Civic Intelligence

San Juan Mountains Association

EIN 23-7437775 • 501(c)3 • Durango, CO

Profile

To empower visitors and locals to explore, learn about and protect the spectacular public lands of Southwest Colorado.

PO Box 2261Durango, CO 81302

www.sjma.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

29th percentile

-4.8%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

26th percentile

-3.5%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2022

Revenue Growth

47th percentile

5.8%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2022

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$1,361,996

Down $10,019 (-0.7%) from 2023

Liabilities

Up

$64,239

Up $31,797 (+98%) from 2023

Net Assets

Down

$1,297,757

Down $41,816 (-3.1%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin29th percentile

Revenue

Up

$1,458,839

Up $578 (+0.0%) from 2023

Expenses

Up

$1,504,238

Up $120,928 (+8.7%) from 2023

Net Income

Down

-$45,399

Down $120,350 (-161%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$1.5M$1.0M$500K$0Assets 2014: $893,343Liabilities 2014: $20,713Net Assets 2014: $872,6302014Assets 2015: $1,052,469Liabilities 2015: $35,867Net Assets 2015: $1,016,6022015Assets 2016: $985,099Liabilities 2016: $68,578Net Assets 2016: $916,5212016Assets 2017: $809,026Liabilities 2017: $12,839Net Assets 2017: $796,1872017Assets 2018: $1,031,443Liabilities 2018: $49,316Net Assets 2018: $982,1272018Assets 2019: $946,296Liabilities 2019: $48,155Net Assets 2019: $898,1412019Assets 2020: $1,296,854Liabilities 2020: $28,153Net Assets 2020: $1,268,7012020Assets 2021: $1,264,735Liabilities 2021: $27,064Net Assets 2021: $1,237,6712021Assets 2022: $1,206,621Liabilities 2022: $29,134Net Assets 2022: $1,177,4872022Assets 2023: $1,372,015Liabilities 2023: $32,442Net Assets 2023: $1,339,5732023Assets 2024: $1,361,996Liabilities 2024: $64,239Net Assets 2024: $1,297,7572024

Highlighted filing

2024

Assets$1,361,996
Liabilities$64,239
Net Assets$1,297,757
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $932,175Expenses 2014: $1,110,904Net Income 2014: -$178,7292014Revenue 2015: $1,369,150Expenses 2015: $1,225,178Net Income 2015: $143,9722015Revenue 2016: $1,379,941Expenses 2016: $1,480,022Net Income 2016: -$100,0812016Revenue 2017: $1,345,328Expenses 2017: $1,465,662Net Income 2017: -$120,3342017Revenue 2018: $1,835,383Expenses 2018: $1,631,651Net Income 2018: $203,7322018Revenue 2019: $1,200,715Expenses 2019: $1,281,723Net Income 2019: -$81,0082019Revenue 2020: $1,124,804Expenses 2020: $836,938Net Income 2020: $287,8662020Revenue 2021: $1,154,488Expenses 2021: $1,185,518Net Income 2021: -$31,0302021Revenue 2022: $1,258,001Expenses 2022: $1,318,185Net Income 2022: -$60,1842022Revenue 2023: $1,458,261Expenses 2023: $1,383,310Net Income 2023: $74,9512023Revenue 2024: $1,458,839Expenses 2024: $1,504,238Net Income 2024: -$45,3992024

Highlighted filing

2024

Revenue$1,458,839
Expenses$1,504,238
Net Income-$45,399
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,361,996
Liabilities
$64,239
Net assets
$1,297,757
Revenue
$1,458,839
Expenses
$1,504,238
Net income
-$45,399
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.36$0.06$1.30$1.46$1.50$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.03$1.34$1.46$1.38$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.03$1.18$1.26$1.32$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.26$0.03$1.24$1.15$1.19$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.03$1.27$1.12$0.84$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.05$0.90$1.20$1.28$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.03$0.05$0.98$1.84$1.63$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.80$1.35$1.47$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.07$0.92$1.38$1.48$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.04$1.02$1.37$1.23$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.02$0.87$0.93$1.11$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.0
Gross Receipts
$1,576,120
Mission and Program Overview

Mission

To enhance personal and community stewardship of natural, cultural and heritage resources on public and other lands in Southwest Colorado through interpretation, information, education and participation.

To empower visitors and locals to explore, learn about, and protect the spectacular public lands of Southwest Colorado.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$237,041$433,821▲ $196,780
Savings and Temporary Cash Investments$643,045$410,678▼ $232,367
Land, Buildings, and Equipment, Net$342,527$328,380▼ $14,147
Inventories for Sale or Use$92,758$122,896▲ $30,138
Investments in Publicly Traded Securities$28,819$32,399▲ $3,580
Accounts Receivable$27,825$29,089▲ $1,264
Prepaid Expenses and Deferred Charges-$4,733-
Total Assets$1,372,015$1,361,996▼ $10,019
Liabilities
Other Liabilities$24,919$41,613▲ $16,694
Accounts Payable and Accrued Expenses$7,523$22,626▲ $15,103
Total Liabilities$32,442$64,239▲ $31,797
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,033,884$1,005,562▼ $28,322
Net Assets With Donor Restrictions$305,689$292,195▼ $13,494
Total Net Assets Fund Balance$1,339,573$1,297,757▼ $41,816
Total Liabilities and Net Assets / Fund Balance$1,372,015$1,361,996▼ $10,019

