Civic Intelligence

Las Campanas Water and Sewer Cooperative

990 • Fiscal year 2016 • EIN 85-0434205

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 20, 2017

Organization Profilewww.lcwatersewer.coop
366 Las Campanas DrSanta Fe, NM 87506

(505) 204-7835

Siviq Scores

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

Liabilities / Assets

3rd percentile

0.01x

Higher debt load relative to assets than 3% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

5th percentile

0.05x

Higher debt load relative to revenue than 5% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

40th percentile

$29,935

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Asset Growth

53rd percentile

1.9%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

90th percentile

24%

Faster revenue growth than 90% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets3rd percentile

Assets

Up

$21,244,383

Up $392,671 (+1.9%) from 2015

Net Assets

Up

$21,118,145

Up $431,002 (+2.1%) from 2015

Liabilities

Down

$126,238

Down $38,331 (-23%) from 2015

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin76th percentile

Revenue

Up

$2,325,245

Up $444,208 (+24%) from 2015

Expenses

Up

$1,976,756

Up $136,315 (+7.4%) from 2015

Net Income

Up

$348,489

Up $307,893 (+758%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$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

2016

Assets$21,244,383
Liabilities$126,238
Net Assets$21,118,145
Open 2016 Filing

Operations Trend

Revenue Growth90th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$2,325,245
Expenses$1,976,756
Net Income$348,489
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 20, 2017
Return Version
2016v3.0
Gross Receipts
$2,325,245
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$22,202,562$22,249,722▲ $47,160
Land, Buildings, and Equipment, Net$15,463,311$15,083,149▼ $380,162
Investments in Publicly Traded Securities$4,494,469$4,633,320▲ $138,851
Cash and Non-Interest-Bearing Accounts$683,836$1,293,471▲ $609,635
Accounts Receivable$178,683$203,073▲ $24,390
Prepaid Expenses and Deferred Charges$31,413$31,370▼ $43
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-1,515,419$-1,131,577▲ $383,842
Total Assets$20,851,712$21,244,383▲ $392,671
Liabilities
Accounts Payable and Accrued Expenses$164,569$126,238▼ $38,331
Total Liabilities$164,569$126,238▼ $38,331
Net Assets / Fund Balance
Total Net Assets Fund Balance$20,687,143$21,118,145▲ $431,002
Total Liabilities and Net Assets / Fund Balance$20,851,712$21,244,383▲ $392,671

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,757,950$2,606,231$17,364,181
Equipment$325,199$352,292$677,491
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseTotal
mary erpelding-chaconControllerPT$29,935$29,935
kim visserGeneral ManagerPT$10,823$10,823

Board Members and Trustees

NameTitle
Gene MrozPresident (as of 7/13/16)
Michael WalshPresident (through 7/13/16)
gary polinervice president
Dennis JohnsonDirector
Virginia SelvinDirector
michael hughesDirector
larry clydeDirector (through 7/13/16)
mark steinbergDirector (through 7/13/16)
Ken KirkSecretary
David WilliamsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
operations management internationaloperations managementdepartment 1267, denver, CO 80291$453,485
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,156,032
Investment Income
$103,803
Other Revenue
$65,410
Change in Net Assets
$348,489

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,325,245
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$35,353
Total Revenue per Audited Statements
$2,360,598
Total Revenue per Form 990
$2,325,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,866,057
Salaries, Compensation, and Employee Benefits$110,699
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$524,782
Depreciation Depletion---$386,583
Occupancy---$113,265
Other Salaries and Wages---$52,763
All Other Expenses---$40,947
Current Officers, Directors, Trustees, and Key Employees---$40,758
Other Expenses---$31,464
Fees for Services Legal---$27,032
Fees for Services Accounting---$26,714
Insurance---$26,581
Information Technology---$19,094
Office Expenses---$17,258
Payroll Taxes---$8,701
Other Employee Benefits---$8,477
Total Functional Expenses$0$0$0$1,976,756

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,976,756
Total Expenses per Audited Statements$1,976,756
Total Expenses per Form 990$1,976,756
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, 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 organization 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 controller 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. If a conflict of interest arises at any time during a board member's 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 W-2s for officer compensation are issued by Las Campanas Owners Association. A portion of their salaries are billed back to the cooperative each month under a management contract and are shown in Part VII, column D.”

