Civic Intelligence

South Platte Water Related Activities Program Inc.

990 • Fiscal year 2013 • EIN 14-1931682

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 27, 2014

220 Water Avenue80513

(303) 628-5987

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.14x

Higher debt load relative to assets than 43% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.66x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

27th percentile

-4.1%

Higher net margin than 27% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

61st percentile

5.8%

Faster asset growth than 61% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

12th percentile

-18%

Faster revenue growth than 12% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Assets

Up

$5,301,189

Up $291,541 (+5.8%) from 2012

Net Assets

Down

$4,576,799

Down $44,724 (-1.0%) from 2012

Liabilities

Up

$724,390

Up $336,265 (+87%) from 2012

Revenue

Down

$1,092,199

Down $240,061 (-18%) from 2012

Expenses

Up

$1,136,672

Up $455,149 (+67%) from 2012

Net Income

Down

-$44,473

Down $695,210 (-107%) from 2012

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,720,744Liabilities 2010: $153,807Net Assets 2010: $3,566,9372010Assets 2011: $4,102,406Liabilities 2011: $131,620Net Assets 2011: $3,970,7862011Assets 2012: $5,009,648Liabilities 2012: $388,125Net Assets 2012: $4,621,5232012Assets 2013: $5,301,189Liabilities 2013: $724,390Net Assets 2013: $4,576,7992013Assets 2014: $5,173,503Liabilities 2014: $703,842Net Assets 2014: $4,469,6612014Assets 2015: $5,115,858Liabilities 2015: $519,794Net Assets 2015: $4,596,0642015Assets 2016: $5,208,006Liabilities 2016: $511,980Net Assets 2016: $4,696,0262016Assets 2017: $6,291,805Liabilities 2017: $1,407,855Net Assets 2017: $4,883,9502017Assets 2018: $5,660,945Liabilities 2018: $562,528Net Assets 2018: $5,098,4172018Assets 2019: $5,856,047Liabilities 2019: $465,677Net Assets 2019: $5,390,3702019Assets 2020: $5,807,320Liabilities 2020: $429,459Net Assets 2020: $5,377,8612020Assets 2021: $5,063,812Liabilities 2021: $494,497Net Assets 2021: $4,569,3152021Assets 2022: $5,470,287Liabilities 2022: $384,702Net Assets 2022: $5,085,5852022Assets 2023: $6,174,782Liabilities 2023: $489,169Net Assets 2023: $5,685,6132023Assets 2024: $6,773,574Liabilities 2024: $515,425Net Assets 2024: $6,258,1492024

Highlighted filing

2013

Assets$5,301,189
Liabilities$724,390
Net Assets$4,576,799

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $703,6342010Revenue 2011: $976,197Expenses 2011: $572,348Net Income 2011: $403,8492011Revenue 2012: $1,332,260Expenses 2012: $681,523Net Income 2012: $650,7372012Revenue 2013: $1,092,199Expenses 2013: $1,136,672Net Income 2013: -$44,4732013Revenue 2014: $969,204Expenses 2014: $1,076,593Net Income 2014: -$107,3892014Revenue 2015: $1,264,432Expenses 2015: $1,138,029Net Income 2015: $126,4032015Revenue 2016: $1,097,199Expenses 2016: $997,237Net Income 2016: $99,9622016Revenue 2017: $996,321Expenses 2017: $808,397Net Income 2017: $187,9242017Revenue 2018: $1,124,314Expenses 2018: $909,847Net Income 2018: $214,4672018Revenue 2019: $1,241,688Expenses 2019: $949,735Net Income 2019: $291,9532019Revenue 2020: $1,207,532Expenses 2020: $1,220,041Net Income 2020: -$12,5092020Revenue 2021: $1,239,688Expenses 2021: $2,048,234Net Income 2021: -$808,5462021Revenue 2022: $1,439,094Expenses 2022: $922,824Net Income 2022: $516,2702022Revenue 2023: $1,679,901Expenses 2023: $1,079,873Net Income 2023: $600,0282023Revenue 2024: $1,650,715Expenses 2024: $1,078,179Net Income 2024: $572,5362024

Highlighted filing

2013

Revenue$1,092,199
Expenses$1,136,672
Net Income-$44,473
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 27, 2014
Return Version
2013v3.1
Gross Receipts
$1,092,199
Mission and Program Overview

