Civic Intelligence

Cimarron Watershed Alliance Inc

EIN 20-1179179 • 501(c)3 • Cimarron, NM

Pub. 78 EligibleNTEE C01

Profile

To restore, maintain, and/or preserve surface and groundwater quality, aquatic resources, and water supplies. Serve as a resource on watershed issues and information. To protect, restore, and maintain natural resources (land, water, forest, and wildlife) in the watershed.

PO Box 626Cimarron, NM 87714

www.cimarronwater.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

100th percentile

1261%

Faster asset growth than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

447%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$457,089

Up $423,515 (+1261%) from 2023

Liabilities

Up

$200,613

Up $194,604 (+3239%) from 2023

Net Assets

Up

$256,476

Up $228,911 (+830%) from 2023

Revenue

Up

$1,431,110

Up $1,169,252 (+447%) from 2023

Expenses

Up

$1,232,935

Up $987,232 (+402%) from 2023

Net Income

Up

$198,175

Up $182,020 (+1127%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $13,680Liabilities 2011: $02011Assets 2012: $9,073Liabilities 2012: $02012Assets 2013: $9,119Liabilities 2013: $02013Assets 2014: $8,982Liabilities 2014: $392014Assets 2015: $12,724Liabilities 2015: $1542015Assets 2016: $11,717Liabilities 2016: $1562016Assets 2017: $56,601Liabilities 2017: $6882017Assets 2018: $12,052Liabilities 2018: $2,2872018Assets 2019: $6,809Liabilities 2019: $1,1932019Assets 2020: $39,467Liabilities 2020: $974Net Assets 2020: $38,4932020Assets 2021: $106,655Liabilities 2021: $3,304Net Assets 2021: $103,3512021Assets 2022: $12,783Liabilities 2022: $1,374Net Assets 2022: $11,4092022Assets 2023: $33,574Liabilities 2023: $6,009Net Assets 2023: $27,5652023Assets 2024: $457,089Liabilities 2024: $200,613Net Assets 2024: $256,4762024

Highlighted filing

2024

Assets$457,089
Liabilities$200,613
Net Assets$256,476

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $52,217Expenses 2011: $56,820Net Income 2011: -$4,6032011Revenue 2012: $62,070Expenses 2012: $66,675Net Income 2012: -$4,6052012Revenue 2013: $20,761Expenses 2013: $21,694Net Income 2013: -$9332013Revenue 2014: $16,680Expenses 2014: $16,856Net Income 2014: -$1762014Revenue 2015: $31,692Expenses 2015: $27,434Net Income 2015: $4,2582015Revenue 2016: $50,795Expenses 2016: $51,830Net Income 2016: -$1,0352016Revenue 2017: $80,361Expenses 2017: $36,009Net Income 2017: $44,3522017Revenue 2018: $69,997Expenses 2018: $116,145Net Income 2018: -$46,1482018Revenue 2019: $57,325Expenses 2019: $61,474Net Income 2019: -$4,1492019Revenue 2020: $250,048Expenses 2020: $217,171Net Income 2020: $32,8772020Revenue 2021: $399,419Expenses 2021: $334,561Net Income 2021: $64,8582021Revenue 2022: $117,443Expenses 2022: $209,385Net Income 2022: -$91,9422022Revenue 2023: $261,858Expenses 2023: $245,703Net Income 2023: $16,1552023Revenue 2024: $1,431,110Expenses 2024: $1,232,935Net Income 2024: $198,1752024

Highlighted filing

2024

Revenue$1,431,110
Expenses$1,232,935
Net Income$198,175

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.20$0.26$1.43$1.23$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.01$0.03$0.26$0.25$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$0.12$0.21$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.10$0.40$0.33$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.25$0.22$0.03
2019Summary only. Only limited summary data is available for this year.$0.01$0.00$0.06$0.06$0.00
2018Summary only. Only limited summary data is available for this year.$0.01$0.00$0.07$0.12$0.05
2017Summary only. Only limited summary data is available for this year.$0.06$0.00$0.08$0.04$0.04
2016Summary only. Only limited summary data is available for this year.$0.01$0.00$0.05$0.05$0.00
2015Summary only. Only limited summary data is available for this year.$0.01$0.00$0.03$0.03$0.00
2014Summary only. Only limited summary data is available for this year.$0.01$0.00$0.02$0.02$0.00
2013Summary only. Only limited summary data is available for this year.$0.01$0.00$0.02$0.02$0.00
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.06$0.07$0.00
2011Summary only. Only limited summary data is available for this year.$0.01$0.00$0.05$0.06$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 4, 2025
Return Version
2024v5.0
Gross Receipts
$1,431,110
Mission and Program Overview

