Civic Intelligence

Las Campanas Water and Sewer Cooperative

EIN 85-0434205 • 501(c)12 • Santa Fe, NM

Profile

The organization associates its members together for their interest and benefit to collect, transmit, treat, and dispose of wastewater and sewage for its members and lands, as well as to acquire, construct, install, maintain, and operate a water system for the supply and distribution of water for domestic uses and for other purposes.

13 Plaza Nueva Unit BSanta Fe, NM 87507

www.lcwatercoop.com

Siviq Scores

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

Liabilities / Assets

6th percentile

0.01x

Higher debt load relative to assets than 6% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

8th percentile

0.08x

Higher debt load relative to revenue than 8% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

23rd percentile

0.6%

Higher net margin than 23% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-0.0%

Faster asset growth than 28% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-1.1%

Faster revenue growth than 24% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets6th percentile

Assets

Down

$20,894,972

Down $9,204 (-0.0%) from 2023

Liabilities

Down

$291,395

Down $36,850 (-11%) from 2023

Net Assets

Up

$20,603,577

Up $27,646 (+0.1%) from 2023

Operations
Liabilities / Revenue8th percentileNet Margin23rd percentile

Revenue

Down

$3,459,057

Down $38,867 (-1.1%) from 2023

Expenses

Up

$3,439,096

Up $229,478 (+7.1%) from 2023

Net Income

Down

$19,961

Down $268,345 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$30M$20M$10M$0Assets 2010: $15,769,816Liabilities 2010: $34,840Net Assets 2010: $15,734,9762010Assets 2011: $15,656,396Liabilities 2011: $12,467Net Assets 2011: $15,643,9292011Assets 2012: $20,109,838Liabilities 2012: $106,398Net Assets 2012: $20,003,4402012Assets 2013: $20,608,690Liabilities 2013: $118,347Net Assets 2013: $20,490,3432013Assets 2014: $20,779,107Liabilities 2014: $81,117Net Assets 2014: $20,697,9902014Assets 2015: $20,851,712Liabilities 2015: $164,569Net Assets 2015: $20,687,1432015Assets 2016: $21,244,383Liabilities 2016: $126,238Net Assets 2016: $21,118,1452016Assets 2017: $21,519,399Liabilities 2017: $100,338Net Assets 2017: $21,419,0612017Assets 2018: $21,401,497Liabilities 2018: $264,146Net Assets 2018: $21,137,3512018Assets 2019: $21,287,565Liabilities 2019: $235,907Net Assets 2019: $21,051,6582019Assets 2020: $21,449,937Liabilities 2020: $273,776Net Assets 2020: $21,176,1612020Assets 2021: $20,840,511Liabilities 2021: $125,471Net Assets 2021: $20,715,0402021Assets 2022: $20,475,095Liabilities 2022: $330,815Net Assets 2022: $20,144,2802022Assets 2023: $20,904,176Liabilities 2023: $328,245Net Assets 2023: $20,575,9312023Assets 2024: $20,894,972Liabilities 2024: $291,395Net Assets 2024: $20,603,5772024

Highlighted filing

2024

Assets$20,894,972
Liabilities$291,395
Net Assets$20,603,577
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$5.0M$0-$5.0MExpenses 2010: $1,159,4032010Expenses 2011: $1,119,4462011Revenue 2012: $1,926,002Expenses 2012: $4,968,134Net Income 2012: -$3,042,1322012Revenue 2013: $2,443,431Expenses 2013: $1,996,941Net Income 2013: $446,4902013Revenue 2014: $2,346,085Expenses 2014: $2,169,367Net Income 2014: $176,7182014Revenue 2015: $1,881,037Expenses 2015: $1,840,441Net Income 2015: $40,5962015Revenue 2016: $2,325,245Expenses 2016: $1,976,756Net Income 2016: $348,4892016Revenue 2017: $2,228,134Expenses 2017: $2,006,841Net Income 2017: $221,2932017Revenue 2018: $2,076,448Expenses 2018: $2,400,868Net Income 2018: -$324,4202018Revenue 2019: $2,097,530Expenses 2019: $2,443,383Net Income 2019: -$345,8532019Revenue 2020: $2,627,394Expenses 2020: $2,869,943Net Income 2020: -$242,5492020Revenue 2021: $2,681,425Expenses 2021: $3,113,011Net Income 2021: -$431,5862021Revenue 2022: $2,840,305Expenses 2022: $2,964,180Net Income 2022: -$123,8752022Revenue 2023: $3,497,924Expenses 2023: $3,209,618Net Income 2023: $288,3062023Revenue 2024: $3,459,057Expenses 2024: $3,439,096Net Income 2024: $19,9612024

