TY 2013 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) LANNY GERALD SR........................................................................
DIRECTOR

0.00
.......................

(2) DAVE ARTERY........................................................................
PRESIDENT

1.00
.......................

(3) TIM ISENGAURD........................................................................
SECRETARY

1.00
.......................

(4) JEFF STROM........................................................................
TREASURER

0.00
.......................

(5) VIC HARP........................................................................
VICE PRESIDENT

0.00
.......................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to governments and organizations in the United States. See Part IV, line 21

Grants and other assistance to individuals in the United States. See Part IV, line 22

Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16

Benefits paid to or for members

Compensation of current officers, directors, trustees, and key employees ....

153,807

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

Other employee benefits .......

9,304

Payroll taxes ...........

12,663

Fees for services (non-employees):

Management ......

Legal .........

2,120

Accounting ...........

6,325

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........

Advertising and promotion ....

Office expenses .......

Information technology ......

Royalties ..

Occupancy ...........

13,494

Travel ............

1,480

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

318

Interest ...........

2,668

Payments to affiliates .......

Depreciation, depletion, and amortization .....

23,007

Insurance ..............

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

TRASH REMOVAL EXPENSE

13,531

VEHICLE EXPENSE

13,239

INSURANCE

12,076

SUPPLIES

7,501

All other expenses

32,825

24,694

8,131

Total functional expenses. Add lines 1 through 24e

304,358

287,782

16,576

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	251,291	1	239,053
2	Savings and temporary cash investments .........		2
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	75,162	4	91,419
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............	62,000	8	62,000
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	754,558
b	Less: accumulated depreciation .....	10b	527,427	240,636	10c	227,131
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........	75,152	15	75,191
16	Total assets. Add lines 1 through 15 (must equal line 34)......	704,241	16	694,794
	17	Accounts payable and accrued expenses .........	5,749	17	5,230
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..	61,672	23	43,256
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................		25
26	Total liabilities. Add lines 17 through 25.........	67,421	26	48,486
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........	0	30	0
31	Paid-in or capital surplus, or land, building or equipment fund .....	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	636,820	32	646,308
33	Total net assets or fund balances ...........	636,820	33	646,308
34	Total liabilities and net assets/fund balances ........	704,241	34	694,794

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

251,291

239,053

Savings and temporary cash investments .........

Pledges and grants receivable, net ...........

Accounts receivable, net .............

75,162

91,419

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

62,000

Prepaid expenses and deferred charges ..........

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

754,558

Less: accumulated depreciation .....

10b

527,427

240,636

10c

227,131

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

75,152

75,191

Total assets. Add lines 1 through 15 (must equal line 34)......

704,241

694,794

Accounts payable and accrued expenses .........

5,749

5,230

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

61,672

43,256

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

Total liabilities. Add lines 17 through 25.........

67,421

48,486

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

636,820

646,308

Total net assets or fund balances ...........

636,820

646,308

Total liabilities and net assets/fund balances ........

704,241

694,794

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Description of property	(a) Cost or other basis (investment)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	70,955		70,955
b	Buildings ................	57,073	32,240	24,833
c	Leasehold improvements ............
d	Equipment ................	624,537	493,739	130,798
e	Other .................	1,993	1,448	545
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......	227,131

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

BIG MESA MUTUAL DOMESTIC WATER CONSUMERS
ASSOCIATION

Employer identification number

85-0272163

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	THE MANAGER AND THE BOOKKEEPER ARE HUSBAND AND WIFE.
FORM 990, PART VI, SECTION A, LINE 6	ALL THOSE USING THE BIG MESA MDWCA ARE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	PART VI. 6. ALL WATER USERS OF THE CO-OP ARE VOTING MEMBERS. AN ANNUAL MEETING IS HELD IN WHICH MEMBERS MAY NOMINATE AND VOTE FOR BOARD MEMBERS. MATTERS INVOLVING AMENDMENTS TO THE GOVERNING DOCUMENTS ARE SUBJECT TO A VOTE BY THE MEMEBERS.
FORM 990, PART VI, SECTION A, LINE 7B	PART VI. 7. ALL WATER USERS OF THE CO-OP ARE VOTING MEMBERS. AN ANNUAL MEETING IS HELD IN WHICH MEMBERS MAY NOMINATE AND VOTE FOR BOARD MEMBERS. MATTERS INVOLVING AMENDMENTS TO THE GOVERNING DOCUMENTS ARE SUBJECT TO A VOTE BY THE MEMEBERS.
FORM 990, PART VI, SECTION B, LINE 11	PART VI. 10. THE PRESIDENT REVIEWS THE RETURN WITH ACCOUNTANT. A COPY OF THE RETURN IS PROVIDED TO EACH BOARD MEMBER.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD MEETS WITH THE MANAGER MONTHLY TO REVIEW COOP OPERATIONS TO INCLUDE REPORTS ON COMPLIANCE WITH POLICIES.
FORM 990, PART VI, SECTION B, LINE 15	SALARIES ARE REVIEWED BY AN INDEPENDENT BOARD.
FORM 990, PART VI, SECTION C, LINE 19	FORM 990, THE GOVERNING DOCUMENTS AND THE CO-OP FINANCIAL STATEMENTS ARE AVAILABLE AT THE BUSINESS LOCATION OF THE WATER CO-OP FOR REVIEW AT ANY TIME DURING REGULAR BUSINESS HOURS.
FORM 990, PART IX, LINE 24E	OFFICE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,305. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,305. COST OF WATER: PROGRAM SERVICE EXPENSES 4,619. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,619. TELEPHONE: PROGRAM SERVICE EXPENSES 4,527. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,527. POSTAGE: PROGRAM SERVICE EXPENSES 3,217. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,217. MAINTENANCE - OTHER: PROGRAM SERVICE EXPENSES 3,083. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,083. CHEMICAL EXPENSE: PROGRAM SERVICE EXPENSES 3,054. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,054. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 2,941. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,941. ELECTION EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,703. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,703. WATER ADMINISTRATION FEE: PROGRAM SERVICE EXPENSES 950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 950. FREIGHT: PROGRAM SERVICE EXPENSES 878. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 878. TESTING EXPENSES: PROGRAM SERVICE EXPENSES 800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 800. TRAVEL: PROGRAM SERVICE EXPENSES 271. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 271. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250. MEALS AND ENTERTAINMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 123. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123. LOAN ADMIN FEES: PROGRAM SERVICE EXPENSES 104. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 104.
FORM 990. PART XII, LINE 2C	THE ORGANIZATION USES SEPARATE BASIS OF ACCOUNTING.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE WATER CO-OPERATIVE PROVIDES WATER PURIFICATION AND DELIVERY OF POTABLE WATER, AND TRASH REMOVAL TO AN UNINCORPORATED RURAL AREA.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	5
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	8
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	350	420
9	Program service revenue (Part VIII, line 2g) .........	292,482	311,969
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2,144	1,069
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	678	388
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	295,654	313,846
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	156,736	175,774
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	137,476	128,584
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	294,212	304,358
19	Revenue less expenses. Subtract line 18 from line 12.......	1,442	9,488
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	704,241	694,794
21	Total liabilities (Part X, line 26).............	67,421	48,486
22	Net assets or fund balances. Subtract line 21 from line 20.....	636,820	646,308

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 287,782 including grants of $ ) (Revenue $ 311,969 )
	THE WATER CO-OPERATIVE PROVIDED WATER PURIFICATION AND DELIVERY OF POTABLE WATER AND TRASH PICKUP TO THE UNINCORPORATED RURAL AREA OF CONCHAS. THERE ARE 603 ACTIVE PARTICIPANTS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses287,782

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b		420
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			420
			Business Code
2a	PROGRAM SERVICE REVENU		900099	311,969	311,969
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			311,969
3	Investment income (including dividends, interest, and other similar amounts).......			1,069			1,069
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	PHOTOCOPY CHARGES		900099	388			388
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			388
12	Total revenue. See Instructions......			313,846	311,969	0	1,457

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

(a) Description				(b) Book value
(1) WATER RIGHTS				60,825
(2) NMFA RESERVE ACCOUNT				14,366







Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				75,191

1.(a) Description of liability		(b) Book value
Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................