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Nonprofit · EIN 85-0288908

LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC

Tax-exempt · TUCUMCARI, NM 88401

Financials

$70K$88K2023$82K$106K2024$92K$64K2025
Revenue Expenses · by fiscal year end
Financials of LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$92,334$63,520$28,814$143,814$29,585$114,229
December 31, 2024990-EZ$82,369$105,539-$23,170$121,346$35,931$85,415
December 31, 2023990-EZ$70,191$88,040-$17,849$144,940$36,355$108,585
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Program service revenue
$92,006
Investment income
$328

Expenses

Compensation of officers, directors and key employees
$7,067
Salaries, compensation and benefits (total)
$19,816
Professional fees and payments to contractors
$3,123
Occupancy
$472
Printing, publications and postage
$1,060
Other expenses
$39,049

Balance sheet and other

Total assets, start of year
$121,346
Total assets, end of year
$143,814
Total liabilities, end of year
$29,585
Net assets, end of year
$114,229
Cash, savings and investments
$28,162
Land and buildings
$2,835
Gross receipts
$92,334

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.

NameTitleHours / weekCompensation
MICHELLE JAYNESSECRETARY/BO1$7,067
ROYDEN LOPEZPRESIDENT/DI3$0
CLAYTON KEHNEMUNDVICE PRESIDE0.5$0
BOBBY KANDELDIRECTOR0.5$0
GORDON PHIL MCNIGHTDIRECTOR0.5$0
JUDY SMITHDIRECTOR0.5$0
990-EZ for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
MICHELLE JAYNESSECRETARY/BO1$6,877
ROYDEN LOPEZPRESIDENT/DI3$0
CLAYTON KEHNEMUNDVICE PRESIDE0.5$0
BOBBY KANDELDIRECTOR0.05$0
GORDON PHIL MCNIGHTDIRECTOR0.5$0
JUDY SMITHDIRECTOR0.5$0
990-EZ for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
MICHELLE JAYNESSECRETARY/BOOKKEEPER1$6,497
ROYDEN LOPEZPRESIDENT/DIRECTOR3$0
CLAYTON KEHNEMUNDVICE PRESIDENT0.5$0
BOBBY KANDELDIRECTOR0.5$0
GORDON PHIL MCNIGHTDIRECTOR0.5$0
JUDY SMITHDIRECTOR0.5$0

Address and contacts

Address (IRS master file)
PO BOX 1661, TUCUMCARI, NM 88401-1661
Signed the 990-EZ
ROYDEN LOPEZ, PRESIDENT/DIRECTOR
Phone
(575) 461-1913
Return prepared by
VALENTINE & ASSOCIATES CPAS PC

Mission

DELIVERY OF WATER TO MEMBERS IN A RURAL AREA, PURSUANT TO THE SANITARY PROJECTS ACT, CHAPTER 3, ARTICLE 29, NMSA 1978

990-EZ for the year ended December 31, 2025

Program accomplishments

  • THE WATER ASSOCIATION PROVIDES WATER SERVICE TO APPROXIMATELY 99 FAMILIES IN AN AREA WHICH WOULD OTHERWISE BE WITHOUT POTABLE WATER.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
85-0288908
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1982
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$143,814
Income (IRS master file)
$92,334

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$92,334$63,520$143,814XML
990-EZDecember 2024$82,369$105,539$121,346XML
990-EZDecember 2023$70,191$88,040$144,940XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 85-0288908).

Questions about LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC

What is the EIN of LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC?
The employer identification number (EIN) of LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC is 85-0288908.
Is LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1982.
Are donations to LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION 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 LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION 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 LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC 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 LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC?
The 990-EZ for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $7,067 (MICHELLE JAYNES, SECRETARY/BO).
How much revenue does LIBERTY MUTUAL DOMESTIC WATER SYSYEM ASSOCIATION INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $92,334, expenses of $63,520 and total assets of $143,814 at year end.

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