The Whispering Cedars Mutual Domestie Water Users Association

990EZ • Fiscal year 2014 • EIN 85-0304099

Jul 01, 2013 to Jun 30, 2014 • Filed on Aug 18, 2014

Organization Profile N/A

PO Box 87787347-0877

(505) 863-9575

Siviq Scores

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

0.06x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

0.06x

Higher debt load relative to revenue than 57% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

-14%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

Higher top officer pay than 72% of similar nonprofits.

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

2014 filings • 501(c)12 • <$500k nonprofits • Source year 2014

-12%

Faster asset growth than 13% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Annualized from 2013 to 2014

4.6%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)12 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets64th percentile

Assets

Down

$41,179

Down $5,795 (-12%) from 2013

Net Assets

Down

$38,657

Down $5,828 (-13%) from 2013

Liabilities

$2,522

Up $33 (+1.3%) from 2013

Revenue And Expenses

Liabilities / Revenue57th percentile Net Margin21st percentile

Revenue

$42,270

Up $1,847 (+4.6%) from 2013

Expenses

$48,098

Up $7,035 (+17%) from 2013

Net Income

Down

-$5,828

Down $5,188 (-811%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

Highlighted filing

2014

Assets$41,179

Liabilities$2,522

Net Assets$38,657

Open 2014 Filing

Operations Trend

Revenue Growth62nd percentile

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

Highlighted filing

2014

Revenue$42,270

Expenses$48,098

Net Income-$5,828

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2013 to Jun 30, 2014
Signed: Aug 18, 2014
Return Version: 2013v3.1
Gross Receipts: $42,270

Mission and Program Overview

Mission

To provide water to residences

Program Services

Description	Grants	Expenses
TO PROVIDE WATER FOR RESIDENTIAL USE FOR SUBDIVISION	-	$42,267

Compensation and Service Providers

Top Officer Pay72nd percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
RUSSELL SCHUMAKER	President	PT	$0	-	-

Filing and Contact Details

Filer

EIN: 85-0304099
Phone: 5058639575

Signing Officer

Name: Russell Schumaker
Title: President
Phone: 5058639575
Signed: 2014-08-18
Discuss with paid preparer: Yes

Preparer

Preparer: Steve a Petranovich
Phone: 5058639575

Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Other taxes 165. Water conservation fee 268. Depreciation 3036. Insurance 1186. Supplies 57. Dues & sub 78.”

Raw XML Appendix98 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/PersonNm	0	STEVE A PETRANOVICH CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5058639575
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	111 East Hill
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	Gallup
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	NM
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	87301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	31299
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	28540
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	0
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-5828
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	7693
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	46974
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	41179
IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	0
IRS990EZ/GamingGrossIncomeAmt	0	0
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	0
IRS990EZ/GrossReceiptsAmt	0	42270
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	3
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	5000
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	5000
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	0
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	44485
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	38657
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	44485
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	38657
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	34006
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	RUSSELL SCHUMAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	President
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	10675
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	7639
IRS990EZ/OtherExpensesTotalAmt	0	4790
IRS990EZ/PrimaryExemptPurposeTxt	0	To provide water to residences
IRS990EZ/PrintingPublicationsPostageAmt	0	1609
IRS990EZ/ProgramServiceRevenueAmt	0	42267
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO PROVIDE WATER FOR RESIDENTIAL USE FOR SUBDIVISION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	42267
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	0
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	2489
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	2522
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	48098
IRS990EZ/TotalProgramServiceExpensesAmt	0	42267
IRS990EZ/TotalRevenueAmt	0	42270
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	OTHER TAXES 165. WATER CONSERVATION FEE 268. DEPRECIATION 3036. INSURANCE 1186. SUPPLIES 57. DUES & SUB 78.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	RUSSELL SCHUMAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5058639575
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	Whispering Cedars Water Association
ReturnHeader/Filer/BusinessNameControlTxt	0	WHIS
ReturnHeader/Filer/EIN	0	850304099
ReturnHeader/Filer/PhoneNum	0	5058639575
ReturnHeader/Filer/USAddress/AddressLine1	0	PO Box 877
ReturnHeader/Filer/USAddress/City	0	Jamestown
ReturnHeader/Filer/USAddress/State	0	NM
ReturnHeader/Filer/USAddress/ZIPCode	0	873470877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	STEVE A PETRANOVICH CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	111 EAST HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	GALLUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	87301
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5058639575
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2014-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	STEVE A PETRANOVICH
ReturnHeader/ReturnTs	0	2014-08-26T13:20:05-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-07-01
ReturnHeader/TaxPeriodEndDt	0	2014-06-30
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $41,179
Liabilities: $2,522
Net assets: $38,657
Revenue: $42,270
Expenses: $48,098
Net income: -$5,828

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.48	$0.00	$2.48	$0.59	$0.34	$0.25
2024Summary only. Only limited summary data is available for this year.	$2.23	$0.00		$0.60	$0.39	$0.22
2023Detailed filing. Detailed filing data is available for this year.	$2.02	$0.00	$2.01	$0.57	$0.33	$0.23
2022Summary only. Only limited summary data is available for this year.	$1.78	$0.00		$0.55	$0.26	$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.49	$0.00	$1.49	$0.56	$0.26	$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.20	$0.00	$1.19	$0.55	$0.32	$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.96	$0.00	$0.96	$0.54	$0.28	$0.26
2018Detailed filing. Detailed filing data is available for this year.	$0.70	$0.00	$0.70	$0.55	$0.47	$0.08
2017Summary only. Only limited summary data is available for this year.	$0.65	$0.03		$0.56	$0.51	$0.05
2016Detailed filing. Detailed filing data is available for this year.	$0.66	$0.09	$0.57	$0.52	$0.40	$0.12
2015Detailed filing. Detailed filing data is available for this year.	$0.45	$0.02	$0.43	$0.45	$0.41	$0.04
2014Detailed filing. Detailed filing data is available for this year.	$0.41	$0.03	$0.39	$0.42	$0.48	$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.47	$0.02	$0.44	$0.40	$0.41	$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.48	$0.04	$0.45	$0.40	$0.41	$0.01