Civic Intelligence

Open Water Foundation

990 • Fiscal year 2023 • EIN 46-2676240

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization Profileopenwaterfoundation.org
40504 Weld County Road 17Fort Collins, CO 80524

(970) 286-7439

Siviq Scores

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

Liabilities / Assets

85th percentile

0.24x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

41st percentile

-0.3%

Higher net margin than 41% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$64,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 59.5% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

29th percentile

-13%

Faster asset growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-20%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$5,771

Down $856 (-13%) from 2022

Net Assets

Down

$4,369

Down $278 (-6.0%) from 2022

Liabilities

Down

$1,402

Down $578 (-29%) from 2022

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin41st percentile

Revenue

Down

$107,594

Down $26,318 (-20%) from 2022

Expenses

Down

$107,872

Down $57,696 (-35%) from 2022

Net Income

Up

-$278

Up $31,378 (+99%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$60K$40K$20K$0-$20K-$40KAssets 2013: $25,846Liabilities 2013: $8,7302013Assets 2014: $2,710Liabilities 2014: $44,9702014Assets 2015: $7,417Liabilities 2015: $29,329Net Assets 2015: -$21,9122015Assets 2016: $28,564Liabilities 2016: $4,883Net Assets 2016: $23,6812016Assets 2017: $23,683Liabilities 2017: $16,102Net Assets 2017: $7,5812017Assets 2018: $34,145Liabilities 2018: $14,308Net Assets 2018: $19,8372018Assets 2019: $10,367Liabilities 2019: $64Net Assets 2019: $10,3032019Assets 2020: $24,354Liabilities 2020: $32,596Net Assets 2020: -$8,2422020Assets 2021: $41,126Liabilities 2021: $4,823Net Assets 2021: $36,3032021Assets 2022: $6,627Liabilities 2022: $1,980Net Assets 2022: $4,6472022Assets 2023: $5,771Liabilities 2023: $1,402Net Assets 2023: $4,3692023Assets 2024: $547Liabilities 2024: $0Net Assets 2024: $5472024

Highlighted filing

2023

Assets$5,771
Liabilities$1,402
Net Assets$4,369
Open 2023 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2013: $122,153Expenses 2013: $105,036Net Income 2013: $17,1172013Revenue 2014: $162,459Expenses 2014: $221,836Net Income 2014: -$59,3772014Revenue 2015: $273,839Expenses 2015: $253,492Net Income 2015: $20,3472015Revenue 2016: $354,525Expenses 2016: $308,932Net Income 2016: $45,5932016Revenue 2017: $308,599Expenses 2017: $324,700Net Income 2017: -$16,1012017Revenue 2018: $364,299Expenses 2018: $352,043Net Income 2018: $12,2562018Revenue 2019: $204,151Expenses 2019: $213,685Net Income 2019: -$9,5342019Revenue 2020: $154,683Expenses 2020: $173,228Net Income 2020: -$18,5452020Revenue 2021: $296,958Expenses 2021: $252,413Net Income 2021: $44,5452021Revenue 2022: $133,912Expenses 2022: $165,568Net Income 2022: -$31,6562022Revenue 2023: $107,594Expenses 2023: $107,872Net Income 2023: -$2782023Revenue 2024: $45,650Expenses 2024: $49,473Net Income 2024: -$3,8232024

Highlighted filing

2023

Revenue$107,594
Expenses$107,872
Net Income-$278
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$107,594
Mission and Program Overview

Mission

The Open Water Foundation develops and supports open source software and open data solutions to make better decisions about water resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,520$4,664▼ $856
Total Assets$6,627$5,771▼ $856
Other Assets Total$1,107$1,107→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,980$1,402▼ $578
Total Liabilities$1,980$1,402▼ $578
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,647$4,369▼ $278
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$4,647$4,369▼ $278
Total Liabilities and Net Assets / Fund Balance$6,627$5,771▼ $856

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,107--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Steve MalersCEOPT$64,000$64,000

