Civic Intelligence

Greater Arkansas River Nature Assoc

EIN 84-1321011 • 501(c)3 • Salida, CO

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Profile

To inspire those who live, work or play in the upper arkansas valley to take care of its natural resources and leave a legacy of responsible use of the natural environment.

P O Box 1522Salida, CO 81201

garna.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

19th percentile

-29%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-42%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-17%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$158,057

Down $116,007 (-42%) from 2023

Liabilities

Up

$21,132

Up $9,167 (+77%) from 2023

Net Assets

Down

$136,925

Down $125,174 (-48%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin19th percentile

Revenue

Down

$427,717

Down $88,326 (-17%) from 2023

Expenses

Up

$552,911

Up $47,611 (+9.4%) from 2023

Net Income

Down

-$125,194

Down $135,937 (-1265%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$300K$200K$100K$0Assets 2011: $80,175Liabilities 2011: $47,501Net Assets 2011: $32,6732011Assets 2012: $105,639Liabilities 2012: $70,085Net Assets 2012: $35,5532012Assets 2013: $112,536Liabilities 2013: $64,5082013Assets 2014: $180,843Liabilities 2014: $83,3872014Assets 2015: $187,843Liabilities 2015: $95,6362015Assets 2016: $242,140Liabilities 2016: $147,9302016Assets 2017: $186,449Liabilities 2017: $99,1372017Assets 2018: $104,892Liabilities 2018: $37,5052018Assets 2019: $115,537Liabilities 2019: $42,236Net Assets 2019: $73,3012019Assets 2020: $142,793Liabilities 2020: $41,995Net Assets 2020: $100,7982020Assets 2021: $226,105Liabilities 2021: $77,526Net Assets 2021: $148,5792021Assets 2022: $267,191Liabilities 2022: $16,081Net Assets 2022: $251,1102022Assets 2023: $274,064Liabilities 2023: $11,965Net Assets 2023: $262,0992023Assets 2024: $158,057Liabilities 2024: $21,132Net Assets 2024: $136,9252024

Highlighted filing

2024

Assets$158,057
Liabilities$21,132
Net Assets$136,925
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $55,497Expenses 2011: $47,712Net Income 2011: $7,7852011Revenue 2012: $53,972Expenses 2012: $50,369Net Income 2012: $3,6032012Revenue 2013: $71,229Expenses 2013: $55,507Net Income 2013: $15,7222013Revenue 2014: $138,615Expenses 2014: $90,800Net Income 2014: $47,8152014Revenue 2015: $87,720Expenses 2015: $92,969Net Income 2015: -$5,2492015Revenue 2016: $102,995Expenses 2016: $97,216Net Income 2016: $5,7792016Revenue 2017: $128,532Expenses 2017: $134,814Net Income 2017: -$6,2822017Revenue 2018: $147,979Expenses 2018: $167,904Net Income 2018: -$19,9252018Revenue 2019: $245,019Expenses 2019: $239,105Net Income 2019: $5,9142019Revenue 2020: $290,623Expenses 2020: $263,126Net Income 2020: $27,4972020Revenue 2021: $321,223Expenses 2021: $273,441Net Income 2021: $47,7822021Revenue 2022: $473,340Expenses 2022: $393,121Net Income 2022: $80,2192022Revenue 2023: $516,043Expenses 2023: $505,300Net Income 2023: $10,7432023Revenue 2024: $427,717Expenses 2024: $552,911Net Income 2024: -$125,1942024

Highlighted filing

2024

Revenue$427,717
Expenses$552,911
Net Income-$125,194
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$158,057
Liabilities
$21,132
Net assets
$136,925
Revenue
$427,717
Expenses
$552,911
Net income
-$125,194
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.21$1.37$4.28$5.53$1.25
2023Detailed filing. Detailed filing data is available for this year.$2.74$0.12$2.62$5.16$5.05$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.67$0.16$2.51$4.73$3.93$0.80
2021Detailed filing. Detailed filing data is available for this year.$2.26$0.78$1.49$3.21$2.73$0.48
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.42$1.01$2.91$2.63$0.27
2019Summary only. Only limited summary data is available for this year.$1.16$0.42$0.73$2.45$2.39$0.06
2018Summary only. Only limited summary data is available for this year.$1.05$0.38$1.48$1.68$0.20
2017Summary only. Only limited summary data is available for this year.$1.86$0.99$1.29$1.35$0.06
2016Summary only. Only limited summary data is available for this year.$2.42$1.48$1.03$0.97$0.06
2015Summary only. Only limited summary data is available for this year.$1.88$0.96$0.88$0.93$0.05
2014Summary only. Only limited summary data is available for this year.$1.81$0.83$1.39$0.91$0.48
2013Summary only. Only limited summary data is available for this year.$1.13$0.65$0.71$0.56$0.16
2012Summary only. Only limited summary data is available for this year.$1.06$0.70$0.36$0.54$0.50$0.04
2011Summary only. Only limited summary data is available for this year.$0.80$0.48$0.33$0.55$0.48$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 20, 2025
Return Version
2024v5.0
Gross Receipts
$435,322
Mission and Program Overview

