Waterfall Community Water Users Association

Nonprofit profile at a glance

EIN
010598548
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025, Form 990-N 2019
Location
Cloudcroft, NM, USA
Phone
5756821318
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Utilities

Reported finances

Revenue
$121,494
Expenses
$96,194
Assets
$92,466
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Todd Cooper (President)

People named in this filing

  • Robert Cox (Treasurer)
  • Todd Cooper (President)
  • Terri Snoddy (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide water usage to community along with trash disposal

What it reported doing in 2025

To provider water usage and trash disposal

Operating model

Revenue model
Membership-supported. 78% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 82
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.5%; rating input score 84
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 20.8%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 11.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 22.7% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 84.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $96K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Total-asset coverage ratio scored 58/100.