOrgAmt0124122
IRS990/TotalRevenueGrp/ExclusionAmt01674842
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01674842
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06372413
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06425789
IRS990/TravelGrp/TotalAmt021452
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA KIIPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05053258317
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
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/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID BERRY
ReturnHeader/ReturnTs02025-11-14T17:46:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.