Civic Intelligence

Horse Creek Water Users Association

EIN 84-1260718 • 501(c)12 • Rush, CO

Profile

To protect and develop surface and underground waters in the horse creek basin

15990 Cr 12Rush, CO 80833

n/A

Siviq Scores

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

Liabilities / Assets

99th percentile

3.01x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

100th percentile

9.14x

Higher debt load relative to revenue than 100% of similar nonprofits.

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

Net Margin

95th percentile

61%

Higher net margin than 95% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$1,500

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

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

Asset Growth

55th percentile

1.4%

Faster asset growth than 55% of similar nonprofits.

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

Revenue Growth

29th percentile

-6.9%

Faster revenue growth than 29% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$129,822

Up $6,091 (+4.9%) from 2023

Liabilities

Down

$421,392

Down $23,786 (-5.3%) from 2023

Net Assets

-$291,570

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue100th percentileNet Margin95th percentile

Revenue

Down

$46,644

Down $2,753 (-5.6%) from 2023

Expenses

Down

$16,767

Down $6,590 (-28%) from 2023

Net Income

Up

$29,877

Up $3,837 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$1.0M$500K$0-$500KAssets 2011: $109,749Liabilities 2011: $679,6312011Assets 2012: $97,466Liabilities 2012: $663,4342012Assets 2013: $94,750Liabilities 2013: $646,2502013Assets 2014: $100,815Liabilities 2014: $628,5502014Assets 2015: $86,232Liabilities 2015: $610,3202015Assets 2016: $93,355Liabilities 2016: $591,5432016Assets 2017: $102,431Liabilities 2017: $572,7652017Assets 2018: $107,377Liabilities 2018: $552,8452018Assets 2019: $107,772Liabilities 2019: $532,3262019Assets 2020: $111,167Liabilities 2020: $511,808Net Assets 2020: -$400,6412020Assets 2021: $118,949Liabilities 2021: $490,040Net Assets 2021: -$371,0912021Assets 2022: $120,785Liabilities 2022: $468,272Net Assets 2022: -$347,4872022Assets 2023: $123,731Liabilities 2023: $445,1782023Assets 2024: $129,822Liabilities 2024: $421,392Net Assets 2024: -$291,5702024

Highlighted filing

2024

Assets$129,822
Liabilities$421,392
Net Assets-$291,570
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$60K$40K$20K$0Revenue 2011: $39,480Expenses 2011: $33,649Net Income 2011: $5,8312011Revenue 2012: $36,441Expenses 2012: $32,527Net Income 2012: $3,9142012Revenue 2013: $41,609Expenses 2013: $27,141Net Income 2013: $14,4682013Revenue 2014: $46,724Expenses 2014: $22,959Net Income 2014: $23,7652014Revenue 2015: $49,260Expenses 2015: $45,613Net Income 2015: $3,6472015Revenue 2016: $53,316Expenses 2016: $27,416Net Income 2016: $25,9002016Revenue 2017: $52,625Expenses 2017: $24,771Net Income 2017: $27,8542017Revenue 2018: $48,266Expenses 2018: $23,400Net Income 2018: $24,8662018Revenue 2019: $43,496Expenses 2019: $22,582Net Income 2019: $20,9142019Revenue 2020: $42,865Expenses 2020: $18,952Net Income 2020: $23,9132020Revenue 2021: $46,891Expenses 2021: $17,341Net Income 2021: $29,5502021Revenue 2022: $44,070Expenses 2022: $20,466Net Income 2022: $23,6042022Revenue 2023: $49,397Expenses 2023: $23,357Net Income 2023: $26,0402023Revenue 2024: $46,644Expenses 2024: $16,767Net Income 2024: $29,8772024

Highlighted filing

2024

Revenue$46,644
Expenses$16,767
Net Income$29,877
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$129,822
Liabilities
$421,392
Net assets
-$291,570
Revenue
$46,644
Expenses
$16,767
Net income
$29,877
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.30$4.21$2.92$0.47$0.17$0.30
2023Summary only. Only limited summary data is available for this year.$1.24$4.45$0.49$0.23$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$4.68$3.47$0.44$0.20$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$4.90$3.71$0.47$0.17$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$5.12$4.01$0.43$0.19$0.24
2019Summary only. Only limited summary data is available for this year.$1.08$5.32$0.43$0.23$0.21
2018Summary only. Only limited summary data is available for this year.$1.07$5.53$0.48$0.23$0.25
2017Summary only. Only limited summary data is available for this year.$1.02$5.73$0.53$0.25$0.28
2016Summary only. Only limited summary data is available for this year.$0.93$5.92$0.53$0.27$0.26
2015Summary only. Only limited summary data is available for this year.$0.86$6.10$0.49$0.46$0.04
2014Summary only. Only limited summary data is available for this year.$1.01$6.29$0.47$0.23$0.24
2013Summary only. Only limited summary data is available for this year.$0.95$6.46$0.42$0.27$0.14
2012Summary only. Only limited summary data is available for this year.$0.97$6.63$0.36$0.33$0.04
2011Summary only. Only limited summary data is available for this year.$1.10$6.80$0.39$0.34$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 21, 2025
Return Version
2024v5.1
Gross Receipts
$46,644
Mission and Program Overview

