Civic Intelligence

South Platte Water Related Activities Program Inc.

990 • Fiscal year 2014 • EIN 14-1931682

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 15, 2015

Organization Profilewww.spwrap.org
220 Water AvenueBerthoud, CO 80513

(970) 532-7700

Siviq Scores

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

Liabilities / Assets

44th percentile

0.14x

Higher debt load relative to assets than 44% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

76th percentile

0.73x

Higher debt load relative to revenue than 76% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

17th percentile

-11%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

26th percentile

-2.4%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

17th percentile

-11%

Faster revenue growth than 17% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$5,173,503

Down $127,686 (-2.4%) from 2013

Net Assets

Down

$4,469,661

Down $107,138 (-2.3%) from 2013

Liabilities

Down

$703,842

Down $20,548 (-2.8%) from 2013

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin17th percentile

Revenue

Down

$969,204

Down $122,995 (-11%) from 2013

Expenses

Down

$1,076,593

Down $60,079 (-5.3%) from 2013

Net Income

Down

-$107,389

Down $62,916 (-141%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

2014

Assets$5,173,503
Liabilities$703,842
Net Assets$4,469,661
Open 2014 Filing

Operations Trend

Revenue Growth17th percentile

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

2014

Revenue$969,204
Expenses$1,076,593
Net Income-$107,389
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 15, 2015
Return Version
2014v5.0
Gross Receipts
$969,204
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$4,505,174$4,259,074▼ $246,100
Investments in Publicly Traded Securities$750,112$752,094▲ $1,982
Cash and Non-Interest-Bearing Accounts$45,903$161,977▲ $116,074
Accounts Receivable-$358-
Total Assets$5,301,189$5,173,503▼ $127,686
Liabilities
Accounts Payable and Accrued Expenses$724,390$703,842▼ $20,548
Total Liabilities$724,390$703,842▼ $20,548
Net Assets / Fund Balance
Unrestricted Net Assets$4,576,799$4,469,661▼ $107,138
Total Net Assets Fund Balance$4,576,799$4,469,661▼ $107,138
Total Liabilities and Net Assets / Fund Balance$5,301,189$5,173,503▼ $127,686
Compensation and Service Providers
Top Officer Pay19th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$947,214
Program Service Revenue
$0
Investment Income
$5,632
Other Revenue
$16,358
Change in Net Assets
$-107,389

Audited Revenue Reconciliation

Revenue per Audited Statements
$969,204
Revenue Not Reported on Form 990
$251
Total Revenue per Audited Statements
$969,455
Total Revenue per Form 990
$969,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,076,593
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
Fees for Services Legal-$42,096-$42,096
Fees for Services Accounting-$3,750-$3,750
Insurance-$3,050-$3,050
Other Expenses$29,653$2,500-$2,500
Total Functional Expenses$1,025,197$51,396$0$1,076,593

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,076,593
Total Expenses per Audited Statements$1,076,593
Total Expenses per Form 990$1,076,593
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
Backup withholding compliance
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 7

“When a directors term expires, 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 the membership at which a quarum of members must be represented.”

Form 990, Part VI, Section B, Line 11

“IRS Form 990 is presented to the Board, accompanied by the 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

Filer Name
South Platte Water Related Activities Program Inc
EIN
14-1931682
Phone
9705327700
Address
220 Water Avenue, Berthoud, CO 80513

Signing Officer

Name
Richard Belt
Title
Treasurer
Signed
2015-07-15
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Liittjohann Kauffman and Pederson CPAs
Address
420 East Platte Avenue Suite A, Fort Morgan, CO 80701
Preparer
David Kauffman
Phone
9708674922
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section A, Line 6

“SPWRAP consists of voluntary membership from various types of entities.”

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.”

