Nonprofit · EIN 85-0201920
CUMBERLAND COOPERATIVE WATER USERS ASSN
Tax-exempt · ROSWELL, NM 88202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $133,242 | $185,293 | -$52,051 | $770,934 | $91,428 | $679,506 |
| December 31, 2023 | 990 | $133,283 | $177,893 | -$44,610 | $824,476 | $92,917 | $731,559 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $133,191
- Investment income
- $0
- Other revenue
- $51
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $27,000
- Other salaries and wages
- $34,523
- Salaries, compensation and benefits (total)
- $61,523
- Professional fundraising fees
- $0
- Accounting fees
- $215
- Depreciation
- $52,859
Balance sheet and other
- Total assets, start of year
- $824,476
- Total assets, end of year
- $770,934
- Total liabilities, end of year
- $91,428
- Net assets, end of year
- $679,506
- Land, buildings and equipment
- $726,699
- Net assets without donor restrictions
- $15,790
- Net assets with donor restrictions
- $663,716
- Gross receipts
- $133,242
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1966
- State of legal domicile
- NM
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PENNY POLAK | PRESIDENT Trustee or director, Officer | 40 | $0 |
| LIZ SIGALA | SECRETARY Trustee or director, Officer | 1 | $0 |
| MICHAEL BRISCO | TREASURER Trustee or director | 40 | $0 |
| MANUEL PRIETO | DIRECTOR Trustee or director | 1 | $0 |
| ALBERT SIGALA | VICE PRESIDENT Trustee or director, Officer | 20 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PENNY POLAK | PRESIDENT Trustee or director, Officer | 40 | $0 |
| LIZ SIGALA | SECRETARY Trustee or director, Officer | 1 | $0 |
| MICHAEL BRISCO | TREASURER Trustee or director | 40 | $0 |
| MANUEL PRIETO | DIRECTOR Trustee or director | 1 | $0 |
| ALBERT SIGALA | VICE PRESIDENT Trustee or director, Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1141, ROSWELL, NM 88202-1141
- Principal officer (990 for 2024)
- PENNY POLAK, PO BOX 1141, ROSWELL, NM 882021141
- Signed the 990
- PENNY POLAK, PRESIDENT
- Phone
- (575) 623-1350
- Return prepared by
- RYANBREEDYK & ASSOCIATES LLC
Mission
TO CONSTRUCT, MAINTAIN AND OPERATE A WATER SYSTEM TO SUPPLY AND DISTRIBUTE WATER FOR DOMESTIC USE TO ITS 222 MEMBERS LOCATED IN CHAVES COUNTY, NEW MEXICO.
Program accomplishments
- TO DISTRIBUTE WATER FOR DOMESTIC USE TO ITS 222 MEMBERS LOCATED IN CHAVES COUNTY, NEW MEXICO.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-0201920
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $770,934
- Income (IRS master file)
- $133,242
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $133,242 | $185,293 | $770,934 | IRS |
| 990 | December 2023 | $133,283 | $177,893 | $824,476 | XML |
| 990 | December 2022 | $138,048 | $181,936 | $871,420 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-0201920).
Questions about CUMBERLAND COOPERATIVE WATER USERS ASSN
- What is the EIN of CUMBERLAND COOPERATIVE WATER USERS ASSN?
- The employer identification number (EIN) of CUMBERLAND COOPERATIVE WATER USERS ASSN is 85-0201920.
- Is CUMBERLAND COOPERATIVE WATER USERS ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1969.
- Are donations to CUMBERLAND COOPERATIVE WATER USERS ASSN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CUMBERLAND COOPERATIVE WATER USERS ASSN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CUMBERLAND COOPERATIVE WATER USERS ASSN due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CUMBERLAND COOPERATIVE WATER USERS ASSN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CUMBERLAND COOPERATIVE WATER USERS ASSN?
- The 990 for the year ended December 31, 2024 names PENNY POLAK.
- Who are the officers and directors of CUMBERLAND COOPERATIVE WATER USERS ASSN?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does CUMBERLAND COOPERATIVE WATER USERS ASSN have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $133,242, expenses of $185,293 and total assets of $770,934 at year end.
Other nonprofits in ROSWELL
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- BOY SCOUTS OF AMERICA EIN 85-6077800 · last filed 990 for 2025
- CHAVES COUNTY CASA PROGRAM EIN 85-0375943 · last filed 990 for 2025
- SOUTHEASTERN NEW MEXICO ECONOMIC DEVELOPMENT DISTRICT EIN 85-0214427 · last filed 990 for 2025
- NEW MEXICO MILITARY INSTITUTE FOUNDATION INC EIN 85-6010718 · last filed 990 for 2025
- ASSURANCE HOME INC EIN 85-0259624 · last filed 990 for 2025
- SLAYTON FOUNDATION EIN 85-0484361 · last filed 990-PF for 2024
- ALIANZA OF NEW MEXICO EIN 85-0442263 · last filed 990 for 2025