CASAS ADOBES MUTUAL DOMESTIC WATER CONSUMERS ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CASAS ADOBES MUTUAL DOMESTIC WATER CONSUMERS ASSOCIATION (EIN 47-5422291)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-07-18
IRS object ID: 202341999349301019
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-07-18T15:41:40-07:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	863938560	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MIKE MORONES & ASSOCIATES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	608 N BULLARD ST	AddressLine1Txt
City	SILVER CITY	CityNm
State Abbreviation	NM	StateAbbreviationCd
ZIP	88061	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	475422291	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CASAS ADOBES MUTUAL DOMESTIC WATER CONSUMERS ASSN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CASA	BusinessNameControlTxt
Phone	5755382750	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 571	AddressLine1Txt
City	MIMBRES	CityNm
State Abbreviation	NM	StateAbbreviationCd
ZIP	88049	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHNNY L COBURN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5755382750	PhoneNum
Signature	2023-05-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOHNNY	PersonFirstNm
Person Last	COBURN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MIKE MORONES CPA	PreparerPersonNm
PTIN	P00233142	PTIN
Phone	5755382750	PhoneNum
Preparation	2023-07-18	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	CAMDWCA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	JOHNNY COBURN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 571	AddressLine1Txt
City	MIMBRES	CityNm
State Abbreviation	NM	StateAbbreviationCd
ZIP	88049	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$88,129	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2016	FormationYr
Legal Domicile State	NM	LegalDomicileStateCd
Activity Or Mission	THE ASSOCIATION PROVIDES PURCHASED WATER TO ITS MEMBERS OUTSIDE CITY LIMITS. WATER DELIVERY SYSTEM INSTALLED & MAINTAINED TO PROVIDE WATER IN LIEU OF DRILLING PERSONAL WELLS.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	2	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,820	PYContributionsGrantsAmt
CY Contributions Grants	$5,553	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$19	PYInvestmentIncomeAmt
CY Investment Income	$23	CYInvestmentIncomeAmt
PY Other Revenue	$85,740	PYOtherRevenueAmt
CY Other Revenue	$82,553	CYOtherRevenueAmt
PY Total Revenue	$90,579	PYTotalRevenueAmt
CY Total Revenue	$88,129	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$38,654	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$38,544	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$40,741	PYOtherExpensesAmt
CY Other Expenses	$52,252	CYOtherExpensesAmt
PY Total Expenses	$79,395	PYTotalExpensesAmt
CY Total Expenses	$90,796	CYTotalExpensesAmt
PY Revenues Less Expenses	$11,184	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,667	CYRevenuesLessExpensesAmt
Total Assets BOY	$397,060	TotalAssetsBOYAmt
Total Assets EOY	$328,480	TotalAssetsEOYAmt
Total Liabilities BOY	$309,445	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$243,532	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$87,615	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$84,948	NetAssetsOrFundBalancesEOYAmt
Mission	THE ASSOCIATION PROVIDES PURCHASED WATER TO ITS MEMBERS OUTSIDE CITY LIMITS. WATER DELIVERY SYSTEM INSTALLED & MAINTAINED TO PROVIDE WATER IN LIEU OF DRILLING PERSONAL WELLS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$89,758	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$82,553	RevenueAmt
Desc	THE ASSOCIATION PROVIDES PURCHASED WATER TO ITS MEMBERS OUTSIDE CITY LIMITS. WATER DELIVERY SYSTEM INSTALLED & MAINTAINED TO PROVIDE WATER IN LIEU OF DRILLING PERSONAL WELLS.	Desc
Total Program Service Expenses	$89,758	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	2	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$5,553	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$82,553	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	THE ORGANIZATION	PersonNm
Phone	5755363322	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 571	AddressLine1Txt
City	MIMBRES	CityNm
State Abbreviation	NM	StateAbbreviationCd
ZIP	88049	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
GAETANO SIRAGUSA
PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
JOHNNY COBURN
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
ARTHUR FRANKLIN
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
NANCY KETCHUM
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
JOSIE ROSS
MEMBER AT LARGE	5.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$5,553	MembershipDuesAmt
Total Contributions	$5,553	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$82,553	GrossSalesOfInventoryAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$82,553	TotalRevenueColumnAmt
Related Or Exempt Func Income	$82,553	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$88,129	TotalRevenueColumnAmt
Related Or Exempt Func Income	$82,576	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$35,120	TotalAmt
Program Services	$35,120	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,424	TotalAmt
Program Services	$3,424	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,166	TotalAmt
Program Services	$1,166	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,550	TotalAmt
Program Services	$5,550	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,468	TotalAmt
Program Services	$6,468	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$35,201	TotalAmt
Program Services	$35,201	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,314	TotalAmt
Program Services	$2,314	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
TRAINING	$1,038	$0	$1,038	$0
DUES & SUBSCRIPTIONS	$515	$515	$0	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$90,796	TotalAmt
Program Services	$89,758	ProgramServicesAmt
Management And General	$1,038	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$56,462	BOYAmt
EOY	$50,036	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$340,598	BOYAmt
EOY	$278,444	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$397,060	BOYAmt
EOY	$328,480	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,762	BOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$305,683	BOYAmt
EOY	$243,532	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$309,445	BOYAmt
EOY	$243,532	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$87,615	BOYAmt
EOY	$84,948	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$87,615	BOYAmt
EOY	$84,948	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$397,060	BOYAmt
EOY	$328,480	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,667	ReconcilationRevenueExpnssAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	THE ENTIRE FORM IS MADE AVAILABLE TO ALL BOARD MEMBERS. HOWEVER, IT IS ONLY REVIEWED BY THE PRESIDENT, SECRETARY, AND TREASURER.
Pt VI, Line 12c	THE BOARD ANNUALLY REVIEWS AND MONITORS COMPLIANCE WITH POLICY THROUGH UPDATING FORMS REQUIRED FROM BOARD MEMBERS. ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO UPDATE AND SIGN A CONFLICT OF INTEREST STATEMENT.
Pt XII, Line 1	MODIFIED CASH