Civic Intelligence

Western Mining Action Project Inc

990 • Fiscal year 2020 • EIN 84-1303333

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 12, 2021

PO Box 349Lyons, CO 80540

(303) 823-5738

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.00x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

11th percentile

-36%

Higher net margin than 11% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

96th percentile

$192,281

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 66.7% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

71st percentile

15%

Faster revenue growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$725,626

Down $104,276 (-13%) from 2019

Net Assets

Down

$725,626

Down $104,276 (-13%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$288,083

Up $37,961 (+15%) from 2019

Expenses

Up

$392,359

Up $3,929 (+1.0%) from 2019

Net Income

Up

-$104,276

Up $34,032 (+25%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $1,007,457Liabilities 2011: $127,539Net Assets 2011: $879,9182011Assets 2012: $865,986Liabilities 2012: $61,084Net Assets 2012: $804,9022012Assets 2013: $886,409Liabilities 2013: $160,497Net Assets 2013: $725,9122013Assets 2014: $950,458Liabilities 2014: -$452Net Assets 2014: $950,9102014Assets 2015: $979,364Liabilities 2015: -$1,333Net Assets 2015: $980,6972015Assets 2016: $1,004,874Liabilities 2016: $0Net Assets 2016: $1,004,8742016Assets 2017: $875,536Liabilities 2017: $0Net Assets 2017: $875,5362017Assets 2018: $968,210Liabilities 2018: $0Net Assets 2018: $968,2102018Assets 2019: $829,902Liabilities 2019: $0Net Assets 2019: $829,9022019Assets 2020: $725,626Liabilities 2020: $0Net Assets 2020: $725,6262020Assets 2021: $615,101Liabilities 2021: $0Net Assets 2021: $615,1012021Assets 2022: $505,773Liabilities 2022: $0Net Assets 2022: $505,7732022Assets 2023: $1,061,722Liabilities 2023: $0Net Assets 2023: $1,061,7222023Assets 2024: $1,369,856Liabilities 2024: $0Net Assets 2024: $1,369,8562024

Highlighted filing

2020

Assets$725,626
Liabilities$0
Net Assets$725,626

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $295,1482011Expenses 2012: $300,3082012Revenue 2013: $254,915Expenses 2013: $333,905Net Income 2013: -$78,9902013Revenue 2014: $582,617Expenses 2014: $357,619Net Income 2014: $224,9982014Revenue 2015: $380,776Expenses 2015: $350,989Net Income 2015: $29,7872015Revenue 2016: $390,837Expenses 2016: $366,660Net Income 2016: $24,1772016Revenue 2017: $256,268Expenses 2017: $385,606Net Income 2017: -$129,3382017Revenue 2018: $484,662Expenses 2018: $391,988Net Income 2018: $92,6742018Revenue 2019: $250,122Expenses 2019: $388,430Net Income 2019: -$138,3082019Revenue 2020: $288,083Expenses 2020: $392,359Net Income 2020: -$104,2762020Revenue 2021: $312,873Expenses 2021: $423,398Net Income 2021: -$110,5252021Revenue 2022: $279,323Expenses 2022: $388,651Net Income 2022: -$109,3282022Revenue 2023: $887,852Expenses 2023: $333,519Net Income 2023: $554,3332023Revenue 2024: $661,332Expenses 2024: $350,797Net Income 2024: $310,5352024

Highlighted filing

2020

Revenue$288,083
Expenses$392,359
Net Income-$104,276
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 12, 2021
Return Version
2020v4.1
Gross Receipts
$288,083
Mission and Program Overview

Mission

Western mining action project provides free legal services to citizen groups & native americans on mining & related issues in the american west to protect the environment & human health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$829,902$725,626▼ $104,276
Savings and Temporary Cash Investments$577,781$592,943▲ $15,162
Cash and Non-Interest-Bearing Accounts$225,362$105,574▼ $119,788
Prepaid Expenses and Deferred Charges$8,348$8,718▲ $370
Land, Buildings, and Equipment, Net$378$152▼ $226
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$829,902$725,626▼ $104,276
Other Assets Total$18,033$18,239▲ $206
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$829,902$725,626▼ $104,276
Total Liabilities and Net Assets / Fund Balance$829,902$725,626▼ $104,276

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$152$28,475$28,627
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger FlynnPresidentFT$164,000$28,281$192,281
Jeffrey ParsonsEmployeeFT$120,000$26,892$146,892