Mission

To protect and develop surface and underground waters in the horse creek basin

Program Services

DescriptionGrantsExpenses
PROVIDE AUGMENTATION WATER TO REPLACE DEPLETIONS RESULTING FROM MEMBER WELLS, WELL TESTING AND MEASUREMENT, AND REPORTING TO THE STATE OF COLORADO TO KEEP MEMBERS IN COMPLIANCE.--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICK ORCUTTSecretary-$1,500-$1,500
JACK PFOSTTreasurer-$1,500-$1,500
JOHN REIDPresident-$0--
Mike LudwigDirector-$0--
ROD HOOVERDirector-$0--
DAVID RIEMENSCHNEIDERVice President-$0--
Filing and Contact Details

Filer

Filer Name
Horse Creek Water Users Association
EIN
84-1260718
Phone
7194465289
Address
15990 CR 12, Rush, CO 80833

Signing Officer

Name
Jack Pfost
Title
Treasurer
Signed
2025-04-21
Discuss with paid preparer
Yes

Preparer

Firm
M3 and Associates LLP
Address
1227 Lake Plaza Dr Ste B, Colorado Springs, CO 80906
Preparer
Melody Antles
Phone
7196857910
Supplemental Narrative

Additional Explanations

Other Expenses.1

“INTEREST EXPENSE $13272”

Other Assets.1

“SPECIAL ASSESSMENT - Beginning $39873 SPECIAL ASSESSMENT - Ending $40224”

Total Liabilities.1

“MORTGAGES AND OTHER NOTES PAYABLE - Beginning $445178 MORTGAGES AND OTHER NOTES PAYABLE - Ending $421392”

Raw XML Appendix119 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0HORSE CREEK WATER USERS
IRS990EZ/BooksInCareOfDetail/PhoneNum07194465289
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt015590 CR 12
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RUSH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd080833
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt083858
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt089598
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt029877
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0495
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0123731
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0129822
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt046644
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01559
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt045085
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-321447
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-291570
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-321447
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-291570
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt31500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt51500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN REID
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Mike Ludwig
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROD HOOVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICK ORCUTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID RIEMENSCHNEIDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JACK PFOST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt039873
IRS990EZ/OtherAssetsTotalDetail/EOYAmt040224
IRS990EZ/OtherExpensesTotalAmt013272
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROTECT AND DEVELOP SURFACE AND UNDERGROUND WATERS IN THE HORSE CREEK BASIN
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE AUGMENTATION WATER TO REPLACE DEPLETIONS RESULTING FROM MEMBER WELLS, WELL TESTING AND MEASUREMENT, AND REPORTING TO THE STATE OF COLORADO TO KEEP MEMBERS IN COMPLIANCE.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0445178
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0421392
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt016767
IRS990EZ/TotalRevenueAmt046644
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INTEREST EXPENSE $13272
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SPECIAL ASSESSMENT - Beginning $39873 SPECIAL ASSESSMENT - Ending $40224
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MORTGAGES AND OTHER NOTES PAYABLE - Beginning $445178 MORTGAGES AND OTHER NOTES PAYABLE - Ending $421392
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK PFOST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Horse Creek Water Users Association
ReturnHeader/Filer/BusinessNameControlTxt0HORS
ReturnHeader/Filer/EIN0841260718
ReturnHeader/Filer/PhoneNum07194465289
ReturnHeader/Filer/USAddress/AddressLine1Txt015990 CR 12
ReturnHeader/Filer/USAddress/CityNm0Rush
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080833
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273819869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M3 and Associates LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01227 Lake Plaza Dr Ste B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Colorado Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080906
ReturnHeader/PreparerPersonGrp/PhoneNum07196857910
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melody Antles
ReturnHeader/ReturnTs02025-04-28T15:02:21-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)12 • <$500k nonprofits