2024-05-10T12:25:18-04:00 2023-12-31 742826649 DAVID BERRY CPA PC 305 N BEHREND AVE FARMINGTON NM 87401 990 2023-01-01 850224603 LEE HAMMOND WATER USERS ASSOCIATION LEEH 5053258317 414 CR 5500 BLOOMFIELD NM 87413 BARBARA KIIPPER PRESIDENT 5053258317 2024-04-29 RANDY SUSSEX 999009999 true DAVID BERRY P01082461 5053206670 2024-04-30 2023 2023-04-26 12:10:37Z BARBARA KIIPPER 1559832 false X X 1967 NM WATER DISTRIBUTION 9 9 9 0 0 1433446 1541982 4422 17850 0 1437868 1559832 0 0 469148 507120 0 0 1207357 1199390 1676505 1706510 -238637 -146678 6599100 6372413 1047688 967679 5551412 5404734 WATER DISTRIBUTION false false WATER DISTRIBUTION false false false false false false false false false true false false true false 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 false false 0 0 9 true false false false false false 1541982 false false false X 9 9 false false false false false false false true true false false false true true true true true true true false X THE ORGANIZATION 5053258317 5649 US HIGHWAY 64 FARMINGTON NM 87401 X AARON LEE MANAGER 40.00 X 108864 0 0 TYE BELL VICE PRESIDE X X 0 0 0 CAROL CLOER SECRETARY/TR X X 0 0 0 TERESA GARCIA DIRECTOR X 0 0 0 LARRY GROEN DIRECTOR X 0 0 0 BARBARA KIIPPER PRESIDENT X X 0 0 0 MARK LEPICH DIRECTOR X 0 0 0 WILLIAM VANHUSS DIRECTOR X 0 0 0 STEVE WAMEL DIRECTOR X 0 0 0 DON ZWIENER DIRECTOR X 0 0 0 108864 1 false false false SALE OF WATER AND FEES 1541982 1541982 1541982 17850 17850 1559832 1559832 459583 10662 36875 4330 9702 115909 27605 383332 122330 MAINTENANCE AND REPAIRS 246439 UTILITIES AND TELEPHONE 124236 TAXES - OTHER 99683 EQUIPMENT EXPENSE 49557 16267 1706510 0 0 0 1080868 937723 130769 123017 13349850 8733721 4698979 4616129 688484 695544 6599100 6372413 93841 65117 953847 902562 1047688 967679 X 5551412 5404734 5551412 5404734 6599100 6372413 -146678 X true X false false 146625 146625 40076 40076 4300 1831 2469 532332 98357 433975 12626517 8593457 4033060 4616129 WATER RIGHTS 529643 RESTRICTED CASH - DEBT SERVICE 165901 695544 X 1559832 1559832 1559832 1706510 1706510 1706510 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 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS ANNUALLY REVIEW POSSIBLE CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A BOARD APPROVED FORM 990, PAGE 6, PART VI, LINE 15B BOARD APPROVED FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST.