Cortaro Water Users Association

Not tax-deductible

Marana, AZMutual-benefit / member-servingSince 1961EIN 86-0079822

Cortaro water users association is the operating agent for cortaro marana irrigation district. A political subdivision of the state of arizona

100¢ of each $1 spent went to programs.
Run by 10 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Are gifts tax-deductible?
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 years looks good.
IRS e-file · Filing history
Is it financially stable?
4 of 6
years in the black
Worth a look: 2 of the last 6 filings show a deficit.
Pt I · Ln 19 · 6 filings
How much reaches the programs?
100%
of spending
Looks good: 100% of spending went to programs; 75% or more looks good.
Pt IX · Ln 25 · col B
What are leaders paid?
$193K
to officers and key staff · 6% of spending
Looks good: leaders' pay is 6% of spending; 15% or less looks good.
Pt VII · Sec A
Do they have reserves?
15 mo
of spending, in cash
Looks good: 15.1 months of spending in cash; 3 or more looks good.
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$272K
liabilities
Looks good: debts are 1% of assets; 50% or less looks good.
Pt X · Ln 26
Who oversees it?
0
independent of 7 voting board members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodWorth a lookConcernTap a box for the reason.
Revenue
$2.5M
-1% vs prior year
Spent
$3.3M
To programs
100%
Net assets
$18.2M
By yearFY2020–FY2025
Revenue
$2.5M
FY2025▼ -1%
Revenue by fiscal year
FY2020$1.8M
FY2021$2.1M
FY2022$2.6M
FY2023$2.9M
FY2024$2.5M
FY2025$2.5M
Expenses
$3.3M
FY2025▲ +20%
Expenses by fiscal year
FY2020$1.8M
FY2021$2.1M
FY2022$2.6M
FY2023$2.4M
FY2024$2.8M
FY2025$3.3M
Net assets
$18.2M
FY2025▲ +283%
Net assets by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$580K
FY2024$4.7M
FY2025$18.2M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CCortaro Water Users Association
EINHdr · item D86-0079822
Exempt statusHdr · item I501(c)(12) · active
Ruling yearIRS BMFAug 1949
Year of formationHdr · item L1961
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CMarana, AZ
NTEE classificationIRS BMFNonprofit

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$3.3M
Total functional expensesLn 25$3.3M

Financial health

Is it on solid ground?

Surplus margin
-34%
revenue over expenses, this year▼ -215% vs prior filing year
Program spending
100%
of expenses reach programs0% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$18.4M
FY2025▲ +269%
Total assets by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$580K
FY2024$5.0M
FY2025$18.4M
Total liabilities
$272K
FY2025▲ +8%
Total liabilities by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$0
FY2024$251K
FY2025$272K
Revenue less expensesPt I · Ln 19−$839K
Total assetsPt X · Ln 16$18.4M
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$4.2M
Total assetsLn 16$18.4M
Total liabilitiesLn 26$272K
Total net assetsLn 32$18.2M
Months of cash on handcomputed15.1

Statement of Revenue

Part VIII
Program service revenue100%$2.5M
Total revenueLn 12$2.5M

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $4.2M · Operating expenses/yr $3.3M
15.1 months
Where the money goes
Program services
Program services $3.3M · Total expenses $3.3M
100%
Management & General
Management & general $0 · Total expenses $3.3M
0%
Fundraising
Fundraising $0 · Total expenses $3.3M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $2.5M
0%
Government reliance
Government grants — · Total revenue $2.5M
—
Earned-income share
Program service revenue $2.5M · Total revenue $2.5M
100%
Investment reliance
Investment income $0 · Total revenue $2.5M
0%
Program self-sufficiency
Program service revenue $2.5M · Total expenses $3.3M
75%
Growth & trend
Revenue growth (YoY)
This year $2.5M · Prior year $2.5M
-1%
Revenue CAGR
FY2020 $1.8M · FY2025 $2.5M
+6%
Net-asset trend (YoY)
End of year $18.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.5M · Expenses $3.3M
-34%
Liabilities-to-Assets
Total liabilities — · Total assets $18.4M
—
Net-asset ratio
Net assets $18.2M · Total assets $18.4M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $18.4M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Douglas Greenland · Reported title GENERAL MANAGER · Highest reported compensation $157K · Total expenses $3.3M
5%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $742K · Total expenses $3.3M
22%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%——
Revenue growth -1%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
General Manager
$157,000Pt VII · Sec A
President
$17,400Pt VII · Sec A
Director
$5,100Pt VII · Sec A
Director
$3,150Pt VII · Sec A
Director
$2,700Pt VII · Sec A
Director
$2,450Pt VII · Sec A
Vice President
$2,400Pt VII · Sec A
$2,400Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Douglas Greenland$157,000$159,428$141,033$143,745$146,003$130,342
Laurie Hughes———$75,300$69,349$70,869
Patsy Alexander——$23,280$6,295——
Herbert Kai$17,400—$7,300$2,400$2,400$1,000
Daniel K Post———$16,200$16,900$12,000
Kaden Post$5,100—$2,400$1,800$2,700$1,500
Jon Post$3,150—$2,100$2,400$2,700$1,500
Susan Ong$2,700—————

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.

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Governance & Policies

Part VI
  • 7Voting board membersPt VI · Ln 1a
  • –Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

Manages water infrastructure and delivery for local irrigation needs.

Provided by the organization

This section is blank until Cortaro Water Users Association claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $3.3M of program spending, described in the organization's own filed words · FY2025.
01

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.

$3.3Mprogram expense

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Funders

Who pays for it.

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

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $2.5M$3.3M-1% 990 PDF
FY2024 $2.5M$2.8M-12% 990 PDF
FY2023 $2.9M$2.4M+11% 990 PDF
FY2022 $2.6M$2.6M+19% 990 PDF
FY2021 $2.1M$2.1M+16% 990 PDF
FY2020 $1.8M$1.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $3,314,365 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $157,000$157,000
IX-7 Other salaries and wagesPrograms $361,393$361,393
IX-8 Pension plan contributionsPrograms $27,831$27,831
IX-9 Other employee benefitsPrograms $152,912$152,912
IX-10 Payroll taxesPrograms $42,901$42,901
IX-11b Legal feesPrograms $101,269$101,269
IX-11c Accounting feesPrograms $15,300$15,300
IX-11g Other fees for servicesPrograms $408,149$408,149
IX-22 Depreciation, depletion and amortizationPrograms $777,369$777,369
IX-24 Other expenses (24a–d)Programs $1,107,537$1,107,537
IX-24e All other expensesPrograms $162,704$162,704
IX-25 Total functional expensesPrograms $3,314,365 · Management $0 · Fundraising $0$3,314,365

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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