{"success":true,"data":{"_id":850201920,"filings":[{"Organization":{"value":null,"Person":["HAROLD HOBSON","LIZ SIGALA","PENNY POLAK","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[18000,0,0,0,0],"Direct compensation":[18000,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2019,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HAROLD HOBSON","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":125616,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":125550,"Total revenue":125550,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":66,"Other total":66,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":184354,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":70128,"Current officers":18000,"Disqualified persons":0,"Other salaries and wages":52128,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":114226,"Management services":0,"Legal":0,"Accounting":1671,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3343,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":895,"Interest":7647,"Payments to affiliates":0,"Depreciation and depletion":51608,"Insurance":6009,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":37963,"TAXES & LICENSES":15521,"UTILITIES":12912,"REPAIRS":5269,"FUEL":4261},"All other expenses":5090},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1023517,"Non-interest bearing cash":18383,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2495,"Land, building, equipment":976248,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":105484,"Sum of Total Liabilities":0,"Accounts payable, accrued":19432,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":73961,"Unsecured notes loans payable":0,"Other liabilities":12091},"Fund balance":{"value":918033,"Net assets without donor restriction":15790,"Net assets with donor restriction":902243,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.46759966883199594,"percentile":0.0788425328006988},"Liabilities to Assets Ratio":{"score":0.10306033021434916,"percentile":0.3225610135800588},"Operating Reserve Ratio":{"score":5.551910997320372,"percentile":0.8219602086309549},"Officer Compensation Ratio":{"score":0.09763823947405535,"percentile":0.5599060729741491},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0077982966857172206,"percentile":0.33811012833402065},"Asset Growth":{"score":-0.05276301980403649,"percentile":0.1602794304293424},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45323092659158315,"percentile":0.21770932346582253}},"source_xml":"202010669349300026_public.xml"},{"Organization":{"value":null,"Person":["HAROLD HOBSON","VICTORIA DUTCHOVER","FLOY HOBSON","MANUEL PRIETO","JOHN REDMON"],"Title":["PRESIDENT","SECRETARY/TREASURER","DIRECTOR","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[0,0,30000,0,0],"Direct compensation":[0,0,30000,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 225 member located in chaves county, nm.","year":2014,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HAROLD HOBSON","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":225,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":131679,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":128519,"Total revenue":128519,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3160,"Other total":3160,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":194448,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":51000,"Current officers":30000,"Disqualified persons":0,"Other salaries and wages":21000,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":143448,"Management services":0,"Legal":0,"Accounting":1499,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1605,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":4316,"Payments to affiliates":0,"Depreciation and depletion":72544,"Insurance":8476,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":43705,"REPAIRS":17491,"UTILITIES":14523,"FUEL":6470,"TAXES & LICESNES":5221},"All other expenses":11303},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1347911,"Non-interest bearing cash":43671,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2037,"Land, building, equipment":1275812,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":99716,"Sum of Total Liabilities":0,"Accounts payable, accrued":25972,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":62367,"Unsecured notes loans payable":0,"Other liabilities":11377},"Fund balance":{"value":1248195,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":15790,"Temporarily restricted net assets":1232405,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.47668193105962225,"percentile":0.0775536773446969},"Liabilities to Assets Ratio":{"score":0.0739781780844581,"percentile":0.3540795073357226},"Operating Reserve Ratio":{"score":6.931986957952769,"percentile":0.851874568408808},"Officer Compensation Ratio":{"score":0.15428289311281165,"percentile":0.4024796500397793},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":45.0,"percentile":0.9991955484484425},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48138771894639865,"percentile":0.27775172421792493}},"source_xml":"201512159349300641_public.xml"},{"Organization":{"value":null,"Person":["PENNY POLAK","LIZ SIGALA","MICHAEL BRISCO","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[26000,0,0,0,0],"Direct compensation":[26000,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2021,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENNY POLAK","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":135755,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":135681,"Total revenue":135681,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":74,"Other total":74,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":180510,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":64788,"Current officers":9000,"Disqualified persons":0,"Other salaries and wages":55788,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":115722,"Management services":0,"Legal":0,"Accounting":1698,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3604,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":4333,"Payments to affiliates":0,"Depreciation and depletion":51075,"Insurance":6752,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":42340,"TAXES & LICENSES":14874,"UTILITIES":14734,"REPAIRS":9126,"FUEL":3606},"All other expenses":5920},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":915491,"Non-interest bearing cash":17330,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2495,"Land, building, equipment":869275,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":99087,"Sum