Civic Intelligence

Berrendo Co-Operative Water Users Association

990 • Fiscal year 2015 • EIN 85-0228021

Jan 01, 2015 to Dec 31, 2015 • Filed on May 10, 2016

Organization ProfileN/A
2004 East 19th StreetRoswell, NM 88201

(575) 623-7665

Siviq Scores

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

Liabilities / Assets

38th percentile

0.17x

Higher debt load relative to assets than 38% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

44th percentile

0.94x

Higher debt load relative to revenue than 44% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$65,178

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Asset Growth

4th percentile

-7.4%

Faster asset growth than 4% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

6th percentile

-24%

Faster revenue growth than 6% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$3,560,642

Down $285,516 (-7.4%) from 2014

Net Assets

Down

$2,965,361

Down $287,560 (-8.8%) from 2014

Liabilities

Up

$595,281

Up $2,044 (+0.3%) from 2014

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin20th percentile

Revenue

Down

$632,458

Down $195,016 (-24%) from 2014

Expenses

Down

$703,865

Down $19,311 (-2.7%) from 2014

Net Income

Down

-$71,407

Down $175,705 (-168%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$10M$5.0M$0Assets 2010: $3,838,127Liabilities 2010: $874,815Net Assets 2010: $2,963,3122010Assets 2011: $3,824,374Liabilities 2011: $789,000Net Assets 2011: $3,035,3742011Assets 2012: $3,804,496Liabilities 2012: $686,687Net Assets 2012: $3,117,8092012Assets 2013: $3,723,935Liabilities 2013: $587,907Net Assets 2013: $3,136,0282013Assets 2014: $3,846,158Liabilities 2014: $593,237Net Assets 2014: $3,252,9212014Assets 2015: $3,560,642Liabilities 2015: $595,281Net Assets 2015: $2,965,3612015Assets 2016: $7,385,723Liabilities 2016: $4,127,463Net Assets 2016: $3,258,2602016Assets 2017: $8,621,112Liabilities 2017: $3,855,331Net Assets 2017: $4,765,7812017Assets 2018: $8,289,329Liabilities 2018: $3,414,995Net Assets 2018: $4,874,3342018Assets 2019: $8,351,348Liabilities 2019: $3,358,274Net Assets 2019: $4,993,0742019Assets 2020: $8,486,854Liabilities 2020: $3,290,316Net Assets 2020: $5,196,5382020Assets 2021: $8,530,977Liabilities 2021: $3,264,212Net Assets 2021: $5,266,7652021Assets 2022: $8,543,097Liabilities 2022: $3,225,767Net Assets 2022: $5,317,3302022Assets 2023: $8,543,085Liabilities 2023: $3,184,024Net Assets 2023: $5,359,0612023Assets 2024: $8,633,503Liabilities 2024: $3,082,900Net Assets 2024: $5,550,6032024

Highlighted filing

2015

Assets$3,560,642
Liabilities$595,281
Net Assets$2,965,361
Open 2015 Filing

Operations Trend

Revenue Growth6th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $787,0332010Expenses 2011: $649,9622011Revenue 2012: $699,484Expenses 2012: $622,094Net Income 2012: $77,3902012Revenue 2013: $690,412Expenses 2013: $676,285Net Income 2013: $14,1272013Revenue 2014: $827,474Expenses 2014: $723,176Net Income 2014: $104,2982014Revenue 2015: $632,458Expenses 2015: $703,865Net Income 2015: -$71,4072015Revenue 2016: $1,065,974Expenses 2016: $790,981Net Income 2016: $274,9932016Revenue 2017: $2,503,150Expenses 2017: $1,013,671Net Income 2017: $1,489,4792017Revenue 2018: $1,154,950Expenses 2018: $1,020,818Net Income 2018: $134,1322018Revenue 2019: $1,212,845Expenses 2019: $1,094,105Net Income 2019: $118,7402019Revenue 2020: $1,292,426Expenses 2020: $1,088,962Net Income 2020: $203,4642020Revenue 2021: $1,198,162Expenses 2021: $1,127,935Net Income 2021: $70,2272021Revenue 2022: $1,252,937Expenses 2022: $1,202,372Net Income 2022: $50,5652022Revenue 2023: $1,202,494Expenses 2023: $1,160,763Net Income 2023: $41,7312023Revenue 2024: $1,445,512Expenses 2024: $1,253,970Net Income 2024: $191,5422024

