Civic Intelligence

Animas - La Plata Operation Maintenance and Replacement Association

990 • Fiscal year 2024 • EIN 27-2243048

Oct 01, 2023 to Sep 30, 2024 • Filed on Jan 28, 2025

Organization Profilewww.alpproject.org

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.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.93x

Higher debt load relative to revenue than 83% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$186,937

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

49th percentile

4.6%

Faster asset growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

8.9%

Faster revenue growth than 52% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$9,781,340

Up $914,086 (+10%) from 2022

Net Assets

Up

$7,729,613

Up $760,009 (+11%) from 2022

Liabilities

Up

$2,051,727

Up $154,077 (+8.1%) from 2022

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin73rd percentile

Revenue

Up

$2,209,853

Up $441,803 (+25%) from 2022

Expenses

Up

$1,786,541

Up $175,200 (+11%) from 2022

Net Income

Up

$423,312

Up $266,603 (+170%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth49th 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 2024: $9,781,340Liabilities 2024: $2,051,727Net Assets 2024: $7,729,6132024Assets 2025: $10,372,733Liabilities 2025: $1,934,850Net Assets 2025: $8,437,8832025

Highlighted filing

2024

Assets$9,781,340
Liabilities$2,051,727
Net Assets$7,729,613
Open 2024 Filing

Operations Trend

Revenue Growth52nd 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 2024: $2,209,853Expenses 2024: $1,786,541Net Income 2024: $423,3122024Revenue 2025: $2,396,420Expenses 2025: $1,688,150Net Income 2025: $708,2702025

Highlighted filing

2024

Revenue$2,209,853
Expenses$1,786,541
Net Income$423,312
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jan 28, 2025
Return Version
2023v6.0
Gross Receipts
$2,209,853
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$9,007,194$9,519,115▲ $511,921
Land, Buildings, and Equipment, Net$312,798$242,334▼ $70,464
Total Assets$9,347,917$9,781,340▲ $433,423
Other Assets Total$27,925$19,891▼ $8,034
Liabilities
Deferred Revenue$1,949,794$1,956,926▲ $7,132
Accounts Payable and Accrued Expenses$91,822$94,801▲ $2,979
Total Liabilities$2,041,616$2,051,727▲ $10,111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,733,036$7,156,348▲ $423,312
Net Assets With Donor Restrictions$573,265$573,265→ $0
Total Net Assets Fund Balance$7,306,301$7,729,613▲ $423,312
Total Liabilities and Net Assets / Fund Balance$9,347,917$9,781,340▲ $433,423

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$241,838$971,125$1,212,963
Other Land Buildings$496$37,819$38,315
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Russell HowardGeneral MgrFT$179,969$6,968$186,937

Board Members and Trustees

NameTitle
Aaron ChavezChairman
Matt HoldenExOfficio/Representative
Andrew FrostRepresentative
Jason JohnRepresentative
Kirk RussellRepresentative
Selwyn WhiteskunkRepresentative
Steve DunnRepresentative
Revenue and Support

Revenue Composition

Contributions and Grants
$1,949,794
Program Service Revenue
$3,184
Investment Income
$254,421
Other Revenue
$2,454
Change in Net Assets
$423,312

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,209,853
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$119,220
Total Revenue per Audited Statements
$2,329,073
Total Revenue per Form 990
$2,209,853
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$975,812
Salaries, Compensation, and Employee Benefits$810,729
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$320,878$106,117-$426,995
Fees for Services Other$152,766$62,981-$215,747
Current Officers, Directors, Trustees, and Key Employees$49,658$115,867-$165,525
Other Employee Benefits$102,814$46,761-$149,575
Fees for Services Legal-$103,613-$103,613
Insurance$57,405$29,970-$87,375
Depreciation Depletion$67,822$2,639-$70,461
Payroll Taxes$28,075$16,162-$44,237
Pension Plan Contributions$16,542$7,855-$24,397
Fees for Services Lobbying-$21,000-$21,000
Office Expenses-$19,655-$19,655
Fees for Services Accounting-$19,540-$19,540
Other Expenses$2,182$1,631-$3,813
Total Functional Expenses$1,227,142$559,399$0$1,786,541