of Total Liabilities":0,"Accounts payable, accrued":19433,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":67451,"Unsecured notes loans payable":0,"Other liabilities":12203},"Fund balance":{"value":816404,"Net assets without donor restriction":15790,"Net assets with donor restriction":800614,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3296747817759935,"percentile":0.1050604696170261},"Liabilities to Assets Ratio":{"score":0.10823372376134774,"percentile":0.3177011895456326},"Operating Reserve Ratio":{"score":5.071691319040497,"percentile":0.8083511796775391},"Officer Compensation Ratio":{"score":0.14403634147692648,"percentile":0.4262690917473445},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0011261009453533584,"percentile":0.3644743299762504},"Asset Growth":{"score":-0.053972861149685004,"percentile":0.1581946643333136},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4511462973894503,"percentile":0.21355544165316936}},"source_xml":"202241369349311289_public.xml"},{"Organization":{"value":null,"Person":["HAROLD HOBSON","LIZ SIGALA","FLOY HOBSON","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[18000,0,0,0,0],"Direct compensation":[18000,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2017,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HAROLD HOBSON","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":136894,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":136858,"Total revenue":136858,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":36,"Other total":36,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":198774,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":70002,"Current officers":18000,"Disqualified persons":0,"Other salaries and wages":52002,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":128772,"Management services":0,"Legal":0,"Accounting":1241,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3278,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":3028,"Payments to affiliates":0,"Depreciation and depletion":60225,"Insurance":9554,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":46340,"UTILITIES":16442,"TAXES & LICENSES":15550,"REPAIRS":10166,"FUEL":4182},"All other expenses":5106},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1146048,"Non-interest bearing cash":26791,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2425,"Land, building, equipment":1090441,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":79517,"Sum of Total Liabilities":0,"Accounts payable, accrued":19832,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":47690,"Unsecured notes loans payable":0,"Other liabilities":11995},"Fund balance":{"value":1066531,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":15790,"Temporarily restricted net assets":1050741,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.45202857685508496,"percentile":0.08112228250513229},"Liabilities to Assets Ratio":{"score":0.0693836558329145,"percentile":0.3599076090608014},"Operating Reserve Ratio":{"score":5.765583023936732,"percentile":0.8273697880406018},"Officer Compensation Ratio":{"score":0.09055510278004165,"percentile":0.5847733898171812},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.006033573098658,"percentile":0.3447775397126028},"Asset Growth":{"score":-0.05054226037450352,"percentile":0.1641910302910682},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45879606402371936,"percentile":0.22895446208820405}},"source_xml":"201820519349300137_public.xml"},{"Organization":{"value":null,"Person":["HAROLD HOBSON","LIZ SIGALA","FLOY HOBSON","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[0,0,30000,0,0],"Direct compensation":[0,0,30000,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 225 member located in chaves county, nm.","year":2015,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HAROLD HOBSON","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":225,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":125019,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":124969,"Total revenue":124969,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":50,"Other total":50,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":186047,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":57000,"Current officers":30000,"Disqualified persons":0,"Other salaries and wages":27000,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":129047,"Management services":0,"Legal":0,"Accounting":5293,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":5821,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":2977,"Payments to affiliates":0,"Depreciation and depletion":62616,"Insurance":6972,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39009,"UTILITIES":14504,"REPAIRS":11973,"TAXES & LICENSES":7969,"FUEL":4563},"All other expenses":6359},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1278417,"Non-interest bearing cash":37035,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2037,"Land, building, equipment":1212954,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":91492,"Sum of Total Liabilities":0,"Accounts payable, accrued":21932,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":57132,"Unsecured notes loans payable":0,"Other liabilities":12428},"Fund balance":{"value":1186925,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":15790,"Temporarily restricted net assets":1171135,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.488149801230213,"percentile":0.07601373556330056},"Liabilities to Assets Ratio":{"score":0.07156663279665398,"percentile":0.35709577325382275},"Operating Reserve Ratio":{"score":6.871473337382489,"percentile":0.8507612475418121},"Officer Compensation Ratio":{"score":0.16124957671986112,"percentile":0.38718573981451954},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0669203738280331,"percentile":0.1886668844809036},"Asset Growth":{"score":-0.04614296263659888,"percentile":0.17268765768566852},"Independent Voting Board Pct":{"score":45.0,"percentile":0.9991955484484425},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.431696207263657,"percentile":0.1761609060745947}},"source_xml":"201612159349300421_public.xml"},{"Organization":{"value":null,"Person":["PENNY POLAK","LIZ SIGALA","MICHAEL BRISCO","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2024,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENNY POLAK","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":133242,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":133191,"Total