Yuma County Water Users' Association FY2020 filing

Tax-deductible

Yuma, AZ501(c)(4)Since 1902Public & Societal Benefit EIN 86-0069710Revenue $9.8M in FY2020

On file with the IRSPo Box 5775, 85366-2488 · Yuma, AZTax-exempt since Jul 2001

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Promotion of social welfare.

501(c)(4) social-welfare organization; the IRS lists gifts to it as tax-deductible.
81¢ of each $1 spent went to programs.
$339K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.3M a year · 12% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$339K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
15 mo
of spending, in cash
Looks good: 15.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4.9M
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.8M
Spent
$8.5M
To programs
81%
Net assets
$35.2M
By yearFY2020–FY2025
Revenue
$9.8M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$9.8M
FY2021$9.6M
FY2022$10.1M
FY2023$12.6M
FY2024$13.0M
FY2025$14.3M
Expenses
$8.5M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$8.5M
FY2021$8.8M
FY2022$9.5M
FY2023$10.9M
FY2024$11.0M
FY2025$12.7M
Net assets
$35.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$35.2M
FY2021$36.0M
FY2022$36.5M
FY2023$38.2M
FY2024$40.2M
FY2025$41.8M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $6.8M Management & general 19% · $1.6M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $339K paid to officers and key staff.

Part VII, Section A · reportable compensation
Manager
$208,743Pt VII · Sec A
Sec/Treasurer
$122,336Pt VII · Sec A
$8,400Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Tom Davis’s $238K as Manager is at the 33rd percentile of top reported officer pay among 232 $10–100M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Tom Davis$238,395$226,947$226,471$213,403$212,470$208,743
Perla Garcia$153,332$58,860————
Tamara R Stover—$122,365$136,035$128,395$124,499$122,336
Hank Auza$41,077$18,000$17,631$5,977——
James W Cuming———$2,619$8,400$8,400

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Yuma County Water Users' Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Yuma County Water Users' Association is a membership association based in Yuma, AZ, formed in 1902.

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Provided by the organization

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1 program · $6.8M · in their own filed words · FY2020
01

The yuma county water users' association has continued to provide and improve the water supply for a particular geographic area. These activities have improved the living conditions for the landowners, as well as for the people who live and work in the area.

