Civic Intelligence

Animas - La Plata Operation Maintenance and Replacement Association

990 • Fiscal year 2021 • EIN 27-2243048

Oct 01, 2020 to Sep 30, 2021 • Filed on Jan 24, 2022

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

61st percentile

0.21x

Higher debt load relative to assets than 61% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

1.19x

Higher debt load relative to revenue than 85% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

28th percentile

2.0%

Higher net margin than 28% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

63rd percentile

$148,760

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

35th percentile

3.7%

Faster asset growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

13th percentile

-19%

Faster revenue growth than 13% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$8,628,604

Up $453,009 (+5.5%) from 2019

Net Assets

Up

$6,812,895

Up $535,941 (+8.5%) from 2019

Liabilities

Down

$1,815,709

Down $82,932 (-4.4%) from 2019

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin28th percentile

Revenue

Down

$1,523,689

Down $377,744 (-20%) from 2019

Expenses

Down

$1,493,949

Down $126,195 (-7.8%) from 2019

Net Income

Down

$29,740

Down $251,549 (-89%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2021

Assets$8,628,604
Liabilities$1,815,709
Net Assets$6,812,895
Open 2021 Filing

Operations Trend

Revenue Growth13th 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

2021

Revenue$1,523,689
Expenses$1,493,949
Net Income$29,740
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jan 24, 2022
Return Version
2020v4.0
Gross Receipts
$1,523,689
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$7,858,653$8,253,963▲ $395,310
Land, Buildings, and Equipment, Net$461,896$374,641▼ $87,255
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$8,320,549$8,628,604▲ $308,055
Other Assets Total-$0-
Liabilities
Deferred Revenue$1,444,358$1,713,837▲ $269,479
Accounts Payable and Accrued Expenses$93,036$101,872▲ $8,836
Total Liabilities$1,537,394$1,815,709▲ $278,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,083,155$6,112,895▲ $29,740
Net Assets With Donor Restrictions$700,000$700,000→ $0
Total Net Assets Fund Balance$6,783,155$6,812,895▲ $29,740
Total Liabilities and Net Assets / Fund Balance$8,320,549$8,628,604▲ $308,055

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$372,528$783,098$1,155,626
Other Land Buildings$2,113$41,271$43,384
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Russell HowardGeneral MgrFT$148,760$148,760

Board Members and Trustees

NameTitle
Steve DunnChairman
Steve WhitemanExOfficio Treas
Archie House JrRepresentative
Jason JohnRepresentative
Jim DunlapRepresentative
Ken BeeglesRepresentative
Kirk RussellRepresentative
Revenue and Support

Revenue Composition

Contributions and Grants
$1,481,393
Program Service Revenue
$0
Investment Income
$28,458
Other Revenue
$13,838
Change in Net Assets
$29,740

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,523,689
Revenue Not Reported on Form 990
$116,000
Total Revenue per Audited Statements
$1,639,689
Total Revenue per Form 990
$1,523,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$841,632
Other Expenses$652,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$326,620$62,919-$389,539
Other Employee Benefits$161,817$66,922-$228,739
Current Officers, Directors, Trustees, and Key Employees$47,195$110,122-$157,317
Depreciation Depletion$86,716$539-$87,255
Fees for Services Other$67,359$4,618-$71,977
Insurance$44,819$21,987-$66,806
Fees for Services Legal-$46,922-$46,922
Payroll Taxes$28,684$13,197-$41,881
Pension Plan Contributions$18,031$6,125-$24,156
Fees for Services Accounting-$18,817-$18,817
Office Expenses-$17,313-$17,313
Fees for Services Lobbying$15,000--$15,000
Other Expenses$29$1,318-$29
Total Functional Expenses$1,075,718$418,231$0$1,493,949

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,609,949
Expenses per Audited Statements$1,493,949
Total Expenses per Form 990$1,493,949
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
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, 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 current voting capacity are the Animas La Plata Water Conservancy District, 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 the 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
Steve Dunn
Title
Chairman
Signed
2022-01-24
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
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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IRS990/OtherExpensesGrp/Desc3Tribute Garden Maintenance
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IRS990/OtherRevenueMiscGrp/Desc0Credit card rewards
IRS990/OtherRevenueMiscGrp/Desc1Energy Reimbursement
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IRS990/PYTotalRevenueAmt01879355
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt029740
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07858653
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08253963
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01481393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01784123
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01852689
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01821248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01818224
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08757677
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0116850
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt028458
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0461
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt013838
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96800
IRS990ScheduleA/PublicSupportPY170Pct00.97430
IRS990ScheduleA/PublicSupportTotal170Amt09340278
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01597393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01900973
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01938748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01934224
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09340278
IRS990ScheduleA/TotalSupportAmt09648843
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IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0224395
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IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0229042
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0896759
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt015000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt015000
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IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01478949
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 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/RevenueSubtotalAmt01523689
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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IRS990/ScheduleORequiredInd0true
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 current voting capacity are the Animas La Plata Water Conservancy District, 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 the 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

Document Assets

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Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,628,604
Liabilities
$1,815,709
Net assets
$6,812,895
Revenue
$1,523,689
Expenses
$1,493,949
Net income
$29,740
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
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