Mission

GARNA's mission is to inspire a conservation ethic by providing educational opportunities and experiences so that those who live, work and play in the Upper Arkansas Valley are motivated to take care of its natural resources and leave a legacy of responsible use of the natural environment. It accomplishes this mission through education, partnering in service with agency partners such as the U.S. Forest Services, Bureau of Land Management and Colorado Parks and Wildlife, as well as promoting and executing sustainability programs in the community.

To inspire a conservation ethic by providing educational opportunities so that those who live, work and play in the upper arkansas valley are motivated to take care to use those resources in a responsible manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$175,742$79,036▼ $96,706
Land, Buildings, and Equipment, Net$53,298$45,728▼ $7,570
Inventories for Sale or Use$15,642$15,642→ $0
Accounts Receivable$4,098$9,845▲ $5,747
Savings and Temporary Cash Investments$24,384$6,906▼ $17,478
Prepaid Expenses and Deferred Charges$900$900→ $0
Total Assets$274,064$158,057▼ $116,007
Liabilities
Other Liabilities$9,080$11,468▲ $2,388
Accounts Payable and Accrued Expenses$2,885$9,664▲ $6,779
Total Liabilities$11,965$21,132▲ $9,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$262,099$136,925▼ $125,174
Total Net Assets Fund Balance$262,099$136,925▼ $125,174
Total Liabilities and Net Assets / Fund Balance$274,064$158,057▼ $116,007

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$43,028$32,098$75,126
Other Land Buildings$2,700$1,689$4,389
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Jason MarsdenExecutive DiFT$85,000$85,000

Board Members and Trustees

NameTitle
Bonnie DavisChair
David JenningsDirector
Devin CastendykDirector
Jw WilderDirector
Mahting PutelisDirector
Rob WhiteDirector
Truman YoungDirector
Beth HelmkeDirector to
Katie DavisSecretary
Layne KottmeierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$364,018
Program Service Revenue
$60,812
Investment Income
$22
Other Revenue
$2,865
All Other Contributions
$114,721
Change in Net Assets
$-125,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$322,983
Other Expenses$225,428
Total Fundraising Expense$10,462
Grants and Similar Amounts Paid$4,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$179,763$2,273$1,155$183,191
Current Officers, Directors, Trustees, and Key Employees$72,250$8,500$4,250$85,000
Fees for Services Other$65,997--$65,997
Office Expenses$22,022$7,775$941$30,738
Other Employee Benefits$28,905$396-$29,301
Information Technology$3,389$22,565-$25,954
Payroll Taxes$24,220$777$494$25,491
Fees for Services Accounting$1,170$19,954$46$21,170
Conferences and Meetings$10,305$7,276$57$17,638
Depreciation Depletion$10,461$3,522$1,409$15,392
Occupancy$3,026$10,340-$13,366
Other Expenses$9,487$416$1,990$11,893
Travel$7,936$2,480-$10,416
Insurance-$8,830-$8,830
Advertising$3,069$845$120$4,034
Grants to Domestic Orgs$3,500--$3,500
Grants to Domestic Individuals$1,000--$1,000
Total Functional Expenses$446,500$95,949$10,462$552,911
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,970
Fundraising Direct Expenses$7,605
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Outlet Returns$9,079
403b Contributions Withheld$2,389
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization charges a nominal fee to become a member. Members are charged reduced rates on certain program offerings and educational materials.”

Form 990, Page 6, Part VI, Line 11B

“The completed form 990 is first reviewed by the executive committee, consisting of the executive director, board chair and treasurer. If approved by the executive committee it is then provided to the entire board for review and approval.”

Form 990, Page 6, Part VI, Line 12C

“The executive director and board chair request that staff and board members provide verbal assurance that no conflicts of interest exist on an annual basis.”

Form 990, Page 6, Part VI, Line 15A

“The executive committee reviews the performance and compensation of the executive director on an annual basis.”

Form 990, Page 6, Part VI, Line 15B

“The executive director reviews the performance and compensation of all staff on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Greater Arkansas River Nature Assoc
EIN
84-1321011
Phone
7165395106
Address
P O BOX 1522, SALIDA, CO 81201

Signing Officer

Name
Layne Kottmeier
Title
Treasurer
Phone
7195395106
Signed
2025-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Layne Kottmeier
Formed
1996
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
351

Preparer

Firm
Marjtax Incorporated
Address
3542 FRUITVALE- AVE PMB 227, OAKLAND, CA 94602
Preparer
Marjorie Williams-jones
Phone
5104826204
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Garna manages the largest group of volunteers in the upper arkansas river valley through the upper arkansas wilderness volunteers, friends of fourmile, and the chaffee rec adopters, as well as club leaders and youth education volunteers. Each year, over 300 hardworking volunteers clean, maintain and improve the health of the watershed.”

