Civic Intelligence

Bachelor Switch Water Users Association

990EZ • Fiscal year 2021 • EIN 51-0222572

Jan 01, 2021 to Dec 31, 2021 • Filed on Jan 06, 2023

Organization Profilebachelorswitchwater.org
PO Box 256Ouray, CO 81427

(307) 640-2857

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)12 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)12 • <$500k nonprofits • Source year 2021

Net Margin

31st percentile

-4.1%

Higher net margin than 31% of similar nonprofits.

2021 filings • 501(c)12 • <$500k nonprofits • Source year 2021

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)12 • <$500k nonprofits • Source year 2021

Asset Growth

27th percentile

-4.2%

Faster asset growth than 27% of similar nonprofits.

2021 filings • 501(c)12 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

79th percentile

15%

Faster revenue growth than 79% of similar nonprofits.

2021 filings • 501(c)12 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$71,361

Down $3,133 (-4.2%) from 2020

Net Assets

$71,361

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin31st percentile

Revenue

Up

$77,163

Up $10,219 (+15%) from 2020

Expenses

Up

$80,296

Up $15,690 (+24%) from 2020

Net Income

Down

-$3,133

Down $5,471 (-234%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

$100K$50K$0Assets 2008: $0Liabilities 2008: $02008Assets 2009: $2,484Liabilities 2009: $02009Assets 2010: $2,362Liabilities 2010: $02010Assets 2011: $4,075Liabilities 2011: $02011Assets 2012: $5,073Liabilities 2012: $02012Assets 2013: $6,308Liabilities 2013: $02013Assets 2014: $18,031Liabilities 2014: $02014Assets 2015: $29,214Liabilities 2015: $02015Assets 2016: $41,164Liabilities 2016: $02016Assets 2017: $50,129Liabilities 2017: $02017Assets 2018: $58,456Liabilities 2018: $02018Assets 2019: $72,156Liabilities 2019: $02019Assets 2020: $74,494Liabilities 2020: $02020Assets 2021: $71,361Liabilities 2021: $0Net Assets 2021: $71,3612021Assets 2022: $80,931Liabilities 2022: $0Net Assets 2022: $80,9312022Assets 2023: $86,390Liabilities 2023: $0Net Assets 2023: $86,3902023Assets 2024: $76,964Liabilities 2024: $0Net Assets 2024: $76,9642024

Highlighted filing

2021

Assets$71,361
Liabilities$0
Net Assets$71,361
Open 2021 Filing

Operations Trend

Revenue Growth79th percentile

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

$100K$50K$0-$50KRevenue 2008: $31,321Expenses 2008: $32,912Net Income 2008: -$1,5912008Revenue 2009: $33,198Expenses 2009: $38,870Net Income 2009: -$5,6722009Revenue 2010: $44,869Expenses 2010: $44,991Net Income 2010: -$1222010Revenue 2011: $43,405Expenses 2011: $41,692Net Income 2011: $1,7132011Revenue 2012: $44,249Expenses 2012: $33,251Net Income 2012: $10,9982012Revenue 2013: $46,885Expenses 2013: $40,650Net Income 2013: $6,2352013Revenue 2014: $51,517Expenses 2014: $39,794Net Income 2014: $11,7232014Revenue 2015: $54,934Expenses 2015: $44,051Net Income 2015: $10,8832015Revenue 2016: $57,017Expenses 2016: $45,067Net Income 2016: $11,9502016Revenue 2017: $55,821Expenses 2017: $46,856Net Income 2017: $8,9652017Revenue 2018: $60,074Expenses 2018: $51,747Net Income 2018: $8,3272018Revenue 2019: $75,150Expenses 2019: $61,450Net Income 2019: $13,7002019Revenue 2020: $66,944Expenses 2020: $64,606Net Income 2020: $2,3382020Revenue 2021: $77,163Expenses 2021: $80,296Net Income 2021: -$3,1332021Revenue 2022: $98,591Expenses 2022: $89,021Net Income 2022: $9,5702022Revenue 2023: $95,707Expenses 2023: $90,248Net Income 2023: $5,4592023Revenue 2024: $89,398Expenses 2024: $98,824Net Income 2024: -$9,4262024

Highlighted filing

2021

Revenue$77,163
Expenses$80,296
Net Income-$3,133
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jan 6, 2023
Return Version
2021v4.0
Gross Receipts
$77,163
Mission and Program Overview

Mission

To purchase water from the local municipality and sell and deliver water to association members at cost

Program Services

DescriptionGrantsExpenses
Delivered water to 70 tap owners$0$0
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Justin DennisonDirector And Treasurer-$0--
Jen SawyerDirector And President-$0--
Laszlo KubinyiDirector And Vice President-$0--
Jacqueline Fritsch-BremerSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Bachelor Switch Water Users Association
EIN
51-0222572
Phone
3076402857
Address
PO Box 256, Ouray, CO 81427

Signing Officer

Name
Justin Dennison
Title
Director
Phone
3076402857
Signed
2023-01-06
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“04-09-21, Bank Fee, Statement Research 2008-2021 $104 04-27-21 CO Dept of Local Affairs, Check 1970 for property tax exemption $75 08-31-21, Liberty Mutual Insurance $1286 08-23-21, IRS Tax Exemption Reinstatement Fee, Check 1981 $600 10-18-21, Western Slope Business Solutions Accounting fee for tax preparation $1,450”

