TY 2015 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 ROSS......................................................................
DIRECTOR

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

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

3.00
.................

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

3.00
.................

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

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

(5) GAYLE DONATHAN......................................................................
PRESIDENT

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

(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


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


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

(a) Description	(b) Book value
(1) WATER RIGHTS	60,825
(2) NMFA RESERVE ACCOUNT	23,212
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	84,037

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on 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 (losses) 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' on 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 990-EZ 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

2015

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 WERE HUSBAND AND WIFE., PRIOR TO THEIR RESIGNATION IN DECEMBER OF 2015.
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, CONFLICT OF INTEREST POLICY 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 10,006. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,006. SUPPLIES: PROGRAM SERVICE EXPENSES 8,815. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,815. MAINTENANCE - OTHER: PROGRAM SERVICE EXPENSES 6,590. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,590. COST OF WATER: PROGRAM SERVICE EXPENSES 5,769. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,769. VEHICLE EXPENSE: PROGRAM SERVICE EXPENSES 5,671. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,671. ELECTION EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,461. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,461. TELEPHONE: PROGRAM SERVICE EXPENSES 4,747. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,747. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 4,646. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,646. POSTAGE: PROGRAM SERVICE EXPENSES 3,104. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,104. CONSULTATION EXPENSE: PROGRAM SERVICE EXPENSES 2,688. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,688. CHEMICAL EXPENSE: PROGRAM SERVICE EXPENSES 1,275. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,275. FREIGHT: PROGRAM SERVICE EXPENSES 327. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 327. MEALS AND ENTERTAINMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 175. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175. TESTING EXPENSES: PROGRAM SERVICE EXPENSES 160. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160. PROMOTIONS: PROGRAM SERVICE EXPENSES 100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100. INTERNET: PROGRAM SERVICE EXPENSES 85. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85. RENT: PROGRAM SERVICE EXPENSES 70. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70. LOAN ADMIN FEES: PROGRAM SERVICE EXPENSES 32. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32. BANK CHARGE: PROGRAM SERVICE EXPENSES 15. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15.
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) 2015

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 2015 (Part V, line 2a) ......	5	5
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	335
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) .........	665	1,280
9	Program service revenue (Part VIII, line 2g) .........	312,787	317,150
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,127	1,256
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	358	335
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	314,937	320,021
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)	175,016	141,502
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)....	145,934	187,707
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	320,950	329,209
19	Revenue less expenses. Subtract line 18 from line 12.......	-6,013	-9,188
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	675,104	693,087
21	Total liabilities (Part X, line 26).............	34,809	61,980
22	Net assets or fund balances. Subtract line 21 from line 20.....	640,295	631,107

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 303,977 including grants of $ ) (Revenue $ )
	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 expenses303,977

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

1a	Federated campaigns..		1a
b	Membership dues..		1b	1,280
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......		1,280

			Business Code
2a	PROGRAM SERVICE REVENU	900099	317,150	317,150
b
c
d
e
f	All other program service revenue.
g Total.Add lines 2a–2f.....			317,150

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			1,431			1,431
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses	175
c	Gain or (loss)	-175
d	Net gain or (loss).....			-175	-175
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..
Business Code			Miscellaneous Revenue
11a	PHOTOCOPY CHARGES		900099	335		335
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			335
12	Total revenue. See Instructions......			320,021	316,975	335	1,431

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	123,794	123,794
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	7,705	7,705
10	Payroll taxes ...........	10,003	10,003
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	1,230		1,230
c	Accounting ...........	8,360		8,360
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	89	89
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	14,160	14,160
17	Travel ............	826	826
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	563	563
20	Interest ...........	684	684
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	26,711	26,711
23	Insurance ...
24	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.)
a	BAD DEBTS	29,746	29,746
b	TRASH REMOVAL EXPENSE	17,145	17,145
c	CONTRACT LABOR	15,570	15,570
d	INSURANCE	12,887	12,887
e	All other expenses	59,736	44,094	15,642
25	Total functional expenses. Add lines 1 through 24e	329,209	303,977	25,232	0
26	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 if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			248,699	1	232,906
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			77,381	4	51,827
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	825,613
b	Less: accumulated depreciation	10b	563,296	212,519	10c	262,317
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 ...........			74,505	15	84,037
16	Total assets. Add lines 1 through 15 (must equal line 34)...			675,104	16	693,087

17	Accounts payable and accrued expenses .....	5,333	17	32,504
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 ..	29,476	23	29,476
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..	34,809	26	61,980

	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	640,295	32	631,107
33	Total net assets or fund balances ...........	640,295	33	631,107
34	Total liabilities and net assets/fund balances ........	675,104	34	693,087

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

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 ......

1a	Land ...	70,955		70,955
b	Buildings	57,680	35,465	22,215
c	Leasehold improvements
d	Equipment ...	694,985	526,186	168,799
e	Other ...	1,993	1,645	348
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				262,317

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(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
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
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