Civic Intelligence

Animas - La Plata Operation Maintenance and Replacement Association

EIN 27-2243048 • 501(c)3 • Durango, CO

View Organization Page

Profile

To protect, preserve, and operate all assets of the Animas-La Plata Project while capturing, storing, and releasing the Project water supply in the most efficient and cost effective manner for the members of the Association.

125 Smelter PlaceDurango, CO 81303

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.19x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.81x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

80th percentile

30%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$201,005

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

56th percentile

6.0%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

8.4%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$10,372,733

Up $1,505,479 (+17%) from 2022

Liabilities

Up

$1,934,850

Up $37,200 (+2.0%) from 2022

Net Assets

Up

$8,437,883

Up $1,468,279 (+21%) from 2022

Operations
Liabilities / Revenue78th percentileNet Margin80th percentile

Revenue

Up

$2,396,420

Up $628,370 (+36%) from 2022

Expenses

Up

$1,688,150

Up $76,809 (+4.8%) from 2022

Net Income

Up

$708,270

Up $551,561 (+352%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$15M$10M$5.0M$0Assets 2013: $5,056,587Liabilities 2013: $1,245,912Net Assets 2013: $3,810,6752013Assets 2015: $5,953,814Liabilities 2015: $1,780,247Net Assets 2015: $4,173,5672015Assets 2017: $7,619,619Liabilities 2017: $1,927,031Net Assets 2017: $5,692,5882017Assets 2018: $7,973,332Liabilities 2018: $1,977,667Net Assets 2018: $5,995,6652018Assets 2019: $8,175,595Liabilities 2019: $1,898,641Net Assets 2019: $6,276,9542019Assets 2021: $8,628,604Liabilities 2021: $1,815,709Net Assets 2021: $6,812,8952021Assets 2022: $8,867,254Liabilities 2022: $1,897,650Net Assets 2022: $6,969,6042022Assets 2025: $10,372,733Liabilities 2025: $1,934,850Net Assets 2025: $8,437,8832025

Highlighted filing

2025

Assets$10,372,733
Liabilities$1,934,850
Net Assets$8,437,883
Open 2025 Filing

Operations Trend

Revenue Growth53rd percentile

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

$3.0M$2.0M$1.0M$0Expenses 2013: $521,0442013Revenue 2015: $1,379,512Expenses 2015: $1,289,252Net Income 2015: $90,2602015Revenue 2017: $1,842,485Expenses 2017: $1,396,167Net Income 2017: $446,3182017Revenue 2018: $1,883,917Expenses 2018: $1,580,840Net Income 2018: $303,0772018Revenue 2019: $1,901,433Expenses 2019: $1,620,144Net Income 2019: $281,2892019Revenue 2021: $1,523,689Expenses 2021: $1,493,949Net Income 2021: $29,7402021Revenue 2022: $1,768,050Expenses 2022: $1,611,341Net Income 2022: $156,7092022Revenue 2025: $2,396,420Expenses 2025: $1,688,150Net Income 2025: $708,2702025

Highlighted filing

2025

Revenue$2,396,420
Expenses$1,688,150
Net Income$708,270
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$10,372,733
Liabilities
$1,934,850
Net assets
$8,437,883
Revenue
$2,396,420
Expenses
$1,688,150
Net income
$708,270
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$1.93$8.44$2.40$1.69$0.71
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.87$1.90$6.97$1.77$1.61$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.63$1.82$6.81$1.52$1.49$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.18$1.90$6.28$1.90$1.62$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.97$1.98$6.00$1.88$1.58$0.30
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.62$1.93$5.69$1.84$1.40$0.45
2015Detailed filing. Detailed filing data is available for this year.$5.95$1.78$4.17$1.38$1.29$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.06$1.25$3.81$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 5, 2026
Return Version
2024v5.5
Gross Receipts
$2,404,092
Mission and Program Overview

Mission

To protect, preserve, and operate all assets of the Animas-La Plata Project while capturing, storing, and releasing the Project water supply in the most efficient and cost effective manner for the members of the Association.

See Schedule O TO PROTECT, PRESERVE, AND OPERATE ALL ASSETS OF THE ANIMAS-LA PLATA PROJECT WHILE CAPTURING, STORING, AND RELEASING THE PROJECT WATER SUPPLY IN THE MOST EFFICIENT AND COST EFFECTIVE MANNER FOR THE MEMBERS OF THE ASSOCIATION.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,519,115$9,878,873▲ $359,758
Land, Buildings, and Equipment, Net$242,334$331,172▲ $88,838
Total Assets$9,781,340$10,372,733▲ $591,393
Other Assets Total$19,891$162,688▲ $142,797
Liabilities
Deferred Revenue$1,956,926$1,821,809▼ $135,117
Accounts Payable and Accrued Expenses$94,801$113,041▲ $18,240
Total Liabilities$2,051,727$1,934,850▼ $116,877
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,156,348$7,864,618▲ $708,270
Net Assets With Donor Restrictions$573,265$573,265→ $0
Total Net Assets Fund Balance$7,729,613$8,437,883▲ $708,270
Total Liabilities and Net Assets / Fund Balance$9,781,340$10,372,733▲ $591,393

