Civic Intelligence

Mount Elbert Water Association Inc

990 • Fiscal year 2024 • EIN 84-0770702

Jan 01, 2024 to Dec 31, 2024 • Filed on May 07, 2025

Organization Profilemountelbertwater.org
PO Box 1778Leadville, CO 80461

(719) 293-5787

Siviq Scores

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

Liabilities / Assets

25th percentile

0.04x

Higher debt load relative to assets than 25% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.29x

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

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

91st percentile

41%

Higher net margin than 91% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2024 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

60th percentile

3.0%

Faster asset growth than 60% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-21%

Faster revenue growth than 7% of similar nonprofits.

2024 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$3,651,799

Up $107,294 (+3.0%) from 2023

Net Assets

Up

$3,523,500

Up $132,920 (+3.9%) from 2023

Liabilities

Down

$128,299

Down $25,626 (-17%) from 2023

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin91st percentile

Revenue

Down

$437,234

Down $115,817 (-21%) from 2023

Expenses

Up

$258,476

Up $146,996 (+132%) from 2023

Net Income

Down

$178,758

Down $262,813 (-60%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $753,284Liabilities 2011: $368,971Net Assets 2011: $384,3132011Assets 2012: $763,710Liabilities 2012: $361,033Net Assets 2012: $402,6772012Assets 2013: $799,819Liabilities 2013: $352,687Net Assets 2013: $447,1322013Assets 2014: $850,161Liabilities 2014: $343,914Net Assets 2014: $506,2472014Assets 2015: $921,651Liabilities 2015: $334,697Net Assets 2015: $586,9542015Assets 2016: $989,251Liabilities 2016: $325,105Net Assets 2016: $664,1462016Assets 2017: $1,058,112Liabilities 2017: $314,809Net Assets 2017: $743,3032017Assets 2018: $1,107,835Liabilities 2018: $237,185Net Assets 2018: $870,6502018Assets 2020: $1,711,816Liabilities 2020: $384,692Net Assets 2020: $1,327,1242020Assets 2021: $2,159,441Liabilities 2021: $190,552Net Assets 2021: $1,968,8892021Assets 2022: $3,122,430Liabilities 2022: $173,322Net Assets 2022: $2,949,1082022Assets 2023: $3,544,505Liabilities 2023: $153,925Net Assets 2023: $3,390,5802023Assets 2024: $3,651,799Liabilities 2024: $128,299Net Assets 2024: $3,523,5002024

Highlighted filing

2024

Assets$3,651,799
Liabilities$128,299
Net Assets$3,523,500
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$1.5M$1.0M$500K$0Revenue 2011: $181,053Expenses 2011: $132,220Net Income 2011: $48,8332011Revenue 2012: $139,614Expenses 2012: $121,250Net Income 2012: $18,3642012Revenue 2013: $164,940Expenses 2013: $120,485Net Income 2013: $44,4552013Revenue 2014: $138,603Expenses 2014: $79,488Net Income 2014: $59,1152014Revenue 2015: $159,744Expenses 2015: $79,037Net Income 2015: $80,7072015Revenue 2016: $155,107Expenses 2016: $77,915Net Income 2016: $77,1922016Revenue 2017: $164,224Expenses 2017: $85,067Net Income 2017: $79,1572017Revenue 2018: $210,441Expenses 2018: $83,094Net Income 2018: $127,3472018Revenue 2020: $313,262Expenses 2020: $123,384Net Income 2020: $189,8782020Revenue 2021: $764,495Expenses 2021: $122,730Net Income 2021: $641,7652021Revenue 2022: $1,178,806Expenses 2022: $198,587Net Income 2022: $980,2192022Revenue 2023: $553,051Expenses 2023: $111,480Net Income 2023: $441,5712023Revenue 2024: $437,234Expenses 2024: $258,476Net Income 2024: $178,7582024

Highlighted filing

2024

Revenue$437,234
Expenses$258,476
Net Income$178,758
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$478,455
Mission and Program Overview

Mission

Water distribution system

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,008,576$3,157,050▲ $148,474
Cash and Non-Interest-Bearing Accounts$199,395$168,408▼ $30,987
Accounts Receivable$45,837$4,056▼ $41,781
Total Assets$3,544,505$3,651,799▲ $107,294
Other Assets Total$290,697$322,285▲ $31,588
Liabilities
Other Liabilities$153,925$128,299▼ $25,626
Accounts Payable and Accrued Expenses-$0-
Total Liabilities$153,925$128,299▼ $25,626
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,390,580$3,523,500▲ $132,920
Total Net Assets Fund Balance$3,390,580$3,523,500▲ $132,920
Total Liabilities and Net Assets / Fund Balance$3,544,505$3,651,799▲ $107,294

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,139,897$870,446$4,010,343
Land$17,153-$17,153
Other Assets Org$61,598--
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Brian NevansPresident
Chris BrandewieVice President
Paul TerranovaGeneral Manager
Brent GroenkeOperations
Olivia ViauSecretary and Member
Bonnie KotopoulousTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Werderitch ConstructionConstruction8557 Mountain View Farms Lane, Salida, CO 81201$241,704
Revenue and Support

