Civic Intelligence

Animas - La Plata Operation Maintenance and Replacement Association

990 • Fiscal year 2017 • EIN 27-2243048

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 01, 2018

Organization ProfileN/A

View Organization Page

125 Smelter PlaceDurango, CO 81303

(970) 385-7140

Siviq Scores

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

Liabilities / Assets

59th percentile

0.25x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

1.05x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

81st percentile

24%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$146,280

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

59th percentile

6.6%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-24%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$7,619,619

Up $1,665,805 (+28%) from 2015

Net Assets

Up

$5,692,588

Up $1,519,021 (+36%) from 2015

Liabilities

Up

$1,927,031

Up $146,784 (+8.2%) from 2015

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin81st percentile

Revenue

Up

$1,842,485

Up $462,973 (+34%) from 2015

Expenses

Up

$1,396,167

Up $106,915 (+8.3%) from 2015

Net Income

Up

$446,318

Up $356,058 (+394%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$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

2017

Assets$7,619,619
Liabilities$1,927,031
Net Assets$5,692,588
Open 2017 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,842,485
Expenses$1,396,167
Net Income$446,318
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 1, 2018
Return Version
2016v3.0
Gross Receipts
$1,842,485
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,440,253$6,907,750▲ $467,497
Land, Buildings, and Equipment, Net$698,753$690,738▼ $8,015
Accounts Receivable-$11,691-
Cash and Non-Interest-Bearing Accounts$9,193$9,132▼ $61
Prepaid Expenses and Deferred Charges$297$308▲ $11
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,148,496$7,619,619▲ $471,123
Other Assets Total-$0-
Liabilities
Deferred Revenue$1,818,223$1,821,248▲ $3,025
Accounts Payable and Accrued Expenses$84,003$105,783▲ $21,780
Total Liabilities$1,902,226$1,927,031▲ $24,805
Net Assets / Fund Balance
Unrestricted Net Assets$4,538,238$4,984,556▲ $446,318
Temporarily Rstr Net Assets$708,032$708,032→ $0
Total Net Assets Fund Balance$5,246,270$5,692,588▲ $446,318
Total Liabilities and Net Assets / Fund Balance$7,148,496$7,619,619▲ $471,123

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$646,689$458,915$1,105,604
Other Land Buildings$44,049$44,735$88,784
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Russell HowardGeneral MgrFT$146,280$146,280

Board Members and Trustees

NameTitle
Jim DunlapChairman
DeAnne HouseDirector
Jason JohnDirector
Kirk RussellDirector
Lena AtencioDirector
Steve DunnDirector
Cathy MetzEx-Officio Trea
Revenue and Support

Revenue Composition

Contributions and Grants
$1,818,224
Program Service Revenue
$0
Investment Income
$22,708
Other Revenue
$1,553
Change in Net Assets
$446,318

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,842,485
Revenue Not Reported on Form 990
$116,000
Total Revenue per Audited Statements
$1,958,485
Total Revenue per Form 990
$1,842,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$708,761
Other Expenses$687,406
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$283,446$113,493-$396,939
Other Expenses$151,459$2,178-$153,637
Current Officers, Directors, Trustees, and Key Employees$43,577$101,679-$145,256
Occupancy$128,860$671-$129,531
Fees for Services Other$91,593$32,702-$124,295
Depreciation Depletion$113,865$7,374-$121,239
Other Employee Benefits$69,698$38,998-$108,696
Fees for Services Legal-$52,925-$52,925
Payroll Taxes$23,113$13,789-$36,902
Insurance$20,664$11,906-$32,570
Fees for Services Accounting-$26,766-$26,766
Pension Plan Contributions$12,694$8,274-$20,968
Office Expenses-$20,239-$20,239
Fees for Services Lobbying-$15,860-$15,860
Travel$5,164$5,180-$10,344
Total Functional Expenses$944,133$452,034$0$1,396,167

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,512,167
Expenses per Audited Statements$1,396,167
Total Expenses per Form 990$1,396,167
Expenses Not Reported on Form 990$116,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Line 6: Explanation of Classes of Members or Shareholder

“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 voting capactiy 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, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Part VI - Governance, Management and Disclosure

“Section A. Governing Body and Management, Line 1bAlthough 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.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Aaron Chavez
Title
Board Chair
Signed
2018-02-01
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
0
Employees
9

Preparer

Firm
FredrickZink & Associates PC CPAs
Address
954 East 2nd Avenue 201, Durango, CO 81301-5111
Preparer
Michelle Sainio
Phone
9702470506
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“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 managements evaluation, the requirements did not have a material effect on the Associations financial statements. Accordingly, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions.”

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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0The primary scope of the work was focused on opposing any legislative measure that would preclude an out of state entity/person from utilizing the Colorado court process to protect their water interests. In addition, J. Andrew Green & Associates, Inc. provided lobbying services on issues that directly impact the operation, maintenance and repair of the Animas La Plata Project.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1 - Direct and Indirect Political Campaign Activities
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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 managements evaluation, the requirements did not have a material effect on the Associations financial statements. Accordingly, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each 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 voting capactiy 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft of form 990 is presented to the board for review and approval prior to signing and filing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflicts 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of the general manager is determined using comparable data from member organizations, which is then reveiwed and approved by the board annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Association's governing documents, policies and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Section A. Governing Body and Management, Line 1bAlthough 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI - Governance, Management and Disclosure
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,619,619
Liabilities
$1,927,031
Net assets
$5,692,588
Revenue
$1,842,485
Expenses
$1,396,167
Net income
$446,318
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
2017Detailed filing. Detailed filing data is available for this year.$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
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