Cortaro Water Users Association

Not tax-deductible

Marana, AZMutual-benefit / member-servingSince 1961Mutual / membership EIN 86-0079822Revenue $2.5M in FY2025Latest return filed Aug 25, 2026

On file with the IRSMarana, AZTax-exempt since Aug 1949

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Cortaro Water Users Association is the operating agent for Cortaro marana irrigation district. A political subdivision of the state of arizona

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 86-0079822) · Dispute this line
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
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average deficit $109K a year · 5% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$193K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
15.1 mo
of spending, in cash
15.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$272K
1% of total assets
Liabilities are 1% of assets.
Pt X · Ln 26
Independent board members
0
of 7 voting members
None of 7 voting members are independent.
Pt VI · Ln 1a–1b
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%
Tap a bar for its year
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%
Tap a bar for its year
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%
Tap a bar for its year
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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1949.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $3.3M

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $193K paid to officers and key staff (Part VII, Section A).

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—$2,700$2,400$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.

See Cortaro 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Manages water infrastructure and delivery for local irrigation needs.

Questions for Cortaro Water Users Association

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1 program · $3.3M · in their 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.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 86-0079822) · Dispute this line
$3.3Mprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Fees for servicesLn 2g$2.5M
Money outPt IX
$3.3M
Ln 25
Programscol B$3.3M
Owns and owesPt X
$18.2M
net assets · Ln 32
Cash and savingsLn 1–2$4.2M
Total assetsLn 16$18.4M
LiabilitiesLn 26$272K
PeoplePt VI, VII
8
listed · VII A
PaidVII A8
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.5M
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$4.2M
Cash and savings togetherLn 1–2$4.2M
Land, buildings, equipmentLn 10c$14.3M
Total assetsLn 16$18.4M
LiabilitiesLn 26$272K
Net assetsLn 32$18.2M
OperationsPt I, VI
EmployeesI 513
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$5.0M$4.2M
Land, buildings, equipmentLn 10c$14.3M
Total assetsLn 16$5.0M$18.4M
LiabilitiesLn 26$251K$272K
Net assetsLn 32$4.7M$18.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$157K$157K
Other salaries and wagesLn 7$361K$361K
Pension plan contributionsLn 8$28K$28K
Other employee benefitsLn 9$153K$153K
Payroll taxesLn 10$43K$43K
Legal feesLn 11b$101K$101K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$408K$408K
Depreciation, depletion and amortizationLn 22$777K$777K
Other expenses (24a–d)Ln 24$1.1M$1.1M
All other expensesLn 24e$163K$163K
Total functional expensesLn 25$3.3M$3.3M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Aug 25, 2026 $2.5M$3.3M−$839K$18.2M 990 PDF
FY2024Filed with the IRS Jul 1, 2025 $2.5M$2.8M−$269K$4.7M 990 PDF
FY2023Filed with the IRS Jul 29, 2024 $2.9M$2.4M$456K$580K 990 PDF
FY2022Filed with the IRS Jan 29, 2024 $2.6M$2.6M$0$0 990 PDF
FY2021Filed with the IRS Sep 30, 2022 $2.1M$2.1M$0$0 990 PDF
FY2020Filed with the IRS Sep 15, 2021 $1.8M$1.8M$0$0 990 PDF

Schedules filed Part IV

D · Assets and endowments J · Pay O · Explanations R · Related orgs
See the full FY2025 990
Part I · Summary $2,475,417 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,504,130$2,475,417
I-10 Investment incomePrior year $206,004$0
I-11 Other revenue$0
I-12 Total revenuePrior year $2,710,134$2,475,417
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $698,590$742,037
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,074,575$2,572,328
I-18 Total expensesPrior year $2,773,165$3,314,365
I-19 Revenue less expensesPrior year −$63,031−$838,948
Part VI · Governance 0 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,475,417 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,475,417$2,475,417
VIII-12 Total revenueRelated to mission $2,475,417 · Unrelated business $0 · Excluded from tax $0$2,475,417
Part IX · Statement of functional expenses $3,314,365 across 11 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $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
Part X · Balance sheet $18,433,042 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $4,995,459$4,177,212
X-10c Land, buildings and equipment, net$14,255,830
X-16 Total assetsStart of year $4,995,459$18,433,042
X-17 Accounts payable and accrued expensesStart of year $251,437$272,138
X-26 Total liabilitiesStart of year $251,437$272,138
X-27 Net assets without donor restrictionsStart of year $4,744,022$18,160,904
X-32 Total net assets or fund balancesStart of year $4,744,022$18,160,904
X-33 Total liabilities and net assetsStart of year $4,995,459$18,433,042
Part XI · Reconciliation of net assets $18,160,904 net assets at year end
XI-1 Total revenue$2,475,417
XI-2 Total expenses$3,314,365
XI-3 Revenue less expenses−$838,948
XI-4 Net assets at start of year$4,744,022
XI-9 Other changes in net assets$14,255,830
XI-10 Net assets at end of year$18,160,904

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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