Form 990, Part VI, Section C, line 19

“All governing documents are available on the Coop's website.”

Filing and Contact Details

Filer

Filer Name
Las Campanas Water and Sewer Cooperative
EIN
85-0434205
Phone
5052047835
Address
366 Las Campanas Dr, Santa Fe, NM 87506

Signing Officer

Name
Kimberly Visser
Title
General Manager
Phone
5058202669
Signed
2017-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Visser
Formed
1995
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
10

Preparer

Firm
Moss Adams LLP
Address
6565 Americas Parkway NE Ste 600, Albuquerque, NM 87110
Preparer
Pamela Alexanderson
Phone
5058787200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Outside Services: OMI Water 113,027. Outside Services: OMI Sewer 340,458. Other Outside Services 71,297.”

Form 990, Part XI, line 9:

“contributed capital - cash 47,160.”

Financial Statement Notes

Part X, Line 2:

“The Co-op qualifies as a tax-exempt organization under Section 501(c)(12) of the Internal Revenue Code and, accordingly, if certain conditions are met, is not subject to federal income tax except to the extent that it has unrelated business income. The Co-op applies the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes. FASB ASC 740 provides detailed guidance for the financial statement recognition, measurement, and disclosure of uncertain tax positions in an enterprise's financial statements. Uncertain income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon the adoption of FASB ASC 740 and in subsequent periods. The provisions of FASB ASC 740 have been applied to all Co-op income tax positions commencing from that date. The Co-op's policy is to classify income tax penalties and interest according to their natural classification in its financial statements. During the years ended December 31, 2016 and 2015, the Co-op incurred no interest and penalties. As of December 31, 2016, management does not believe the Co-op has any uncertain tax positions that would require financial statement recognition, measurement, or disclosure under FASB ASC 740.”

