Civic Intelligence

Berrendo Co-Operative Water Users Association

990 • Fiscal year 2017 • EIN 85-0228021

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

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

68th percentile

0.45x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

1.54x

Higher debt load relative to revenue than 53% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Net Margin

98th percentile

60%

Higher net margin than 98% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

77th percentile

$67,412

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2017

Asset Growth

93rd percentile

17%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

100th percentile

135%

Faster revenue growth than 100% of similar nonprofits.

2017 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$8,621,112

Up $1,235,389 (+17%) from 2016

Net Assets

Up

$4,765,781

Up $1,507,521 (+46%) from 2016

Liabilities

Down

$3,855,331

Down $272,132 (-6.6%) from 2016

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin98th percentile

Revenue

Up

$2,503,150

Up $1,437,176 (+135%) from 2016

Expenses

Up

$1,013,671

Up $222,690 (+28%) from 2016

Net Income

Up

$1,489,479

Up $1,214,486 (+442%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth93rd 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

2017

Assets$8,621,112
Liabilities$3,855,331
Net Assets$4,765,781
Open 2017 Filing

Operations Trend

Revenue Growth100th 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

2017

Revenue$2,503,150
Expenses$1,013,671
Net Income$1,489,479
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.2
Gross Receipts
$2,503,150
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$2,160,612$7,577,602▲ $5,416,990
Intangible Assets$3,891,781--
Cash and Non-Interest-Bearing Accounts$672,437$390,794▼ $281,643
Accounts Receivable$388,873$379,290▼ $9,583
Savings and Temporary Cash Investments$200,000$200,000→ $0
Inventories for Sale or Use$69,071$70,695▲ $1,624
Prepaid Expenses and Deferred Charges$2,949$2,731▼ $218
Total Assets$7,385,723$8,621,112▲ $1,235,389
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,634,338$3,476,451▼ $157,887
Accounts Payable and Accrued Expenses$493,125$378,880▼ $114,245
Total Liabilities$4,127,463$3,855,331▼ $272,132
Net Assets / Fund Balance
Unrestricted Net Assets$3,258,260$4,765,781▲ $1,507,521
Total Net Assets Fund Balance$3,258,260$4,765,781▲ $1,507,521
Total Liabilities and Net Assets / Fund Balance$7,385,723$8,621,112▲ $1,235,389

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,618,315$4,800,956$10,419,271
Land$1,809,883-$1,809,883
Equipment$149,404$201,850$351,254
Buildings$0$99,990$99,990
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda LivingstonManagerFT$56,277$11,135$67,412

Board Members and Trustees

NameTitle
William SnipesPresident
Terry Johnson IiVice President
Jerry VazMember
Raymond PollardMember
Joy WagnerSecretary /treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,501,025
Investment Income
$848
Other Revenue
$1,277
Change in Net Assets
$1,489,479

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,503,150
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,503,150
Total Revenue per Form 990
$2,503,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$735,050
Salaries, Compensation, and Employee Benefits$278,621
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$178,544
Other Salaries and Wages---$148,206
Insurance---$85,964
Current Officers, Directors, Trustees, and Key Employees---$83,868
Interest---$83,538
All Other Expenses---$46,113
Office Expenses---$35,027
Other Expenses---$31,403
Fees for Services Accounting---$30,293
Pension Plan Contributions---$28,746
Payroll Taxes---$17,801
Total Functional Expenses$0$0$0$1,013,671

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,021,612
Total Expenses per Audited Statements$1,021,612
Total Expenses per Form 990$1,013,671
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-7,941
Other Expense Adjustments$-7,941
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
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, Part VI, Section A, Line 6

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

Form 990, Part VI, Section A, 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, Part VI, Section B, 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, Part VI, Section B, Line 15

“Board approval is needed for employee compensation.”

Form 990, Part VI, Section C, 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
2018-05-15
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
Volunteers
0

Preparer

Firm
Carr Riggs & Ingram LLC
Address
400 N PENN SUITE 800, ROSWELL, NM 88201
Preparer
Kimberly D Warren
Phone
5756224667
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Book/tax depreciation difference -7,941. Rounding -2.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Book/tax depreciation difference -7,941.”

Raw XML Appendix350 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/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010419271
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02503150
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK/TAX DEPRECIATION DIFFERENCE -7,941.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07577602
IRS990ScheduleD/TotalExpensesPerForm990Amt01013671
IRS990ScheduleD/TotalRevenuePerForm990Amt02503150
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02503150
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01021612
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/ExplanationTxt4BERRENDO 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/TAX DEPRECIATION DIFFERENCE -7,941. ROUNDING -2.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07385723
IRS990/TotalAssetsEOYAmt08621112
IRS990/TotalAssetsGrp/BOYAmt07385723
IRS990/TotalAssetsGrp/EOYAmt08621112
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt01013671
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04127463
IRS990/TotalLiabilitiesEOYAmt03855331
IRS990/TotalLiabilitiesGrp/BOYAmt04127463
IRS990/TotalLiabilitiesGrp/EOYAmt03855331
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03258260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04765781
IRS990/TotalOtherCompensationAmt011135
IRS990/TotalProgramServiceRevenueAmt02501025
IRS990/TotalReportableCompFromOrgAmt056277
IRS990/TotalRevenueGrp/ExclusionAmt0848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02502302
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02503150
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07385723
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08621112
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03258260
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04765781
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA LIVINGSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05756237665
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-15
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0815BDBDEA67DA88925D329AEF676EB0B56C69474
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04B2EABB564778CF954AA6EF8D3512705A6514A9A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.150.19.101
ReturnHeader/FilingSecurityInformation/IPDt02018-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm009:44:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721396621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARR RIGGS & INGRAM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 N PENN SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd088201
ReturnHeader/PreparerPersonGrp/PhoneNum05756224667
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY D WARREN
ReturnHeader/ReturnTs02018-05-15T13:15:56-05:00
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
$8,621,112
Liabilities
$3,855,331
Net assets
$4,765,781
Revenue
$2,503,150
Expenses
$1,013,671
Net income
$1,489,479
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
2017Detailed filing. Detailed filing data is available for this year.$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