Nonprofit · EIN 86-0079822
CORTARO WATER USERS ASSOCIATION
Also known as CORTARO-MARANA IRRIGATION DISTRICT
Tax-exempt · MARANA, AZ 85653
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,475,417 | $3,314,365 | -$838,948 | $18,433,042 | $272,138 | $18,160,904 |
| December 31, 2024 | 990 | $2,504,130 | $2,773,165 | -$269,035 | $4,995,459 | $251,437 | $4,744,022 |
| December 31, 2023 | 990 | $2,853,109 | $2,396,950 | $456,159 | $580,491 | $0 | $580,491 |
| December 31, 2022 | 990 | $2,566,631 | $2,566,631 | $0 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,475,417
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $157,000
- Other salaries and wages
- $361,393
- Salaries, compensation and benefits (total)
- $742,037
- Professional fundraising fees
- $0
- Legal fees
- $101,269
- Accounting fees
- $15,300
- Depreciation
- $777,369
- Program services (functional)
- $3,314,365
Balance sheet and other
- Total assets, start of year
- $4,995,459
- Total assets, end of year
- $18,433,042
- Total liabilities, end of year
- $272,138
- Net assets, end of year
- $18,160,904
- Land, buildings and equipment
- $14,255,830
- Net assets without donor restrictions
- $18,160,904
- Gross receipts
- $2,475,417
- Employees
- 13
- Volunteers
- 10
- Year formed
- 1961
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUGLAS GREENLAND | GENERAL MANAGER Officer | 40 | $157,000 |
| HERBERT KAI | PRESIDENT Officer | 0.5 | $17,400 |
| KADEN POST | DIRECTOR Trustee or director | 0.5 | $5,100 |
| JON POST | DIRECTOR Trustee or director | 0.5 | $3,150 |
| SUSAN ONG | DIRECTOR Trustee or director | 0.5 | $2,700 |
| JAMES M KAI | DIRECTOR Trustee or director | 0.5 | $2,450 |
| GEORGE C ALEXANDER | VICE PRESIDENT Trustee or director, Officer | 0.5 | $2,400 |
| ZANE KARTCHNER | DIRECTOR Trustee or director, Officer | 0.5 | $2,400 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUGLAS GREENLAND | GENERAL MANAGER Officer | 40 | $159,428 |
| JAMES M KAI | DIRECTOR Trustee or director | 0.5 | $0 |
| KADEN POST | DIRECTOR Trustee or director | 0.5 | $0 |
| GEORGE C ALEXANDER | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| ZANE KARTCHNER | DIRECTOR Trustee or director, Officer | 0.5 | $0 |
| HERBERT KAI | PRESIDENT Officer | 0.5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUGLAS GREENLAND | GENERAL MANAGER Officer | 40 | $141,033 |
| PATSY ALEXANDER | SECRETARY Trustee or director, Officer | 20 | $23,280 |
| HERBERT KAI | PRESIDENT Officer | 0.5 | $7,300 |
| Susan ONG | DIRECTOR Trustee or director | 0.5 | $2,700 |
| KADEN POST | DIRECTOR Trustee or director | 0.5 | $2,400 |
| JAMES M KAI | DIRECTOR Trustee or director | 0.5 | $2,400 |
| OK RIHL | DIRECTOR Trustee or director | 0.5 | $2,400 |
| GEORGE C ALEXANDER | VICE PRESIDENT Trustee or director, Officer | 0.5 | $2,400 |
| JON POST | DIRECTOR Trustee or director | 0.5 | $2,100 |
| ZANE KARTCHNER | DIRECTOR Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2022: 11 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| DOUGLAS GREENLAND | GENERAL MANAGER Officer | 40 | $143,745 | $8,535 |
| LAURIE HUGHES | SECRETARYTREASURER Officer | 40 | $75,300 | $4,939 |
| DANIEL K POST | PRESEDENTCHAIRMAN Trustee or director, Officer | 2.5 | $16,200 | $0 |
| PATSY ALEXANDER | DIRECTOR Trustee or director, Officer | 5 | $6,295 | $0 |
| JAMES M KAI | DIRECTOR Trustee or director | 0.5 | $2,700 | $0 |
| HERBERT KAI | DIRECTOR Trustee or director | 0.5 | $2,400 | $0 |
| JON POST | DIRECTOR Trustee or director | 0.5 | $2,400 | $0 |
| Susan ONG | DIRECTOR Trustee or director | 0.5 | $2,400 | $0 |
| GEORGE C ALEXANDER | VICE PRESIDENT Trustee or director, Officer | 0.5 | $2,400 | $0 |
| OK RIHL | DIRECTOR Trustee or director | 0.5 | $2,100 | $0 |
| KADEN POST | DIRECTOR Trustee or director | 0.5 | $1,800 | $0 |
Address and contacts
- Address (IRS master file)
- 12253 WEST GRIER ROAD, MARANA, AZ 85653-7782
- In care of
- % DOUGLAS GREENLAND
- Signed the 990
- DOUGLAS GREENLAND, GENERAL MANAGER
- Phone
- (520) 682-3233
- Return prepared by
- DeSpain Accounting Firm Inc
Mission
CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA
Program accomplishments
- CORTARO WATER USERS ASSOCIATION IS THE OPERATING AGENT FOR CORTARO MARANA IRRIGATION DISTRICT. A POLITICAL SUBDIVISION OF THE STATE OF ARIZONA THAT PROVIDES WATER FOR AGRICULTURAL AND OTHER PURPOSES IN MARANA, ARIZONA.Expenses $3,314,365 · revenue $3,109,380
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0079822
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1949
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $18,433,042
- Income (IRS master file)
- $2,475,417
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,475,417 | $3,314,365 | $18,433,042 | XML |
| 990 | December 2024 | $2,504,130 | $2,773,165 | $4,995,459 | XML |
| 990 | December 2023 | $2,853,109 | $2,396,950 | $580,491 | XML |
| 990 | December 2022 | $2,566,631 | $2,566,631 | $0 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 86-0079822).
Questions about CORTARO WATER USERS ASSOCIATION
- What is the EIN of CORTARO WATER USERS ASSOCIATION?
- The employer identification number (EIN) of CORTARO WATER USERS ASSOCIATION is 86-0079822.
- Is CORTARO WATER USERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1949.
- Are donations to CORTARO WATER USERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CORTARO WATER USERS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CORTARO WATER USERS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CORTARO WATER USERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of CORTARO WATER USERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 8 received compensation from the organization, the highest $157,000 (DOUGLAS GREENLAND, GENERAL MANAGER).
- How much revenue does CORTARO WATER USERS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,475,417, expenses of $3,314,365 and total assets of $18,433,042 at year end.
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