Highlighted filing

2015

Revenue$632,458
Expenses$703,865
Net Income-$71,407
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 10, 2016
Return Version
2015v2.1
Gross Receipts
$632,458
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,339,563$2,235,633▼ $103,930
Intangible Assets$399,549$637,906▲ $238,357
Savings and Temporary Cash Investments$326,052$326,065▲ $13
Cash and Non-Interest-Bearing Accounts$625,502$197,894▼ $427,608
Accounts Receivable$83,523$88,757▲ $5,234
Inventories for Sale or Use$66,017$69,071▲ $3,054
Prepaid Expenses and Deferred Charges$5,952$5,316▼ $636
Total Assets$3,846,158$3,560,642▼ $285,516
Liabilities
Mortgage Notes Payable Secured by Investment Property$436,693$320,609▼ $116,084
Accounts Payable and Accrued Expenses$156,544$274,672▲ $118,128
Total Liabilities$593,237$595,281▲ $2,044
Net Assets / Fund Balance
Unrestricted Net Assets$3,252,921$2,965,361▼ $287,560
Total Net Assets Fund Balance$3,252,921$2,965,361▼ $287,560
Total Liabilities and Net Assets / Fund Balance$3,846,158$3,560,642▼ $285,516

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$390,330$4,637,186$5,027,516
Land$1,814,428-$1,814,428
Equipment$27,350$153,121$180,471
Other Land Buildings$3,525$1,069$4,594
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda LivingstonManagerFT$54,315$10,863$65,178

Board Members and Trustees

NameTitle
William SnipesPresident
Raymond PollardMember
Terry Johnson IiMember
Joy WagnerSecretary /t
Jerry VazVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$631,839
Investment Income
$619
Other Revenue
$0
Change in Net Assets
$-71,407

Audited Revenue Reconciliation

Revenue per Audited Statements
$632,458
Total Revenue per Audited Statements
$632,458
Total Revenue per Form 990
$632,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$471,714
Salaries, Compensation, and Employee Benefits$232,151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$139,065
Depreciation Depletion---$115,819
Insurance---$67,508
Current Officers, Directors, Trustees, and Key Employees---$54,315
All Other Expenses---$34,160
Office Expenses---$31,647
Other Expenses---$29,020
Pension Plan Contributions---$25,544
Fees for Services Accounting---$20,967
Interest---$18,709
Payroll Taxes---$13,227
Total Functional Expenses$0$0$0$703,865

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$707,673
Expenses per Audited Statements$703,865
Total Expenses per Form 990$703,865
Expenses Not Reported on Form 990$3,808
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
Audit committee
Yes
Backup withholding compliance
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
No
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

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

Form 990, Page 6, Part VI, Line 7A

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

Form 990, Page 6, Part VI, Line 11B

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

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

“Board approval is needed for employee compensation.”

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

“Board approval is needed for employee compensation.”

Form 990, Page 6, Part VI, Line 19

“Berrendo 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
Berrendo Cooperative Water Users
EIN
85-0228021
Phone
5756237665
Address
2004 EAST 19TH STREET, ROSWELL, NM 88201

Signing Officer

Name
Linda Livingston
Title
Manager
Phone
5756237665
Signed
2016-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Livingston
Formed
1973
Legal Domicile
Nm
Voting Board Members
5
Independent Board Members
5
Employees
8

Preparer

Firm
Rpc Cpas Consultants Llp
Address
PO BOX 2504, ROSWELL, NM 88202-2504
Preparer
Andrea H Smith
Phone
5756224667
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Prior period adjustment -212,345 book to tax depreciation difference -3,403 book loss on like-kind exchange -405 total -216,153”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

“Book loss on like-kind exchange 405 book / tax depreciation difference 3,403”

