2024-01-22T16:12:40-05:00 2023-09-30 742826649 DAVID BERRY CPA PC 305 N BEHREND AVE FARMINGTON NM 87401 990 2022-10-01 850200954 LOWER VALLEY WATER USERS' ASSOCIATI LOWE 5055985585 PO BOX 193 KIRTLAND NM 87417 JACK MANNING PRESIDENT 5055985585 2023-12-17 true JACK MANNING 999009999 true DAVID BERRY P01082461 5053206670 2023-12-20 2022 2023-04-26 12:10:37Z JACK MANNING 1572156 false X N/A X 1966 NM WATER PRODUCTION AND DELIVERY. 7 7 11 0 0 1438964 1566852 23113 5304 0 1462077 1572156 0 0 549213 596313 0 0 1280859 980667 1830072 1576980 -367995 -4824 4155753 4274962 132299 257446 4023454 4017516 WATER PRODUCTION AND DELIVERY. false false 1576980 1564452 WATER PRODUCTION AND DELIVERY. 1576980 false false false false false false false false false true false false true false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 11 true false false false false false 1564452 false false false X 7 7 false false false false true false false true true false false false true true true true true true true false X THE ORGANIZATION 5055985585 PO BOX 193 KIRTLAND NM 87417 X WILLIAM FLACK VICE PRESIDE X X 0 0 0 DANIEL FOURR DIRECTOR X 0 0 0 RICK FOUTZ SECRETARY/TR X X 0 0 0 TONY HENRY DIRECTOR X 0 0 0 JACK MANNING PRESIDENT X X 0 0 0 DAVID SIGNS DIRECTOR X 0 0 0 JERRY WHEELER DIRECTOR X 0 0 0 false false false WATER SALES AND FEES 1564452 1564452 OTHER INCOME 2400 2400 1566852 5304 5304 1572156 1566852 5304 542031 5250 49032 5307 1598 46043 17822 220450 33698 WATER TREATMENT COSTS 335808 MAINTENANCE AND REPAIRS 178943 UTILITIES 42142 EQUIPMENT EXPENSE 40514 58342 1576980 0 0 0 656963 690041 158894 204753 103494 106398 9974057 7100947 2835742 2873110 400660 400660 4155753 4274962 132299 257446 132299 257446 X 4023454 4017516 4023454 4017516 4155753 4274962 -4824 -1114 X false true X false false 133159 133159 9840898 7100947 2739951 2873110 WATER RIGHTS 400660 400660 X 1572156 1572156 1572156 1576980 1576980 1576980 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX AS PROVIDED UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION ADOPTED ACCOUNTING REQUIREMENTS THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE ORGANIZATION CONTINUES TO QUALIFY TO BE TREATED AS A TAX-EXEMPT ORGANIZATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED AT THE ENTITY LEVEL UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. IF THE ORGANIZATION AS UNRELATED BUSINESS INCOME, THE FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS (FORM 990T) WOULD BE REQUIRED AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY WERE FILED. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS MANAGEMENT AND GENERAL EXPENSES. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, THESE REQUIREMENTS DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. CONSEQUENTLY, NO LIABILITY IS RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION FOR UNCERTAIN INCOME TAX POSITIONS. FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZATION HAS MEMBERS THAT OWN METERS TO RECEIVE WATER. FORM 990, PAGE 6, PART VI, LINE 11B BOARD APPROVES AUDIT AND FORM 990 ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 12C BOARD REVIEWS ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A BAORD OF DIRECTORS APPROVES SALARIES. FORM 990, PAGE 6, PART VI, LINE 15B BOARD OF DIRECTORS APPROVES SALARIES. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST.