Nonprofit · EIN 86-0079822
CORTARO WATER USERS ASSOCIATION
Also known as CORTARO-MARANA IRRIGATION DISTRICT
Tax-exempt · MARANA, AZ 85653
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,475,417 | $3,314,365 | -$838,948 | $18,433,042 | $272,138 | $18,160,904 |
| December 31, 2024 | 990 | $2,504,130 | $2,773,165 | -$269,035 | $4,995,459 | $251,437 | $4,744,022 |
| December 31, 2023 | 990 | $2,853,109 | $2,396,950 | $456,159 | $580,491 | $0 | $580,491 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,475,417
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $157,000
- Other salaries and wages
- $361,393
- Salaries, compensation and benefits (total)
- $742,037
- Professional fundraising fees
- $0
- Legal fees
- $101,269
- Accounting fees
- $15,300
- Depreciation
- $777,369
- Program services (functional)
- $3,314,365
Balance sheet and other
- Total assets, start of year
- $4,995,459
- Total assets, end of year
- $18,433,042
- Total liabilities, end of year
- $272,138
- Net assets, end of year
- $18,160,904
- Land, buildings and equipment
- $14,255,830
- Net assets without donor restrictions
- $18,160,904
- Gross receipts
- $2,475,417
- Employees
- 13
- Volunteers
- 10
- Year formed
- 1961
- State of legal domicile
- AZ
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 |
|---|---|---|---|
| DOUGLAS GREENLAND | GENERAL MANAGER Officer | 40 | $157,000 |
| HERBERT KAI | PRESIDENT Officer | 0.5 | $17,400 |
| KADEN POST | DIRECTOR Trustee or director | 0.5 | $5,100 |
| JON POST | DIRECTOR Trustee or director | 0.5 | $3,150 |
| SUSAN ONG | DIRECTOR Trustee or director | 0.5 | $2,700 |
| JAMES M KAI | DIRECTOR Trustee or director | 0.5 | $2,450 |
| GEORGE C ALEXANDER | VICE PRESIDENT Trustee or director, Officer | 0.5 | $2,400 |
| ZANE KARTCHNER | DIRECTOR Trustee or director, Officer | 0.5 | $2,400 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUGLAS GREENLAND | GENERAL MANAGER Officer | 40 | $159,428 |
| JAMES M KAI | DIRECTOR Trustee or director | 0.5 | $0 |
| KADEN POST | DIRECTOR Trustee or director | 0.5 | $0 |
| GEORGE C ALEXANDER | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| ZANE KARTCHNER | DIRECTOR Trustee or director, Officer | 0.5 | $0 |
| HERBERT KAI | PRESIDENT Officer | 0.5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUGLAS GREENLAND | GENERAL MANAGER Officer | 40 | $141,033 |
| PATSY ALEXANDER | SECRETARY Trustee or director, Officer | 20 | $23,280 |
| HERBERT KAI | PRESIDENT Officer | 0.5 | $7,300 |
| Susan ONG | DIRECTOR Trustee or director | 0.5 | $2,700 |
| KADEN POST | DIRECTOR Trustee or director | 0.5 | $2,400 |
| JAMES M KAI | DIRECTOR Trustee or director | 0.5 | $2,400 |
| OK RIHL | DIRECTOR Trustee or director | 0.5 | $2,400 |
| GEORGE C ALEXANDER | VICE PRESIDENT Trustee or director, Officer | 0.5 | $2,400 |
| JON POST | DIRECTOR Trustee or director | 0.5 | $2,100 |
| ZANE KARTCHNER | DIRECTOR Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 12253 WEST GRIER ROAD, MARANA, AZ 85653-7782
- In care of
- % DOUGLAS GREENLAND
- Signed the 990
- DOUGLAS GREENLAND, GENERAL MANAGER
- Phone
- (520) 682-3233
- Return prepared by
- DeSpain Accounting Firm Inc
Mission
CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA
Program accomplishments
- CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA THAT PROVIDES WATER FOR AGRICULTURAL AND OTHER PURPOSES IN MARANA, ARIZONA.Expenses $3,314,365 · revenue $3,109,380
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
- 86-0079822
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1949
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $18,433,042
- Income (IRS master file)
- $2,475,417
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,475,417 | $3,314,365 | $18,433,042 | XML |
| 990 | December 2024 | $2,504,130 | $2,773,165 | $4,995,459 | XML |
| 990 | December 2023 | $2,853,109 | $2,396,950 | $580,491 | XML |
| 990 | December 2022 | $2,566,631 | $2,566,631 | $0 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about CORTARO WATER USERS ASSOCIATION
- What is the EIN of CORTARO WATER USERS ASSOCIATION?
- The employer identification number (EIN) of CORTARO WATER USERS ASSOCIATION is 86-0079822.
- Is CORTARO WATER USERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1949.
- Are donations to CORTARO WATER USERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CORTARO WATER USERS 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 CORTARO WATER USERS ASSOCIATION 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 CORTARO WATER USERS ASSOCIATION 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 CORTARO WATER USERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 8 received compensation from the organization, the highest $157,000 (DOUGLAS GREENLAND, GENERAL MANAGER).
- How much revenue does CORTARO WATER USERS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,475,417, expenses of $3,314,365 and total assets of $18,433,042 at year end.
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