Raw XML Appendix319 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/ExplanationTxt0BOOK LOSS ON LIKE-KIND EXCHANGE 405 BOOK / TAX DEPRECIATION DIFFERENCE 3,403
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BERRENDO COOPERATIVE WATER USERS ASSOCIATION IS COMPRISED OF MEMBERS TO WHICH THE COOPERATIVE SUPPLIES AND DISTRIBUTES WATER FOR DOMESTIC USE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BERRENDO COOPERATIVE WATER USERS ASSOCIATION IS COMPRISED OF MEMBERS. EACH YEAR IN JANUARY, THE COOPERATIVE HOLDS AN ANNUAL MEETING WHERE ALL MEMBERS PRESENT VOTE TO ELECT ALL MEMBERS OF THE BOARD OF DIRECTORS, WHICH IS THE GOVERNING BODY OF THE COOPERATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BERRENDO COOPERATIVE WATER USERS ASSOCIATION HOLDS AN INFORMAL MEETING WITH THE BOARD OF DIRECTORS TO REVIEW THE FORM 990 OF THE COOPERATIVE BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVAL IS NEEDED FOR EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD APPROVAL IS NEEDED FOR EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BERRENDO 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/ExplanationTxt6PRIOR PERIOD ADJUSTMENT -212,345 BOOK TO TAX DEPRECIATION DIFFERENCE -3,403 BOOK LOSS ON LIKE-KIND EXCHANGE -405 TOTAL -216,153
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03846158
IRS990/TotalAssetsEOYAmt03560642
IRS990/TotalAssetsGrp/BOYAmt03846158
IRS990/TotalAssetsGrp/EOYAmt03560642
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0703865
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0593237
IRS990/TotalLiabilitiesEOYAmt0595281
IRS990/TotalLiabilitiesGrp/BOYAmt0593237
IRS990/TotalLiabilitiesGrp/EOYAmt0595281
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03252921
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02965361
IRS990/TotalOtherCompensationAmt010863
IRS990/TotalProgramServiceRevenueAmt0631839
IRS990/TotalReportableCompFromOrgAmt054315
IRS990/TotalRevenueGrp/ExclusionAmt0619
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0631839
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0632458
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03846158
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03560642
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03252921
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02965361
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02004 EAST 19TH STREET
IRS990/USAddress/CityNm0ROSWELL
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd088201
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA LIVINGSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05756237665
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERRENDO COOPERATIVE WATER USERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BERR
ReturnHeader/Filer/EIN0850228021
ReturnHeader/Filer/PhoneNum05756237665
ReturnHeader/Filer/USAddress/AddressLine1Txt02004 EAST 19TH STREET
ReturnHeader/Filer/USAddress/CityNm0ROSWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd088201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0850454285
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RPC CPAS CONSULTANTS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2504
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0882022504
ReturnHeader/PreparerPersonGrp/PhoneNum05756224667
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREA H SMITH
ReturnHeader/ReturnTs02016-05-11T18:59:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,560,642
Liabilities
$595,281
Net assets
$2,965,361
Revenue
$632,458
Expenses
$703,865
Net income
-$71,407
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$3.08$5.55$1.45$1.25$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.54$3.18$5.36$1.20$1.16$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.54$3.23$5.32$1.25$1.20$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.53$3.26$5.27$1.20$1.13$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.49$3.29$5.20$1.29$1.09$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.35$3.36$4.99$1.21$1.09$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.29$3.41$4.87$1.15$1.02$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.62$3.86$4.77$2.50$1.01$1.49
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.39$4.13$3.26$1.07$0.79$0.27
2015Detailed filing. Detailed filing data is available for this year.$3.56$0.60$2.97$0.63$0.70$0.07
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$0.59$3.25$0.83$0.72$0.10
2013Detailed filing. Detailed filing data is available for this year.$3.72$0.59$3.14$0.69$0.68$0.01
2012Summary only. Only limited summary data is available for this year.$3.80$0.69$3.12$0.70$0.62$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.79$3.04$0.65
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$0.87$2.96$0.79
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)12 • $1M-$5M nonprofits