Mission

To assist in the recovery of species listed as threatened or endangered under the Endangered Species Act through the development and operation of the Colorado component of the Platte River Recover Implementation Program in a manner that ensures the State of Colorados compliance with PRRIP.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,900,167$4,505,174▼ $394,993
Investments in Publicly Traded Securities-$750,112-
Cash and Non-Interest-Bearing Accounts$109,388$45,903▼ $63,485
Accounts Receivable$93--
Total Assets$5,009,648$5,301,189▲ $291,541
Liabilities
Accounts Payable and Accrued Expenses$388,125$724,390▲ $336,265
Total Liabilities$388,125$724,390▲ $336,265
Net Assets / Fund Balance
Unrestricted Net Assets$4,621,523$4,576,799▼ $44,724
Total Net Assets Fund Balance$4,621,523$4,576,799▼ $44,724
Total Liabilities and Net Assets / Fund Balance$5,009,648$5,301,189▲ $291,541
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg DeweyDirector, President
Jim HallDirector, Vice President
Alan BerrymanDirector
Kim HuttonDirector
Richard BeltDirector
Wayland AndersonDirector
Kevin UrieDirector, Executive Director
Daniel GallenDirector, Secretary
Dennis HarmonDirector, Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,086,830
Program Service Revenue
$5,369
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-44,473

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,092,199
Revenue Not Reported on Form 990
$-251
Total Revenue per Audited Statements
$1,091,948
Total Revenue per Form 990
$1,092,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,136,672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$71,835--$71,835
Fees for Services Legal-$37,934-$37,934
Fees for Services Accounting-$3,750-$3,750
Insurance-$3,050-$3,050
All Other Expenses-$12-$12
Total Functional Expenses$1,091,926$44,746$0$1,136,672

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,136,672
Total Expenses per Audited Statements$1,136,672
Total Expenses per Form 990$1,136,672
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

SPWRAP consists of voluntary membership from various types of entities.

Form 990, Part VI, Section A, Line 7

Whent director terms are expired, nominations are sought from the membership in attendance at the annual meeting for new directors. Director slots are filled by vote held at the annual meeting of hte membership at which a quorum of members must be represented.

Form 990, Part VI, Section B, Line 11

IRS Form 990 is presented to the Board, accompanied by audited financial statements, for review and approval prior to submission.

Form 990, Part VI, Section C, Line 19

Governing documents are available by request by contacting any of the Board members, and some information is available on SPWRAPs website.

Filing and Contact Details

Filer

EIN
14-1931682
Phone
3036285987

Signing Officer

Name
Greg Dewey
Title
Board President
Signed
2014-10-27
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Preparer
David Kauffman
Phone
9708674922
Supplemental Narrative