Mission

To restore, maintain, and/or preserve surface and groundwater quality, aquatic resources, and water supplies. Serve as a resource on watershed issues and information. To protect, restore, and maintain natural resources (land, water, forest, and wildlife) in the watershed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$377,937-
Accounts Receivable-$53,608-
Cash and Non-Interest-Bearing Accounts$33,574$17,943▼ $15,631
Land, Buildings, and Equipment, Net-$7,601-
Total Assets$33,574$457,089▲ $423,515
Liabilities
Accounts Payable and Accrued Expenses$6,009$200,613▲ $194,604
Total Liabilities$6,009$200,613▲ $194,604
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,565$256,476▲ $228,911
Total Net Assets Fund Balance$27,565$256,476▲ $228,911
Total Liabilities and Net Assets / Fund Balance$33,574$457,089▲ $423,515

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,601$6,847$14,448
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard SmithExecutive DiFT$100,102$100,102

Board Members and Trustees

NameTitle
Casey MorrowBoard Member
Julia StaffordBoard Member
Ryan SimonsonBoard Member
Scott ShafferBoard Member
Regina BonnerBoard Presid
Casey MyersBoard Secret
Timothy HerfelBoard Treasu
Kim WrightBoard Vice P

Highest Paid Contractors

ContractorServicesLocationCompensation
Kc & Mc Services LLCForest Services1385 S 2ND ST, Raton, NM 87740$321,795
Jt Timber Falling INCForest Services30378 COUNTY ROAD 16, Blanca, CO 81123$286,517
Revenue and Support

Revenue Composition

Contributions and Grants
$1,355,274
Program Service Revenue
$75,836
Investment Income
$0
Other Revenue
$0
All Other Contributions
$82,535
Change in Net Assets
$198,175

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,431,110
Total Revenue per Audited Statements
$1,431,110
Total Revenue per Form 990
$1,431,110
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$877,587
Salaries, Compensation, and Employee Benefits$355,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,761$15,643-$231,404
Current Officers, Directors, Trustees, and Key Employees$93,335$6,767-$100,102
Payroll Taxes$22,230$1,612-$23,842
Travel$14,954$305-$15,259
Insurance$8,589$5,801-$14,390
Fees for Services Accounting-$2,965-$2,965
Office Expenses$879$1,324-$2,203
Depreciation Depletion-$1,900-$1,900
Advertising$173$13-$186
Other Expenses$4,007$10-$10
Total Functional Expenses$1,190,381$42,554$0$1,232,935

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,232,935
Total Expenses per Audited Statements$1,232,935
Total Expenses per Form 990$1,232,935
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Each board member is provided a copy of the 990 return for review and approval before the form 990 is filed.

Form 990, Page 6, Part VI, Line 12C

Each board member is provided with a copy of the conflict of interest policy and required to self report any conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The board approves compensation for management during annual budgeting process. The compensation is determined by comparison to positions in similar organizations and current market compensation rates. The approval of the annual compensation is documented by the approval of the annual budget.

Form 990, Page 6, Part VI, Line 15B

The board approves compensation for the officers or key employees during annual budgeting process. The compensation is determined by comparison to positions in similar organizations and current market compensation rates. The approval of the annual compensation is documented by the approval of the annual budget.

Form 990, Page 6, Part VI, Line 19

Governing documents are maintained by a board member and are made available upon request

Filing and Contact Details

Filer

Filer Name
Cimarron Watershed Alliance Inc
EIN
20-1179179
Phone
6623121678
Address
PO BOX 626, CIMARRON, NM 87714

Signing Officer

Name
Richard Smith
Title
Executive Director
Phone
6623121678
Signed
2025-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Smith
Formed
2016
Legal Domicile
Nm
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Pulakos Cpas Pc
Address
6753 ACADEMY RD NE, ALBUQUERQUE, NM 87109
Preparer
Robert a Depasquale CPA
Phone
5053381500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To restore, maintain, and/or preserve surface and groundwater quality, aquatic resources, and water supplies. Serve as a resource on watershed issues and information. To protect, restore, and maintain natural resources (land, water, forest, and wildlife) in the watershed.