revenue":133191,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":51,"Other total":51,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":185293,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":61523,"Current officers":27000,"Disqualified persons":0,"Other salaries and wages":34523,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":123770,"Management services":0,"Legal":0,"Accounting":215,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":5274,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":6358,"Payments to affiliates":0,"Depreciation and depletion":52859,"Insurance":3144,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50028,"UTILITIES":19044,"TAXES & LICENSES":14913,"REPAIRS":12352,"FUEL":3719},"All other expenses":5892},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":770934,"Non-interest bearing cash":15349,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2495,"Land, building, equipment":726699,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":91428,"Sum of Total Liabilities":0,"Accounts payable, accrued":19432,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":65076,"Unsecured notes loans payable":0,"Other liabilities":6920},"Fund balance":{"value":679506,"Net assets without donor restriction":15790,"Net assets with donor restriction":663716,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.390650095315291,"percentile":0.09156885950762216},"Liabilities to Assets Ratio":{"score":0.11859380958681288,"percentile":0.3084412019671175},"Operating Reserve Ratio":{"score":4.160621286287124,"percentile":0.7757053541457712},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.00023528973479905766,"percentile":0.36827600031468277},"Asset Growth":{"score":-0.05423912609497675,"percentile":0.15773038613871657},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4476872944928173,"percentile":0.2066823681306012}},"source_xml":"202543189349305529_public.xml"},{"Organization":{"value":null,"Person":["PENNY POLAK","LIZ SIGALA","MICHAEL BRISCO","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[27500,0,0,0,0],"Direct compensation":[27500,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2022,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENNY POLAK","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":138048,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":138009,"Total revenue":138009,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":39,"Other total":39,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":181936,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":55947,"Current officers":27500,"Disqualified persons":0,"Other salaries and wages":28447,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":125989,"Management services":0,"Legal":0,"Accounting":1602,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3179,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":4049,"Payments to affiliates":0,"Depreciation and depletion":55800,"Insurance":6233,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":48679,"UTILITIES":18142,"TAXES & LICENSES":16084,"REPAIRS":10166,"FUEL":4287},"All other expenses":6447},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":871420,"Non-interest bearing cash":20065,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2495,"Land, building, equipment":822469,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":95249,"Sum of Total Liabilities":0,"Accounts payable, accrued":19432,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":63853,"Unsecured notes loans payable":0,"Other liabilities":11964},"Fund balance":{"value":776171,"Net assets without donor restriction":15790,"Net assets with donor restriction":760381,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.31791840519239684,"percentile":0.108126290715166},"Liabilities to Assets Ratio":{"score":0.10930320626104519,"percentile":0.3167204166277471},"Operating Reserve Ratio":{"score":4.789706270336822,"percentile":0.7994114697714894},"Officer Compensation Ratio":{"score":0.15115205346935187,"percentile":0.40958034174551305},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0007574783533455673,"percentile":0.37323029432078775},"Asset Growth":{"score":-0.05389914135907311,"percentile":0.15832166796987912},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45094159595548017,"percentile":0.21313947351632864}},"source_xml":"202322629349301027_public.xml"},{"Organization":{"value":null,"Person":["HAROLD HOBSON","LIZ SIGALA","FLOY HOBSON","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[18000,0,0,0,0],"Direct compensation":[18000,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2018,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HAROLD HOBSON","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":137008,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":136922,"Total revenue":136922,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":86,"Other total":86,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":221665,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":70107,"Current officers":18000,"Disqualified persons":0,"Other salaries and wages":52107,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":151558,"Management services":0,"Legal":0,"Accounting":1294,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":4240,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":3653,"Payments to affiliates":0,"Depreciation and depletion":57481,"Insurance":6781,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":68257,"REPAIRS":29841,"TAXES & LICENSES":14799,"UTILITIES":13580,"FILING FEE AND DUES":10037},"All other expenses":9852},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1085536,"Non-interest bearing cash":25830,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2495,"Land, building, equipment":1030820,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":105802,"Sum of Total Liabilities":0,"Accounts payable, accrued":19832,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":73961,"Unsecured notes loans payable":0,"Other liabilities":12009},"Fund balance":{"value":979734,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":15790,"Temporarily restricted net assets":963944,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.6178982249211725,"percentile":0.062189313790447676},"Liabilities to Assets Ratio":{"score":0.09746521534062436,"percentile":0.3280533828881755},"Operating Reserve Ratio":{"score":4.897191708208332,"percentile":0.8029284643346276},"Officer Compensation Ratio":{"score":0.08120361807231634,"percentile":0.619665384970406},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0006533619548584038,"percentile":0.36647413343949675},"Asset