Revenue Composition

Contributions and Grants
$184,847
Program Service Revenue
$232,658
Investment Income
$-40,479
Other Revenue
$60,208
Change in Net Assets
$178,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$258,476
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
Depreciation Depletion---$128,083
Fees for Services Accounting$27,315--$27,315
Occupancy$14,889--$14,889
Fees for Services Legal$11,657--$11,657
Fees for Services Management$11,000--$11,000
Insurance$7,233--$7,233
Other Expenses$4,344--$4,344
Information Technology$4,223--$4,223
Office Expenses$2,644--$2,644
Advertising$1,240--$1,240
All Other Expenses$951--$951
Total Functional Expenses$130,393$0$0$258,476
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
USDA Loans$127,719
Customer Deposits$580
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

Governance Explanations

Form 990, Part VI, Section A, line 6

“Classes of members or stockholders members must hold a water tap certification”

Form 990, Part VI, Section A, line 7A

“Election of members and their rights-members have the power to elect the board of directors.”

Form 990, Part VI, Section A, line 7B

“Decisions subject to approval of members certain decisions including amendments to the articles of incorporation must be approved by members.”

Form 990, Part VI, Section B, line 11B

“Organization's process to review form 990 the tax return is made available via email to directors prior to filing for review.”

Form 990, Part VI, Section C, line 19

“Governing documents disclosure explanation. The tax return is made available after it is filed. The office keeps the return available for anyone to view. It is also brought to the meeting after it is filed. All governing documents are kept in the office.”

Filing and Contact Details

Filer

Filer Name
Mount Elbert Water Association
EIN
84-0770702
Phone
7192935787
Address
PO Box 1778, Leadville, CO 80461

Signing Officer

Name
Brian Nevans
Title
President Director
Phone
7192935787
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Nevans
Formed
1966
Legal Domicile
Co
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Onward and Upward Pc
Address
1513 Mount Elbert Dr, Leadville, CO 80461-3434
Phone
7196402409
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“481(a) Adjustment - Tax Only -48,777.”

Form 990, Part XII, Line 1:

“The Taxpayer changed its method of accounting from cash basis to accrual basis starting 01/01/2024.”

Raw XML Appendix364 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/ExplanationTxt0Classes of members or stockholders members must hold a water tap certification
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Election of members and their rights-members have the power to elect the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions subject to approval of members certain decisions including amendments to the articles of incorporation must be approved by members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organization's process to review form 990 the tax return is made available via email to directors prior to filing for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents disclosure explanation. The tax return is made available after it is filed. The office keeps the return available for anyone to view. It is also brought to the meeting after it is filed. All governing documents are kept in the office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5481(a) Adjustment - Tax Only -48,777.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Taxpayer changed its method of accounting from cash basis to accrual basis starting 01/01/2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03544505
IRS990/TotalAssetsEOYAmt03651799
IRS990/TotalAssetsGrp/BOYAmt03544505
IRS990/TotalAssetsGrp/EOYAmt03651799
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0184847
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0130393
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258476
IRS990/TotalGrossUBIAmt048777
IRS990/TotalLiabilitiesBOYAmt0153925
IRS990/TotalLiabilitiesEOYAmt0128299
IRS990/TotalLiabilitiesGrp/BOYAmt0153925
IRS990/TotalLiabilitiesGrp/EOYAmt0128299
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03390580
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03523500
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0130393
IRS990/TotalProgramServiceRevenueAmt0232658
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0203610
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0437234
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt048777
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03544505
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03651799
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt0312 Mount Elber Drive
IRS990/USAddress/CityNm0Twin Lakes
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081251
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0mountelbertwater.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Nevans
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07192935787
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Mount Elbert Water Association
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0840770702
ReturnHeader/Filer/PhoneNum07192935787
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1778
ReturnHeader/Filer/USAddress/CityNm0Leadville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080461
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0934351781
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ONWARD AND UPWARD PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01513 Mount Elbert Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Leadville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0804613434
ReturnHeader/PreparerPersonGrp/PhoneNum07196402409
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-07
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-07T17:56:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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
$3,651,799
Liabilities
$128,299
Net assets
$3,523,500
Revenue
$437,234
Expenses
$258,476
Net income
$178,758
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.65$0.13$3.52$0.44$0.26$0.18
2023Summary only. Only limited summary data is available for this year.$3.54$0.15$3.39$0.55$0.11$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.17$2.95$1.18$0.20$0.98
2021Summary only. Only limited summary data is available for this year.$2.16$0.19$1.97$0.76$0.12$0.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.38$1.33$0.31$0.12$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.24$0.87$0.21$0.08$0.13
2017Summary only. Only limited summary data is available for this year.$1.06$0.31$0.74$0.16$0.09$0.08
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.33$0.66$0.16$0.08$0.08
2015Summary only. Only limited summary data is available for this year.$0.92$0.33$0.59$0.16$0.08$0.08
2014Summary only. Only limited summary data is available for this year.$0.85$0.34$0.51$0.14$0.08$0.06
2013Summary only. Only limited summary data is available for this year.$0.80$0.35$0.45$0.16$0.12$0.04
2012Summary only. Only limited summary data is available for this year.$0.76$0.36$0.40$0.14$0.12$0.02
2011Summary only. Only limited summary data is available for this year.$0.75$0.37$0.38$0.18$0.13$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)12 • $1M-$5M nonprofits