Civic Intelligence

Waterman Fund

EIN 84-6037750 • 501(c)3 • Denver, CO

Profile

Provide financial assistance to colorado lawyers who are aged, infirm or otherwise incapacitated and are in need of financial assistance.

1290 Broadway 1700Denver, CO 80203

n/A

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

45th percentile

1.2%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$828,500

Up $9,453 (+1.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$828,500

Up $9,453 (+1.2%) from 2024

Operations
Liabilities / Revenue35th percentileNet Margin50th percentile

Revenue

Up

$216,398

Up $37,734 (+21%) from 2024

Expenses

Up

$206,945

Up $88,357 (+75%) from 2024

Net Income

Down

$9,453

Down $50,623 (-84%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$1.0M$500K$0Assets 2011: $226,634Liabilities 2011: $0Net Assets 2011: $226,6342011Assets 2012: $246,310Liabilities 2012: $0Net Assets 2012: $246,3102012Assets 2013: $214,981Liabilities 2013: $0Net Assets 2013: $214,9812013Assets 2014: $132,529Liabilities 2014: $0Net Assets 2014: $132,5292014Assets 2015: $229,036Liabilities 2015: $0Net Assets 2015: $229,0362015Assets 2016: $161,739Liabilities 2016: $0Net Assets 2016: $161,7392016Assets 2017: $319,953Liabilities 2017: $0Net Assets 2017: $319,9532017Assets 2018: $465,775Liabilities 2018: $0Net Assets 2018: $465,7752018Assets 2019: $608,815Liabilities 2019: $0Net Assets 2019: $608,8152019Assets 2020: $672,865Liabilities 2020: $0Net Assets 2020: $672,8652020Assets 2021: $712,300Liabilities 2021: $0Net Assets 2021: $712,3002021Assets 2022: $700,376Liabilities 2022: $0Net Assets 2022: $700,3762022Assets 2023: $758,971Liabilities 2023: $0Net Assets 2023: $758,9712023Assets 2024: $819,047Liabilities 2024: $0Net Assets 2024: $819,0472024Assets 2025: $828,500Liabilities 2025: $0Net Assets 2025: $828,5002025

Highlighted filing

2025

Assets$828,500
Liabilities$0
Net Assets$828,500
Open 2025 Filing

Operations Trend

Revenue Growth67th percentile

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

$400K$200K$0-$200KRevenue 2011: $100,750Expenses 2011: $120,517Net Income 2011: -$19,7672011Revenue 2012: $117,901Expenses 2012: $98,225Net Income 2012: $19,6762012Revenue 2013: $131,020Expenses 2013: $162,349Net Income 2013: -$31,3292013Revenue 2014: $115,959Expenses 2014: $198,411Net Income 2014: -$82,4522014Revenue 2015: $381,684Expenses 2015: $285,177Net Income 2015: $96,5072015Revenue 2016: $127,148Expenses 2016: $194,445Net Income 2016: -$67,2972016Revenue 2017: $254,088Expenses 2017: $95,874Net Income 2017: $158,2142017Revenue 2018: $257,024Expenses 2018: $111,202Net Income 2018: $145,8222018Revenue 2019: $265,101Expenses 2019: $122,061Net Income 2019: $143,0402019Revenue 2020: $293,421Expenses 2020: $229,371Net Income 2020: $64,0502020Revenue 2021: $261,933Expenses 2021: $222,498Net Income 2021: $39,4352021Revenue 2022: $138,861Expenses 2022: $150,785Net Income 2022: -$11,9242022Revenue 2023: $181,295Expenses 2023: $122,700Net Income 2023: $58,5952023Revenue 2024: $178,664Expenses 2024: $118,588Net Income 2024: $60,0762024Revenue 2025: $216,398Expenses 2025: $206,945Net Income 2025: $9,4532025