Growth":{"score":-0.05167963788306904,"percentile":0.16213878609755955},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4559498043299752,"percentile":0.22313410792733276}},"source_xml":"201910439349300856_public.xml"},{"Organization":{"value":null,"Person":["HAROLD HOBSON","LIZ SIGALA","PENNY POLAK","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[18000,0,0,0,0],"Direct compensation":[18000,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2020,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HAROLD HOBSON","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":137199,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":137169,"Total revenue":137169,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":30,"Other total":30,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":189496,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":70028,"Current officers":18000,"Disqualified persons":0,"Other salaries and wages":52028,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":119468,"Management services":0,"Legal":0,"Accounting":2275,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2900,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":4612,"Payments to affiliates":0,"Depreciation and depletion":51499,"Insurance":6298,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44016,"TAXES & LICENSES":16307,"UTILITIES":13651,"REPAIRS":10082,"FUEL":3976},"All other expenses":7868},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":965159,"Non-interest bearing cash":14303,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2495,"Land, building, equipment":921970,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":102380,"Sum of Total Liabilities":0,"Accounts payable, accrued":19433,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":70925,"Unsecured notes loans payable":0,"Other liabilities":12022},"Fund balance":{"value":862779,"Net assets without donor restriction":15790,"Net assets with donor restriction":846989,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3811762476402889,"percentile":0.09345852867081787},"Liabilities to Assets Ratio":{"score":0.10607578647663235,"percentile":0.31972582603694},"Operating Reserve Ratio":{"score":5.093294845273779,"percentile":0.8090130286227945},"Officer Compensation Ratio":{"score":0.0949888124287584,"percentile":0.569059464813262},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.002882744543424006,"percentile":0.35721562853545685},"Asset Growth":{"score":-0.05363444083048866,"percentile":0.15879996422590723},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45737519821764894,"percentile":0.22601808701453469}},"source_xml":"202130569349300818_public.xml"},{"Organization":{"value":null,"Person":["HAROLD HOBSON","VICTORIA DUTCHOVER","FLOY HOBSON","MANUEL PRIETO","JOHN REDMON"],"Title":["PRESIDENT","SECRETARY/TREASURER","DIRECTOR","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[0,0,30000,0,750],"Direct compensation":[0,0,30000,0,750],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 225 member located in chaves county, nm.","year":2013,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HAROLD HOBSON","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":225,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":142844,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":142824,"Total revenue":142824,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20,"Other total":20,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":198330,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":56406,"Current officers":30750,"Disqualified persons":0,"Other salaries and wages":21187,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4469},"Other expenses":{"value":141924,"Management services":0,"Legal":0,"Accounting":5552,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":4241,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":134,"Interest":4376,"Payments to affiliates":0,"Depreciation and depletion":63958,"Insurance":6969,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":45338,"REPAIRS":17595,"UTILITIES":14291,"GROSS RECEIPTS TAX":7703,"MISCELLANEOUS":5749},"All other expenses":11356},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1402347,"Non-interest bearing cash":53890,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2037,"Land, building, equipment":1320029,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":100715,"Sum of Total Liabilities":0,"Accounts payable, accrued":24597,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":66396,"Unsecured notes loans payable":0,"Other liabilities":9722},"Fund balance":{"value":1301632,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":15790,"Temporarily restricted net assets":1285842,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.388437736271737,"percentile":0.09200989100774679},"Liabilities to Assets Ratio":{"score":0.07181888648102075,"percentile":0.3567727409038843},"Operating Reserve Ratio":{"score":7.070775979428226,"percentile":0.8543382632154056},"Officer Compensation Ratio":{"score":0.15504462259869914,"percentile":0.40081766132840907},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":45.0,"percentile":0.9991955484484425},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48488500108464777,"percentile":0.28569571570817676}},"source_xml":"201432279349302973_public.xml"},{"Organization":{"value":null,"Person":["PENNY POLAK","LIZ SIGALA","MICHAEL BRISCO","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2023,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENNY POLAK","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":133283,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":133227,"Total revenue":133227,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":56,"Other total":56,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":177893,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":56581,"Current officers":27500,"Disqualified persons":0,"Other salaries and wages":29081,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":121312,"Management services":0,"Legal":0,"Accounting":1785,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3987,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":5388,"Payments to affiliates":0,"Depreciation and depletion":52300,"Insurance":6670,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":45421,"UTILITIES":15973,"TAXES & LICENSES":14675,"REPAIRS":10871,"FUEL":3902},"All other