Civic Intelligence

Paa-Ko Communities Sewer Association

EIN 85-0413994 • 501(c)12 • Albuquerque, NM

Profile

To provide sewer service to its members-owned and operated sewer utility system and to develop adequate and sanitary sewer works, including the construction of sewage treatment facilities and other necessary improvements and expansion of its sewer system.

1717 Louisiana Blvd NE 111Albuquerque, NM 87110

n/A

Siviq Scores

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

Liabilities / Assets

54th percentile

0.23x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.83x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-7.0%

Higher net margin than 22% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

17th percentile

-4.2%

Faster asset growth than 17% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

3.1%

Faster revenue growth than 43% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$1,943,905

Down $84,594 (-4.2%) from 2023

Liabilities

Down

$448,706

Down $23,162 (-4.9%) from 2023

Net Assets

Down

$1,495,199

Down $61,432 (-3.9%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin22nd percentile

Revenue

Up

$539,373

Up $16,119 (+3.1%) from 2023

Expenses

Down

$576,965

Down $57,623 (-9.1%) from 2023

Net Income

Up

-$37,592

Up $73,742 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,815,151Liabilities 2010: $1,395,301Net Assets 2010: $3,419,8502010Assets 2011: $4,618,076Liabilities 2011: $1,332,723Net Assets 2011: $3,285,3532011Assets 2012: $4,394,443Liabilities 2012: $1,272,035Net Assets 2012: $3,122,4082012Assets 2013: $4,122,832Liabilities 2013: $1,206,818Net Assets 2013: $2,916,0142013Assets 2014: $3,933,463Liabilities 2014: $1,141,586Net Assets 2014: $2,791,8772014Assets 2015: $3,713,475Liabilities 2015: $1,073,353Net Assets 2015: $2,640,1222015Assets 2016: $3,485,723Liabilities 2016: $989,815Net Assets 2016: $2,495,9082016Assets 2017: $3,285,473Liabilities 2017: $918,622Net Assets 2017: $2,366,8512017Assets 2018: $3,109,999Liabilities 2018: $835,975Net Assets 2018: $2,274,0242018Assets 2019: $2,948,082Liabilities 2019: $756,061Net Assets 2019: $2,192,0212019Assets 2020: $2,725,683Liabilities 2020: $718,297Net Assets 2020: $2,007,3862020Assets 2021: $2,426,819Liabilities 2021: $629,786Net Assets 2021: $1,797,0332021Assets 2022: $2,240,747Liabilities 2022: $555,883Net Assets 2022: $1,684,8642022Assets 2023: $2,028,499Liabilities 2023: $471,868Net Assets 2023: $1,556,6312023Assets 2024: $1,943,905Liabilities 2024: $448,706Net Assets 2024: $1,495,1992024

Highlighted filing

2024

Assets$1,943,905
Liabilities$448,706
Net Assets$1,495,199
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$1.0M$500K$0-$500KExpenses 2010: $495,4732010Expenses 2011: $472,5452011Expenses 2012: $509,6862012Revenue 2013: $344,993Expenses 2013: $555,596Net Income 2013: -$210,6032013Revenue 2014: $358,975Expenses 2014: $482,975Net Income 2014: -$124,0002014Revenue 2015: $369,204Expenses 2015: $520,614Net Income 2015: -$151,4102015Revenue 2016: $391,814Expenses 2016: $551,178Net Income 2016: -$159,3642016Revenue 2017: $383,206Expenses 2017: $504,737Net Income 2017: -$121,5312017Revenue 2018: $403,343Expenses 2018: $500,666Net Income 2018: -$97,3232018Revenue 2019: $409,807Expenses 2019: $510,949Net Income 2019: -$101,1422019Revenue 2020: $432,903Expenses 2020: $482,016Net Income 2020: -$49,1132020Revenue 2021: $418,144Expenses 2021: $616,478Net Income 2021: -$198,3342021Revenue 2022: $453,502Expenses 2022: $574,457Net Income 2022: -$120,9552022Revenue 2023: $523,254Expenses 2023: $634,588Net Income 2023: -$111,3342023Revenue 2024: $539,373Expenses 2024: $576,965Net Income 2024: -$37,5922024

Highlighted filing

2024

Revenue$539,373
Expenses$576,965
Net Income-$37,592
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,943,905
Liabilities
$448,706
Net assets
$1,495,199
Revenue
$539,373
Expenses
$576,965
Net income
-$37,592
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.45$1.50$0.54$0.58$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.47$1.56$0.52$0.63$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.24$0.56$1.68$0.45$0.57$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.63$1.80$0.42$0.62$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.72$2.01$0.43$0.48$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.76$2.19$0.41$0.51$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.84$2.27$0.40$0.50$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$0.92$2.37$0.38$0.50$0.12
2016Detailed filing. Detailed filing data is available for this year.$3.49$0.99$2.50$0.39$0.55$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$1.07$2.64$0.37$0.52$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.93$1.14$2.79$0.36$0.48$0.12
2013Detailed filing. Detailed filing data is available for this year.$4.12$1.21$2.92$0.34$0.56$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$1.27$3.12$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.62$1.33$3.29$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$1.40$3.42$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 17, 2025
Return Version
2024v5.2
Gross Receipts
$541,158
Mission and Program Overview

Mission

To provide sewer service to its members-owned and operated sewer utility system and to develop adequate and sanitary sewer works, including the construction of sewage treatment facilities and other necessary improvements and expansion of its sewer system.

To provide sewer services to the members of the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,420,703$1,266,966▼ $153,737
Cap Stk Tr Prin Current Funds$1,010,711$906,042▼ $104,669
Pd in Cap Srpls Land Bldg Eqp Fund$545,920$589,157▲ $43,237
Savings and Temporary Cash Investments$457,192$488,080▲ $30,888
Cash and Non-Interest-Bearing Accounts$120,911$157,244▲ $36,333
Accounts Receivable$22,910$24,180▲ $1,270
Prepaid Expenses and Deferred Charges$6,783$7,435▲ $652
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$2,028,499$1,943,905▼ $84,594
Liabilities
Mortgage Notes Payable Secured by Investment Property$409,992$360,924▼ $49,068
Accounts Payable and Accrued Expenses$30,311$55,421▲ $25,110
Deferred Revenue$29,309$30,405▲ $1,096
Other Liabilities$2,256$1,956▼ $300
Total Liabilities$471,868$448,706▼ $23,162
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,556,631$1,495,199▼ $61,432
Total Liabilities and Net Assets / Fund Balance$2,028,499$1,943,905▼ $84,594

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,266,966$4,688,880$5,955,846
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Michael BoicePresident
Martin MorrisonVice President
Scott VerhinesDirector
Susan BarisasSecretary
Greg Walker Thru 0701Treasurer
Jerome Gonzales as of 0701Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Prodigy Builders INCOperation & Maintenance Of Treatment Pla4829 GTO DR SW, Albuquerque, NM 87105$297,672
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$518,294
Investment Income
$21,079
Other Revenue
$0
Change in Net Assets
$-37,592

Audited Revenue Reconciliation

Revenue per Audited Statements
$540,643
Revenue Not Reported on Financial Statements
$-1,270
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-1,270
Total Revenue per Audited Statements
$540,643
Total Revenue per Form 990
$539,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$576,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$213,352
Occupancy---$43,442
Fees for Services Accounting---$19,285
Insurance---$13,644
Other Expenses---$11,515
All Other Expenses---$8,617
Fees for Services Other---$7,710
Fees for Services Management---$5,424
Office Expenses---$4,505
Interest---$3,800
Total Functional Expenses$0$0$0$576,965

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$602,075
Total Expenses per Audited Statements$602,075
Total Expenses per Form 990$576,965
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-25,110
Other Expense Adjustments$-25,110
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Payable$1,956
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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

“All of the paa-ko community home owners are members of the organization.”

Form 990, Part VI, Section A, Line 7A

“All members elect the board of directors.”

Form 990, Part VI, Section A, Line 8B

“There are no separate committees from the board of directors.”