Highlighted filing

2025

Revenue$216,398
Expenses$206,945
Net Income$9,453
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$828,500
Liabilities
$0
Net assets
$828,500
Revenue
$216,398
Expenses
$206,945
Net income
$9,453
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.29$0.00$8.29$2.16$2.07$0.09
2024Summary only. Only limited summary data is available for this year.$8.19$0.00$8.19$1.79$1.19$0.60
2023Summary only. Only limited summary data is available for this year.$7.59$0.00$7.59$1.81$1.23$0.59
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.00$0.00$7.00$1.39$1.51$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.12$0.00$7.12$2.62$2.22$0.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.73$0.00$6.73$2.93$2.29$0.64
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.09$0.00$6.09$2.65$1.22$1.43
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$0.00$4.66$2.57$1.11$1.46
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$0.00$3.20$2.54$0.96$1.58
2016Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$1.27$1.94$0.67
2015Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$3.82$2.85$0.97
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$1.16$1.98$0.82
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.00$2.15$1.31$1.62$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.00$2.46$1.18$0.98$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.27$1.01$1.21$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$216,398
Mission and Program Overview

Mission

Provide financial assistance to colorado lawyers who are aged, infirm or otherwise incapacitated and are in need of financial assistance.

Direct cash payments to colorado lawyers who are aged, infirm or otherwise incapacitated and are in need of financial assistance as determined by the fund administrators.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$338,156$409,238▲ $71,082
Investments in Publicly Traded Securities$215,317$218,250▲ $2,933
Investments Other Securities$236,708$201,012▼ $35,696
Cash and Non-Interest-Bearing Accounts$28,866--
Total Assets$819,047$828,500▲ $9,453
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$819,047$828,500▲ $9,453
Total Net Assets Fund Balance$819,047$828,500▲ $9,453
Total Liabilities and Net Assets / Fund Balance$819,047$828,500▲ $9,453

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$201,012--
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Charles TurnerAdministrator
Jennifer ShalerAdministrator
John LeeAdministrator
John YoungAdministrator
Kevin McreynoldsAdministrator
Miranda HawkinsAdministrator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$50,741
Other Revenue
$165,657
Change in Net Assets
$9,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$205,563
Other Expenses$1,382
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$205,563--$205,563
Fees for Services Other-$1,382-$1,382
Total Functional Expenses$205,563$1,382$0$206,945
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“Copies of the 990 are provided to the denver bar association board of trustees before it is filed for their review.”

Form 990, Part VI, Section B, Line 12C

“The policy requires ongoing disclosure when a conflict arises. Compliance is self reporting, administrators are reminded annually of the obligation to report conflicts of interest.”

Form 990, Part VI, Section C, Line 19

“The organization governing documents are on the public part of the denver bar association (dba) website. The minutes of trustees' meetings, policies and financial statements are posted to the members' part of the dba website. The 990 is available at the dba office upon request.”

Filing and Contact Details

Filer

Filer Name
Waterman Fund
EIN
84-6037750
Phone
3038601115
Address
1290 BROADWAY 1700, DENVER, CO 80203

Signing Officer

Name
Nicoal Sperrazza
Title
Executive Director
Phone
3038601115
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Formed
1963
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Fortner Bayens Pc
Address
1580 N LINCOLN ST STE 700, DENVER, CO 80203
Preparer
Daniel C Dibella CPA
Phone
3032966033
Raw XML Appendix360 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DENVER BAR ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum03038601112
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01290 BROADWAY STE 1700
IRS990/BooksInCareOfDetail/USAddress/CityNm0DENVER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080203
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt028866
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0205563
IRS990/CYInvestmentIncomeAmt050741
IRS990/CYOtherExpensesAmt01382
IRS990/CYOtherRevenueAmt0165657
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt09453
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0206945
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0216398
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0DIRECT CASH PAYMENTS TO COLORADO LAWYERS WHO ARE AGED, INFIRM OR OTHERWISE INCAPACITATED AND ARE IN NEED OF FINANCIAL ASSISTANCE AS DETERMINED BY THE FUND ADMINISTRATORS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0205563
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01382
IRS990/FeesForServicesOtherGrp/TotalAmt01382
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JENNIFER SHALER
IRS990/Form990PartVIISectionAGrp/PersonNm1KEVIN MCREYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN LEE
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLES TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm5MIRANDA HAWKINS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5ADMINISTRATOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01963
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt0205563
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0205563
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0205563
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0216398
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt050741
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt050741
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0236708
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0201012
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0215317
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0218250
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE FINANCIAL ASSISTANCE TO COLORADO LAWYERS WHO ARE AGED, INFIRM OR OTHERWISE INCAPACITATED AND ARE IN NEED OF FINANCIAL ASSISTANCE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0819047
IRS990/NetAssetsOrFundBalancesEOYAmt0828500
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0819047
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0828500
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0525920
IRS990/OtherRevenueMiscGrp/Desc0WATERMAN TRUST FUND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0165657
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0165657
IRS990/OtherRevenueTotalAmt0165657
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
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IRS990/PYOtherExpensesAmt03920
IRS990/PYOtherRevenueAmt0149199
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt060076
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0118588
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0178664
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt09453
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0338156
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IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE FUND DIRECTLY SUPPORTS VARIOUS INDIVIDUALS THROUGH DIRECT CASH PAYMENTS. THE FUND ADMINISTRATORS DETERMINE THE RECIPIENTS BASED ON THEIR EVALUATION OF APPLICATIONS FOR ASSISTANCE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 1:
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0840389860
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0DENVER BAR ASSOCIATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0201012
IRS990ScheduleD/OtherSecuritiesGrp/Desc0U.S. TREASURY BONDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0201012
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0205563
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0DIRECT CASH PAYMENTS
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ADMINISTRATORS OF THE FUND EVALUATE APPLICATIONS FOR ASSISTANCE, AND DIRECT CASH PAYMENTS ARE MADE TO RECIPIENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF THE 990 ARE PROVIDED TO THE DENVER BAR ASSOCIATION BOARD OF TRUSTEES BEFORE IT IS FILED FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POLICY REQUIRES ONGOING DISCLOSURE WHEN A CONFLICT ARISES. COMPLIANCE IS SELF REPORTING, ADMINISTRATORS ARE REMINDED ANNUALLY OF THE OBLIGATION TO REPORT CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION GOVERNING DOCUMENTS ARE ON THE PUBLIC PART OF THE DENVER BAR ASSOCIATION (DBA) WEBSITE. THE MINUTES OF TRUSTEES' MEETINGS, POLICIES AND FINANCIAL STATEMENTS ARE POSTED TO THE MEMBERS' PART OF THE DBA WEBSITE. THE 990 IS AVAILABLE AT THE DBA OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DENVER BAR ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DENVER BAR FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0840389860
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1742554415
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE JUSTICE, ITS ADMINISTRATION AND ITS AVAILABILITY TO ALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE VOLUNTEER LEGAL SERVICES TO INDIGENT AND DISADVANTAGED RESIDENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0TYPE I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01290 BROADWAY STE 1700
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11290 BROADWAY STE 1700
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DENVER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1DENVER
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd080203
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0819047
IRS990/TotalAssetsEOYAmt0828500
IRS990/TotalAssetsGrp/BOYAmt0819047
IRS990/TotalAssetsGrp/EOYAmt0828500
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01382
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205563
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206945
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0828500
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0205563
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0216398
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0216398
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0819047
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0828500
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01290 BROADWAY 1700
IRS990/USAddress/CityNm0DENVER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080203
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NICOAL SPERRAZZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03038601115
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATERMAN FUND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O DENVER BAR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0846037750
ReturnHeader/Filer/PhoneNum03038601115
ReturnHeader/Filer/USAddress/AddressLine1Txt01290 BROADWAY 1700
ReturnHeader/Filer/USAddress/CityNm0DENVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0840741890
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FORTNER BAYENS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01580 N LINCOLN ST STE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DENVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080203
ReturnHeader/PreparerPersonGrp/PhoneNum03032966033
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL C DIBELLA CPA
ReturnHeader/ReturnTs02025-11-06T17:53:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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