Board Members and Trustees

NameTitle
Todd DohertyBoard President
Curran TrickBoard Vice President
Bradley UdallBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$44
Program Service Revenue
$107,550
Investment Income
$0
Other Revenue
$0
All Other Contributions
$44
Change in Net Assets
$-278
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$80,792
Other Expenses$27,080
Total Fundraising Expense$7,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,830$4,475$6,528$74,833
Occupancy-$13,676-$13,676
Payroll Taxes$5,083$356$520$5,959
Insurance-$3,972-$3,972
Fees for Services Accounting-$3,919-$3,919
Information Technology-$1,425-$1,425
Travel$1,160--$1,160
Fees for Services Lobbying-$1,159-$1,159
Conferences and Meetings$965--$965
Other Expenses$784$0$0$784
Total Functional Expenses$71,822$29,002$7,048$107,872
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 B, Line 11B

“The Open Water Foundation typically emails the draft 990 to Board Members for review. However, for the 2023, OWF operations and revenue have been less than in other years and a full reset of the board is in process. Consequently, OWF CEO completed the review and submitted.”

Form 990, Part VI, Section B, Line 12C

“OWF business did not include any work other than contracted projects and such projects were independent of board member involvement. No conflicts of interest occurred.”

Form 990, Part VI, Section B, Line 15

“CEO salary was reviewed by the original Board of Directors and is regularly reviewed.”

Form 990, Part VI, Section C, Line 19

“Organizational documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Open Water Foundation
EIN
46-2676240
Phone
9702867439
Address
40504 WELD COUNTY ROAD 17, FORT COLLINS, CO 80524

Signing Officer

Name
Steve Malers
Title
CEO
Phone
9702867439
Signed
2024-11-15

Organization Details

Principal Officer
Steve Malers
Formed
2013
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
0
Raw XML Appendix351 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Open Water Foundation typically emails the draft 990 to Board Members for review. However, for the 2023, OWF operations and revenue have been less than in other years and a full reset of the board is in process. Consequently, OWF CEO completed the review and submitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OWF business did not include any work other than contracted projects and such projects were independent of board member involvement. No conflicts of interest occurred.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CEO salary was reviewed by the original Board of Directors and is regularly reviewed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organizational documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt071822
IRS990/TotalProgramServiceRevenueAmt0107550
IRS990/TotalReportableCompFromOrgAmt064000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0107594
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05771
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01160
IRS990/TravelGrp/TotalAmt01160
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt040504 WELD COUNTY ROAD 17
IRS990/USAddress/CityNm0FORT COLLINS
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080524
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0https://openwaterfoundation.org
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0OWF requested an extension and is filing by the extension deadline. The Open Water Foundation founder and CEO is also a partner in another business, which required a lot of attention, and post-COVID adjustments to operations are still being implemented. The OWF board of directors is going to be reset in the future to make operations and filing the 990 easier.
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Steve Malers
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum09702867439
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPEN WATER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0OPEN
ReturnHeader/Filer/EIN0462676240
ReturnHeader/Filer/PhoneNum09702867439
ReturnHeader/Filer/USAddress/AddressLine1Txt040504 WELD COUNTY ROAD 17
ReturnHeader/Filer/USAddress/CityNm0FORT COLLINS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080524
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02024-11-15T17:01:37-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,771
Liabilities
$1,402
Net assets
$4,369
Revenue
$107,594
Expenses
$107,872
Net income
-$278
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.46$0.49$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.04$1.08$1.08$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.07$0.02$0.05$1.34$1.66$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$2.97$2.52$0.45
2020Detailed filing. Detailed filing data is available for this year.$0.24$0.33$0.08$1.55$1.73$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$2.04$2.14$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.14$0.20$3.64$3.52$0.12
2017Summary only. Only limited summary data is available for this year.$0.24$0.16$0.08$3.09$3.25$0.16
2016Summary only. Only limited summary data is available for this year.$0.29$0.05$0.24$3.55$3.09$0.46
2015Summary only. Only limited summary data is available for this year.$0.07$0.29$0.22$2.74$2.53$0.20
2014Summary only. Only limited summary data is available for this year.$0.03$0.45$1.62$2.22$0.59
2013Summary only. Only limited summary data is available for this year.$0.26$0.09$1.22$1.05$0.17