Raw XML Appendix124 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0Justin Dennison
IRS990EZ/BooksInCareOfDetail/PhoneNum03076402857
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 256
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ouray
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd081427
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt074494
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IRS990EZ/ExcessOrDeficitForYearAmt0-3133
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IRS990EZ/InvestmentIncomeAmt09
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt077154
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt074494
IRS990EZ/NetAssetsOrFundBalancesEOYAmt071361
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt071361
IRS990EZ/OccupancyRentUtltsAndMaintAmt075460
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Justin Dennison
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jen Sawyer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Laszlo Kubinyi
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Jacqueline Fritsch-Bremer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director and Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director and President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director and Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt03515
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To purchase water from the local municipality and sell and deliver water to association members at cost
IRS990EZ/PrintingPublicationsPostageAmt063
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Delivered water to 70 tap owners
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/TotalExpensesAmt080296
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt077163
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0https://bachelorswitchwater.org/
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt004-09-21, Bank Fee, Statement Research 2008-2021 $104 04-27-21 CO Dept of Local Affairs, Check 1970 for property tax exemption $75 08-31-21, Liberty Mutual Insurance $1286 08-23-21, IRS Tax Exemption Reinstatement Fee, Check 1981 $600 10-18-21, Western Slope Business Solutions Accounting fee for tax preparation $1,450
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0Dear Office of Exempt Organizations, as a tax-exempt organization, we are requesting any penalties assessed on this return be completely abated. We are a small non-profit administered by an unpaid volunteer group of neighbors. We buy water from the City of Ouray and sell it to tap-owners within the association at cost. As a result of administrative fees, we operate at a deficit every year. This deficit is then passed on to tap-owners. Because we are all unpaid volunteers elected amongst our neighbors annually, we do not have backgrounds in tax preparation and filing requirements. The Board of Officers at the time of these late filings were only 50% manned, having only two (2) volunteers attempting to fill four (4) positions and as a result, were negligent in ensuring the timely filing of the association's federal tax returns. That Board was well-versed in water infrastructure, but unfortunately, not familiar with their Federal tax filing requirements or how to properly prepare and file them. On November 1, 2022, the Board of Officers responsible for the late filings were replaced. Furthermore, a Board of Directors was elected to provide guidance and oversight of the operations of the Board of Officers. To further ensure mistakes of this magnitude do not reoccur, we have created a continuity of critical tasks, such as the timely preparation and filing of Federal tax returns for future directors and officers ensuring this critical responsibility never again falls to the wayside. Again, we ask for the any penalties assessed against our account be completely abated. We do not earn profits and thus, do not have the resources to cover these penalties as an organization. These penalties have eaten into our maintenance reserve and could result in our insolvency and dissolution should we suffer an unforeseen water infrastructure maintenance problem. Prior to 2008, we were timely with our Federal returns. We, the newly elected Board of Directors, and the newly elected Board of Officers are focused on returning our account to good standing and on not repeating these mistakes in the future, but we need our penalties abated and refunded to even have a shot at solvency. We appreciate your consideration of this request and on behalf of the seventy (70) tap-owners, apologize for our late filings and the inconveniences they have caused.
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Justin Dennison
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03076402857
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BACHELOR SWITCH WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BACH
ReturnHeader/Filer/EIN0510222572
ReturnHeader/Filer/PhoneNum03076402857
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 256
ReturnHeader/Filer/USAddress/CityNm0Ouray
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081427
ReturnHeader/ReturnTs02023-01-06T17:07:31-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$71,361
Liabilities
$0
Net assets
$71,361
Revenue
$77,163
Expenses
$80,296
Net income
-$3,133
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$77.0$0.00$77.0$89.4$98.8$9.43
2023Detailed filing. Detailed filing data is available for this year.$86.4$0.00$86.4$95.7$90.2$5.46
2022Detailed filing. Detailed filing data is available for this year.$80.9$0.00$80.9$98.6$89.0$9.57
2021Detailed filing. Detailed filing data is available for this year.$71.4$0.00$71.4$77.2$80.3$3.13
2020Summary only. Only limited summary data is available for this year.$74.5$0.00$66.9$64.6$2.34
2019Summary only. Only limited summary data is available for this year.$72.2$0.00$75.2$61.5$13.7
2018Summary only. Only limited summary data is available for this year.$58.5$0.00$60.1$51.7$8.33
2017Summary only. Only limited summary data is available for this year.$50.1$0.00$55.8$46.9$8.97
2016Summary only. Only limited summary data is available for this year.$41.2$0.00$57.0$45.1$12.0
2015Summary only. Only limited summary data is available for this year.$29.2$0.00$54.9$44.1$10.9
2014Summary only. Only limited summary data is available for this year.$18.0$0.00$51.5$39.8$11.7
2013Summary only. Only limited summary data is available for this year.$6.31$0.00$46.9$40.7$6.24
2012Summary only. Only limited summary data is available for this year.$5.07$0.00$44.2$33.3$11.0
2011Summary only. Only limited summary data is available for this year.$4.08$0.00$43.4$41.7$1.71
2010Summary only. Only limited summary data is available for this year.$2.36$0.00$44.9$45.0$0.12
2009Summary only. Only limited summary data is available for this year.$2.48$0.00$33.2$38.9$5.67
2008Summary only. Only limited summary data is available for this year.$0.00$0.00$31.3$32.9$1.59