Highlighted filing

2024

Revenue$3,459,057
Expenses$3,439,096
Net Income$19,961
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,894,972
Liabilities
$291,395
Net assets
$20,603,577
Revenue
$3,459,057
Expenses
$3,439,096
Net income
$19,961
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.9$0.29$20.6$3.46$3.44$0.02
2023Detailed filing. Detailed filing data is available for this year.$20.9$0.33$20.6$3.50$3.21$0.29
2022Detailed filing. Detailed filing data is available for this year.$20.5$0.33$20.1$2.84$2.96$0.12
2021Detailed filing. Detailed filing data is available for this year.$20.8$0.13$20.7$2.68$3.11$0.43
2020Detailed filing. Detailed filing data is available for this year.$21.4$0.27$21.2$2.63$2.87$0.24
2019Detailed filing. Detailed filing data is available for this year.$21.3$0.24$21.1$2.10$2.44$0.35
2018Detailed filing. Detailed filing data is available for this year.$21.4$0.26$21.1$2.08$2.40$0.32
2017Detailed filing. Detailed filing data is available for this year.$21.5$0.10$21.4$2.23$2.01$0.22
2016Detailed filing. Detailed filing data is available for this year.$21.2$0.13$21.1$2.33$1.98$0.35
2015Detailed filing. Detailed filing data is available for this year.$20.9$0.16$20.7$1.88$1.84$0.04
2014Detailed filing. Detailed filing data is available for this year.$20.8$0.08$20.7$2.35$2.17$0.18
2013Detailed filing. Detailed filing data is available for this year.$20.6$0.12$20.5$2.44$2.00$0.45
2012Summary only. Only limited summary data is available for this year.$20.1$0.11$20.0$1.93$4.97$3.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$0.01$15.6$1.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.8$0.03$15.7$1.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$3,459,057
Mission and Program Overview

Mission

The organization associates its members together for their interest and benefit to collect, transmit, treat, and dispose of wastewater and sewage for its members and lands, as well as to acquire, construct, install, maintain, and operate a water system for the supply and distribution of water for domestic uses and for other purposes for its members and lands.

The organization associates its members together for their interest and benefit to collect, transmit, treat, and dispose of wastewater and sewage for its members and lands.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$22,147,931$22,147,931→ $0
Land, Buildings, and Equipment, Net$13,919,536$14,268,811▲ $349,275
Investments in Publicly Traded Securities$4,702,957$4,979,746▲ $276,789
Savings and Temporary Cash Investments$1,262,192$777,750▼ $484,442
Cash and Non-Interest-Bearing Accounts$553,352$362,924▼ $190,428
Accounts Receivable$259,412$304,383▲ $44,971
Prepaid Expenses and Deferred Charges$41,338$57,969▲ $16,631
Rtn Earn Endowment Incm Other Fnds$-1,572,000$-1,544,354▲ $27,646
Total Assets$20,904,176$20,894,972▼ $9,204
Other Assets Total$165,389$143,389▼ $22,000
Liabilities
Other Liabilities$166,236$147,268▼ $18,968
Accounts Payable and Accrued Expenses$162,009$144,127▼ $17,882
Total Liabilities$328,245$291,395▼ $36,850
Net Assets / Fund Balance
Total Net Assets Fund Balance$20,575,931$20,603,577▲ $27,646
Total Liabilities and Net Assets / Fund Balance$20,904,176$20,894,972▼ $9,204

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,346,032$5,402,641$18,748,673
Equipment$699,500$467,899$1,167,399
Land$223,279-$223,279
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven MillerGeneral ManagerFT$72,500-$72,500
Herbert W FalingGeneral ManagerFT$37,310$3,861$41,171

Board Members and Trustees

NameTitle
James DarkPresident
On-Bong Ben LeeVice President and Treasurer
-Director
J Regan ThomasDirector
Rick WeyenDirector
Stephen W RaabSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Ch2mEngineering91919 South Jamaica Street, Engelwood, CO 80112$896,640
Carr Riggs & IngramAccounting/bookkeeping807 Camino de Monte Rey, Santa Fe, NM 87505$214,626
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,191,985
Investment Income
$267,072
Other Revenue
$0
Change in Net Assets
$19,961

