Cortaro Water Users Association FY2023 filing

Not tax-deductible

Marana, AZMutual-benefit / member-servingSince 1961Mutual / membership EIN 86-0079822Revenue $2.9M in FY2023

On file with the IRS12253 W Grier Rd, 85653-7782 · Marana, 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

100¢ of each $1 spent went to programs.
$186K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
4 of 6
filings with a surplus
Average deficit $109K a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$186K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
+11% vs prior year
Spent
$2.4M
To programs
100%
Net assets
$580K
By yearFY2020–FY2025
Revenue
$2.9M
FY2023▲ +11%
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
$2.4M
FY2023▼ -7%
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
$580K
FY2023
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 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 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% · $2.4M

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

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Who runs it and what they're paid

10 people listed on the 990; $186K paid to officers and key staff.

Part VII, Section A · reportable compensation
General Manager
$141,033Pt VII · Sec A
$23,280Pt VII · Sec A
President
$7,300Pt VII · Sec A
Director
$2,700Pt VII · Sec A
Director
$2,400Pt VII · Sec A
Director
$2,400Pt VII · Sec A
Director
$2,400Pt VII · Sec A
Vice President
$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.

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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 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.

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Provided by the organization

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1 program · $2.4M · in their own filed words · FY2023
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.

$2.4Mprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.9M
Ln 12
Fees for servicesLn 2g$2.9M
Money outPt IX
$2.4M
Ln 25
Programscol B$2.4M
Owns and owesPt X
$580K
net assets · Ln 32
Cash and savingsLn 1–2$580K
Total assetsLn 16$580K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A9
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.9M
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$580K
Cash and savings togetherLn 1–2$580K
Total assetsLn 16$580K
LiabilitiesLn 26$0
Net assetsLn 32$580K
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 FY23End FY23
Cash and savingsLn 1–2$580K
Total assetsLn 16$0$580K
LiabilitiesLn 26$0$0
Net assetsLn 32$0$580K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$164K$164K
Other salaries and wagesLn 7$331K$331K
Pension plan contributionsLn 8$44K$44K
Other employee benefitsLn 9$50K$50K
Payroll taxesLn 10$38K$38K
Legal feesLn 11b$92K$92K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$155K$155K
Depreciation, depletion and amortizationLn 22$392K$392K
Other expenses (24a–d)Ln 24$989K$989K
All other expensesLn 24e$137K$137K
Total functional expensesLn 25$2.4M$2.4M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.5M$3.3M−$839K$18.2M 990 PDF
FY2024 $2.5M$2.8M−$269K$4.7M 990 PDF
FY2023 Viewing $2.9M$2.4M$456K$580K 990 PDF
FY2022 $2.6M$2.6M$0$0 990 PDF
FY2021 $2.1M$2.1M$0$0 990 PDF
FY2020 $1.8M$1.8M$0$0 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $2,853,109 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,566,631$2,853,109
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $2,566,631$2,853,109
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $648,536$626,163
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,918,095$1,770,787
I-18 Total expensesPrior year $2,566,631$2,396,950
I-19 Revenue less expenses$456,159
Part VI · Governance 0 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
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 $2,853,109 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,853,109$2,853,109
VIII-12 Total revenueRelated to mission $2,853,109 · Unrelated business $0 · Excluded from tax $0$2,853,109
Part IX · Statement of functional expenses $2,396,950 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $163,929$163,929
IX-7 Other salaries and wagesPrograms $331,123$331,123
IX-8 Pension plan contributionsPrograms $43,692$43,692
IX-9 Other employee benefitsPrograms $49,720$49,720
IX-10 Payroll taxesPrograms $37,699$37,699
IX-11b Legal feesPrograms $91,660$91,660
IX-11c Accounting feesPrograms $6,050$6,050
IX-11g Other fees for servicesPrograms $154,900$154,900
IX-22 Depreciation, depletion and amortizationPrograms $392,251$392,251
IX-24 Other expenses (24a–d)Programs $989,142$989,142
IX-24e All other expensesPrograms $136,784$136,784
IX-25 Total functional expensesPrograms $2,396,950 · Management $0 · Fundraising $0$2,396,950
Part X · Balance sheet $580,491 assets, 6 lines filed
X-1 Cash, non-interest-bearing$580,491
X-16 Total assetsStart of year $0$580,491
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictions$580,491
X-32 Total net assets or fund balancesStart of year $0$580,491
X-33 Total liabilities and net assetsStart of year $0$580,491
Part XI · Reconciliation of net assets $580,491 net assets at year end
XI-1 Total revenue$2,853,109
XI-2 Total expenses$2,396,950
XI-3 Revenue less expenses$456,159
XI-5 Net unrealized gains (losses) on investments$124,332
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$580,491

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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