Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liberty Mutual Domestic Water
EIN 85-0288908 • 501(c)12 • Tucumcari, NM
Profile
Delivery of water to members in a rural area, pursuant to the sanitary projects act, chapter 3, article 29, nmsa 1978
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.21x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 7.7% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$143,814
Up $22,468 (+19%) from 2024
Liabilities
Down$29,585
Down $6,346 (-18%) from 2024
Net Assets
Up$114,229
Up $28,814 (+34%) from 2024
Revenue
Up$92,334
Up $9,965 (+12%) from 2024
Expenses
Down$63,520
Down $42,019 (-40%) from 2024
Net Income
Up$28,814
Up $51,984 (+224%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $143,814
- Liabilities
- $29,585
- Net assets
- $114,229
- Revenue
- $92,334
- Expenses
- $63,520
- Net income
- $28,814
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 9, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $92,334
Mission and Program Overview
Mission
Delivery of water to members in a rural area, pursuant to the sanitary projects act, chapter 3, article 29, nmsa 1978
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE WATER ASSOCIATION PROVIDES WATER SERVICE TO APPROXIMATELY 99 FAMILIES IN AN AREA WHICH WOULD OTHERWISE BE WITHOUT POTABLE WATER. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHELLE JAYNES | Secretary/Bo | - | $7,067 | - | $7,067 |
| ROYDEN LOPEZ | President/Di | - | $0 | - | - |
| CLAYTON KEHNEMUND | Vice Preside | - | $0 | - | - |
| BOBBY KANDEL | Director | - | $0 | - | - |
| GORDON PHIL MCNIGHT | Director | - | $0 | - | - |
| JUDY SMITH | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Liberty Mutual Domestic Water
- EIN
- 85-0288908
- Phone
- 5754611913
- Address
- PO BOX 1661, TUCUMCARI, NM 88401-9521
Signing Officer
- Name
- Royden Lopez
- Title
- President/director
- Phone
- 5754611913
- Signed
- 2026-02-09
Preparer
- Firm
- Valentine & Associates Cpas Pc
- Address
- 1720 FM 1431, MARBLE FALLS, TX 78654-4954
- Preparer
- R Kelly Mcfarland
- Phone
- 8306937294
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office expense 2,238 interest 529 insurance 3,479 water purchases 22,578 dues & subscriptions 360 bank charges 114 miscellaneous exp 75 operating expense 1,125 taxes & licenses 476 maintenance & repairs 1,948 non-investment depreciation 6,127 total 39,049”
Form 990-ez, Part II, Line 24
“Accounts receivable 7,377 19,770 due from gen operating acct 6,000 0 equipment tools meters 45,557 45,557 less accumulated depreciation 42,662 43,265 water lines & storage 401,814 401,814 less accumulated depreciation 305,535 311,059 total 112,551 112,817”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 8,242 2,921 customer deposits 6,580 6,655 n/p-nmed-rip loan 00032 21,109 20,009”
Form 990-ez, Part III
“Delivery of water to members in a rural area, pursuant to the sanitary projects act, chapter 3, article 29, nmsa 1978”
Raw XML Appendix117 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MICHELLE JAYNES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5758159015 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1661 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TUCUMCARI |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NM |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 88401 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 5960 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 28162 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 28814 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3123 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 121346 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 143814 |
| IRS990EZ/GrossReceiptsAmt | 0 | 92334 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 328 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 2835 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 2835 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 85415 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 114229 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 85415 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 114229 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 472 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 7067 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ROYDEN LOPEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CLAYTON KEHNEMUND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BOBBY KANDEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MICHELLE JAYNES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | GORDON PHIL MCNIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JUDY SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT/DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY/BO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 112551 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 112817 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 39049 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | DELIVERY OF WATER TO MEMBERS IN A RURAL AREA, PURSUANT TO THE SANITARY PROJECTS ACT, CHAPTER 3, ARTICLE 29, NMSA 1978 |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1060 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 92006 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE WATER ASSOCIATION PROVIDES WATER SERVICE TO APPROXIMATELY 99 FAMILIES IN AN AREA WHICH WOULD OTHERWISE BE WITHOUT POTABLE WATER. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 19816 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 35931 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 29585 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 63520 |
| IRS990EZ/TotalRevenueAmt | 0 | 92334 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSE 2,238 INTEREST 529 INSURANCE 3,479 WATER PURCHASES 22,578 DUES & SUBSCRIPTIONS 360 BANK CHARGES 114 MISCELLANEOUS EXP 75 OPERATING EXPENSE 1,125 TAXES & LICENSES 476 MAINTENANCE & REPAIRS 1,948 NON-INVESTMENT DEPRECIATION 6,127 TOTAL 39,049 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 7,377 19,770 DUE FROM GEN OPERATING ACCT 6,000 0 EQUIPMENT TOOLS METERS 45,557 45,557 LESS ACCUMULATED DEPRECIATION 42,662 43,265 WATER LINES & STORAGE 401,814 401,814 LESS ACCUMULATED DEPRECIATION 305,535 311,059 TOTAL 112,551 112,817 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 8,242 2,921 CUSTOMER DEPOSITS 6,580 6,655 N/P-NMED-RIP LOAN 00032 21,109 20,009 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DELIVERY OF WATER TO MEMBERS IN A RURAL AREA, PURSUANT TO THE SANITARY PROJECTS ACT, CHAPTER 3, ARTICLE 29, NMSA 1978 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROYDEN LOPEZ |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT/DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5754611913 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIBERTY MUTUAL DOMESTIC WATER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | SYSTEM ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
| ReturnHeader/Filer/EIN | 0 | 850288908 |
| ReturnHeader/Filer/PhoneNum | 0 | 5754611913 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1661 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TUCUMCARI |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NM |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 884019521 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 844147988 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | VALENTINE & ASSOCIATES CPAS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1720 FM 1431 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MARBLE FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 786544954 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8306937294 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | R KELLY MCFARLAND |
| ReturnHeader/ReturnTs | 0 | 2026-02-19T17:41:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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