$6.8Mprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$9.8M
Ln 12
Fees for servicesLn 2g$8.7M
Other incomeLn 4–11$867K
Investment incomeLn 3$152K
Money outPt IX
$8.5M
Ln 25
Programscol B$6.8M
Managementcol C$1.6M
Owns and owesPt X
$35.2M
net assets · Ln 32
Cash and savingsLn 1–2$10.6M
Total assetsLn 16$40.1M
LiabilitiesLn 26$4.9M
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$8.7M
Investment incomeLn 3$152K
Other incomeLn 4–11$867K
Total revenueLn 12$9.8M
Assets in detailPt X, end of year
SavingsLn 2$10.6M
Cash and savings togetherLn 1–2$10.6M
Land, buildings, equipmentLn 10c$19.2M
Other assetsLn 15$7.3M
Total assetsLn 16$40.1M
LiabilitiesLn 26$4.9M
Net assetsLn 32$35.2M
OperationsPt I, VI
EmployeesI 574
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$9.6M$10.6M
Land, buildings, equipmentLn 10c$19.2M$19.2M
Total assetsLn 16$38.8M$40.1M
LiabilitiesLn 26$4.9M$4.9M
Net assetsLn 32$34.0M$35.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$339K$272K$67K
Other salaries and wagesLn 7$3.7M$3.0M$740K
Pension plan contributionsLn 8$191K$174K$17K
Other employee benefitsLn 9$789K$753K$36K
Payroll taxesLn 10$296K$238K$59K
Legal feesLn 11b$18K$18K
Accounting feesLn 11c$33K$33K
TravelLn 17$13K$10K$3K
InsuranceLn 23$160K$128K$32K
Other expenses (24a–d)Ln 24$2.2M$1.7M$493K
All other expensesLn 24e$656K$540K$115K
Total functional expensesLn 25$8.5M$6.8M$1.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $14.3M$12.7M$1.7M$41.8M 990 PDF
FY2024 $13.0M$11.0M$2.0M$40.2M 990 PDF
FY2023 $12.6M$10.9M$1.7M$38.2M 990 PDF
FY2022 $10.1M$9.5M$572K$36.5M 990 PDF
FY2021 $9.6M$8.8M$763K$36.0M 990 PDF
FY2020 Viewing $9.8M$8.5M$1.3M$35.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $9,762,395 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $8,082,411$8,742,901
I-10 Investment incomePrior year $283,878$152,196
I-11 Other revenuePrior year $1,038,874$867,298
I-12 Total revenuePrior year $9,405,163$9,762,395
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,187,771$5,359,608
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,504,226$3,092,065
I-18 Total expensesPrior year $8,691,997$8,451,673
I-19 Revenue less expensesPrior year $713,166$1,310,722
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $9,762,395 across 3 lines filed
Lines not itemized here account for $8,742,901 of total revenue; see the IRS return.
VIII-3 Investment incomeRelated to mission $152,196$152,196
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $867,298$867,298
VIII-12 Total revenueRelated to mission $9,762,395 · Unrelated business $0 · Excluded from tax $0$9,762,395
Part IX · Statement of functional expenses $8,451,673 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $272,364 · Management $67,115$339,479
IX-7 Other salaries and wagesPrograms $3,003,689 · Management $740,159$3,743,848
IX-8 Pension plan contributionsPrograms $174,476 · Management $16,554$191,030
IX-9 Other employee benefitsPrograms $753,125 · Management $36,014$789,139
IX-10 Payroll taxesPrograms $237,571 · Management $58,541$296,112
IX-11b Legal feesManagement $18,288$18,288
IX-11c Accounting feesManagement $33,406$33,406
IX-17 TravelPrograms $10,462 · Management $2,578$13,040
IX-23 InsurancePrograms $128,136 · Management $31,575$159,711
IX-24 Other expenses (24a–d)Programs $1,718,597 · Management $493,249$2,211,846
IX-24e All other expensesPrograms $540,366 · Management $115,408$655,774
IX-25 Total functional expensesPrograms $6,838,786 · Management $1,612,887 · Fundraising $0$8,451,673
Part X · Balance sheet $40,111,830 assets, 14 lines filed
Asset lines not itemized here account for $4,647; see the IRS return.
X-2 Savings and temporary cash investmentsStart of year $9,633,407$10,632,493
X-4 Accounts receivableStart of year $1,702,322$2,202,305
X-8 Inventories for sale or useStart of year $624,239$582,734
X-9 Prepaid expenses and deferred chargesStart of year $179,787$163,967
X-10c Land, buildings and equipment, netStart of year $19,228,455$19,208,105
X-15 Other assetsStart of year $7,437,460$7,317,579
X-16 Total assetsStart of year $38,811,598$40,111,830
X-17 Accounts payable and accrued expensesStart of year $510,891$490,815
X-25 Other liabilitiesStart of year $4,177,987$4,354,881
X-26 Total liabilitiesStart of year $4,861,343$4,881,802
X-27 Net assets without donor restrictionsStart of year $14,386,983$15,547,276
X-28 Net assets with donor restrictionsStart of year $19,563,272$19,682,752
X-32 Total net assets or fund balancesStart of year $33,950,255$35,230,028
X-33 Total liabilities and net assetsStart of year $38,811,598$40,111,830
Part XI · Reconciliation of net assets $35,230,028 net assets at year end
XI-1 Total revenue$9,762,395
XI-2 Total expenses$8,451,673
XI-3 Revenue less expenses$1,310,722
XI-4 Net assets at start of year$33,950,255
XI-9 Other changes in net assets−$30,949
XI-10 Net assets at end of year$35,230,028

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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