Nonprofit · EIN 85-0200954
LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION
Tax-exempt · KIRTLAND, NM 87417
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,885,466 | $1,749,713 | $135,753 | $4,416,775 | $168,374 | $4,248,401 |
| September 30, 2024 | 990 | $1,734,643 | $1,646,385 | $88,258 | $4,249,358 | $134,481 | $4,114,877 |
| September 30, 2023 | 990 | $1,572,156 | $1,576,980 | -$4,824 | $4,274,962 | $257,446 | $4,017,516 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,874,786
- Investment income
- $10,680
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $651,240
- Salaries, compensation and benefits (total)
- $708,520
- Professional fundraising fees
- $0
- Accounting fees
- $5,950
- Travel
- $23,867
- Depreciation
- $219,866
Balance sheet and other
- Total assets, start of year
- $4,249,358
- Total assets, end of year
- $4,416,775
- Total liabilities, end of year
- $168,374
- Net assets, end of year
- $4,248,401
- Land, buildings and equipment
- $2,559,739
- Net assets without donor restrictions
- $4,248,401
- Gross receipts
- $1,885,466
- Employees
- 11
- Year formed
- 1966
- State of legal domicile
- NM
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM FLACK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| DANIEL FOURR | DIRECTOR Trustee or director | – | $0 |
| RICK FOUTZ | SECRETARY/TR Trustee or director, Officer | – | $0 |
| TONY HENRY | DIRECTOR Trustee or director | – | $0 |
| JACK MANNING | PRESIDENT Trustee or director, Officer | – | $0 |
| VIC NICHOLS | DIRECTOR Trustee or director | – | $0 |
| JERRY WHEELER | DIRECTOR Trustee or director | – | $0 |
990 for the year ended September 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM FLACK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| DANIEL FOURR | DIRECTOR Trustee or director | – | $0 |
| RICK FOUTZ | SECRETARY/TR Trustee or director, Officer | – | $0 |
| TONY HENRY | DIRECTOR Trustee or director | – | $0 |
| JACK MANNING | PRESIDENT Trustee or director, Officer | – | $0 |
| VIC NICHOLS | DIRECTOR Trustee or director | – | $0 |
| JERRY WHEELER | DIRECTOR Trustee or director | – | $0 |
990 for the year ended September 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM FLACK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| DANIEL FOURR | DIRECTOR Trustee or director | – | $0 |
| RICK FOUTZ | SECRETARY/TR Trustee or director, Officer | – | $0 |
| TONY HENRY | DIRECTOR Trustee or director | – | $0 |
| JACK MANNING | PRESIDENT Trustee or director, Officer | – | $0 |
| DAVID SIGNS | DIRECTOR Trustee or director | – | $0 |
| JERRY WHEELER | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 193, KIRTLAND, NM 87417-0193
- Principal officer (990 for 2024)
- JACK MANNING
- Signed the 990
- JACK MANNING, PRESIDENT
- Phone
- (505) 598-5585
- Return prepared by
- DAVID BERRY CPA PC
Mission
WATER PRODUCTION AND DELIVERY.
Program accomplishments
- WATER PRODUCTION AND DELIVERY.Expenses $1,749,713 · revenue $1,869,186
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 85-0200954
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1987
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,416,775
- Income (IRS master file)
- $1,885,466
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,885,466 | $1,749,713 | $4,416,775 | XML |
| 990 | September 2024 | $1,734,643 | $1,646,385 | $4,249,358 | XML |
| 990 | September 2023 | $1,572,156 | $1,576,980 | $4,274,962 | XML |
| 990 | September 2022 | $1,462,077 | $1,830,072 | $4,155,753 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-0200954).
Questions about LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION
- What is the EIN of LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION?
- The employer identification number (EIN) of LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION is 85-0200954.
- Is LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1987.
- Are donations to LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION?
- The 990 for the year ended September 30, 2025 names JACK MANNING.
- Who are the officers and directors of LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION?
- The 990 for the year ended September 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does LOWER VALLEY WATER USERS COOPERA TIVE ASSOCIATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,885,466, expenses of $1,749,713 and total assets of $4,416,775 at year end.
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