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,459,057
Revenue Not Reported on Form 990
$8,101
Total Revenue per Audited Statements
$3,467,158
Total Revenue per Form 990
$3,459,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,247,172
Salaries, Compensation, and Employee Benefits$191,924
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$985,109
Depreciation Depletion---$360,142
Fees for Services Accounting---$308,211
Other Expenses---$115,494
Current Officers, Directors, Trustees, and Key Employees---$113,671
Office Expenses---$62,281
Occupancy---$59,749
Other Salaries and Wages---$58,569
Insurance---$53,243
All Other Expenses---$39,968
Information Technology---$33,597
Payroll Taxes---$12,746
Other Employee Benefits---$5,859
Pension Plan Contributions---$1,079
Fees for Services Legal---$636
Interest---$92
Total Functional Expenses$0$0$0$3,439,096

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,439,096
Total Expenses per Audited Statements$3,439,096
Total Expenses per Form 990$3,439,096
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
Lease liability - current$113,310
Federal income taxes$33,958
Lease liability - long-term-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 6

“Membership of the organization is limited to owners of record of one or more platted lots or approved structures within the boundaries of the organizations service area.”

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

“The Directors of the organization are chosen by member vote at the annual meeting of the organization. Each member is entitled to one vote.”

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

“After the return is prepared by an accounting firm, the treasurer reviews a copy of the draft and final form 990 for completeness and accuracy. The Form 990 is then presented to the Finance Committee of the Board. The Finance Committee reviews and distributes to the remainder of the Board. The Board approves the final copy, and the return is filed.”

Form 990, Part VI, Section B, Line 12C

“The officers and Board members are informed of the conflict of interest policy upon election and/or appointment to office. It a conflict of interest arises at any time during a Board members term, the individual is asked to disclose such conflict to the Board immediately. If a conflict arises, such Board member is not allowed to vote on the specific transaction.”

Form 990, Part VI, Section B, Line 15

“The Board of Directors use comparable data when approving officers salaries. The General Manager uses a similar process to approve salaries of key employees. This process is documented.”

Form 990, Part VI, Section C, Line 19

“All governing documents are available on the Coops website.”

Filing and Contact Details

Filer

Filer Name
Las Campanas Water and Sewer Cooperative
EIN
85-0434205
Phone
5059307155
Address
13 Plaza Nueva Unit B, Santa Fe, NM 87507

Signing Officer

Name
Herb Faling
Title
Board Treasurer
Phone
5059307155
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
4

Preparer

Firm
Porch & Associates LLC
Address
10612 Royal Birkdale NE, Albuquerque, NM 87111
Preparer
Thad E Porch CPA
Phone
5059342452
Supplemental Narrative

Additional Explanations

Form 990, Part I, Section I, Line 1

“Transmit, treat, and dispose of wastewater and sewage for its members and lands, as well as to acquire, construct, install, maintain, and operate a water system for the supply and distribution of water for domestic uses and for other purposes for its members and lands.”

Form 990, Part III, Line 1

“Distribution of water for domestic uses and for other purposes for its members and lands.”

Form 990, Part IX, Line 11G

“Outside services OMI water 386,021, OMI sewer 534,690, and other of 64,398, for total outside services of 985,109.”

