Civic Intelligence

West Hammond Water Users Cooperativ

EIN 85-0230019 • 501(c)12 • Bloomfield, NM

Profile

Provide treated water to members.

414 County Road 5500Bloomfield, NM 87413

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2020

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2020

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

501(c)12 • $500k-$1M nonprofits • Source year 2020

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

28th percentile

-3.0%

Faster revenue growth than 28% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $3,601,776 (-100%) from 2019

Liabilities

Down

$25,059

Down $178,333 (-88%) from 2019

Net Assets

Down

-$25,059

Down $3,423,443 (-101%) from 2019

Operations
Liabilities / Revenue41st percentileNet Margin76th percentile

Revenue

Down

$634,575

Down $19,367 (-3.0%) from 2019

Expenses

Up

$491,596

Up $18,156 (+3.8%) from 2019

Net Income

Down

$142,979

Down $37,523 (-21%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,970,553Liabilities 2010: $699,427Net Assets 2010: $2,271,1262010Assets 2011: $2,989,669Liabilities 2011: $651,338Net Assets 2011: $2,338,3312011Assets 2012: $3,054,687Liabilities 2012: $589,357Net Assets 2012: $2,465,3302012Assets 2013: $3,118,571Liabilities 2013: $539,483Net Assets 2013: $2,579,0882013Assets 2014: $3,165,013Liabilities 2014: $476,622Net Assets 2014: $2,688,3912014Assets 2015: $3,431,493Liabilities 2015: $424,163Net Assets 2015: $3,007,3302015Assets 2016: $3,404,321Liabilities 2016: $367,302Net Assets 2016: $3,037,0192016Assets 2017: $3,433,138Liabilities 2017: $331,306Net Assets 2017: $3,101,8322017Assets 2018: $3,467,137Liabilities 2018: $249,255Net Assets 2018: $3,217,8822018Assets 2019: $3,601,776Liabilities 2019: $203,392Net Assets 2019: $3,398,3842019Assets 2020: $0Liabilities 2020: $25,059Net Assets 2020: -$25,0592020

Highlighted filing

2020

Assets$0
Liabilities$25,059
Net Assets-$25,059
Open 2020 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0Expenses 2010: $669,9762010Expenses 2011: $558,0702011Expenses 2012: $577,1572012Revenue 2013: $667,992Expenses 2013: $554,234Net Income 2013: $113,7582013Revenue 2014: $656,327Expenses 2014: $547,024Net Income 2014: $109,3032014Revenue 2015: $874,230Expenses 2015: $555,291Net Income 2015: $318,9392015Revenue 2016: $638,668Expenses 2016: $608,979Net Income 2016: $29,6892016Revenue 2017: $581,040Expenses 2017: $516,227Net Income 2017: $64,8132017Revenue 2018: $615,338Expenses 2018: $499,288Net Income 2018: $116,0502018Revenue 2019: $653,942Expenses 2019: $473,440Net Income 2019: $180,5022019Revenue 2020: $634,575Expenses 2020: $491,596Net Income 2020: $142,9792020

Highlighted filing

2020

Revenue$634,575
Expenses$491,596
Net Income$142,979
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$25,059
Net assets
-$25,059
Revenue
$634,575
Expenses
$491,596
Net income
$142,979
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.03$0.03$0.63$0.49$0.14
2019Detailed filing. Detailed filing data is available for this year.$3.60$0.20$3.40$0.65$0.47$0.18
2018Detailed filing. Detailed filing data is available for this year.$3.47$0.25$3.22$0.62$0.50$0.12
2017Detailed filing. Detailed filing data is available for this year.$3.43$0.33$3.10$0.58$0.52$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.40$0.37$3.04$0.64$0.61$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.43$0.42$3.01$0.87$0.56$0.32
2014Detailed filing. Detailed filing data is available for this year.$3.17$0.48$2.69$0.66$0.55$0.11
2013Detailed filing. Detailed filing data is available for this year.$3.12$0.54$2.58$0.67$0.55$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.59$2.47$0.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.65$2.34$0.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.70$2.27$0.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 10, 2021
Return Version
2020v4.0
Gross Receipts
$638,753
Mission and Program Overview