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$261,000
Program Service Revenue
$11,921
Investment Income
$15,162
Other Revenue
$0
All Other Contributions
$261,000
Change in Net Assets
$-104,276
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$359,446
Other Expenses$32,913
Total Fundraising Expense$4,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$152,520$8,200$3,280$164,000
Other Salaries and Wages$120,000--$120,000
Pension Plan Contributions$53,194$1,414$566$55,174
Payroll Taxes$19,502$550$220$20,272
Occupancy$16,495$1,434-$17,929
Travel$3,697--$3,697
Fees for Services Accounting-$2,616-$2,616
Insurance$2,290--$2,290
Office Expenses$1,410$352-$1,762
Information Technology$1,438--$1,438
Other Expenses$660--$660
Fees for Services Management-$469-$469
Depreciation Depletion$226--$226
Total Functional Expenses$373,258$15,035$4,066$392,359
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
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Managing director reviewed all questions for accuracy. Managing director compared financial information provided on the 990 with their accountant prepared financial statements. Managing director reviewed all mission statements and program service accomplishments, for compliance with the organizations mission and the accomplishments for the current year. Managing director reviewed contributor infomation for accuracy. Board of directors and managing director reviewed draft form 990 and attachments for accuracy prior to finalization and submittal.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Roger flynn - p.o. Box 1636, lyons, co 80540. Aimee boulanger - 712 h st, port townsend, wa 98368. Mary costello - po box 1406, trout creek, mt 59874. Mark squillace - 401 ucb, boulder, co 80309. Jeffrey parsons - 13967 barbour street, broomfield, co 80023.

Filing and Contact Details

Filer

Filer Name
Western Mining Action Project Inc
EIN
84-1303333
Phone
3038235738
Address
PO BOX 349, LYONS, CO 80540

Signing Officer

Name
Roger Flynn
Title
Director
Phone
3038235738
Signed
2021-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Flynn
Formed
1994
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
0

Preparer

Firm
Accounting Specialties LLC
Address
PO BOX 10, NEDERLAND, CO 80466
Preparer
Jacob Schrader
Phone
3032581040
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IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt078398
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt077121
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0311677
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt05287
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt05129
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt04934
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt04767
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt020117
IRS990ScheduleC/GrassrootsCeilingAmt0116880
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt019618
IRS990ScheduleC/LobbyingCeilingAmt0467516
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt078472
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0387072
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt05287
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0392359
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt05287
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0152
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028475
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028627
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0152
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0164000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024281
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROGER FLYNN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0192281
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGING DIRECTOR REVIEWED ALL QUESTIONS FOR ACCURACY. MANAGING DIRECTOR COMPARED FINANCIAL INFORMATION PROVIDED ON THE 990 WITH THEIR ACCOUNTANT PREPARED FINANCIAL STATEMENTS. MANAGING DIRECTOR REVIEWED ALL MISSION STATEMENTS AND PROGRAM SERVICE ACCOMPLISHMENTS, FOR COMPLIANCE WITH THE ORGANIZATIONS MISSION AND THE ACCOMPLISHMENTS FOR THE CURRENT YEAR. MANAGING DIRECTOR REVIEWED CONTRIBUTOR INFOMATION FOR ACCURACY. BOARD OF DIRECTORS AND MANAGING DIRECTOR REVIEWED DRAFT FORM 990 AND ATTACHMENTS FOR ACCURACY PRIOR TO FINALIZATION AND SUBMITTAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROGER FLYNN - P.O. BOX 1636, LYONS, CO 80540. AIMEE BOULANGER - 712 H ST, PORT TOWNSEND, WA 98368. MARY COSTELLO - PO BOX 1406, TROUT CREEK, MT 59874. MARK SQUILLACE - 401 UCB, BOULDER, CO 80309. JEFFREY PARSONS - 13967 BARBOUR STREET, BROOMFIELD, CO 80023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0829902
IRS990/TotalAssetsEOYAmt0725626
IRS990/TotalAssetsGrp/BOYAmt0829902
IRS990/TotalAssetsGrp/EOYAmt0725626
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0261000
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04066
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015035
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0373258
IRS990/TotalFunctionalExpensesGrp/TotalAmt0392359
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0829902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0725626
IRS990/TotalOtherCompensationAmt055173
IRS990/TotalProgramServiceExpensesAmt0373258
IRS990/TotalProgramServiceRevenueAmt011921
IRS990/TotalReportableCompFromOrgAmt0284000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027083
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0288083
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0829902
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0725626
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03697
IRS990/TravelGrp/TotalAmt03697
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1636
IRS990/USAddress/CityNm0LYONS
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080540
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER FLYNN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03038235738
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN MINING ACTION PROJECT INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0841303333
ReturnHeader/Filer/PhoneNum03038235738
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 349
ReturnHeader/Filer/USAddress/CityNm0LYONS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080540
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462885787
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING SPECIALTIES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 10
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEDERLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080466

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.00$1.37$0.66$0.35$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$0.89$0.33$0.55
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.28$0.39$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.00$0.62$0.31$0.42$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.29$0.39$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.00$0.83$0.25$0.39$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.48$0.39$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.26$0.39$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$0.39$0.37$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.38$0.35$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.58$0.36$0.22
2013Detailed filing. Detailed filing data is available for this year.$0.89$0.16$0.73$0.25$0.33$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.06$0.80$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.13$0.88$0.30