Asset Categories

AssetBook ValueDepreciationBasis
Land$271,500-$271,500
Other Land Buildings$56,880$60,261$117,141
Buildings$0$0$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Stephanie WeberExecutive DirectorFT$83,539$83,539

Board Members and Trustees

NameTitle
Missy GosneyPresident
Tom HuffakerVice President
Beverly WinterscheidMember at large
David HarrisMember at large
Lisa McClureMember at large
Matt JanowiakSecretary
Steve KreutzbergTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,211,195
Program Service Revenue
$134,637
Investment Income
$9,654
Other Revenue
$103,353
All Other Contributions
$285,922
Change in Net Assets
$-45,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,148,477
Other Expenses$355,761
Total Fundraising Expense$49,679
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$756,609$142,478$15,077$914,164
Payment Travel Entrtnmnt Publicly Ofcl$114,903$6,056$4,215$125,174
Payroll Taxes$82,766$12,865$1,458$97,089
Current Officers, Directors, Trustees, and Key Employees$83,539--$83,539
Fees for Services Accounting$30,926$34,773$0$65,699
Office Expenses$44,715$1,314$240$46,269
Other Employee Benefits$23,912$16,657$0$40,569
Fees for Services Other--$28,148$28,148
Information Technology$20,835$375$0$21,210
Advertising$8,770$11,244$38$20,052
Occupancy$6,747$7,704$100$14,551
Insurance$14,257$0$0$14,257
Depreciation Depletion$11,655$2,492$0$14,147
Pension Plan Contributions$8,975$3,738$403$13,116
Other Expenses$0$1,208$0$1,208
Total Functional Expenses$1,213,010$241,549$49,679$1,504,238
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$91,786
Fundraising Direct Expenses$30,327
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Christmas Tree Lot$91,786$91,786$30,242$61,544
Total Events$91,786$91,786$30,242$61,544
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$28,654
Sales Tax Payable$7,038
USFS Future Project$5,000
401K Payable$921
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The board of directors are allowed to review the form 990.”

Form 990, Part VI, Section B, Line 15

“The board of directors determines the salary of the executive director. All other employee salaries are established by the executive director and approved by the board of directors.”

Form 990, Part VI, Section C, Line 19

“When requested, the executive director will provide the information open for public inspection.”

Filing and Contact Details

Filer

Filer Name
San Juan Mountains Association
EIN
23-7437775
Phone
9703821210
Address
PO Box 2261, Durango, CO 81302

Signing Officer

Name
Stephanie Weber
Title
Executive Director
Phone
9707691600
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Weber
Formed
1988
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
48
Volunteers
563

Preparer

Firm
ASAP Accounting & Payroll
Address
220 E Colorado, PO Box 2710, Telluride, CO 81435
Preparer
Chris Stubbs
Phone
9704401779
Supplemental Narrative

Financial Statement Notes

Schedule D, Part II, Line 5

“The organization has a written policy that outlines procedures for periodic monitoring, inspection, documentation, and enforcement of its conservation easements to ensure compliance and protect conservation values.”

Schedule D, Part II, Line 9

“Following GAAP, the organization reports conservation easements on its financial statements by reflecting them as assets on the balance sheet at acquisition cost or fair value, where applicable. Revenue related to easement donations is recognized as contribution revenue in the statement of activities, based on fair value at the time of donation. Expenses related to monitoring, legal defense, and enforcement are reported under program service expenses.”

Raw XML AppendixShowing 400 of 557 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/Desc0Visitor Centers - to man 13 US Forest Service and 1 Bureau of Land Management offices with persons and materials to educate, assist, inform, and direct visitors about the public lands available in the area and the proper use of those lands. Also host, in conjunction with the Colorado Department of Wildlife, hunter information booths during hunting season, approximately 800 hunters were informed. Also work with the State of Colorado to provide search and rescue cards to persons going into the back country. There were approximately 140,000 visitors, and the visitor information specialists assisted them.
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IRS990/MissionDesc0To empower visitors and locals to explore, learn about and protect the spectacular public lands of Southwest Colorado.
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IRS990/OtherExpensesGrp/Desc0License & Fees
IRS990/OtherExpensesGrp/Desc1Educational Scholarships
IRS990/OtherExpensesGrp/Desc2Cash over / short
IRS990/OtherExpensesGrp/Desc32021 UI Claim on old account
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IRS990/PrincipalOfficerNm0Stephanie Weber
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IRS990/ProgramServiceRevenueGrp/Desc0Education Outreach
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education Outreach programs are various types of environmental education and activities that take participants from awareness of the environment to knowledge about it, address attitudes and skills, and, finally, bring participants to action. These programs include but are not limited to; wildflower walks, llama treks, noxious weeds, fire awareness, mountain lion awareness, school field trips, teacher workshops, youth camps, bird watching, nature hikes, reforestation of burn areas, and many other classes and activities for all ages.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Outdoor Volunteers is a program that recruits, trains, and coordinates a core of volunteers. These volunteers do a variety of jobs, including but not limited to trail information specialists, wilderness information specialists, trial maintenance work, hunter information specialists, wild horse herd monitoring, public lands road, and campsite restoration. There were over 3,950 volunteer hours.
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