Mission

Provide treated water to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,410,890$1,391,344▼ $19,546
Investments Other Securities$1,083,236$1,106,295▲ $23,059
Cash and Non-Interest-Bearing Accounts$1,062,968$1,025,276▼ $37,692
Accounts Receivable$38,873$37,756▼ $1,117
Prepaid Expenses and Deferred Charges$5,809$5,751▼ $58
Total Assets$3,601,776$0▼ $3,601,776
Other Assets Total-$-3,566,422-
Liabilities
Mortgage Notes Payable Secured by Investment Property$182,690--
Accounts Payable and Accrued Expenses$20,702$25,059▲ $4,357
Total Liabilities$203,392$25,059▼ $178,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,398,384$-25,059▼ $3,423,443
Total Net Assets Fund Balance$3,398,384$-25,059▼ $3,423,443
Total Liabilities and Net Assets / Fund Balance$3,601,776$0▼ $3,601,776

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,340,344$2,447,055$3,787,399
Land$51,000-$51,000
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Barbara KiipperPresident
Don ZwienerDirector
Steve WamelDirector
Carol CloerSec-treasure
Mark LepichVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$608,385
Investment Income
$3,131
Other Revenue
$23,059
Change in Net Assets
$142,979

Audited Revenue Reconciliation

Revenue per Audited Statements
$634,575
Total Revenue per Audited Statements
$634,575
Total Revenue per Form 990
$634,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$366,662
Salaries, Compensation, and Employee Benefits$124,934
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,111--$115,111
Depreciation Depletion$62,969--$62,969
Office Expenses$45,643--$45,643
Insurance$20,412--$20,412
Other Expenses$15,904--$15,904
All Other Expenses$10,836--$10,836
Payroll Taxes$9,823--$9,823
Fees for Services Other$8,101--$8,101
Fees for Services Accounting$4,655--$4,655
Interest$2,303--$2,303
Conferences and Meetings$1,290--$1,290
Total Functional Expenses$491,596$0$0$491,596

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$491,596
Expenses per Audited Statements$491,595
Total Expenses per Audited Statements$491,595
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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

“Reviewed annually by board of directors.”

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

“The board reviews its conflict of interest statement annually and monitors it monthly.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
West Hammond Water Users Cooperativ
EIN
85-0230019
Phone
5053204179
Address
414 COUNTY ROAD 5500, BLOOMFIELD, NM 87413

Signing Officer

Name
Barbara Kiipper
Title
President
Phone
5053204179
Signed
2021-10-10

Organization Details

Principal Officer
Barbara Kiipper
Formed
1974
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
6
Employees
5

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

“Transferred assets to lee acres water -3,566,422”

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.”

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

“Book / tax depreciation difference 1”

Raw XML Appendix339 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/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01391344
IRS990ScheduleD/TotalExpensesPerForm990Amt0491596
IRS990ScheduleD/TotalRevenuePerForm990Amt0634575
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0634575
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0491595
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0false
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0MERGED INTO LEE ACRES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02020-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0850224603
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt03566422
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(12)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0LEE ACRES WATER USERS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0414 COUNTY ROAD 5500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0BLOOMFIELD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0NM
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd087413
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED ANNUALLY BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS ITS CONFLICT OF INTEREST STATEMENT ANNUALLY AND MONITORS IT MONTHLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFERRED ASSETS TO LEE ACRES WATER -3,566,422
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt03601776
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt03601776
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0491596
IRS990/TotalFunctionalExpensesGrp/TotalAmt0491596
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0203392
IRS990/TotalLiabilitiesEOYAmt025059
IRS990/TotalLiabilitiesGrp/BOYAmt0203392
IRS990/TotalLiabilitiesGrp/EOYAmt025059
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03398384
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-25059
IRS990/TotalProgramServiceRevenueAmt0608385
IRS990/TotalRevenueGrp/ExclusionAmt02309
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0632266
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0634575
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03601776
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA KIIPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05053204179
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST HAMMOND WATER USERS COOPERATIV
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0850230019
ReturnHeader/Filer/PhoneNum05053204179
ReturnHeader/Filer/USAddress/AddressLine1Txt0414 COUNTY ROAD 5500
ReturnHeader/Filer/USAddress/CityNm0BLOOMFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087413
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/PreparationDt02021-10-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID BERRY
ReturnHeader/ReturnTs02021-10-22T22:47:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BARBARA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KIIPPER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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