Raw XML AppendixShowing 400 of 406 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/TitleTxt1President (as of 7/13/16)
IRS990/Form990PartVIISectionAGrp/TitleTxt2vice president
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director (through 7/13/16)
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director (through 7/13/16)
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10General Manager
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt015083149
IRS990/LandBldgEquipCostOrOtherBssAmt018041672
IRS990/LegalDomicileStateCd0NM
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt02131773
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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 for its members and lands.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt020687143
IRS990/NetAssetsOrFundBalancesEOYAmt021118145
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt035353
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0113265
IRS990/OfficeExpensesGrp/TotalAmt017258
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt047160
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08477
IRS990/OtherExpensesGrp/Desc0Purchased Water
IRS990/OtherExpensesGrp/Desc1Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Buckman Direct Diversio
IRS990/OtherExpensesGrp/Desc3operational materials a
IRS990/OtherExpensesGrp/TotalAmt0477247
IRS990/OtherExpensesGrp/TotalAmt1127249
IRS990/OtherExpensesGrp/TotalAmt247841
IRS990/OtherExpensesGrp/TotalAmt331464
IRS990/OtherOrganizationDsc0Cooperative
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Gross Receipts Tax Ref
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt065407
IRS990/OtherRevenueMiscGrp/ExclusionAmt13
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt065407
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13
IRS990/OtherRevenueTotalAmt065410
IRS990/OtherSalariesAndWagesGrp/TotalAmt052763
IRS990/OtherSourcesGrossIncomeAmt0193472
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt08701
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt022202562
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt022249722
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031413
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031370
IRS990/PrincipalOfficerNm0KIMBERLY VISSER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/BusinessCd1562000
IRS990/ProgramServiceRevenueGrp/Desc0sewer, water & other s
IRS990/ProgramServiceRevenueGrp/Desc1EFFLUENT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02067188
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt188844
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02067188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt188844
IRS990/ProgSrvcAccomActy2Grp/Desc0Provide water management and distribution for the members of a residential community known as Las Campanas.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt078203
IRS990/PYOtherExpensesAmt01714524
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01802834
IRS990/PYRevenuesLessExpensesAmt040596
IRS990/PYSalariesCompEmpBnftPaidAmt0125917
IRS990/PYTotalExpensesAmt01840441
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01881037
IRS990/ReconcilationRevenueExpnssAmt0348489
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-1515419
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-1131577
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0325199
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0352292
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0677491
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01976756
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt035353
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014757950
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02606231
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017364181
IRS990ScheduleD/RevenueNotReportedAmt035353
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02325245
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Co-op qualifies as a tax-exempt organization under Section 501(c)(12) of the Internal Revenue Code and, accordingly, if certain conditions are met, is not subject to federal income tax except to the extent that it has unrelated business income. The Co-op applies the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes. FASB ASC 740 provides detailed guidance for the financial statement recognition, measurement, and disclosure of uncertain tax positions in an enterprise's financial statements. Uncertain income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon the adoption of FASB ASC 740 and in subsequent periods. The provisions of FASB ASC 740 have been applied to all Co-op income tax positions commencing from that date. The Co-op's policy is to classify income tax penalties and interest according to their natural classification in its financial statements. During the years ended December 31, 2016 and 2015, the Co-op incurred no interest and penalties. As of December 31, 2016, management does not believe the Co-op has any uncertain tax positions that would require financial statement recognition, measurement, or disclosure under FASB ASC 740.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015083149
IRS990ScheduleD/TotalExpensesPerForm990Amt01976756
IRS990ScheduleD/TotalRevenuePerForm990Amt02325245
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02360598
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01976756
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership of the organization is limited to owners of record of one or more platted lots or approved structures within the boundaries of the organization service area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/ExplanationTxt2After the return is prepared by an accounting firm, the controller 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/ExplanationTxt3The officers and board members are informed of the conflict of interest policy upon election and/or appointment to office. If a conflict of interest arises at any time during a board member's 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/ExplanationTxt4The W-2s for officer compensation are issued by Las Campanas Owners Association. A portion of their salaries are billed back to the cooperative each month under a management contract and are shown in Part VII, column D.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All governing documents are available on the Coop's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Outside Services: OMI Water 113,027. Outside Services: OMI Sewer 340,458. Other Outside Services 71,297.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7contributed capital - cash 47,160.
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 B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt020851712
IRS990/TotalAssetsEOYAmt021244383
IRS990/TotalAssetsGrp/BOYAmt020851712
IRS990/TotalAssetsGrp/EOYAmt021244383
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01976756
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0164569
IRS990/TotalLiabilitiesEOYAmt0126238
IRS990/TotalLiabilitiesGrp/BOYAmt0164569
IRS990/TotalLiabilitiesGrp/EOYAmt0126238
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020687143
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021118145
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02156032
IRS990/TotalReportableCompFromOrgAmt040758
IRS990/TotalRevenueGrp/ExclusionAmt0169213
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02156032
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02325245
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020851712
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021244383
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0366 Las Campanas Dr
IRS990/USAddress/CityNm0Santa Fe
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087506
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0http://www.lcwatersewer.coop
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Kimberly Visser
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum05058202669
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Las Campanas Water and Sewer Cooperative
ReturnHeader/Filer/BusinessNameControlTxt0LASC
ReturnHeader/Filer/EIN0850434205
ReturnHeader/Filer/PhoneNum05052047835
ReturnHeader/Filer/USAddress/AddressLine1Txt0366 Las Campanas Dr
ReturnHeader/Filer/USAddress/CityNm0Santa Fe
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087506
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03080F841D16728F1600149D9F473ACA5DC9A8F8B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.129.7.100
ReturnHeader/FilingSecurityInformation/IPDt02017-07-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm011:56:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910189318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Moss Adams LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06565 Americas Parkway NE Ste 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Albuquerque
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087110
ReturnHeader/PreparerPersonGrp/PhoneNum05058787200
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-20

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,244,383
Liabilities
$126,238
Net assets
$21,118,145
Revenue
$2,325,245
Expenses
$1,976,756
Net income
$348,489
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