Raw XML Appendix380 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0724390
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0703842
IRS990/AccountsReceivableGrp/EOYAmt0358
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To 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.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Board of Directors - SPWRAP
IRS990/BooksInCareOfDetail/PhoneNum03036285987
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0220 Water Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Berthoud
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080513
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt045903
IRS990/CashNonInterestBearingGrp/EOYAmt0161977
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0947214
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05632
IRS990/CYOtherExpensesAmt01076593
IRS990/CYOtherRevenueAmt016358
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-107389
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01076593
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0969204
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Colorado Share of Platte River Recovery Implementation Program, including recovery of species listed as threatened or endangered under the Endangered Species Act in a manner that ensures compliance with PRRIP to negotiate with federal agencies, other states and stakeholders in connection with the implementation of the first increment of PRRIP and the forumlation and implementation of future increments of PRRIP, and should the creation and implementation of PRRIP not be successful, to assist in the development and operation of a Colorado-only program or other programmatic ESA compliance approach in Colorado.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt01025197
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03750
IRS990/FeesForServicesAccountingGrp/TotalAmt03750
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt042096
IRS990/FeesForServicesLegalGrp/TotalAmt042096
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3003.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6002.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Alan Berryman
IRS990/Form990PartVIISectionAGrp/PersonNm1Dennis Harmon
IRS990/Form990PartVIISectionAGrp/PersonNm2Greg Dewey
IRS990/Form990PartVIISectionAGrp/PersonNm3Kevin Urie
IRS990/Form990PartVIISectionAGrp/PersonNm4Kim Hutton
IRS990/Form990PartVIISectionAGrp/PersonNm5Richard Belt
IRS990/Form990PartVIISectionAGrp/PersonNm6Daniel Gallen
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director, Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director, President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director, Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director, Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director, Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0969204
IRS990/GrossRentsGrp/RealAmt016358
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt03050
IRS990/InsuranceGrp/TotalAmt03050
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt05632
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05632
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0750112
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0752094
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0947214
IRS990/MembershipDuesAmt0947214
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04576799
IRS990/NetAssetsOrFundBalancesEOYAmt04469661
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt016358
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt016358
IRS990/NetUnrlzdGainsLossesInvstAmt0251
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Private recharge project
IRS990/OtherExpensesGrp/Desc1Tamarack SWA project
IRS990/OtherExpensesGrp/Desc2Other program costs
IRS990/OtherExpensesGrp/Desc3Dues and memberships
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02500
IRS990/OtherExpensesGrp/ProgramServicesAmt0663529
IRS990/OtherExpensesGrp/ProgramServicesAmt1332015
IRS990/OtherExpensesGrp/ProgramServicesAmt229653
IRS990/OtherExpensesGrp/TotalAmt0663529
IRS990/OtherExpensesGrp/TotalAmt1332015
IRS990/OtherExpensesGrp/TotalAmt229653
IRS990/OtherExpensesGrp/TotalAmt32500
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherSourcesGrossIncomeAmt021990
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Richard L Belt
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01086830
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01136672
IRS990/PYProgramServiceRevenueAmt05369
IRS990/PYRevenuesLessExpensesAmt0-44473
IRS990/PYTotalExpensesAmt01136672
IRS990/PYTotalRevenueAmt01092199
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-107389
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt016358
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04505174
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04259074
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0947214
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01086830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01324554
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0970963
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0942528
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05272089
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05632
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05369
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07706
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05233
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07817
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt031757
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05632
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05369
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07706
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05233
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07817
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt031757
IRS990ScheduleA/InvestmentIncomeCYPct00.00600
IRS990ScheduleA/InvestmentIncomePYPct00.00740
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt016358
IRS990ScheduleA/OtherIncome509Grp/TotalAmt016358
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.99100
IRS990ScheduleA/PublicSupportPY509Pct00.99260
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt05272089
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0947214
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01086830
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01324554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0970963
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0942528
IRS990ScheduleA/Total509Grp/TotalAmt05272089
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0969204
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01092199
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01332260
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0976196
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0950345
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05320204
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01076593
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0251
IRS990ScheduleD/RevenueSubtotalAmt0969204
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/TotalExpensesPerForm990Amt01076593
IRS990ScheduleD/TotalRevenuePerForm990Amt0969204
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0969455
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01076593
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPWRAP consists of voluntary membership from various types of entities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1When a directors term expires, 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 the membership at which a quarum of members must be represented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IRS Form 990 is presented to the Board, accompanied by the 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 IV, 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/TotalAssetsBOYAmt05301189
IRS990/TotalAssetsEOYAmt05173503
IRS990/TotalAssetsGrp/BOYAmt05301189
IRS990/TotalAssetsGrp/EOYAmt05173503
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0947214
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01025197
IRS990/TotalFunctionalExpensesGrp/TotalAmt01076593
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0724390
IRS990/TotalLiabilitiesEOYAmt0703842
IRS990/TotalLiabilitiesGrp/BOYAmt0724390
IRS990/TotalLiabilitiesGrp/EOYAmt0703842
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04576799
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04469661
IRS990/TotalProgramServiceExpensesAmt01025197
IRS990/TotalRevenueGrp/ExclusionAmt05632
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016358
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0969204
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05301189
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05173503
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04576799
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04469661
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0220 Water Avenue
IRS990/USAddress/CityNm0Berthoud
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080513
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.spwrap.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard Belt
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0South Platte Water Related Activities Program Inc
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0141931682
ReturnHeader/Filer/PhoneNum09705327700
ReturnHeader/Filer/USAddress/AddressLine1Txt0220 Water Avenue
ReturnHeader/Filer/USAddress/CityNm0Berthoud
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080513
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Liittjohann Kauffman and Pederson CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0420 East Platte Avenue Suite A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fort Morgan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080701
ReturnHeader/PreparerPersonGrp/PhoneNum09708674922
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Kauffman
ReturnHeader/ReturnTs02015-07-08T05:21:56-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,173,503
Liabilities
$703,842
Net assets
$4,469,661
Revenue
$969,204
Expenses
$1,076,593
Net income
-$107,389
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