Civic Intelligence

Animas - La Plata Operation Maintenance and Replacement Association

990 • Fiscal year 2018 • EIN 27-2243048

Oct 01, 2017 to Sep 30, 2018 • Filed on Jan 15, 2019

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.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

1.05x

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

61st percentile

$146,605

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

61st percentile

4.6%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

2.2%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$7,973,332

Up $353,713 (+4.6%) from 2017

Net Assets

Up

$5,995,665

Up $303,077 (+5.3%) from 2017

Liabilities

Up

$1,977,667

Up $50,636 (+2.6%) from 2017

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin74th percentile

Revenue

Up

$1,883,917

Up $41,432 (+2.2%) from 2017

Expenses

Up

$1,580,840

Up $184,673 (+13%) from 2017

Net Income

Down

$303,077

Down $143,241 (-32%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth61st 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

2018

Assets$7,973,332
Liabilities$1,977,667
Net Assets$5,995,665
Open 2018 Filing

Operations Trend

Revenue Growth45th 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

2018

Revenue$1,883,917
Expenses$1,580,840
Net Income$303,077
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jan 15, 2019
Return Version
2017v2.2
Gross Receipts
$1,893,386
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$6,907,750$7,348,437▲ $440,687
Land, Buildings, and Equipment, Net$689,038$605,916▼ $83,122
Accounts Receivable$11,691$0▼ $11,691
Cash and Non-Interest-Bearing Accounts$9,132$9,779▲ $647
Prepaid Expenses and Deferred Charges$308$0▼ $308
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$7,619,619$7,973,332▲ $353,713
Other Assets Total$1,700$9,200▲ $7,500
Liabilities
Deferred Revenue$1,821,248$1,852,689▲ $31,441
Accounts Payable and Accrued Expenses$105,783$124,978▲ $19,195
Total Liabilities$1,927,031$1,977,667▲ $50,636
Net Assets / Fund Balance
Unrestricted Net Assets$4,984,556$5,295,665▲ $311,109
Temporarily Rstr Net Assets$708,032$700,000▼ $8,032
Total Net Assets Fund Balance$5,692,588$5,995,665▲ $303,077
Total Liabilities and Net Assets / Fund Balance$7,619,619$7,973,332▲ $353,713

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$602,185$533,405$1,135,590
Other Land Buildings$3,731$44,197$47,928
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Russell HowardGeneral MgrFT$146,605$146,605

Board Members and Trustees

NameTitle
Cathy MetzChair
DeAnne HouseRepresentative
Jason JohnRepresentative
Jim DunlapRepresentative
Kirk RussellRepresentative
Lena AtencioRepresentative
Steve DunnRepresentative
Revenue and Support

Revenue Composition

Contributions and Grants
$1,822,748
Program Service Revenue
$0
Investment Income
$59,207
Other Revenue
$1,962
All Other Contributions
$1,500
Change in Net Assets
$303,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,883,917
Revenue Not Reported on Form 990
$113,381
Total Revenue per Audited Statements
$1,997,298
Total Revenue per Form 990
$1,883,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$816,395
Salaries, Compensation, and Employee Benefits$764,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$318,315$75,725-$394,040
Current Officers, Directors, Trustees, and Key Employees$46,969$109,595-$156,564
Other Employee Benefits$109,124$43,057-$152,181
Depreciation Depletion$102,229$5,753-$107,982
Fees for Services Other$89,550$4,151-$93,701
Fees for Services Legal-$67,923-$67,923
Payroll Taxes$26,098$12,634-$38,732
Insurance$20,443$12,205-$32,648
Fees for Services Accounting-$27,591-$27,591
Office Expenses-$24,807-$24,807
Pension Plan Contributions$15,311$7,617-$22,928
Fees for Services Lobbying-$15,552-$15,552
Other Expenses$5,865$4,773-$10,638
All Other Expenses-$4,119-$4,119
Total Functional Expenses$1,144,551$436,289$0$1,580,840

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,694,221
Total Expenses per Form 990$1,580,840
Expenses per Audited Statements$1,576,721
Expenses Not Reported on Form 990$117,500
Expenses Not Reported on Financial Statements$4,119
Other Expense Adjustments$4,119
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
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
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
Cathy Metz
Title
Board Chair
Signed
2019-01-15
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
0
Employees
8

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.”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Early cd withdrawal penalty $4119”

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IRS990ScheduleC/CorrectionMadeInd0false
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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/ExplanationTxt1Early cd withdrawal penalty $4119
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,973,332
Liabilities
$1,977,667
Net assets
$5,995,665
Revenue
$1,883,917
Expenses
$1,580,840
Net income
$303,077
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
2018Detailed filing. Detailed filing data is available for this year.$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