Yuma County Water Users' Association FY2022 filing

Tax-deductible

Yuma, AZ501(c)(4)Since 1902Public & Societal Benefit EIN 86-0069710Revenue $10.1M in FY2022Latest return filed Jul 28, 2026

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.
$350K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
$350K
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
16 mo
of spending, in cash
Looks good: 16.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6.6M
15% of total assets
Looks good: liabilities are 15% 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
$10.1M
+5% vs prior year
Spent
$9.5M
To programs
81%
Net assets
$36.5M
By yearFY2020–FY2025
Revenue
$10.1M
FY2022▲ +5%
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
$9.5M
FY2022▲ +8%
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
$36.5M
FY2022▲ +2%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 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% · $7.7M Management & general 19% · $1.8M

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

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $350K paid to officers and key staff.

Part VII, Section A · reportable compensation
Manager
$213,403Pt VII · Sec A
Sec/Treasurer
$128,395Pt VII · Sec A
Director/President
$5,977Pt VII · Sec A
$2,619Pt 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 →

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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1 program · $7.7M · in their own filed words · FY2022
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.

$7.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Dec 2025 · $6.4M federal money spent
Infrastructure Investment and Jobs ActDepartment of the Interior · ALN 15.U15 · Direct$6.4M

The auditor reported no findings.

Year ending Dec 2024 · $6.4M federal money spent
Infrastructure Investment and Jobs ActDepartment of the Interior · ALN 15.U12 · Direct$6.4M

The auditor reported 1 finding: a weakness in money controls.

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$10.1M
Ln 12
Fees for servicesLn 2g$9.3M
Other incomeLn 4–11$624K
Investment incomeLn 3$203K
Money outPt IX
$9.5M
Ln 25
Programscol B$7.7M
Managementcol C$1.8M
Owns and owesPt X
$36.5M
net assets · Ln 32
Cash and savingsLn 1–2$12.9M
Total assetsLn 16$43.1M
LiabilitiesLn 26$6.6M
PeoplePt VI, VII
9
listed · VII A
PaidVII A4
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$9.3M
Investment incomeLn 3$203K
Other incomeLn 4–11$624K
Total revenueLn 12$10.1M
Assets in detailPt X, end of year
SavingsLn 2$12.9M
Cash and savings togetherLn 1–2$12.9M
Land, buildings, equipmentLn 10c$19.5M
Other assetsLn 15$7.9M
Total assetsLn 16$43.1M
LiabilitiesLn 26$6.6M
Net assetsLn 32$36.5M
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 FY22End FY22
Cash and savingsLn 1–2$10.6M$12.9M
Land, buildings, equipmentLn 10c$19.5M$19.5M
Total assetsLn 16$40.6M$43.1M
LiabilitiesLn 26$4.6M$6.6M
Net assetsLn 32$36.0M$36.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$344K$276K$68K
Other salaries and wagesLn 7$3.9M$3.2M$777K
Pension plan contributionsLn 8$194K$165K$29K
Other employee benefitsLn 9$860K$853K$7K
Payroll taxesLn 10$309K$248K$61K
Legal feesLn 11b$19K$19K
Accounting feesLn 11c$38K$38K
TravelLn 17$44K$35K$9K
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$56K$56K
InsuranceLn 23$212K$170K$42K
Other expenses (24a–d)Ln 24$2.5M$1.9M$553K
All other expensesLn 24e$1.0M$878K$126K
Total functional expensesLn 25$9.5M$7.7M$1.8M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 28, 2026 $14.3M$12.7M$1.7M$41.8M 990 PDF
FY2024Filed with the IRS May 27, 2025 $13.0M$11.0M$2.0M$40.2M 990 PDF
FY2023Filed with the IRS May 15, 2024 $12.6M$10.9M$1.7M$38.2M 990 PDF
FY2022 ViewingFiled with the IRS May 22, 2023 $10.1M$9.5M$572K$36.5M 990 PDF
FY2021Filed with the IRS May 10, 2022 $9.6M$8.8M$763K$36.0M 990 PDF
FY2020Filed with the IRS May 11, 2021 $9.8M$8.5M$1.3M$35.2M 990 PDF

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 FY2022 990 (6 parts)
Part I · Summary $10,089,770 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $8,802,552$9,262,693
I-10 Investment incomePrior year $13,001$203,239
I-11 Other revenuePrior year $770,369$623,838
I-12 Total revenuePrior year $9,585,922$10,089,770
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 $5,477,125$5,638,917
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,345,966$3,879,346
I-18 Total expensesPrior year $8,823,091$9,518,263
I-19 Revenue less expensesPrior year $762,831$571,507
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 $10,089,770 across 3 lines filed
Lines not itemized here account for $9,262,693 of total revenue; see the IRS return.
VIII-3 Investment incomeRelated to mission $203,239$203,239
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $623,838$623,838
VIII-12 Total revenueRelated to mission $10,089,770 · Unrelated business $0 · Excluded from tax $0$10,089,770
Part IX · Statement of functional expenses $9,518,263 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $276,326 · Management $68,091$344,417
IX-7 Other salaries and wagesPrograms $3,154,500 · Management $777,321$3,931,821
IX-8 Pension plan contributionsPrograms $164,963 · Management $29,180$194,143
IX-9 Other employee benefitsPrograms $852,796 · Management $6,981$859,777
IX-10 Payroll taxesPrograms $247,717 · Management $61,042$308,759
IX-11b Legal feesManagement $19,056$19,056
IX-11c Accounting feesManagement $38,046$38,046
IX-17 TravelPrograms $34,955 · Management $8,613$43,568
IX-20 InterestManagement $10,212$10,212
IX-22 Depreciation, depletion and amortizationManagement $55,550$55,550
IX-23 InsurancePrograms $170,333 · Management $41,973$212,306
IX-24 Other expenses (24a–d)Programs $1,944,105 · Management $552,736$2,496,841
IX-24e All other expensesPrograms $878,029 · Management $125,738$1,003,767
IX-25 Total functional expensesPrograms $7,723,724 · Management $1,794,539 · Fundraising $0$9,518,263
Part X · Balance sheet $43,137,843 assets, 14 lines filed
Asset lines not itemized here account for $6,947; see the IRS return.
X-2 Savings and temporary cash investmentsStart of year $10,615,823$12,915,980
X-4 Accounts receivableStart of year $2,075,202$1,987,636
X-8 Inventories for sale or useStart of year $626,344$617,594
X-9 Prepaid expenses and deferred chargesStart of year $175,756$191,563
X-10c Land, buildings and equipment, netStart of year $19,529,988$19,529,988
X-15 Other assetsStart of year $7,538,794$7,888,135
X-16 Total assetsStart of year $40,568,423$43,137,843
X-17 Accounts payable and accrued expensesStart of year $517,424$706,252
X-25 Other liabilitiesStart of year $4,080,970$5,917,045
X-26 Total liabilitiesStart of year $4,598,394$6,623,297
X-27 Net assets without donor restrictionsStart of year $15,927,438$16,558,794
X-28 Net assets with donor restrictionsStart of year $20,042,591$19,955,752
X-32 Total net assets or fund balancesStart of year $35,970,029$36,514,546
X-33 Total liabilities and net assetsStart of year $40,568,423$43,137,843
Part XI · Reconciliation of net assets $36,514,546 net assets at year end
XI-1 Total revenue$10,089,770
XI-2 Total expenses$9,518,263
XI-3 Revenue less expenses$571,507
XI-4 Net assets at start of year$35,970,029
XI-9 Other changes in net assets−$26,990
XI-10 Net assets at end of year$36,514,546

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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