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$287,568$749,027$1,036,595
Other Land Buildings$43,604$237,365$280,969
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Russell HowardGeneral MgrFT$173,767$27,238$201,005

Board Members and Trustees

NameTitle
Matt HoldenChairman/Representative
Jason JohnExOfficio Treasurer/Representative
Aaron ChavezRepresentative
Andrew FrostRepresentative
Kirk RussellRepresentative
Steve DunnRepresentative
Tawnie KnightRepresentative
Revenue and Support

Revenue Composition

Contributions and Grants
$2,072,926
Program Service Revenue
$4,145
Investment Income
$318,254
Other Revenue
$1,095
Change in Net Assets
$708,270

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$116,000Fair Market Value (FMV)
Total Noncash Contributions1$116,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,396,420
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,396,420
Total Revenue per Form 990
$2,396,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$846,252
Other Expenses$841,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$322,685$110,668-$433,353
Current Officers, Directors, Trustees, and Key Employees$53,967$125,923-$179,890
Fees for Services Other$118,213$46,858-$165,071
Other Employee Benefits$107,460$55,253-$162,713
Occupancy$96,000$20,000-$116,000
Insurance$60,751$31,666-$92,417
Depreciation Depletion$68,795$2,594-$71,389
Fees for Services Legal-$52,613-$52,613
Payroll Taxes$27,630$16,009-$43,639
Pension Plan Contributions$17,007$9,650-$26,657
Fees for Services Lobbying-$22,000-$22,000
Fees for Services Accounting-$21,291-$21,291
Office Expenses-$17,749-$17,749
Other Expenses$459$743-$1,202
Total Functional Expenses$1,141,674$546,476$0$1,688,150

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,688,150
Total Expenses per Audited Statements$1,688,150
Total Expenses per Form 990$1,688,150
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
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
No
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
No
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, Part VI, Section A, line 1A

“Section A. Governing Body and Management, Line 1b Although each member derives a benefit from the Association as a result of the use of project water, the Association was formed to ease the burden on the federal government and each member entity. Additionally, each member has an equal vote.”

Form 990, Part VI, Section A, line 6

“Each member of the Association has an independent federal contract with the Bureau of Reclamation for the development, operation, maintenance and use of the project water. The members of the Association with current voting capacity are the City of Durango, La Plata Conservancy District, Navajo Nation, San Juan Water Commission, Southern Ute Indian Tribe, State of Colorado, and Ute Mountain Ute Tribe.”

Form 990, Part VI, Section A, line 7A

“The Board includes a representative from each Member Organization. When terms come due, the Board approves another representative from the Member Organization to take over the position for a set term”

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

“A draft of the Form 990 is presented to the board for review and approval prior to signing and filing the return.”

Form 990, Part VI, Section B, line 12C

“Conflicts of interest are discussed at board meetings as necessary. Additionally, each member signs a statement disclosing any potential conflicts of interest on an annual basis.”

Form 990, Part VI, Section B, line 15A

“Compensation of the general manager is determined using comparable data from member organizations, which is then reviewed and approved by the board annually.”

Form 990, Part VI, Section C, line 19

“The Association's governing documents, policies and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Animas - La Plata Operation Maintenance
EIN
27-2243048
Phone
9703857140
Address
125 Smelter Place, Durango, CO 81303

Signing Officer

Name
Matt Holden
Title
Chairman
Phone
9703857140
Signed
2026-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Holden
Formed
2009
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
0
Employees
9
Volunteers
0

Preparer

Firm
MBE CPAs LLP
Address
E10890 Penny Ln/PO Box 163, Baraboo, WI 53913
Preparer
Michelle Sainio CPA
Phone
6083567733
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The Association is exempt from income tax as provided under Section 501(c)(3) of the Internal Revenue Code, except on net income derived from unrelated business activities. The Association adopted accounting requirements that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns, including the position that the Association continues to qualify to be treated as a tax-exempt Association for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying statement of financial position along with any interest and penalties that would result from that assessment. If the Association has unrelated business income, the federal Exempt Association Business Income Tax Return (Form 990T) would be subject to examination by the Internal Revenue Service for three years after filing. Should any penalties and interest be incurred, they would be recognized as management and general expenses. Based on the results of management's evaluation, the requirements did not have a material effect on the Association's financial statements. Accordingly, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions.”

