Civic Intelligence

Lower Arkansas Water Management Association

EIN 84-0637532 • 501(c)4 • Lamar, CO

Profile

To provide augmentation water for the primary purpose of replacing depletions from its members well pumping within the lower portion of the arkansas river basin in order to comply with colorado water laws and the arkansas river compact

PO Box 1161Lamar, CO 81052

www.lawma.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.37x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

3.85x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

69th percentile

25%

Higher net margin than 69% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$120,000

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

27th percentile

-0.2%

Faster asset growth than 27% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

23%

Faster revenue growth than 68% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$24,156,896

Down $52,906 (-0.2%) from 2023

Liabilities

Down

$8,993,512

Down $646,303 (-6.7%) from 2023

Net Assets

Up

$15,163,384

Up $593,397 (+4.1%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin69th percentile

Revenue

Up

$2,334,523

Up $436,519 (+23%) from 2023

Expenses

Up

$1,741,126

Up $9,734 (+0.6%) from 2023

Net Income

Up

$593,397

Up $426,785 (+256%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $11,846,807Liabilities 2010: $9,872,042Net Assets 2010: $1,974,7652010Assets 2011: $11,809,546Liabilities 2011: $9,640,833Net Assets 2011: $2,168,7132011Assets 2012: $11,721,669Liabilities 2012: $9,407,883Net Assets 2012: $2,313,7862012Assets 2013: $11,680,102Liabilities 2013: $9,159,237Net Assets 2013: $2,520,8652013Assets 2014: $19,034,394Liabilities 2014: $8,979,762Net Assets 2014: $10,054,6322014Assets 2015: $19,026,698Liabilities 2015: $8,630,112Net Assets 2015: $10,396,5862015Assets 2016: $19,233,787Liabilities 2016: $8,343,143Net Assets 2016: $10,890,6442016Assets 2017: $19,116,804Liabilities 2017: $8,048,346Net Assets 2017: $11,068,4582017Assets 2018: $19,295,631Liabilities 2018: $7,744,661Net Assets 2018: $11,550,9702018Assets 2019: $19,312,501Liabilities 2019: $7,433,588Net Assets 2019: $11,878,9132019Assets 2020: $23,915,808Liabilities 2020: $10,714,245Net Assets 2020: $13,201,5632020Assets 2021: $24,072,938Liabilities 2021: $10,299,838Net Assets 2021: $13,773,1002021Assets 2022: $24,278,824Liabilities 2022: $9,875,449Net Assets 2022: $14,403,3752022Assets 2023: $24,209,802Liabilities 2023: $9,639,815Net Assets 2023: $14,569,9872023Assets 2024: $24,156,896Liabilities 2024: $8,993,512Net Assets 2024: $15,163,3842024

Highlighted filing

2024

Assets$24,156,896
Liabilities$8,993,512
Net Assets$15,163,384
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2010: $983,490Expenses 2010: $777,136Net Income 2010: $206,3542010Revenue 2011: $948,450Expenses 2011: $754,502Net Income 2011: $193,9482011Revenue 2012: $1,218,792Expenses 2012: $1,073,719Net Income 2012: $145,0732012Revenue 2013: $965,740Expenses 2013: $758,661Net Income 2013: $207,0792013Revenue 2014: $1,235,528Expenses 2014: $999,261Net Income 2014: $236,2672014Revenue 2015: $1,468,211Expenses 2015: $1,126,257Net Income 2015: $341,9542015Revenue 2016: $1,228,092Expenses 2016: $734,034Net Income 2016: $494,0582016Revenue 2017: $1,334,167Expenses 2017: $1,156,353Net Income 2017: $177,8142017Revenue 2018: $1,426,109Expenses 2018: $943,597Net Income 2018: $482,5122018Revenue 2019: $1,603,547Expenses 2019: $1,275,604Net Income 2019: $327,9432019Revenue 2020: $2,914,332Expenses 2020: $1,591,682Net Income 2020: $1,322,6502020Revenue 2021: $1,711,322Expenses 2021: $1,139,785Net Income 2021: $571,5372021Revenue 2022: $1,609,701Expenses 2022: $979,426Net Income 2022: $630,2752022Revenue 2023: $1,898,004Expenses 2023: $1,731,392Net Income 2023: $166,6122023Revenue 2024: $2,334,523Expenses 2024: $1,741,126Net Income 2024: $593,3972024

