2024-07-30T20:40:15-04:00 2023-12-31 742826649 DAVID BERRY CPA PC 305 N BEHREND AVE FARMINGTON NM 87401 990 2023-01-01 850206374 FLORA VISTA MUTUAL DOMESTIC WATER ASSOCIATION INC FLOR 5053346045 BOX 171 FLORA VISTA NM 87415 RICK MITCHELL SYSTEML MANAGER 5053346045 2024-07-11 true true DAVID BERRY P01082461 5053206670 2024-07-12 2023 2024-08-08 14:25:15Z RICK MITCHELL 846841 false X N/A X 1977 NM PROVIDE DOMESTIC WATER TO MEMBERS. 4 4 5 0 0 887009 840285 841 6556 0 887850 846841 0 0 361379 389031 0 0 422238 470979 783617 860010 104233 -13169 2286735 2300002 733988 760424 1552747 1539578 PROVIDE DOMESTIC WATER TO MEMBERS. false false PROVIDE DOMESTIC WATER TO MEMBERS. 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 4 0 5 true false false false false false 840285 false false false X 4 4 false false false false false false false true true false false true true true true true true false false false THE ORGANIZATION 5053346045 BOX 171 FLORA VISTA NM 87415 X DAVID RICK BRANNON PRESIDENT X X 0 0 0 JEREMY BRYANT DIRECTOR X 0 0 0 RANDY LANGLITZ VICE PRESIDE X X 0 0 0 PAT ROACH SECRETARY X X 0 0 0 false false false WATER SALES AND FEES 840285 840285 840285 6556 6556 846841 840285 6556 265236 123795 39844 249 27944 7466 27826 115034 21722 WATER PRODUCTION 139317 VEHICLE EXPENSE 28831 TELEPHONE AND UTILITIES 25069 REPAIRS AND MAINTENANCE 16639 21038 860010 0 0 0 527507 534878 62540 65733 4063383 2782914 1279363 1280469 36146 37743 381179 381179 2286735 2300002 35533 31183 698455 729241 733988 760424 X 1552747 1539578 1552747 1539578 2286735 2300002 -13169 X false true X false false 135815 135815 3927568 2782914 1144654 1280469 OTHER ASSETS 381179 381179 X 846841 846841 846841 860010 860010 860010 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 BOARD REVIEWS FORM 990 ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 12C THE POLICIES ARE REVIEWED ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST.