TY 2019 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) JEFF MECHENBIER......................................................................
DIRECTOR

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

(2) STEVE MORGAN......................................................................
VICE PRESIDENT

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

(3) DAVE ARTERY......................................................................
PRESIDENT

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

(4) STEVE JONES......................................................................
SECRETARY

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

(5) JEFF STROM......................................................................
TREASURER

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) Donor advised funds	(b) Funds and other accounts
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 ........


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 7/25/06, 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)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	60,825

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

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

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

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 6	ALL THOSE USING THE BIG MESA MDWCA ARE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	PART VI. 6. ALL MEMBERS ARE NOTIFIED OF EXPIRING BOARD POSITIONS AND ARE INVITED TO RUN FOR OPEN POSITIONS. MEMBERS EXPRESSING AN INTEREST ARE VOTED ON BY ALL MEMBERS BY MAIL-IN BALLOT IN AN ELECTION CONDUCTED BY AN INDEPENDENT CPA.
FORM 990, PART VI, SECTION A, LINE 7B	PART VI. 7.B. AMENDMENTS TO BYLAWS AND ORGANIZATIONAL MATTERS MUST BE APPROVED BY THE GENERAL MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	PART VI. 11. 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	CONSULTATION: PROGRAM SERVICE EXPENSES 8,091. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,091. COST OF WATER: PROGRAM SERVICE EXPENSES 7,011. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,011. IT SERVICES: PROGRAM SERVICE EXPENSES 5,482. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,482. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 4,581. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,581. VEHICLE EXPENSE: PROGRAM SERVICE EXPENSES 4,562. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,562. TELEPHONE: PROGRAM SERVICE EXPENSES 4,333. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,333. CHEMICAL EXPENSE: PROGRAM SERVICE EXPENSES 4,216. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,216. ELECTION EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,411. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,411. POSTAGE: PROGRAM SERVICE EXPENSES 2,983. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,983. INTERNET: PROGRAM SERVICE EXPENSES 1,804. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,804. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,149. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,149. SUPPLIES: PROGRAM SERVICE EXPENSES 854. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 854. BAD DEBTS: PROGRAM SERVICE EXPENSES 675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 675. TESTING EXPENSES: PROGRAM SERVICE EXPENSES 521. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 521. FREIGHT: PROGRAM SERVICE EXPENSES 511. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 511. RENT: PROGRAM SERVICE EXPENSES 195. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 195. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 130. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 130. OTHER: PROGRAM SERVICE EXPENSES 70. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70. MEALS AND ENTERTAINMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 69. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69. BANK CHARGE: PROGRAM SERVICE EXPENSES 65. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65.
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) 2019

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 2019 (Part V, line 2a) ......	5	10
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 39 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,500	1,700
9	Program service revenue (Part VIII, line 2g) .........	424,597	422,986
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	403	795
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	427,500	425,481
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)	153,738	172,447
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)....	226,341	325,611
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	380,079	498,058
19	Revenue less expenses. Subtract line 18 from line 12.......	47,421	-72,577
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	644,964	587,718
21	Total liabilities (Part X, line 26).............	5,191	20,522
22	Net assets or fund balances. Subtract line 21 from line 20.....	639,773	567,196

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 393,724 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 562 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 expenses393,724

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
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	1,700

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		1,700

		Business Code
2a	PROGRAM SERVICE REVENU	900099	422,986	422,986
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		422,986

3 Investment income (including dividends, interest, and othersimilar amounts) ......			795			795
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			425,481	422,986	0	795

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
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........	158,504	158,504
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	13,943	13,943
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	10,363		10,363
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 ....
13	Office expenses .......	15,105		15,105
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	15,209	15,209
17	Travel ............	158	158
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	200	200
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	70,917	70,917
23	Insurance ...	14,119	14,119
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	GOVERNMENTAL AUDIT	74,237		74,237
b	MAINTENANCE - OTHER	47,627	47,627
c	TRASH REMOVAL EXPENSE	18,691	18,691
d	LOSS ON ABANDONMENT OF	8,272	8,272
e	All other expenses	50,713	46,084	4,629
25	Total functional expenses. Add lines 1 through 24e	498,058	393,724	104,334	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 ........			144,877	1	140,188
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			32,408	4	41,341
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			36,216	8	24,896
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	927,207
b	Less: accumulated depreciation	10b	606,739	364,138	10c	320,468
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 ...........			67,325	15	60,825
16	Total assets. Add lines 1 through 15 (must equal line 33)...			644,964	16	587,718

17	Accounts payable and accrued expenses .....	5,191	17	20,522
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
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..	5,191	26	20,522

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	639,773	31	567,196
32	Total net assets or fund balances ...........	639,773	32	567,196
33	Total liabilities and net assets/fund balances ........	644,964	33	587,718

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 .....	72,133		72,133
b	Buildings ....	57,680	41,823	15,857
c	Leasehold improvements
d	Equipment ....	797,394	564,916	232,478
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				320,468

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