Civic Intelligence

Animas - La Plata Operation Maintenance and Replacement Association

990 • Fiscal year 2022 • EIN 27-2243048

Oct 01, 2021 to Sep 30, 2022 • Filed on Jan 18, 2023

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.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

84th percentile

1.07x

Higher debt load relative to revenue than 84% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

54th percentile

8.9%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

65th percentile

$159,701

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

55th percentile

2.8%

Faster asset growth than 55% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

16%

Faster revenue growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$8,867,254

Up $238,650 (+2.8%) from 2021

Net Assets

Up

$6,969,604

Up $156,709 (+2.3%) from 2021

Liabilities

Up

$1,897,650

Up $81,941 (+4.5%) from 2021

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin54th percentile

Revenue

Up

$1,768,050

Up $244,361 (+16%) from 2021

Expenses

Up

$1,611,341

Up $117,392 (+7.9%) from 2021

Net Income

Up

$156,709

Up $126,969 (+427%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth55th 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

2022

Assets$8,867,254
Liabilities$1,897,650
Net Assets$6,969,604
Open 2022 Filing

Operations Trend

Revenue Growth66th 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

2022

Revenue$1,768,050
Expenses$1,611,341
Net Income$156,709
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jan 18, 2023
Return Version
2021v4.1
Gross Receipts
$1,768,050
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$8,253,963$8,496,456▲ $242,493
Land, Buildings, and Equipment, Net$374,641$346,041▼ $28,600
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$8,628,604$8,867,254▲ $238,650
Other Assets Total-$24,757-
Liabilities
Deferred Revenue$1,713,837$1,812,823▲ $98,986
Accounts Payable and Accrued Expenses$101,872$84,827▼ $17,045
Total Liabilities$1,815,709$1,897,650▲ $81,941
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,112,895$6,269,604▲ $156,709
Net Assets With Donor Restrictions$700,000$700,000→ $0
Total Net Assets Fund Balance$6,812,895$6,969,604▲ $156,709
Total Liabilities and Net Assets / Fund Balance$8,628,604$8,867,254▲ $238,650

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$344,467$834,487$1,178,954
Other Land Buildings$1,574$41,810$43,384
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Russell HowardGeneral MgrFT$159,701$159,701

Board Members and Trustees

NameTitle
Andrew FrostChairman
Archie House JrExOfficio Treas
Aaron ChavezRepresentative
Jason JohnRepresentative
Ken BeeglesRepresentative
Kirk RussellRepresentative
Steve DunnRepresentative
Revenue and Support

Revenue Composition

Contributions and Grants
$1,713,837
Program Service Revenue
$6,484
Investment Income
$26,179
Other Revenue
$21,550
Change in Net Assets
$156,709

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,768,050
Revenue Not Reported on Form 990
$116,000
Total Revenue per Audited Statements
$1,884,050
Total Revenue per Form 990
$1,768,050
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$850,802
Other Expenses$760,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$341,940$77,196-$419,136
Other Employee Benefits$132,672$56,238-$188,910
Current Officers, Directors, Trustees, and Key Employees$52,161$121,710-$173,871
Fees for Services Other$135,030$38,804-$173,834
Depreciation Depletion$77,072$539-$77,611
Fees for Services Legal-$76,291-$76,291
Insurance$48,900$23,800-$72,700
Payroll Taxes$29,523$13,927-$43,450
Pension Plan Contributions$18,699$6,736-$25,435
Fees for Services Accounting-$17,887-$17,887
Office Expenses-$15,297-$15,297
Fees for Services Lobbying$15,000--$15,000
Other Expenses$863$2,347-$3,210
Total Functional Expenses$1,059,614$551,727$0$1,611,341

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,727,341
Expenses per Audited Statements$1,611,341
Total Expenses per Form 990$1,611,341
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
Andrew Frost
Title
Chairman
Signed
2023-01-18
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Fredrick Zink & Associates PC
Address
954 E Second Ave Ste 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/ManagementAndGeneralAmt11119
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22347
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IRS990/OtherRevenueMiscGrp/Desc0Credit card rewards
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt121072
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt294
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt294
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077196
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0341940
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013927
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IRS990/PayrollTaxesGrp/TotalAmt043450
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018699
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01481393
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IRS990/PYInvestmentIncomeAmt028458
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IRS990/PYOtherExpensesAmt0652317
IRS990/PYOtherRevenueAmt013838
IRS990/PYRevenuesLessExpensesAmt029740
IRS990/PYSalariesCompEmpBnftPaidAmt0841632
IRS990/PYTotalExpensesAmt01493949
IRS990/PYTotalRevenueAmt01523689
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0156709
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01713837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01481393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01784123
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01852689
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01821248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08653290
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0116850
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0116251
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0117500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0582601
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt028458
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt094771
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt068676
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0286151
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0461
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt021456
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013838
IRS990ScheduleA/OtherIncome170Grp/TotalAmt035294
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96640
IRS990ScheduleA/PublicSupportPY170Pct00.96800
IRS990ScheduleA/PublicSupportTotal170Amt09235891
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01829837
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01968940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01938748
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IRS990ScheduleA/TotalSupportAmt09557336
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt057752
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0224572
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0230567
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0224395
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0212315
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0231007
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0898284
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt015000
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IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt015000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt015000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt060000
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IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
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IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01596341
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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IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01611341
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt015000
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IRS990ScheduleD/DonatedServicesUseFcltsAmt0116000
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0834487
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt043384
IRS990ScheduleD/RevenueNotReportedAmt0116000
IRS990ScheduleD/RevenueSubtotalAmt01768050
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0346041
IRS990ScheduleD/TotalExpensesPerForm990Amt01611341

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,867,254
Liabilities
$1,897,650
Net assets
$6,969,604
Revenue
$1,768,050
Expenses
$1,611,341
Net income
$156,709
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
2022Detailed filing. Detailed filing data is available for this year.$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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