Civic Intelligence

High Plains Water Users Association

990 • Fiscal year 2025 • EIN 84-0745912

Nov 01, 2024 to Oct 31, 2025 • Filed on Feb 11, 2026

PO Box 39Eastlake, CO 80614-0039

(720) 872-2941

Siviq Scores

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

Liabilities / Assets

38th percentile

0.00x

Higher debt load relative to assets than 38% of similar nonprofits.

2025 filings • 501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

2025 filings • 501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

27th percentile

-9.1%

Higher net margin than 27% of similar nonprofits.

2025 filings • 501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2025 filings • 501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

21st percentile

-8.8%

Faster asset growth than 21% of similar nonprofits.

2025 filings • 501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-16%

Faster revenue growth than 15% of similar nonprofits.

2025 filings • 501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$227,058

Up $115,056 (+103%) from 2023

Net Assets

Up

$227,035

Up $115,119 (+103%) from 2023

Liabilities

Down

$23

Down $63 (-73%) from 2023

Revenue

Up

$239,541

Up $149,384 (+166%) from 2023

Expenses

Up

$261,397

Up $183,783 (+237%) from 2023

Net Income

Down

-$21,856

Down $34,399 (-274%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $180,153Liabilities 2011: $0Net Assets 2011: $180,1532011Assets 2012: $181,912Liabilities 2012: $0Net Assets 2012: $181,9122012Assets 2013: $154,476Liabilities 2013: $0Net Assets 2013: $154,4762013Assets 2014: $133,466Liabilities 2014: $0Net Assets 2014: $133,4662014Assets 2015: $146,931Liabilities 2015: $0Net Assets 2015: $146,9312015Assets 2016: $162,249Liabilities 2016: $0Net Assets 2016: $162,2492016Assets 2017: $162,552Liabilities 2017: $0Net Assets 2017: $162,5522017Assets 2018: $178,723Liabilities 2018: $0Net Assets 2018: $178,7232018Assets 2019: $181,139Liabilities 2019: $0Net Assets 2019: $181,1392019Assets 2020: $108,030Liabilities 2020: $0Net Assets 2020: $108,0302020Assets 2021: $99,966Liabilities 2021: $0Net Assets 2021: $99,9662021Assets 2022: $94,124Liabilities 2022: $0Net Assets 2022: $94,1242022Assets 2023: $112,002Liabilities 2023: $86Net Assets 2023: $111,9162023Assets 2025: $227,058Liabilities 2025: $23Net Assets 2025: $227,0352025

Highlighted filing

2025

Assets$227,058
Liabilities$23
Net Assets$227,035

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $94,545Expenses 2011: $114,011Net Income 2011: -$19,4662011Expenses 2012: $81,6552012Expenses 2013: $92,1952013Revenue 2014: $62,456Expenses 2014: $83,466Net Income 2014: -$21,0102014Revenue 2015: $81,675Expenses 2015: $68,210Net Income 2015: $13,4652015Revenue 2016: $74,658Expenses 2016: $59,340Net Income 2016: $15,3182016Revenue 2017: $68,810Expenses 2017: $68,507Net Income 2017: $3032017Revenue 2018: $75,415Expenses 2018: $59,244Net Income 2018: $16,1712018Revenue 2019: $72,405Expenses 2019: $69,989Net Income 2019: $2,4162019Revenue 2020: $75,985Expenses 2020: $145,459Net Income 2020: -$69,4742020Revenue 2021: $81,889Expenses 2021: $89,953Net Income 2021: -$8,0642021Revenue 2022: $84,689Expenses 2022: $90,531Net Income 2022: -$5,8422022Revenue 2023: $90,157Expenses 2023: $77,614Net Income 2023: $12,5432023Revenue 2025: $239,541Expenses 2025: $261,397Net Income 2025: -$21,8562025

Highlighted filing

2025

Revenue$239,541
Expenses$261,397
Net Income-$21,856
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Feb 11, 2026
Return Version
2024v5.2
Gross Receipts
$239,541
Mission and Program Overview

Mission

Provide water servcies for association members

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$65,179$140,956▲ $75,777
Accounts Receivable$49,580$65,631▲ $16,051
Cash and Non-Interest-Bearing Accounts$134,198$19,482▼ $114,716
Prepaid Expenses and Deferred Charges$0$969▲ $969
Land, Buildings, and Equipment, Net$20$20→ $0
Total Assets$248,977$227,058▼ $21,919
Liabilities
Accounts Payable and Accrued Expenses$86$23▼ $63
Total Liabilities$86$23▼ $63
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,891$227,035▼ $21,856
Total Net Assets Fund Balance$248,891$227,035▼ $21,856
Total Liabilities and Net Assets / Fund Balance$248,977$227,058▼ $21,919

