Civic Intelligence

Cortaro Water Users Association

EIN 86-0079822 • 501(c)12 • Marana, AZ

Profile

Cortaro water users association is the operating agent for cortaro marana irrigation district. A political subdivision of the state of arizona

12253 West Grier RoadMarana, AZ 85653

n/A

Siviq Scores

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

Liabilities / Assets

28th percentile

0.05x

Higher debt load relative to assets than 28% of similar nonprofits.

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

Liabilities / Revenue

24th percentile

0.10x

Higher debt load relative to revenue than 24% of similar nonprofits.

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

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

501(c)12 • $1M-$5M 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Up

$4,995,459

Up $4,414,968 (+761%) from 2023

Liabilities

Up

$251,437

Up $251,437 from 2023

Net Assets

Up

$4,744,022

Up $4,163,531 (+717%) from 2023

Revenue

Down

$2,504,130

Down $348,979 (-12%) from 2023

Expenses

Up

$2,773,165

Up $376,215 (+16%) from 2023

Net Income

Down

-$269,035

Down $725,194 (-159%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $0Liabilities 2010: $0Net Assets 2010: $02010Assets 2011: $0Liabilities 2011: $0Net Assets 2011: $02011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $1Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $580,491Liabilities 2023: $0Net Assets 2023: $580,4912023Assets 2024: $4,995,459Liabilities 2024: $251,437Net Assets 2024: $4,744,0222024

Highlighted filing

2024

Assets$4,995,459
Liabilities$251,437
Net Assets$4,744,022

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,413,1552010Expenses 2011: $1,651,0422011Expenses 2012: $1,814,6282012Revenue 2013: $1,795,066Expenses 2013: $1,795,066Net Income 2013: $02013Revenue 2014: $1,914,919Expenses 2014: $1,914,919Net Income 2014: $02014Revenue 2015: $1,830,895Expenses 2015: $1,830,895Net Income 2015: $02015Revenue 2016: $1,871,995Expenses 2016: $1,871,995Net Income 2016: $02016Revenue 2017: $1,875,654Expenses 2017: $1,875,654Net Income 2017: $02017Revenue 2018: $1,626,030Expenses 2018: $1,626,030Net Income 2018: $02018Revenue 2019: $1,720,868Expenses 2019: $1,720,868Net Income 2019: $02019Revenue 2020: $1,843,990Expenses 2020: $1,843,990Net Income 2020: $02020Revenue 2021: $2,148,167Expenses 2021: $2,148,167Net Income 2021: $02021Revenue 2022: $2,566,631Expenses 2022: $2,566,631Net Income 2022: $02022Revenue 2023: $2,853,109Expenses 2023: $2,396,950Net Income 2023: $456,1592023Revenue 2024: $2,504,130Expenses 2024: $2,773,165Net Income 2024: -$269,0352024

Highlighted filing

2024

Revenue$2,504,130
Expenses$2,773,165
Net Income-$269,035

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.00$0.25$4.74$2.50$2.77$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$2.85$2.40$0.46
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.57$2.57$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.15$2.15$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.84$1.84$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.72$1.72$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.63$1.63$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.88$1.88$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.87$1.87$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.83$1.83$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.91$1.91$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.80$1.80$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 26, 2025
Return Version
2024v5.1
Gross Receipts
$2,504,130
Mission and Program Overview

Mission

Cortaro water users' association is the operating agent for cortaro-marana irrigation district, a political subdivision of the state of arizona.

Cortaro water users association is the operating agent for cortaro marana irrigation district. A political subdivision of the state of arizona

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$580,491$4,995,459▲ $4,414,968
Total Assets$580,491$4,995,459▲ $4,414,968
Liabilities
Accounts Payable and Accrued Expenses-$251,437-
Total Liabilities$0$251,437▲ $251,437
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$580,491$4,744,022▲ $4,163,531
Total Net Assets Fund Balance$580,491$4,744,022▲ $4,163,531
Total Liabilities and Net Assets / Fund Balance$580,491$4,995,459▲ $4,414,968
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Douglas GreenlandGeneral ManagerFT$159,428$159,428

Board Members and Trustees

NameTitle
Herbert KaiPresident
George C AlexanderVice President
James M KaiDirector
Kaden PostDirector
Zane KartchnerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,504,130
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-269,035
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,074,575
Salaries, Compensation, and Employee Benefits$698,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$535,203--$535,203
Other Salaries and Wages$359,046--$359,046
Fees for Services Other$259,051--$259,051
Current Officers, Directors, Trustees, and Key Employees$159,428--$159,428
All Other Expenses$150,427--$150,427
Other Employee Benefits$104,637--$104,637
Fees for Services Legal$97,989--$97,989
Other Expenses$48,860--$48,860
Payroll Taxes$41,731--$41,731
Pension Plan Contributions$33,748--$33,748
Fees for Services Accounting$6,100--$6,100
Total Functional Expenses$2,773,165$0$0$2,773,165
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Daniel k. Post, jon post, george alexander and kaden posthave a family relationshipherbert kai and james m kai have a family relationship

Members or stockholder classes and rights Part VI line 6

All landowners within the cortaro water users association boundaries are memebers

Member election for additional members Part VI line 7A

Members of the association must own at least one share (one acre of land)within the association boundaries to be eligible to cast a vote at the open election for directors

Governing body decisions Part VI line 7B

Cortaro water users association performs the irrigation water delivery and daily operating services for the cortaro marana irrigation district, a governmental entity and a political subdivision of the state of arizona. Decisions involving assets, which are owned by the district, must be approved by the governeing body of the cortaro marana irrigation district, which has three publicly elected board members.