Form 990, Page 2, Part III, Line 4A

The cwa was created as a result of a watershed study done by the new mexico environment department, as required by the united states department of environmental protection. This study resulted in the adoption of several total maximum daily load (tmdl) reports that identified certain problems in creeks and rivers within the cimarron watershed. These problems included turbidity, temperature, aluminum, and fecal coliform. The cwa was formed to help address these problems at the local level with local input. A list of concerns and possible actions were identified by the cwa members. However, the cwa recognized that to be effective it must limit its efforts to a finite number of these issues at any one time. Therefore, the members' first step was to categorize their objectives into long-term and short-term solutions. These categories were then narrowed to what the members believed to be most critical for the future health of the watershed. These included: replanting riparian areas, reducing forest biomass, and improving wastewater management throughout the county.

Form 990, Page 12, Part XII, Line 1

The organization's prior years form 990s were prepared on the accrual basis of accounting method, as indicated by the organization's prior years form 990s balance sheets which reported accounts payable and accrued expenses on its form 990 balance sheets. However, the organization inadvertently had the cash accounting method box checked on its prior years form 990s. The accrual method was used in prior years on the organization's form 990, so the error was limited to the accounting method box that was checked on the prior years form 990. Therefore, no form 3115 is required since there was no actual change in the accounting method used to prepare the organization's current year form 990.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is a nonprofit organization and is exempt from federal income tax under section 501(c)(3) of the internal revenue code and is not classified by the internal revenue service as a private foundation. The organization has adopted us gaap, as it relates to uncertain tax positions, and has evaluated its tax positions taken for open tax years. Management believes that all activities of the organization are within their tax-exempt purpose, and that there are no uncertain tax positions.

Raw XML AppendixShowing 400 of 413 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.