Financial Statement Notes

X 2

The Internal Revenue Service has ruled that SPWRAP qualifies under the provision of Section 501c3 of the Internal Revenue Code as an organization created for charitable, educational and scientific purposes and, therefore, is exempt from federal and state income taxes on related purpose income. Donations to SPWRAP are deductible by the donor as charitable contributions for federal income tax purposes. SPWRAP applies the provision of ASC 740, pertaining to accounting for uncertainty in income taxes. The pronouncement requires the use of a more-likely-than-not recognition criteria before and separate from the measurement of a tax position. An entity shall initially recognize the financial statement effects of a tax position when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. With respect to SPWRAP, this would primarily relate to the determination of unrelated business taxable income, lobbying expenses, and to the maintenance of its tax-exempt status.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05369
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07706
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05233
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07817
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt015077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt041202
IRS990ScheduleA/InvestmentIncomeCYPct00.00740
IRS990ScheduleA/InvestmentIncomePYPct00.01480
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.99260
IRS990ScheduleA/PublicSupportPY509Pct00.98520
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt05532489
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01086830
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01324554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0970963
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0942528
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01207614
IRS990ScheduleA/Total509Grp/TotalAmt05532489
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01092199
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01332260
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0976196
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0950345
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01222691
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05573691
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01136672
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0-251
IRS990ScheduleD/RevenueSubtotalAmt01092199
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Internal Revenue Service has ruled that SPWRAP qualifies under the provision of Section 501c3 of the Internal Revenue Code as an organization created for charitable, educational and scientific purposes and, therefore, is exempt from federal and state income taxes on related purpose income. Donations to SPWRAP are deductible by the donor as charitable contributions for federal income tax purposes. SPWRAP applies the provision of ASC 740, pertaining to accounting for uncertainty in income taxes. The pronouncement requires the use of a more-likely-than-not recognition criteria before and separate from the measurement of a tax position. An entity shall initially recognize the financial statement effects of a tax position when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. With respect to SPWRAP, this would primarily relate to the determination of unrelated business taxable income, lobbying expenses, and to the maintenance of its tax-exempt status.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalExpensesPerForm990Amt01136672
IRS990ScheduleD/TotalRevenuePerForm990Amt01092199
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01091948
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01136672
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPWRAP consists of voluntary membership from various types of entities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Whent director terms are expired, nominations are sought from the membership in attendance at the annual meeting for new directors. Director slots are filled by vote held at the annual meeting of hte membership at which a quorum of members must be represented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IRS Form 990 is presented to the Board, accompanied by audited financial statements, for review and approval prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents are available by request by contacting any of the Board members, and some information is available on SPWRAPs website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05009648
IRS990/TotalAssetsEOYAmt05301189
IRS990/TotalAssetsGrp/BOYAmt05009648
IRS990/TotalAssetsGrp/EOYAmt05301189
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01086830
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044746
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01091926
IRS990/TotalFunctionalExpensesGrp/TotalAmt01136672
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0388125
IRS990/TotalLiabilitiesEOYAmt0724390
IRS990/TotalLiabilitiesGrp/BOYAmt0388125
IRS990/TotalLiabilitiesGrp/EOYAmt0724390
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04621523
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04576799
IRS990/TotalProgramServiceExpensesAmt01091926
IRS990/TotalProgramServiceRevenueAmt05369
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05369
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01092199
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05009648
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05301189
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04621523
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04576799
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10220 Water Avenue
IRS990/USAddress/City0Berthoud
IRS990/USAddress/State0CO
IRS990/USAddress/ZIPCode080513
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.spwrap.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Greg Dewey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board President
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine10South Platte Water Related Activities Program Inc
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0141931682
ReturnHeader/Filer/PhoneNum03036285987
ReturnHeader/Filer/USAddress/AddressLine10220 Water Avenue
ReturnHeader/Filer/USAddress/City0Berthoud
ReturnHeader/Filer/USAddress/State0CO
ReturnHeader/Filer/USAddress/ZIPCode080513
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Liittjohann Kauffman and Pederson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10420 E Platte Avenue Ste A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Fort Morgan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode080701
ReturnHeader/PreparerPersonGrp/PhoneNum09708674922
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Kauffman
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-10-27T11:20:27-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$0.52$6.26$1.65$1.08$0.57
2023Detailed filing. Detailed filing data is available for this year.$6.17$0.49$5.69$1.68$1.08$0.60
2022Detailed filing. Detailed filing data is available for this year.$5.47$0.38$5.09$1.44$0.92$0.52
2021Detailed filing. Detailed filing data is available for this year.$5.06$0.49$4.57$1.24$2.05$0.81
2020Detailed filing. Detailed filing data is available for this year.$5.81$0.43$5.38$1.21$1.22$0.01
2019Detailed filing. Detailed filing data is available for this year.$5.86$0.47$5.39$1.24$0.95$0.29
2018Detailed filing. Detailed filing data is available for this year.$5.66$0.56$5.10$1.12$0.91$0.21
2017Detailed filing. Detailed filing data is available for this year.$6.29$1.41$4.88$1.00$0.81$0.19
2016Detailed filing. Detailed filing data is available for this year.$5.21$0.51$4.70$1.10$1.00$0.10
2015Detailed filing. Detailed filing data is available for this year.$5.12$0.52$4.60$1.26$1.14$0.13
2014Detailed filing. Detailed filing data is available for this year.$5.17$0.70$4.47$0.97$1.08$0.11
2013Detailed filing. Detailed filing data is available for this year.$5.30$0.72$4.58$1.09$1.14$0.04
2012Summary only. Only limited summary data is available for this year.$5.01$0.39$4.62$1.33$0.68$0.65
2011Summary only. Only limited summary data is available for this year.$4.10$0.13$3.97$0.98$0.57$0.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.15$3.57$0.70