Raw XML Appendix391 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1General Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03459057
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt033597
IRS990/InsuranceGrp/TotalAmt053243
IRS990/InterestGrp/TotalAmt092
IRS990/InvestmentIncomeGrp/ExclusionAmt0267072
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0267072
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04702957
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04979746
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05870540
IRS990/LandBldgEquipBasisNetGrp/BOYAmt013919536
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014268811
IRS990/LandBldgEquipCostOrOtherBssAmt020139351
IRS990/LegalDomicileStateCd0NM
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The organization associates its members together for their interest and benefit to collect, transmit, treat, and dispose of wastewater and sewage for its members and lands, as well as to acquire, construct, install, maintain, and operate a water system for the supply and distribution of water for domestic uses and for other purposes.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt020575931
IRS990/NetAssetsOrFundBalancesEOYAmt020603577
IRS990/NetUnrlzdGainsLossesInvstAmt08101
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt059749
IRS990/OfficeExpensesGrp/TotalAmt062281
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0165389
IRS990/OtherAssetsTotalGrp/EOYAmt0143389
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05859
IRS990/OtherExpensesGrp/Desc0Purchased water
IRS990/OtherExpensesGrp/Desc1Repairs and maintenance
IRS990/OtherExpensesGrp/Desc2Buckman Direct Diversion project
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/TotalAmt0828485
IRS990/OtherExpensesGrp/TotalAmt1238261
IRS990/OtherExpensesGrp/TotalAmt2161904
IRS990/OtherExpensesGrp/TotalAmt3115494
IRS990/OtherLiabilitiesGrp/BOYAmt0166236
IRS990/OtherLiabilitiesGrp/EOYAmt0147268
IRS990/OtherOrganizationDsc0Cooperative
IRS990/OtherSalariesAndWagesGrp/TotalAmt058569
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt012746
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt022147931
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt022147931
IRS990/PensionPlanContributionsGrp/TotalAmt01079
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt041338
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt057969
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Herb Faling
IRS990/PriorPeriodAdjustmentsAmt0-416
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/BusinessCd1562000
IRS990/ProgramServiceRevenueGrp/Desc0Sewer, water, and other services and fees
IRS990/ProgramServiceRevenueGrp/Desc1Effluent sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03098383
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt193603
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03098382
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt193603
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0220520
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03015127
IRS990/PYProgramServiceRevenueAmt03277404
IRS990/PYRevenuesLessExpensesAmt0288306
IRS990/PYSalariesCompEmpBnftPaidAmt0194491
IRS990/PYTotalExpensesAmt03209618
IRS990/PYTotalRevenueAmt03497924
IRS990/ReconcilationRevenueExpnssAmt019961
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-1572000
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-1544354
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01262192
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0777750
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0699500
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0467899
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01167399
IRS990ScheduleD/ExpensesSubtotalAmt03439096
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0223279
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0223279
IRS990ScheduleD/NetUnrealizedGainsInvstAmt08101
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013346032
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05402641
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018748673
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033958
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1113310
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Lease liability - current
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Lease liability - long-term
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt08101
IRS990ScheduleD/RevenueSubtotalAmt03459057
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014268811
IRS990ScheduleD/TotalExpensesPerForm990Amt03439096
IRS990ScheduleD/TotalLiabilityAmt0147268
IRS990ScheduleD/TotalRevenuePerForm990Amt03459057
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03467158
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03439096
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Transmit, treat, and dispose of wastewater and sewage for its members and lands, as well as to acquire, construct, install, maintain, and operate a water system for the supply and distribution of water for domestic uses and for other purposes for its members and lands.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Distribution of water for domestic uses and for other purposes for its members and lands.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Membership of the organization is limited to owners of record of one or more platted lots or approved structures within the boundaries of the organizations service area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Directors of the organization are chosen by member vote at the annual meeting of the organization. Each member is entitled to one vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4After the return is prepared by an accounting firm, the treasurer reviews a copy of the draft and final form 990 for completeness and accuracy. The Form 990 is then presented to the Finance Committee of the Board. The Finance Committee reviews and distributes to the remainder of the Board. The Board approves the final copy, and the return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The officers and Board members are informed of the conflict of interest policy upon election and/or appointment to office. It a conflict of interest arises at any time during a Board members term, the individual is asked to disclose such conflict to the Board immediately. If a conflict arises, such Board member is not allowed to vote on the specific transaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Board of Directors use comparable data when approving officers salaries. The General Manager uses a similar process to approve salaries of key employees. This process is documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7All governing documents are available on the Coops website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Outside services OMI water 386,021, OMI sewer 534,690, and other of 64,398, for total outside services of 985,109.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Section I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt020904176
IRS990/TotalAssetsEOYAmt020894972
IRS990/TotalAssetsGrp/BOYAmt020904176
IRS990/TotalAssetsGrp/EOYAmt020894972
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt03439096
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0328245
IRS990/TotalLiabilitiesEOYAmt0291395
IRS990/TotalLiabilitiesGrp/BOYAmt0328245
IRS990/TotalLiabilitiesGrp/EOYAmt0291395
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020575931
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020603577
IRS990/TotalOtherCompensationAmt03861
IRS990/TotalProgramServiceRevenueAmt03191985
IRS990/TotalReportableCompFromOrgAmt0109810
IRS990/TotalRevenueGrp/ExclusionAmt0267072
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03191986
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03459057
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020904176
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020894972
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013 Plaza Nueva Unit B
IRS990/USAddress/CityNm0Santa Fe
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087507
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0https://www.lcwatercoop.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Herb Faling
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05059307155
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Las Campanas Water and Sewer Cooperative
ReturnHeader/Filer/BusinessNameControlTxt0LASC
ReturnHeader/Filer/EIN0850434205
ReturnHeader/Filer/PhoneNum05059307155
ReturnHeader/Filer/USAddress/AddressLine1Txt013 Plaza Nueva Unit B
ReturnHeader/Filer/USAddress/CityNm0Santa Fe
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087507
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161719080
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Porch & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010612 Royal Birkdale NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Albuquerque
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087111
ReturnHeader/PreparerPersonGrp/PhoneNum05059342452
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thad E Porch CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T09:02:27-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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