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,905,761
Expenses per Audited Statements$1,786,541
Total Expenses per Form 990$1,786,541
Expenses Not Reported on Form 990$119,220
Expenses Not Reported on Financial Statements$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
Aaron Chavez
Title
Board Chair
Phone
9703857140
Signed
2025-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Chavez
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

Additional Explanations

Form 990, Part IX, line 11G

“Engineering : Program service expenses 5,073. Management and general expenses 62,981. Fundraising expenses 0. Total expenses 68,054. WAPA Inspection: Program service expenses 35,389. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,389. Safety inspections: Program service expenses 112,304. Management and general expenses 0. Fundraising expenses 0. Total expenses 112,304.”

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.”

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IRS990/OtherExpensesGrp/TotalAmt23813
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Credit card rewards
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02454
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02454
IRS990/OtherRevenueTotalAmt02454
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0106117
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0320878
IRS990/OtherSalariesAndWagesGrp/TotalAmt0426995
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016162
IRS990/PayrollTaxesGrp/ProgramServicesAmt028075
IRS990/PayrollTaxesGrp/TotalAmt044237
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07855
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016542
IRS990/PensionPlanContributionsGrp/TotalAmt024397
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Aaron Chavez
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Water sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03184
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03184
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01812823
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt099805
IRS990/PYOtherExpensesAmt0828365
IRS990/PYOtherRevenueAmt0116624
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0336697
IRS990/PYSalariesCompEmpBnftPaidAmt0864190
IRS990/PYTotalExpensesAmt01692555
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02029252
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0423312
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0260059
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09007194
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09519115
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income - 2020 Amount: $ 13,838. 2021 Amount: $ 21,456. 2022 Amount: $ 116,624. 2023 Amount: $ 5,698.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10, Explanation of Other Income:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01949794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01812823
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01713837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01481393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01784123
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08741970
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0116850
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0580850
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0254361
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt099805
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt028458
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt094771
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0490427
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05698
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0116624
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt021456
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt013838
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0157616
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93500
IRS990ScheduleA/PublicSupportPY170Pct00.95160
IRS990ScheduleA/PublicSupportTotal170Amt09322820
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02065794
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01928823
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01829837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01597393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01900973
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09322820
IRS990ScheduleA/TotalSupportAmt09970863
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt059844
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt058657
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt057642
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt056099
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0232242
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0239377
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0234628
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0230567
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0224395
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0928967
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt021000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt020000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt015000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt015000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt071000
IRS990ScheduleC/GrassrootsCeilingAmt0348363
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt059844
IRS990ScheduleC/LobbyingCeilingAmt01393451
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0239377
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01766542
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/FilingOrganizationsTotalAmt021000
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01787542
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt021000
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0119220
IRS990ScheduleD/DonatedServicesUseFcltsAmt0119220
IRS990ScheduleD/EquipmentGrp/BookValueAmt0241838
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0971125
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01212963
IRS990ScheduleD/ExpensesNotReportedAmt0119220
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01786541
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0496
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037819
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt038315
IRS990ScheduleD/RevenueNotReportedAmt0119220
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02209853
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/TotalBookValueLandBuildingsAmt0242334
IRS990ScheduleD/TotalExpensesPerForm990Amt01786541
IRS990ScheduleD/TotalRevenuePerForm990Amt02209853
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02329073
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01905761
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0179969
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06968
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Russell Howard
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0General Mgr
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0186937
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
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Section 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A draft of the Form 990 is presented to the board for review and approval prior to signing and filing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Conflicts 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/ExplanationTxt5Compensation of the general manager is determined using comparable data from member organizations, which is then reviewed and approved by the board annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Association's governing documents, policies and financial statements are available upon request.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,781,340
Liabilities
$2,051,727
Net assets
$7,729,613
Revenue
$2,209,853
Expenses
$1,786,541
Net income
$423,312
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
2024Detailed filing. Detailed filing data is available for this year.$9.78$2.05$7.73$2.21$1.79$0.42
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