Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
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
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Douglas Greenland | General Manager | FT | $159,428 | $159,428 |
| Name | Title |
|---|---|
| Herbert Kai | President |
| George C Alexander | Vice President |
| James M Kai | Director |
| Kaden Post | Director |
| Zane Kartchner | Director |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Daniel k. Post, jon post, george alexander and kaden posthave a family relationshipherbert kai and james m kai have a family relationship”
“All landowners within the cortaro water users association boundaries are memebers”
“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”
“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 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.”
“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.”
“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”
“Consultant studies for water conservation”
“Dues, uniforms, office utilities, weed control, office supplies, miscellanous, general insurance”
“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.”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 251437 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 150427 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 150427 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DOUGLAS GREENLAND |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5206823233 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 12253 WEST GRIER ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Marana |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85653 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 580491 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4995459 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 159428 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 159428 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 2074575 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2504130 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -269035 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 698590 |
| IRS990/CYTotalExpensesAmt | 0 | 2773165 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2504130 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 535203 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 535203 |
| IRS990/Desc | 0 | CORTARO 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/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 2773165 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 6100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6100 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 97989 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 97989 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 259051 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 259051 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DOUGLAS GREENLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES M KAI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KADEN POST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GEORGE C ALEXANDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ZANE KARTCHNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HERBERT KAI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 159428 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | GENERAL MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1961 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2504130 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 20 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 580491 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4744022 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4432566 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 580491 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4744022 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 104637 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 104637 |
| IRS990/OtherExpensesGrp/Desc | 0 | POWER |
| IRS990/OtherExpensesGrp/Desc | 1 | CAP WATER & TAX |
| IRS990/OtherExpensesGrp/Desc | 2 | MAINTENANCE & SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | OFFICE EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 17753 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 783273 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 175919 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 48860 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 17753 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 783273 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 175919 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 48860 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 359046 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 359046 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 41731 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 41731 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 33748 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 33748 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CMID REIMBURSEMENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2504130 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2504130 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 1770787 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2853109 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 456159 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 626163 |
| IRS990/PYTotalExpensesAmt | 0 | 2396950 |
| IRS990/PYTotalRevenueAmt | 0 | 2853109 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -269035 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3534975 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 159428 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DOUGLAS GREENLAND |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | GENERAL MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 159428 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DANIEL K. POST, JON POST, GEORGE ALEXANDER AND KADEN POSTHAVE A FAMILY RELATIONSHIPHERBERT KAI AND JAMES M KAI HAVE A FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL LANDOWNERS WITHIN THE CORTARO WATER USERS ASSOCIATION BOUNDARIES ARE MEMEBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CONSULTANT STUDIES FOR WATER CONSERVATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | DUES, UNIFORMS, OFFICE UTILITIES, WEED CONTROL, OFFICE SUPPLIES, MISCELLANOUS, GENERAL INSURANCE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | List of other fees for services expenses Part IX line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | List of other expenses Part IX line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Balance Sheet Part X |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | CORTARO MARANA IRRIGATION DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | MUNICIPAL IRRIGATION DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 12253 WEST GRIER ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Marana |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 85653 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | AZ |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 580491 |
| IRS990/TotalAssetsEOYAmt | 0 | 4995459 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 580491 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4995459 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 11 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2773165 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2773165 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 251437 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 251437 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 580491 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4744022 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2773165 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2504130 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 159428 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2504130 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2504130 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 580491 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4995459 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DOUGLAS GREENLAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | GENERAL MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5206823233 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CORTARO WATER USERS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CORT |
| ReturnHeader/Filer/EIN | 0 | 860079822 |
| ReturnHeader/Filer/InCareOfNm | 0 | % DOUGLAS GREENLAND |
| ReturnHeader/Filer/PhoneNum | 0 | 5206823233 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 12253 WEST GRIER ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Marana |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 85653 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 454978073 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DeSpain Accounting Firm Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 688 W 4th Street Suite E |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Benson |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 85602 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5202655350 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DUSTIN W DESPAIN |
| ReturnHeader/ReturnTs | 0 | 2025-06-30T18:19:57-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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