Highlighted filing

2024

Revenue$2,334,523
Expenses$1,741,126
Net Income$593,397
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$24,156,896
Liabilities
$8,993,512
Net assets
$15,163,384
Revenue
$2,334,523
Expenses
$1,741,126
Net income
$593,397
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.2$8.99$15.2$2.33$1.74$0.59
2023Detailed filing. Detailed filing data is available for this year.$24.2$9.64$14.6$1.90$1.73$0.17
2022Detailed filing. Detailed filing data is available for this year.$24.3$9.88$14.4$1.61$0.98$0.63
2021Detailed filing. Detailed filing data is available for this year.$24.1$10.3$13.8$1.71$1.14$0.57
2020Detailed filing. Detailed filing data is available for this year.$23.9$10.7$13.2$2.91$1.59$1.32
2019Summary only. Only limited summary data is available for this year.$19.3$7.43$11.9$1.60$1.28$0.33
2018Summary only. Only limited summary data is available for this year.$19.3$7.74$11.6$1.43$0.94$0.48
2017Summary only. Only limited summary data is available for this year.$19.1$8.05$11.1$1.33$1.16$0.18
2016Summary only. Only limited summary data is available for this year.$19.2$8.34$10.9$1.23$0.73$0.49
2015Summary only. Only limited summary data is available for this year.$19.0$8.63$10.4$1.47$1.13$0.34
2014Summary only. Only limited summary data is available for this year.$19.0$8.98$10.1$1.24$1.00$0.24
2013Summary only. Only limited summary data is available for this year.$11.7$9.16$2.52$0.97$0.76$0.21
2012Summary only. Only limited summary data is available for this year.$11.7$9.41$2.31$1.22$1.07$0.15
2011Summary only. Only limited summary data is available for this year.$11.8$9.64$2.17$0.95$0.75$0.19
2010Summary only. Only limited summary data is available for this year.$11.8$9.87$1.97$0.98$0.78$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$2,334,523
Mission and Program Overview

Mission

To provide augmentation water for the primary purpose of replacing depletions from its members well pumping within the lower portion of the arkansas river basin in order to comply with colorado water laws and the arkansas river compact

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$14,569,987$15,163,384▲ $593,397
Savings and Temporary Cash Investments$589,058$628,828▲ $39,770
Accounts Receivable$215,456$128,542▼ $86,914
Investments Other Securities$57,055$57,055→ $0
Cash and Non-Interest-Bearing Accounts$10,601$4,839▼ $5,762
Total Assets$24,209,802$24,156,896▼ $52,906
Other Assets Total$23,337,632$23,337,632→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,280,021$8,839,564▼ $440,457
Accounts Payable and Accrued Expenses$359,794$153,948▼ $205,846
Total Liabilities$9,639,815$8,993,512▼ $646,303
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,569,987$15,163,384▲ $593,397
Total Liabilities and Net Assets / Fund Balance$24,209,802$24,156,896▼ $52,906

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$66,823$66,823
Other Assets Org$4,551,457--
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Roy CueSecr TreasPT$120,000$120,000

Board Members and Trustees

NameTitle
Douglas GuebelleDirector
Greg SpitzerDirector
Ron PetersonDirector
William BroylesDirector
William GrasmickPres
Robert WilgerVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,998,235
Investment Income
$29,167
Other Revenue
$307,121
Change in Net Assets
$593,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,547,607
Salaries, Compensation, and Employee Benefits$193,519
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$263,150--$263,150
Interest$237,009--$237,009
Current Officers, Directors, Trustees, and Key Employees$120,000--$120,000
Other Salaries and Wages$50,000--$50,000
Occupancy$24,688--$24,688
Office Expenses$15,384--$15,384
Payroll Taxes$13,570--$13,570
Travel$5,667--$5,667
Pension Plan Contributions$5,100--$5,100
Other Employee Benefits$4,849--$4,849
Fees for Services Accounting$4,674--$4,674
Insurance$4,026--$4,026
Other Expenses$3,897--$3,897
Conferences and Meetings$1,365--$1,365
Total Functional Expenses$1,741,126$0$0$1,741,126
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Members elect board of directors and approve major actions of the board.”

Member election for additional members Part VI line 7A

“Members elect directors to sit on the board.”

Governing body decisions Part VI line 7B

“Governing body decisions are ratified by the members at the annual meeting.”

Form 990 governing body review Part VI line 11

“The board of directors review and approve the 990 tax return.”

CEO executive director top management comp Part VI line 15A

“Compensation is determined by the board of directors.”

Other officer or key employee compensation Part VI line 15B

“The board of directors approve wages and salaries.”

Governing documents etc available to public Part VI line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Lower Arkansas Water Management Association
EIN
84-0637532
In Care Of
% ROY CUE
Phone
7193369696
Address
PO BOX 1161, LAMAR, CO 81052

Signing Officer

Name
Roy Cue
Title
Officer
Phone
7193369696
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Grasmick
Formed
1973
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
Anderson & Company LLC
Address
PO Box 1077, Lamar, CO 81052
Preparer
Gary L Anderson
Phone
7193367785
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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/ExplanationTxt0MEMBERS ELECT BOARD OF DIRECTORS AND APPROVE MAJOR ACTIONS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT DIRECTORS TO SIT ON THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING BODY DECISIONS ARE RATIFIED BY THE MEMBERS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEW AND APPROVE THE 990 TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS APPROVE WAGES AND SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY CUE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07193369696
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
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ReturnHeader/Filer/InCareOfNm0% ROY CUE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0923882881
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Anderson & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1077
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lamar
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
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ReturnHeader/PreparerPersonGrp/PhoneNum07193367785
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY L ANDERSON
ReturnHeader/ReturnTs02025-09-29T17:56:23-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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