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IRS990/CreditCounselingInd0false
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IRS990/Desc0THE CWA WAS CREATED AS A RESULT OF A WATERSHED STUDY DONE BY THE NEW MEXICO ENVIRONMENT DEPARTMENT, AS REQUIRED BY THE UNITED STATES DEPARTMENT OF ENVIRONMENTAL PROTECTION. THIS STUDY RESULTED IN THE ADOPTION OF SEVERAL TOTAL MAXIMUM DAILY LOAD (TMDL) REPORTS THAT IDENTIFIED CERTAIN PROBLEMS IN CREEKS AND RIVERS WITHIN THE CIMARRON WATERSHED. THESE PROBLEMS INCLUDED TURBIDITY, TEMPERATURE, ALUMINUM, AND FECAL COLIFORM. THE CWA WAS FORMED TO HELP ADDRESS THESE PROBLEMS AT THE LOCAL LEVEL WITH LOCAL INPUT. A LIST OF CONCERNS AND POSSIBLE ACTIONS WERE IDENTIFIED BY THE CWA MEMBERS. HOWEVER, THE CWA RECOGNIZED THAT TO BE EFFECTIVE IT MUST LIMIT ITS EFFORTS TO A FINITE NUMBER OF THESE ISSUES AT ANY ONE TIME. THEREFORE, THE MEMBERS' FIRST STEP WAS TO CATEGORIZE THEIR OBJECTIVES INTO LONG-TERM AND SHORT-TERM SOLUTIONS. THESE CATEGORIES WERE THEN NARROWED TO WHAT THE MEMBERS BELIEVED TO BE MOST CRITICAL FOR THE FUTURE HEALTH OF THE WATERSHED. THESE INCLUDED: REPLANTING RIPARIAN AREAS, REDUCING FOREST BIOMASS, AND IMPROVING WASTEWATER MANAGEMENT THROUGHOUT THE COUNTY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A PRIVATE FOUNDATION. THE ORGANIZATION HAS ADOPTED US GAAP, AS IT RELATES TO UNCERTAIN TAX POSITIONS, AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR OPEN TAX YEARS. MANAGEMENT BELIEVES THAT ALL ACTIVITIES OF THE ORGANIZATION ARE WITHIN THEIR TAX-EXEMPT PURPOSE, AND THAT THERE ARE NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO RESTORE, MAINTAIN, AND/OR PRESERVE SURFACE AND GROUNDWATER QUALITY, AQUATIC RESOURCES, AND WATER SUPPLIES. SERVE AS A RESOURCE ON WATERSHED ISSUES AND INFORMATION. TO PROTECT, RESTORE, AND MAINTAIN NATURAL RESOURCES (LAND, WATER, FOREST, AND WILDLIFE) IN THE WATERSHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CWA WAS CREATED AS A RESULT OF A WATERSHED STUDY DONE BY THE NEW MEXICO ENVIRONMENT DEPARTMENT, AS REQUIRED BY THE UNITED STATES DEPARTMENT OF ENVIRONMENTAL PROTECTION. THIS STUDY RESULTED IN THE ADOPTION OF SEVERAL TOTAL MAXIMUM DAILY LOAD (TMDL) REPORTS THAT IDENTIFIED CERTAIN PROBLEMS IN CREEKS AND RIVERS WITHIN THE CIMARRON WATERSHED. THESE PROBLEMS INCLUDED TURBIDITY, TEMPERATURE, ALUMINUM, AND FECAL COLIFORM. THE CWA WAS FORMED TO HELP ADDRESS THESE PROBLEMS AT THE LOCAL LEVEL WITH LOCAL INPUT. A LIST OF CONCERNS AND POSSIBLE ACTIONS WERE IDENTIFIED BY THE CWA MEMBERS. HOWEVER, THE CWA RECOGNIZED THAT TO BE EFFECTIVE IT MUST LIMIT ITS EFFORTS TO A FINITE NUMBER OF THESE ISSUES AT ANY ONE TIME. THEREFORE, THE MEMBERS' FIRST STEP WAS TO CATEGORIZE THEIR OBJECTIVES INTO LONG-TERM AND SHORT-TERM SOLUTIONS. THESE CATEGORIES WERE THEN NARROWED TO WHAT THE MEMBERS BELIEVED TO BE MOST CRITICAL FOR THE FUTURE HEALTH OF THE WATERSHED. THESE INCLUDED: REPLANTING RIPARIAN AREAS, REDUCING FOREST BIOMASS, AND IMPROVING WASTEWATER MANAGEMENT THROUGHOUT THE COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER IS PROVIDED A COPY OF THE 990 RETURN FOR REVIEW AND APPROVAL BEFORE THE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH BOARD MEMBER IS PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND REQUIRED TO SELF REPORT ANY CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD APPROVES COMPENSATION FOR MANAGEMENT DURING ANNUAL BUDGETING PROCESS. THE COMPENSATION IS DETERMINED BY COMPARISON TO POSITIONS IN SIMILAR ORGANIZATIONS AND CURRENT MARKET COMPENSATION RATES. THE APPROVAL OF THE ANNUAL COMPENSATION IS DOCUMENTED BY THE APPROVAL OF THE ANNUAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD APPROVES COMPENSATION FOR THE OFFICERS OR KEY EMPLOYEES DURING ANNUAL BUDGETING PROCESS. THE COMPENSATION IS DETERMINED BY COMPARISON TO POSITIONS IN SIMILAR ORGANIZATIONS AND CURRENT MARKET COMPENSATION RATES. THE APPROVAL OF THE ANNUAL COMPENSATION IS DOCUMENTED BY THE APPROVAL OF THE ANNUAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MAINTAINED BY A BOARD MEMBER AND ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S PRIOR YEARS FORM 990S WERE PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING METHOD, AS INDICATED BY THE ORGANIZATION'S PRIOR YEARS FORM 990S BALANCE SHEETS WHICH REPORTED ACCOUNTS PAYABLE AND ACCRUED EXPENSES ON ITS FORM 990 BALANCE SHEETS. HOWEVER, THE ORGANIZATION INADVERTENTLY HAD THE CASH ACCOUNTING METHOD BOX CHECKED ON ITS PRIOR YEARS FORM 990S. THE ACCRUAL METHOD WAS USED IN PRIOR YEARS ON THE ORGANIZATION'S FORM 990, SO THE ERROR WAS LIMITED TO THE ACCOUNTING METHOD BOX THAT WAS CHECKED ON THE PRIOR YEARS FORM 990. THEREFORE, NO FORM 3115 IS REQUIRED SINCE THERE WAS NO ACTUAL CHANGE IN THE ACCOUNTING METHOD USED TO PREPARE THE ORGANIZATION'S CURRENT YEAR FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 12, PART XII, LINE 1
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD SMITH
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