Nonprofit · EIN 85-0217679
ROOSEVELT COUNTY WATER COOPERATIVE INC
Tax-exempt · PORTALES, NM 88130
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,901,677 | $1,835,754 | $65,923 | $3,019,709 | $274,635 | $2,745,074 |
| December 31, 2024 | 990 | $2,055,434 | $2,007,116 | $48,318 | $3,024,293 | $345,142 | $2,679,151 |
| December 31, 2023 | 990 | $2,392,834 | $2,092,928 | $299,906 | $2,924,965 | $294,132 | $2,630,833 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,725
- Membership dues
- $2,725
- Program service revenue
- $1,836,615
- Investment income
- $62,337
- Net gain from sales of assets
- $10,000
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $303,213
- Salaries, compensation and benefits (total)
- $401,192
- Professional fundraising fees
- $0
- Legal fees
- $7,499
- Accounting fees
- $12,683
- Travel
- $779
- Depreciation
- $83,745
- Program services (functional)
- $1,835,754
Balance sheet and other
- Total assets, start of year
- $3,024,293
- Total assets, end of year
- $3,019,709
- Total liabilities, end of year
- $274,635
- Net assets, end of year
- $2,745,074
- Land, buildings and equipment
- $518,690
- Net assets without donor restrictions
- $2,745,074
- Gross receipts
- $1,901,677
- Employees
- 10
- Year formed
- 1973
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LESLIE RECTOR | PRESIDENT Trustee or director | 1 | $0 |
| DANNY VICTOR | VICE PRESIDENT Trustee or director | 1 | $0 |
| KENDALL LEVACY | DIRECTOR Trustee or director | 1 | $0 |
| DONNA RUTHERFORD | SECRETARYTREASURER Trustee or director | 1 | $0 |
| KAY JILEK | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY LEVACY | PRESIDENT Trustee or director | 1 | $0 |
| LESLIE RECTOR | VICE PRESIDENT Trustee or director | 1 | $0 |
| DANNY VICTOR | DIRECTOR Trustee or director | 1 | $0 |
| DONNA RUTHERFORD | SECRETARYTREASURER Trustee or director | 1 | $0 |
| RYAN CRAIG | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNA RUTHERFORD | SECRETARYTREASURER Trustee or director | 1 | $0 |
| LARRY LEVACY | VICE PRESIDENT Trustee or director | 1 | $0 |
| KENDALL TERRY | DIRECTOR Trustee or director | 1 | $0 |
| RYAN CRAIG | PRESIDENT Trustee or director | 1 | $0 |
| LESLIE RECTOR | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1700 S AVENUE D, PORTALES, NM 88130-7242
- In care of
- % LESLIE RECTOR
- Signed the 990
- LESLIE RECTOR, PRESIDENT
- Phone
- (575) 356-6808
- Return prepared by
- SPOTON ACCOUNTING LLC
Mission
PROVIDE WATER AND SERVICE TO RESIDENTS OF ROOSEVELT COUNTY WHO LIVE OUTSIDE THE CITY OF PORTALES NM
Program accomplishments
- PROVIDE WATER AND SERVICE TO RESIDENTS OF ROOSEVELT COUNTY WHO LIVE OUTSIDE THE CITY OF PORTALES NM.Expenses $1,835,754
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-0217679
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,019,709
- Income (IRS master file)
- $1,901,677
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,901,677 | $1,835,754 | $3,019,709 | IRS |
| 990 | December 2024 | $2,055,434 | $2,007,116 | $3,024,293 | IRS |
| 990 | December 2023 | $2,392,834 | $2,092,928 | $2,924,965 | XML |
| 990 | December 2022 | $1,582,519 | $1,442,095 | $2,548,056 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 85-0217679).
Questions about ROOSEVELT COUNTY WATER COOPERATIVE INC
- What is the EIN of ROOSEVELT COUNTY WATER COOPERATIVE INC?
- The employer identification number (EIN) of ROOSEVELT COUNTY WATER COOPERATIVE INC is 85-0217679.
- Is ROOSEVELT COUNTY WATER COOPERATIVE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1974.
- Are donations to ROOSEVELT COUNTY WATER COOPERATIVE INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ROOSEVELT COUNTY WATER COOPERATIVE INC 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 ROOSEVELT COUNTY WATER COOPERATIVE INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROOSEVELT COUNTY WATER COOPERATIVE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of ROOSEVELT COUNTY WATER COOPERATIVE INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ROOSEVELT COUNTY WATER COOPERATIVE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,901,677, expenses of $1,835,754 and total assets of $3,019,709 at year end.
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