Form 990 governing body review Part VI line 11

Form 990 is reviewed by the current secretary/treasurer and the general manager of the association for accuracy. The board of directors are inrmed the form is completed and in the office of the association for cortaro wather users association.

Conflict of interest policy compliance Part VI line 12C

Cortaro water users association adheres to the conflict of interest policy in chapter 8 of the arizona agency handbook. The handbook is a public document and is available at www.azag.gov.agency-handbook.

Governing documents etc available to public Part VI line 19

Cortaro water users association governing documents, financial statments and other public records will be available upon request. All requests will be submitted to laurie hughes and susan ong at 520-682-3233. Address of 12253 w grier road, marana, az 85653

Filing and Contact Details

Filer

Filer Name
Cortaro Water Users Association
EIN
86-0079822
In Care Of
% DOUGLAS GREENLAND
Phone
5206823233
Address
12253 WEST GRIER ROAD, Marana, AZ 85653

Signing Officer

Name
Douglas Greenland
Title
General Manager
Phone
5206823233
Signed
2025-06-26
Discuss with paid preparer
No

Organization Details

Formed
1961
Legal Domicile
Az
Voting Board Members
6
Independent Board Members
0
Employees
11

Preparer

Firm
DeSpain Accounting Firm Inc
Address
688 W 4th Street Suite E, Benson, AZ 85602
Preparer
Dustin W Despain
Phone
5202655350
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Consultant studies for water conservation

List of other expenses Part IX line 24E

Dues, uniforms, office utilities, weed control, office supplies, miscellanous, general insurance

Balance Sheet Part X

Cortaro water users association owns no assets nor is it responsible for any liabilities. All assets are owned by cortaro marana irrigation district, a political subdivision of the state of arizona.

Raw XML Appendix323 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0251437
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0150427
IRS990/AllOtherExpensesGrp/TotalAmt0150427
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0DOUGLAS GREENLAND
IRS990/BooksInCareOfDetail/PhoneNum05206823233
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012253 WEST GRIER ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0Marana
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085653
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0580491
IRS990/CashNonInterestBearingGrp/EOYAmt04995459
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0159428
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0159428
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt02074575
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02504130
IRS990/CYRevenuesLessExpensesAmt0-269035
IRS990/CYSalariesCompEmpBnftPaidAmt0698590
IRS990/CYTotalExpensesAmt02773165
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02504130
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0535203
IRS990/DepreciationDepletionGrp/TotalAmt0535203
IRS990/Desc0CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA THAT PROVIDES WATER FOR AGRICULTURAL AND OTHER PURPOSES IN MARANA, ARIZONA.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt02773165
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06100
IRS990/FeesForServicesAccountingGrp/TotalAmt06100
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt097989
IRS990/FeesForServicesLegalGrp/TotalAmt097989
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0259051
IRS990/FeesForServicesOtherGrp/TotalAmt0259051
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0DOUGLAS GREENLAND
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES M KAI
IRS990/Form990PartVIISectionAGrp/PersonNm2KADEN POST
IRS990/Form990PartVIISectionAGrp/PersonNm3GEORGE C ALEXANDER
IRS990/Form990PartVIISectionAGrp/PersonNm4ZANE KARTCHNER
IRS990/Form990PartVIISectionAGrp/PersonNm5HERBERT KAI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0159428
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/TitleTxt0GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02504130
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt00
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0580491
IRS990/NetAssetsOrFundBalancesEOYAmt04744022
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt04432566
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0580491
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04744022
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0104637
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0104637
IRS990/OtherExpensesGrp/Desc0POWER
IRS990/OtherExpensesGrp/Desc1CAP WATER & TAX
IRS990/OtherExpensesGrp/Desc2MAINTENANCE & SUPPLIES
IRS990/OtherExpensesGrp/Desc3OFFICE EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt017753
IRS990/OtherExpensesGrp/ProgramServicesAmt1783273
IRS990/OtherExpensesGrp/ProgramServicesAmt2175919
IRS990/OtherExpensesGrp/ProgramServicesAmt348860
IRS990/OtherExpensesGrp/TotalAmt017753
IRS990/OtherExpensesGrp/TotalAmt1783273
IRS990/OtherExpensesGrp/TotalAmt2175919
IRS990/OtherExpensesGrp/TotalAmt348860
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0359046
IRS990/OtherSalariesAndWagesGrp/TotalAmt0359046
IRS990/OtherSourcesGrossIncomeAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt041731
IRS990/PayrollTaxesGrp/TotalAmt041731
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt033748
IRS990/PensionPlanContributionsGrp/TotalAmt033748
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0CMID REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02504130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02504130
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt01770787
IRS990/PYProgramServiceRevenueAmt02853109
IRS990/PYRevenuesLessExpensesAmt0456159
IRS990/PYSalariesCompEmpBnftPaidAmt0626163
IRS990/PYTotalExpensesAmt02396950
IRS990/PYTotalRevenueAmt02853109
IRS990/ReconcilationRevenueExpnssAmt0-269035
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03534975
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0159428
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DOUGLAS GREENLAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0159428
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DANIEL K. POST, JON POST, GEORGE ALEXANDER AND KADEN POSTHAVE A FAMILY RELATIONSHIPHERBERT KAI AND JAMES M KAI HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL LANDOWNERS WITHIN THE CORTARO WATER USERS ASSOCIATION BOUNDARIES ARE MEMEBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ASSOCIATION MUST OWN AT LEAST ONE SHARE (ONE ACRE OF LAND)WITHIN THE ASSOCIATION BOUNDARIES TO BE ELIGIBLE TO CAST A VOTE AT THE OPEN ELECTION FOR DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CORTARO WATER USERS ASSOCIATION PERFORMS THE IRRIGATION WATER DELIVERY AND DAILY OPERATING SERVICES FOR THE CORTARO MARANA IRRIGATION DISTRICT, A GOVERNMENTAL ENTITY AND A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA. DECISIONS INVOLVING ASSETS, WHICH ARE OWNED BY THE DISTRICT, MUST BE APPROVED BY THE GOVERNEING BODY OF THE CORTARO MARANA IRRIGATION DISTRICT, WHICH HAS THREE PUBLICLY ELECTED BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY THE CURRENT SECRETARY/TREASURER AND THE GENERAL MANAGER OF THE ASSOCIATION FOR ACCURACY. THE BOARD OF DIRECTORS ARE INRMED THE FORM IS COMPLETED AND IN THE OFFICE OF THE ASSOCIATION FOR CORTARO WATHER USERS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CORTARO WATER USERS ASSOCIATION ADHERES TO THE CONFLICT OF INTEREST POLICY IN CHAPTER 8 OF THE ARIZONA AGENCY HANDBOOK. THE HANDBOOK IS A PUBLIC DOCUMENT AND IS AVAILABLE AT WWW.AZAG.GOV.AGENCY-HANDBOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CORTARO WATER USERS ASSOCIATION GOVERNING DOCUMENTS, FINANCIAL STATMENTS AND OTHER PUBLIC RECORDS WILL BE AVAILABLE UPON REQUEST. ALL REQUESTS WILL BE SUBMITTED TO LAURIE HUGHES AND SUSAN ONG AT 520-682-3233. ADDRESS OF 12253 W GRIER ROAD, MARANA, AZ 85653
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSULTANT STUDIES FOR WATER CONSERVATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DUES, UNIFORMS, OFFICE UTILITIES, WEED CONTROL, OFFICE SUPPLIES, MISCELLANOUS, GENERAL INSURANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CORTARO WATER USERS ASSOCIATION OWNS NO ASSETS NOR IS IT RESPONSIBLE FOR ANY LIABILITIES. ALL ASSETS ARE OWNED BY CORTARO MARANA IRRIGATION DISTRICT, A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Balance Sheet Part X
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CORTARO MARANA IRRIGATION DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MUNICIPAL IRRIGATION DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt012253 WEST GRIER ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Marana
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd085653
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0580491
IRS990/TotalAssetsEOYAmt04995459
IRS990/TotalAssetsGrp/BOYAmt0580491
IRS990/TotalAssetsGrp/EOYAmt04995459
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02773165
IRS990/TotalFunctionalExpensesGrp/TotalAmt02773165
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0251437
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0251437
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0580491
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04744022
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02773165
IRS990/TotalProgramServiceRevenueAmt02504130
IRS990/TotalReportableCompFromOrgAmt0159428
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02504130
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02504130
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0580491
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04995459
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUGLAS GREENLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05206823233
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CORTARO WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CORT
ReturnHeader/Filer/EIN0860079822
ReturnHeader/Filer/InCareOfNm0% DOUGLAS GREENLAND
ReturnHeader/Filer/PhoneNum05206823233
ReturnHeader/Filer/USAddress/AddressLine1Txt012253 WEST GRIER ROAD
ReturnHeader/Filer/USAddress/CityNm0Marana
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085653
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454978073
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DeSpain Accounting Firm Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0688 W 4th Street Suite E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Benson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085602
ReturnHeader/PreparerPersonGrp/PhoneNum05202655350
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DUSTIN W DESPAIN
ReturnHeader/ReturnTs02025-06-30T18:19:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.