Form 990, Part VI, Section B, Line 11B

“Each board member has the opportunity to review the 990 before it is filed.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are available at the business office upon request.”

Filing and Contact Details

Filer

Filer Name
Paa-ko Communities Sewer Association
EIN
85-0413994
Phone
5057300082
Address
1717 LOUISIANA BLVD NE 111, ALBUQUERQUE, NM 87110

Signing Officer

Name
Mike Boice
Title
President
Phone
5057300082
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Boice
Formed
1993
Legal Domicile
Nm
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
6501 AMERICAS PARKWAY NE SUITE 500, ALBUQUERQUE, NM 87110
Preparer
Jessica Locker CPA
Phone
5058428290
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net accrual to cash adjustment -23,840.”

FORM 990, PART XII, LINE 2C:

“The board of directors assumes responsibility for oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed since the prior year.”

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cy accrual to cash adjustment revenue -24,180. Py accrual to cash adjustment revenue 22,910.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Py accrual to cash adjustment expenses 30,311. Cy accrual to cash adjustment expenses -55,421.”

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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt030311
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt055421
IRS990/AccountsReceivableGrp/BOYAmt022910
IRS990/AccountsReceivableGrp/EOYAmt024180
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE SEWER SERVICES TO THE MEMBERS OF THE ASSOCIATION.
IRS990/AllOtherExpensesGrp/TotalAmt08617
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0JEROME GONZALES
IRS990/BooksInCareOfDetail/PhoneNum05052682800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01717 LOUISIANA BLVD NE STE 111
IRS990/BooksInCareOfDetail/USAddress/CityNm0ALBUQUERQUE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990/BooksInCareOfDetail/USAddress/ZIPCd087110
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt01010711
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0906042
IRS990/CashNonInterestBearingGrp/BOYAmt0120911
IRS990/CashNonInterestBearingGrp/EOYAmt0157244
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0297672
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt04829 GTO DR SW
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0ALBUQUERQUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NM
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd087105
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0PRODIGY BUILDERS INC
IRS990/ContractorCompensationGrp/ServicesDesc0OPERATION & MAINTENANCE OF TREATMENT PLA
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt021079
IRS990/CYOtherExpensesAmt0576965
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0518294
IRS990/CYRevenuesLessExpensesAmt0-37592
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0576965
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0539373
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt029309
IRS990/DeferredRevenueGrp/EOYAmt030405
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0213352
IRS990/Desc0THE ORGANIZATION OPERATES THE SEWER UTILITY SYSTEM FOR ITS MEMBERS. OPERATIONS INCLUDE CONSTRUCTION AND MAINTAINING THE SEWER SYSTEMS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt019285
IRS990/FeesForServicesManagementGrp/TotalAmt05424
IRS990/FeesForServicesOtherGrp/TotalAmt07710
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL BOICE
IRS990/Form990PartVIISectionAGrp/PersonNm1MARTIN MORRISON
IRS990/Form990PartVIISectionAGrp/PersonNm2JEROME GONZALES AS OF 0701
IRS990/Form990PartVIISectionAGrp/PersonNm3GREG WALKER THRU 0701
IRS990/Form990PartVIISectionAGrp/PersonNm4SUSAN BARISAS
IRS990/Form990PartVIISectionAGrp/PersonNm5SCOTT VERHINES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-1785
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0541158
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt013644
IRS990/InterestGrp/TotalAmt03800
IRS990/InvestmentIncomeGrp/ExclusionAmt022864
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022864
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04688880
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01420703
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IRS990/LandBldgEquipCostOrOtherBssAmt05955846
IRS990/LegalDomicileStateCd0NM
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01785
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt0518294
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE SEWER SERVICE TO ITS MEMBERS-OWNED AND OPERATED SEWER UTILITY SYSTEM AND TO DEVELOP ADEQUATE AND SANITARY SEWER WORKS, INCLUDING THE CONSTRUCTION OF SEWAGE TREATMENT FACILITIES AND OTHER NECESSARY IMPROVEMENTS AND EXPANSION OF ITS SEWER SYSTEM.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0409992
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0360924
IRS990/NetAssetsOrFundBalancesBOYAmt01556631
IRS990/NetAssetsOrFundBalancesEOYAmt01495199
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-1785
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1785
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt043442
IRS990/OfficeExpensesGrp/TotalAmt04505
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-23840
IRS990/OtherExpensesGrp/Desc0MAINTENANCE FEES
