Nonprofit · EIN 85-0234009
MORNINGSIDE WATER USERS CO-OPERATIVE
Tax-exempt · ARTESIA, NM 88210
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $97,767 | $120,025 | -$22,258 | $147,119 | $13,298 | $133,821 |
| December 31, 2024 | 990-EZ | $95,621 | $106,977 | -$11,356 | $161,630 | $5,551 | $156,079 |
| December 31, 2023 | 990-EZ | $106,630 | $107,698 | -$1,068 | $169,609 | $2,174 | $167,435 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $97,767
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $24,000
- Professional fees and payments to contractors
- $7,768
- Occupancy
- $1,130
- Other expenses
- $87,127
Balance sheet and other
- Total assets, start of year
- $161,630
- Total assets, end of year
- $147,119
- Total liabilities, end of year
- $13,298
- Net assets, end of year
- $133,821
- Cash, savings and investments
- $18,378
- Land and buildings
- $120,358
- Gross receipts
- $97,767
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luis Chavez Jr | President | 5 | $0 |
| Armando Cabezuela | Vice President | 1 | $0 |
| Lucila Herrera | Secretary | 1 | $0 |
| Cecelia Nayares | Director | 1 | $0 |
| Jose Villa | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luis Chavez Jr | President | 5 | $0 |
| Armando Cabezuela | Vice President | 1 | $0 |
| Lucila Herrera | Secretary | 1 | $0 |
| Cecelia Nayares | Director | 1 | $0 |
| Jose Villa | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luis Chavez Jr | President | 5 | $0 |
| Armando Cabezuela | Vice President | 1 | $0 |
| Lucila Herrera | Secretary | 1 | $0 |
| Cecelia Nayares | Director | 1 | $0 |
| Jose Villa | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2009 N PINE ST, ARTESIA, NM 88210-1049
- In care of
- % LUCILA HERRERA
- Signed the 990-EZ
- LUCILA HERRERA, Tresurer
- Phone
- (575) 746-6565
- Return prepared by
- Alaniz Tax Services
Mission
Provide water and sewer services
Program accomplishments
- Provided water and sewer services to 113 Cooperative members.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-0234009
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $147,119
- Income (IRS master file)
- $97,767
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $97,767 | $120,025 | $147,119 | XML |
| 990-EZ | December 2024 | $95,621 | $106,977 | $161,630 | XML |
| 990-EZ | December 2023 | $106,630 | $107,698 | $169,609 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 85-0234009).
Questions about MORNINGSIDE WATER USERS CO-OPERATIVE
- What is the EIN of MORNINGSIDE WATER USERS CO-OPERATIVE?
- The employer identification number (EIN) of MORNINGSIDE WATER USERS CO-OPERATIVE is 85-0234009.
- Is MORNINGSIDE WATER USERS CO-OPERATIVE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1988.
- Are donations to MORNINGSIDE WATER USERS CO-OPERATIVE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MORNINGSIDE WATER USERS CO-OPERATIVE 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 MORNINGSIDE WATER USERS CO-OPERATIVE 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 MORNINGSIDE WATER USERS CO-OPERATIVE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of MORNINGSIDE WATER USERS CO-OPERATIVE?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does MORNINGSIDE WATER USERS CO-OPERATIVE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $97,767, expenses of $120,025 and total assets of $147,119 at year end.
Other nonprofits in ARTESIA
- ARTESIA GENERAL HOSPITAL EIN 74-2851819 · last filed 990 for 2025
- CENTRAL VALLEY ELECTRIC COOPERATIVE INC EIN 85-0027414 · last filed 990 for 2024
- ARTESIA RECREATION CENTER FOUNDATION EIN 92-3480887 · last filed 990-PF for 2025
- TLC FOUNDATION FROM THE HEART EIN 46-5732072 · last filed 990-PF for 2024
- CREDIT UNIONS IN THE STATE OF NEW MEXICO EIN 85-0123266 · last filed 990 for 2024
- J & J HOME CARE INC EIN 85-0429022 · last filed 990 for 2025
- PY FOUNDATION EIN 46-0951214 · last filed 990-PF for 2025
- CHARLOTTE G YATES FOUNDATION EIN 99-3685503 · last filed 990-PF for 2025