Form 990, Part IX, Line 11G

“Contract labor 65,997 0 0”

Raw XML AppendixShowing 400 of 478 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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IRS990/InsuranceGrp/ManagementAndGeneralAmt08830
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IRS990/MissionDesc0TO INSPIRE THOSE WHO LIVE, WORK OR PLAY IN THE UPPER ARKANSAS VALLEY TO TAKE CARE OF ITS NATURAL RESOURCES AND LEAVE A LEGACY OF RESPONSIBLE USE OF THE NATURAL ENVIRONMENT.
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IRS990/PrincipalOfficerNm0LAYNE KOTTMEIER
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IRS990/ProgramServiceRevenueGrp/Desc1OUTLET SALES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2681
IRS990/ProgSrvcAccomActy2Grp/Desc0GARNA CONDUCTS SUSTAINABILITY ACTIVITIES WITHIN ITS AREA OF GEOGRAPHIC FOCUS, INCLUDING RECYCLING AND COMPOSTING AT COMMUNITY EVENTS. FULL MISSION STATEMENT: THE ORGANIZATION WORKS TO INSPIRE A CONSERVATION ETHIC BY PROVIDING EDUCATIONAL OPPORTUNITIES AND EXPERIENCES SO THAT THOSE WHO LIVE, WORK AND PLAY IN THE UPPER ARKANSAS VALLEY ARE MOTIVATED TO TAKE CARE OF ITS NATURAL RESOURCES AND WILL USE THOSE RESOURCES IN A RESPONSIBLE MANNER.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt078572
IRS990/ProgSrvcAccomActy3Grp/Desc0GARNA PARTNERS WITH VARIOUS AGENCIES THAT OVERSEE PUBLIC LANDS IN THE UPPER ARKANSAS RIVER VALLEY TO ASSIST IN STEWARDSHIP OF THOSE LANDS. THE FLAGSHIP PROGRAM ENGAGES OVER 300 VOLUNTEERS TO MONITOR AND MAINTAIN DISPERSED CAMPING SITES ON PUBLIC LANDS IN THE VALLEY. THROUGH EDUCATIONAL EXHIBITS AND DIRECT CONTACT WITH VISITORS TO THE VALLEY, VOLUNTEERS EDUCATE THE PUBLIC IN RESPONSIBLE USE OF ENVIRONMENTAL RESOURCES. ----------------------------------------- GARNA PROVIDES ADMINISTRATIVE AND PROMOTIONAL SUPPORT FOR THE STAGE AND RAIL TRAIL PROJECT AND THE CHAFFEE COUNTY HERITAGE AREA ADVISORY BOARD.
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IRS990/ReconcilationRevenueExpnssAmt0-125194
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0130616
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0201091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0129830
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt031048
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02037940
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt032098
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075126
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02700
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01689
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES OUTLET RETURNS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1403B CONTRIBUTIONS WITHHELD
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IRS990ScheduleD/TotalLiabilityAmt011468
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GARNA MANAGES THE LARGEST GROUP OF VOLUNTEERS IN THE UPPER ARKANSAS RIVER VALLEY THROUGH THE UPPER ARKANSAS WILDERNESS VOLUNTEERS, FRIENDS OF FOURMILE, AND THE CHAFFEE REC ADOPTERS, AS WELL AS CLUB LEADERS AND YOUTH EDUCATION VOLUNTEERS. EACH YEAR, OVER 300 HARDWORKING VOLUNTEERS CLEAN, MAINTAIN AND IMPROVE THE HEALTH OF THE WATERSHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CHARGES A NOMINAL FEE TO BECOME A MEMBER. MEMBERS ARE CHARGED REDUCED RATES ON CERTAIN PROGRAM OFFERINGS AND EDUCATIONAL MATERIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED FORM 990 IS FIRST REVIEWED BY THE EXECUTIVE COMMITTEE, CONSISTING OF THE EXECUTIVE DIRECTOR, BOARD CHAIR AND TREASURER. IF APPROVED BY THE EXECUTIVE COMMITTEE IT IS THEN PROVIDED TO THE ENTIRE BOARD FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR AND BOARD CHAIR REQUEST THAT STAFF AND BOARD MEMBERS PROVIDE VERBAL ASSURANCE THAT NO CONFLICTS OF INTEREST EXIST ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE COMMITTEE REVIEWS THE PERFORMANCE AND COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR REVIEWS THE PERFORMANCE AND COMPENSATION OF ALL STAFF ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACT LABOR 65,997 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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