IRS990/OtherExpensesGrp/Desc1SYSTEM REPAIRS AND MAIN
IRS990/OtherExpensesGrp/Desc2GROSS RECEIPTS TAX
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/TotalAmt0153440
IRS990/OtherExpensesGrp/TotalAmt167201
IRS990/OtherExpensesGrp/TotalAmt225030
IRS990/OtherExpensesGrp/TotalAmt311515
IRS990/OtherLiabilitiesGrp/BOYAmt02256
IRS990/OtherLiabilitiesGrp/EOYAmt01956
IRS990/OtherSourcesGrossIncomeAmt022864
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0545920
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0589157
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06783
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07435
IRS990/PrincipalOfficerNm0MIKE BOICE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0562000
IRS990/ProgramServiceRevenueGrp/BusinessCd1562000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1SEWER HOOK-UPS & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0473161
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145133
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0473161
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145133
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09029
IRS990/PYOtherExpensesAmt0634588
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0514225
IRS990/PYRevenuesLessExpensesAmt0-111334
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0634588
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0523254
IRS990/ReconcilationRevenueExpnssAmt0-37592
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0457192
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0488080
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01266966
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04688880
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05955846
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-25110
IRS990ScheduleD/ExpensesSubtotalAmt0602075
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-25110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01956
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTEREST PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1270
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-1270
IRS990ScheduleD/RevenueSubtotalAmt0540643
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CY ACCRUAL TO CASH ADJUSTMENT REVENUE -24,180. PY ACCRUAL TO CASH ADJUSTMENT REVENUE 22,910.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PY ACCRUAL TO CASH ADJUSTMENT EXPENSES 30,311. CY ACCRUAL TO CASH ADJUSTMENT EXPENSES -55,421.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01266966
IRS990ScheduleD/TotalExpensesPerForm990Amt0576965
IRS990ScheduleD/TotalLiabilityAmt01956
IRS990ScheduleD/TotalRevenuePerForm990Amt0539373
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0540643
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0602075
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OF THE PAA-KO COMMUNITY HOME OWNERS ARE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO SEPARATE COMMITTEES FROM THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH BOARD MEMBER HAS THE OPPORTUNITY TO REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE BUSINESS OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET ACCRUAL TO CASH ADJUSTMENT -23,840.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE 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 A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02028499
IRS990/TotalAssetsEOYAmt01943905
IRS990/TotalAssetsGrp/BOYAmt02028499
IRS990/TotalAssetsGrp/EOYAmt01943905
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0576965
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0471868
IRS990/TotalLiabilitiesEOYAmt0448706
IRS990/TotalLiabilitiesGrp/BOYAmt0471868
IRS990/TotalLiabilitiesGrp/EOYAmt0448706
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01556631
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01495199
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0518294
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt021079
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0518294
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0539373
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02028499
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01943905
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01717 LOUISIANA BLVD NE 111
IRS990/USAddress/CityNm0ALBUQUERQUE
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087110
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE BOICE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05057300082
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAA-KO COMMUNITIES SEWER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PAA-
ReturnHeader/Filer/EIN0850413994
ReturnHeader/Filer/PhoneNum05057300082
ReturnHeader/Filer/USAddress/AddressLine1Txt01717 LOUISIANA BLVD NE 111
ReturnHeader/Filer/USAddress/CityNm0ALBUQUERQUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087110
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06501 AMERICAS PARKWAY NE SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBUQUERQUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087110
ReturnHeader/PreparerPersonGrp/PhoneNum05058428290
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JESSICA LOCKER CPA
ReturnHeader/ReturnTs02025-09-18T10:49:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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