Raw XML AppendixShowing 400 of 500 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
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IRS990/ActivityOrMissionDesc0See Schedule O TO PROTECT, PRESERVE, AND OPERATE ALL ASSETS OF THE ANIMAS-LA PLATA PROJECT WHILE CAPTURING, STORING, AND RELEASING THE PROJECT WATER SUPPLY IN THE MOST EFFICIENT AND COST EFFECTIVE MANNER FOR THE MEMBERS OF THE ASSOCIATION.
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt068795
IRS990/DepreciationDepletionGrp/TotalAmt071389
IRS990/Desc0The purpose of the Association is to carry out the operation, maintenance, and replacement for the Animas-La Plata Project. The Animas-La Plata Project (ALP), located in southwestern Colorado and in northwestern New Mexico, was authorized by the Colorado River Basin Project Act of September 30, 1968 (Public Law 84-485). It provided for a multi-purpose project for municipal and industrial uses.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Kirk Russell
IRS990/Form990PartVIISectionAGrp/PersonNm1Andrew Frost
IRS990/Form990PartVIISectionAGrp/PersonNm2Steve Dunn
IRS990/Form990PartVIISectionAGrp/PersonNm3Aaron Chavez
IRS990/Form990PartVIISectionAGrp/PersonNm4Tawnie Knight
IRS990/Form990PartVIISectionAGrp/PersonNm5Jason John
IRS990/Form990PartVIISectionAGrp/PersonNm6Matt Holden
IRS990/Form990PartVIISectionAGrp/PersonNm7Russell Howard
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Representative
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IRS990/NoncashContributionsAmt0116000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt020000
IRS990/OccupancyGrp/ProgramServicesAmt096000
IRS990/OccupancyGrp/TotalAmt0116000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017749
IRS990/OfficeExpensesGrp/TotalAmt017749
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt019891
IRS990/OtherAssetsTotalGrp/EOYAmt0162688
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt055253
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0107460
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0162713
IRS990/OtherExpensesGrp/Desc0Repairs and maintenance
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Training, travel, and m
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012467
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1992
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2743
IRS990/OtherExpensesGrp/ProgramServicesAmt0139273
IRS990/OtherExpensesGrp/ProgramServicesAmt1129434
IRS990/OtherExpensesGrp/ProgramServicesAmt2459
IRS990/OtherExpensesGrp/TotalAmt0151740
IRS990/OtherExpensesGrp/TotalAmt1130426
IRS990/OtherExpensesGrp/TotalAmt21202
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Credit card rewards
IRS990/OtherRevenueMiscGrp/Desc1Other Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0990
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1105
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0990
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1105
IRS990/OtherRevenueTotalAmt01095
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0110668
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0322685
IRS990/OtherSalariesAndWagesGrp/TotalAmt0433353
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016009
IRS990/PayrollTaxesGrp/ProgramServicesAmt027630
IRS990/PayrollTaxesGrp/TotalAmt043639
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09650
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt017007
IRS990/PensionPlanContributionsGrp/TotalAmt026657
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Matt Holden
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Water sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04145
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01949794
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0254421
IRS990/PYOtherExpensesAmt0975812
IRS990/PYOtherRevenueAmt02454
IRS990/PYProgramServiceRevenueAmt03184
IRS990/PYRevenuesLessExpensesAmt0423312
IRS990/PYSalariesCompEmpBnftPaidAmt0810729
IRS990/PYTotalExpensesAmt01786541
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02209853
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0708270
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0310666
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09519115
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09878873
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income - 2020 Amount: $ 13,838. 2021 Amount: $ 21,456. 2022 Amount: $ 116,624. 2023 Amount: $ 5,698. 2024 Amount: $ 1,095.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10, Explanation of Other Income:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01956926
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01949794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01812823
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01713837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01481393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08914773
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0580000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0318254
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0254361
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt099805
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt028458
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0713910
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01095
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05698
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0116624
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt021456
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013838
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0158711
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91580
IRS990ScheduleA/PublicSupportPY170Pct00.93500
IRS990ScheduleA/PublicSupportTotal170Amt09494773
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02072926
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02065794
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01928823
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01829837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01597393
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09494773
IRS990ScheduleA/TotalSupportAmt010367394
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt057152
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt059844
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt058657
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt057642
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0233295
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0228608
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0239377
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0234628
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0230567
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0933180
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt022000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt021000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt020000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt015000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt078000
IRS990ScheduleC/GrassrootsCeilingAmt0349943
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt057152
IRS990ScheduleC/LobbyingCeilingAmt01399770
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0228608
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01550151
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0J. Andrew Green & Associates, Inc. provided governmental affairs services by monitoring and providing information regarding state legislative activities that could have an impact on the operations, maintenance, and repair of the Animas-La Plata Project
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1:
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt022000
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01572151
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt022000
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0287568
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0749027
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01036595
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01688150
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt043604
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0237365
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0280969
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02396420
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from income tax as provided under Section 501(c)(3) of the Internal Revenue Code, except on net income derived from unrelated business activities. The Association adopted accounting requirements that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns, including the position that the Association continues to qualify to be treated as a tax-exempt Association for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying statement of financial position along with any interest and penalties that would result from that assessment. If the Association has unrelated business income, the federal Exempt Association Business Income Tax Return (Form 990T) would be subject to examination by the Internal Revenue Service for three years after filing. Should any penalties and interest be incurred, they would be recognized as management and general expenses. Based on the results of management's evaluation, the requirements did not have a material effect on the Association's financial statements. Accordingly, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0331172
IRS990ScheduleD/TotalExpensesPerForm990Amt01688150
IRS990ScheduleD/TotalRevenuePerForm990Amt02396420
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02396420
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01688150
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0173767
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount020000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt07238
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Russell Howard
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0General Mgr
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0201005
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Compensation of the general manager is determined using comparable data from member organizations, which is then reviewed and approved by the board annually.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0FMV

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