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20$424,186$424,206
Other Land Buildings$0$81$81
Land$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jon WeisserPresident
Joe StollVice President
Allan HaleBoard Member
Don HunterBoard Member
Jon HartmanBoard Member
Michael LindBoard Member
Judy HireSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$235,347
Investment Income
$1,624
Other Revenue
$2,570
Change in Net Assets
$-21,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$261,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$20,830$39,848$0$60,678
Insurance$4,797$0$0$4,797
Information Technology$3,788$0$0$3,788
Fees for Services Accounting$2,700$0$0$2,700
Fees for Services Other$2,400$0$0$2,400
Travel$2,356$0$0$2,356
Other Expenses$2,068$0$0$2,068
Office Expenses$300$0$0$300
Total Functional Expenses$221,549$39,848$0$261,397
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
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
High Plains Water Users Association
EIN
84-0745912
Phone
7208722941
Address
PO Box 39, Eastlake, CO 80614-0039

Signing Officer

Name
Jonathan Weisser
Title
President
Phone
7208722941
Signed
2026-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Weisser
Formed
1963
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
2

Preparer

Firm
John Gallo CPA LLC
Address
2500 East 168th Avenue, BRIGHTON, CO 80602
Preparer
John D Gallo CPA
Phone
3038177855
Supplemental Narrative

Additional Explanations

Pt X

Line 11g Meter Reader, Locate Services, Training fees

Pt VI, Line 11B

Provided to members, communicated in meetings, posted and by request.

Pt VI, Line 19

Provided to members, communicated in meetings, posted, and by request.

Pt VI, Line 1A

None

Other

Part VI, Section 2, Line 1A None

Other

Part VI, Section B. Line 11b. provided at meetings.

Pt XI

Board makes decisions

Pt XII, Line 2C

Board evaluates and makes decisions

Pt VI, Line 7A

Members vote on board members

Pt VI, Line 7B

Members vote on major decisions.

Pt VI, Line 12C

Board reviews activities to determine if action is needed.

Pt VI, Line 6

Members are privided water services

Form 990, Part IX, Line 24E

Bookkeeping 39500. 39500.

Form 990, Part IX, Line 24E

Subcontractors 12860. 12860.

Form 990, Part IX, Line 24E

Permits 55. 55.

Form 990, Part IX, Line 24E

Postage and shipping 348. 348.

Form 990, Part IX, Line 24E

Telephone and communications 840. 840.

Form 990, Part IX, Line 24E

Professional fees 7075. 7075.

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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/ExplanationTxt2Provided to members, communicated in meetings, posted, and by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3None
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Members vote on major decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Board reviews activities to determine if action is needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Members are privided water services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Bookkeeping 39500. 39500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Subcontractors 12860. 12860.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Permits 55. 55.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Postage and shipping 348. 348.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Telephone and communications 840. 840.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Professional fees 7075. 7075.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0248977
IRS990/TotalAssetsEOYAmt0227058
IRS990/TotalAssetsGrp/BOYAmt0248977
IRS990/TotalAssetsGrp/EOYAmt0227058
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039848
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221549
IRS990/TotalFunctionalExpensesGrp/TotalAmt0261397
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt086
IRS990/TotalLiabilitiesEOYAmt023
IRS990/TotalLiabilitiesGrp/BOYAmt086
IRS990/TotalLiabilitiesGrp/EOYAmt023
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0248891
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0227035
IRS990/TotalProgramServiceRevenueAmt0235347
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239541
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0239541
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0248977
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0227058
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt02356
IRS990/TravelGrp/TotalAmt02356
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt014432 Cherry St
IRS990/USAddress/CityNm0Brighton
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080602
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jonathan Weisser
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07208722941
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0High Plains Water Users Association
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0840745912
ReturnHeader/Filer/PhoneNum07208722941
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 39
ReturnHeader/Filer/USAddress/CityNm0Eastlake
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd0806140039
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0840792079
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John Gallo CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02500 East 168th Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRIGHTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080602
ReturnHeader/PreparerPersonGrp/PhoneNum03038177855
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John D Gallo CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-12T14:08:24-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$2.40$2.61$0.22
2023Summary only. Only limited summary data is available for this year.$1.12$0.00$1.12$0.90$0.78$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$0.85$0.91$0.06
2021Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.82$0.90$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$0.76$1.45$0.69
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.00$1.81$0.72$0.70$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.00$1.79$0.75$0.59$0.16
2017Summary only. Only limited summary data is available for this year.$1.63$0.00$1.63$0.69$0.69$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.75$0.59$0.15
2015Summary only. Only limited summary data is available for this year.$1.47$0.00$1.47$0.82$0.68$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.62$0.83$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.54$0.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.00$1.82$0.82
2011Summary only. Only limited summary data is available for this year.$1.80$0.00$1.80$0.95$1.14$0.19