Civic Intelligence

Yuma County Water Users Association

990 • Fiscal year 2015 • EIN 86-0069710

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 15, 2016

P O Box 5775Yuma, AZ 85366

(928) 627-8824

Siviq Scores

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

Liabilities / Assets

41st percentile

0.17x

Higher debt load relative to assets than 41% of similar nonprofits.

2015 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.70x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2015

Net Margin

57th percentile

10%

Higher net margin than 57% of similar nonprofits.

2015 filings • 501(c)4 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

52nd percentile

$218,464

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2015 filings • $25M-$50M nonprofits • Source year 2015

Asset Growth

45th percentile

0.7%

Faster asset growth than 45% of similar nonprofits.

2015 filings • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.0%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Up

$37,999,621

Up $250,970 (+0.7%) from 2014

Net Assets

Down

$31,410,418

Down $300,550 (-0.9%) from 2014

Liabilities

Up

$6,589,203

Up $551,520 (+9.1%) from 2014

Revenue

Up

$9,420,601

Up $359,689 (+4.0%) from 2014

Expenses

Up

$8,432,006

Up $21,543 (+0.3%) from 2014

Net Income

Up

$988,595

Up $338,146 (+52%) from 2014

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $32,480,618Liabilities 2010: $3,684,193Net Assets 2010: $28,796,4252010Assets 2011: $33,430,615Liabilities 2011: $3,848,898Net Assets 2011: $29,581,7172011Assets 2014: $37,748,651Liabilities 2014: $6,037,683Net Assets 2014: $31,710,9682014Assets 2015: $37,999,621Liabilities 2015: $6,589,203Net Assets 2015: $31,410,4182015Assets 2016: $39,141,703Liabilities 2016: $7,089,767Net Assets 2016: $32,051,9362016Assets 2018: $37,572,110Liabilities 2018: $4,295,326Net Assets 2018: $33,276,7842018Assets 2019: $38,811,598Liabilities 2019: $4,861,343Net Assets 2019: $33,950,2552019Assets 2021: $40,568,423Liabilities 2021: $4,598,394Net Assets 2021: $35,970,0292021Assets 2022: $43,137,843Liabilities 2022: $6,623,297Net Assets 2022: $36,514,5462022Assets 2024: $55,940,063Liabilities 2024: $15,783,312Net Assets 2024: $40,156,7512024

Highlighted filing

2015

Assets$37,999,621
Liabilities$6,589,203
Net Assets$31,410,418

Operations Trend

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

$15M$10M$5.0M$0Expenses 2010: $7,697,7982010Expenses 2011: $7,879,2982011Revenue 2014: $9,060,912Expenses 2014: $8,410,463Net Income 2014: $650,4492014Revenue 2015: $9,420,601Expenses 2015: $8,432,006Net Income 2015: $988,5952015Revenue 2016: $9,895,234Expenses 2016: $9,122,666Net Income 2016: $772,5682016Revenue 2018: $9,283,483Expenses 2018: $8,920,256Net Income 2018: $363,2272018Revenue 2019: $9,405,163Expenses 2019: $8,691,997Net Income 2019: $713,1662019Revenue 2021: $9,585,922Expenses 2021: $8,823,091Net Income 2021: $762,8312021Revenue 2022: $10,089,770Expenses 2022: $9,518,263Net Income 2022: $571,5072022Revenue 2024: $12,972,593Expenses 2024: $11,003,984Net Income 2024: $1,968,6092024

Highlighted filing

2015

Revenue$9,420,601
Expenses$8,432,006
Net Income$988,595
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 15, 2016
Return Version
2015v2.0
Gross Receipts
$9,420,601
Mission and Program Overview

Mission

Promotion of social welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,066,282$17,317,075▲ $250,793
Savings and Temporary Cash Investments$8,030,326$8,340,424▲ $310,098
Intangible Assets$1,918,000$2,218,000▲ $300,000
Accounts Receivable$1,799,034$2,121,205▲ $322,171
Inventories for Sale or Use$717,474$748,090▲ $30,616
Prepaid Expenses and Deferred Charges$140,117$147,147▲ $7,030
Other Notes and Loans Receivable, Net$9,559$9,610▲ $51
Cash and Non-Interest-Bearing Accounts-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Total Assets$37,748,651$37,999,621▲ $250,970
Other Assets Total$8,067,859$7,098,070▼ $969,789
Liabilities
Other Liabilities$3,580,499$3,572,470▼ $8,029
Unsecured Notes Loans Payable$1,918,000$2,218,000▲ $300,000
Accounts Payable and Accrued Expenses$539,184$547,940▲ $8,756
Mortgage Notes Payable Secured by Investment Property-$250,793-
Total Liabilities$6,037,683$6,589,203▲ $551,520
Net Assets / Fund Balance
Unrestricted Net Assets$17,075,545$16,035,476▼ $1,040,069
Permanently Rstr Net Assets$13,855,875$14,074,799▲ $218,924
Temporarily Rstr Net Assets$779,548$1,300,143▲ $520,595
Total Net Assets Fund Balance$31,710,968$31,410,418▼ $300,550
Total Liabilities and Net Assets / Fund Balance$37,748,651$37,999,621▲ $250,970

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,066,282-$17,066,282
Equipment$250,793-$250,793
Other Assets Org$6,597,697--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tom DavisManager-$197,415$21,049$218,464
Tamara R StoverSec/TreasurerFT$114,708$13,696$128,404
James W CumingPresidentPT$8,723$7,960$16,683

Board Members and Trustees

NameTitle
Rick DinsmoreVice President
Colin MellonDirector
Hank AuzaDirector
Kelly HughesDirector
Rick SmithDirector
Troy EdwardsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,965,391
Investment Income
$170,833
Other Revenue
$1,284,377
Change in Net Assets
$988,595

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,420,601
Total Revenue per Audited Statements
$9,420,601
Total Revenue per Form 990
$9,420,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,970,173
Other Expenses$3,461,833
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,829,824$697,315-$3,527,139
All Other Expenses$576,843$109,254-$686,097
Other Employee Benefits$510,767$125,862-$636,629
Current Officers, Directors, Trustees, and Key Employees$291,677$71,874-$363,551
Other Expenses$238,391$58,743-$297,134
Payroll Taxes$224,320$55,276-$279,596
Pension Plan Contributions$130,982$32,276-$163,258
Insurance$96,921$23,883-$120,804
Travel$40,531$9,988-$50,519
Fees for Services Accounting-$30,010-$30,010
Fees for Services Legal-$16,990-$16,990
Total Functional Expenses$6,911,391$1,520,615$0$8,432,006

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,432,006
Total Expenses per Audited Statements$8,432,006
Total Expenses per Form 990$8,432,006
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
O&m Assesments$3,572,470
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

The Controller reviews a draft of the Form 990 prior to filing. After the draft is approved, the Form 990 is then filed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Yuma County Water Users Association
EIN
86-0069710
Phone
9286278824
Address
P O BOX 5775, YUMA, AZ 85366

Signing Officer

Name
Tamara R Stover
Title
Treasurer
Signed
2016-06-15
Discuss with paid preparer
Yes

Organization Details

Formed
1902
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
0
Employees
78

Preparer

Firm
Terkelsen Smith Tyree & Snell PLC
Address
680 W 8th Street, Yuma, AZ 85364-2937
Preparer
Tim Terkelsen
Phone
9287829831
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Distributions of excess revenues from power operations = -$96650

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1131555
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt258743
IRS990/OtherExpensesGrp/ProgramServicesAmt0965605
IRS990/OtherExpensesGrp/ProgramServicesAmt1639521
IRS990/OtherExpensesGrp/ProgramServicesAmt2366009
IRS990/OtherExpensesGrp/ProgramServicesAmt3238391
IRS990/OtherExpensesGrp/TotalAmt0965605
IRS990/OtherExpensesGrp/TotalAmt1797110
IRS990/OtherExpensesGrp/TotalAmt2497564
IRS990/OtherExpensesGrp/TotalAmt3297134
IRS990/OtherLiabilitiesGrp/BOYAmt03580499
IRS990/OtherLiabilitiesGrp/EOYAmt03572470
IRS990/OtherRevenueMiscGrp/Desc0Temporary Contracts/Other
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01284377
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01284377
IRS990/OtherRevenueTotalAmt01284377
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0697315
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02829824
IRS990/OtherSalariesAndWagesGrp/TotalAmt03527139
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt09559
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt09610
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt055276
IRS990/PayrollTaxesGrp/ProgramServicesAmt0224320
IRS990/PayrollTaxesGrp/TotalAmt0279596
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt032276
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0130982
IRS990/PensionPlanContributionsGrp/TotalAmt0163258
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt013855875
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt014074799
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0140117
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0147147
IRS990/PriorPeriodAdjustmentsAmt0-1192495
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07965391
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07965391
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0205392
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03406085
IRS990/PYOtherRevenueAmt01136988
IRS990/PYProgramServiceRevenueAmt07718532
IRS990/PYRevenuesLessExpensesAmt0650449
IRS990/PYSalariesCompEmpBnftPaidAmt05004378
IRS990/PYTotalExpensesAmt08410463
IRS990/PYTotalRevenueAmt09060912
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0988595
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08030326
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08340424
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0250793
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0250793
IRS990ScheduleD/ExpensesSubtotalAmt08432006
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0487409
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt112964
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt26597697
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONTRACTURAL RESERVE FUNDS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INTEREST RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OPERATIONAL RESERVES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017066282
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017066282
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03572470
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0O&M ASSESMENTS
IRS990ScheduleD/RevenueSubtotalAmt09420601
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017317075
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07098070
IRS990ScheduleD/TotalExpensesPerForm990Amt08432006
IRS990ScheduleD/TotalLiabilityAmt03572470
IRS990ScheduleD/TotalRevenuePerForm990Amt09420601
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09420601
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08432006
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0197415
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011178
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TOM DAVIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0218464
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Controller reviews a draft of the Form 990 prior to filing. After the draft is approved, the Form 990 is then filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISTRIBUTIONS OF EXCESS REVENUES FROM POWER OPERATIONS = -$96650
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0779548
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01300143
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt037748651
IRS990/TotalAssetsEOYAmt037999621
IRS990/TotalAssetsGrp/BOYAmt037748651
IRS990/TotalAssetsGrp/EOYAmt037999621
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt078
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01520615
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06911391
IRS990/TotalFunctionalExpensesGrp/TotalAmt08432006
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06037683
IRS990/TotalLiabilitiesEOYAmt06589203
IRS990/TotalLiabilitiesGrp/BOYAmt06037683
IRS990/TotalLiabilitiesGrp/EOYAmt06589203
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031710968
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031410418
IRS990/TotalOtherCompensationAmt042705
IRS990/TotalProgramServiceExpensesAmt06911391
IRS990/TotalProgramServiceRevenueAmt07965391
IRS990/TotalReportableCompFromOrgAmt0320846
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09420601
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09420601
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037748651
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037999621
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt09988
IRS990/TravelGrp/ProgramServicesAmt040531

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