expenses":5761},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":824476,"Non-interest bearing cash":25421,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2495,"Land, building, equipment":770169,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":92917,"Sum of Total Liabilities":0,"Accounts payable, accrued":19432,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":68550,"Unsecured notes loans payable":0,"Other liabilities":4935},"Fund balance":{"value":731559,"Net assets without donor restriction":15790,"Net assets with donor restriction":715769,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.33470134975953425,"percentile":0.10380096191334302},"Liabilities to Assets Ratio":{"score":0.11269824712908562,"percentile":0.31366011015464584},"Operating Reserve Ratio":{"score":4.634673652139207,"percentile":0.7940481692651901},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.00013909776469824507,"percentile":0.37053841271654386},"Asset Growth":{"score":-0.05387672759299924,"percentile":0.15836147926434335},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45198789339233153,"percentile":0.2152107148592418}},"source_xml":"202443209349307929_public.xml"},{"Organization":{"value":null,"Person":["HAROLD HOBSON","LIZ SIGALA","FLOY HOBSON","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[3000,0,15000,0,0],"Direct compensation":[3000,0,15000,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2016,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HAROLD HOBSON","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":135471,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":135471,"Total revenue":135471,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":193180,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":66002,"Current officers":18000,"Disqualified persons":0,"Other salaries and wages":48002,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":127178,"Management services":0,"Legal":0,"Accounting":2607,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1869,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":3346,"Payments to affiliates":0,"Depreciation and depletion":61520,"Insurance":3702,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":48782,"TAXES & LICENSES":15636,"REPAIRS":15133,"UTILITIES":14430,"FUEL":3583},"All other expenses":5352},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1214643,"Non-interest bearing cash":31988,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":4906,"Land, building, equipment":1151358,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":85502,"Sum of Total Liabilities":0,"Accounts payable, accrued":20832,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":52753,"Unsecured notes loans payable":0,"Other liabilities":11917},"Fund balance":{"value":1129141,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":15790,"Temporarily restricted net assets":1113351,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.4259878497981118,"percentile":0.085212217876898},"Liabilities to Assets Ratio":{"score":0.0703926997479918,"percentile":0.3586197812966523},"Operating Reserve Ratio":{"score":6.2876229423335745,"percentile":0.8393418776179662},"Officer Compensation Ratio":{"score":0.09317734755150636,"percentile":0.575403641528131},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.021516486515280937,"percentile":0.2917386531521052},"Asset Growth":{"score":-0.04825997583972591,"percentile":0.16849261262180645},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4546100442408071,"percentile":0.22045251333747834}},"source_xml":"201730569349300403_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["PENNY POLAK","LIZ SIGALA","MICHAEL BRISCO","MANUEL PRIETO","ALBERT SIGALA"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDENT"],"Hours":[40.0,1.0,40.0,1.0,20.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide and distribute water for domestic use to its 222 member located in chaves county, nm.","year":2024,"name":"CUMBERLAND COOPERATIVE WATER USERS ASSOCIATION","phone":5756231350,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENNY POLAK","year_formation":1966,"state_legal_domicile":"NM","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 1141, ROSWELL, NM, 882021141, USA","city":"ROSWELL","state":"NM","country":"USA","zip_code":882021141},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":133242,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":133191,"Total revenue":133191,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":51,"Other total":51,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":185293,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":61523,"Current officers":27000,"Disqualified persons":0,"Other salaries and wages":34523,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":123770,"Management services":0,"Legal":0,"Accounting":215,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":5274,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":6358,"Payments to affiliates":0,"Depreciation and depletion":52859,"Insurance":3144,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50028,"UTILITIES":19044,"TAXES & LICENSES":14913,"REPAIRS":12352,"FUEL":3719},"All other expenses":5892},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":770934,"Non-interest bearing cash":15349,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4601,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21790,"Prepaid expenses deferred charges":2495,"Land, building, equipment":726699,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":91428,"Sum of Total Liabilities":0,"Accounts payable, accrued":19432,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":65076,"Unsecured notes loans payable":0,"Other liabilities":6920},"Fund balance":{"value":679506,"Net assets without donor restriction":15790,"Net assets with donor restriction":663716,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.390650095315291,"percentile":0.09156885950762216},"Liabilities to Assets Ratio":{"score":0.11859380958681288,"percentile":0.3084412019671175},"Operating Reserve Ratio":{"score":4.160621286287124,"percentile":0.7757053541457712},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.00023528973479905766,"percentile":0.36827600031468277},"Asset Growth":{"score":-0.05423912609497675,"percentile":0.15773038613871657},"Independent Voting Board Pct":{"score":44.4,"percentile":0.9991838484848389},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4476872944928173,"percentile":0.2066823681306012}},"source_xml":"202543189349305529_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}