2024-11-01T13:25:56-05:00 2023-12-31 841509269 MCMAHAN AND ASSOCIATES LLC PO BOX 5850 AVON CO 81620 990 2023-01-01 840699064 SPECIAL DISTRICT ASSOCIATION OF COLORADO SPEC 3038631733 225 E 16TH AVE SUITE 1000 DENVER CO 80203 ANN A TERRY EXECUTIVE DIRECTOR 3038631733 2024-11-01 1 1 MATTHEW D MILLER CPA P02066086 9708458800 2023 2024-10-15 13:58:12Z ANN A TERRY 225 E 16TH AVE SUITE 1000 DENVER CO 80203 3485239 0 X WWW.SDACO.ORG X 1975 CO TO PROVIDE INFORMATION THROUGH CONFERENCES AND PUBLICATION TO ASSIST SPECIAL DISTRICTS. 11 11 8 0 62540 0 0 0 3065550 3297186 38856 150355 0 0 3104406 3447541 0 6000 0 0 1497398 1814156 0 0 0 1343070 1477138 2840468 3297294 263938 150247 4237041 4405877 3559571 3578160 677470 827717 THE SPECIAL DISTRICT ASSOCIATION EXISTS TO PRESERVE AND ENHANCE THE LEGAL AND POLITICAL ENVIRONMENT FOR THE EXISTENCE AND SUCCESSFUL OPERATION OF THE SPECIAL DISTRICT FORM OF GOVERNMENT, AND TO ASSIST SPECIAL DISTRICTS TO OPERATE EFFICIENTLY AND APPROPRIATELY. 0 0 2968166 6000 3234646 THE ASSOCIATION HOSTS SEVERAL EDUCATIONAL SEMINARS, WORKSHOPS AND MEETINGS ANNUALLY. THESE EVENTS INFORM MEMBERS ABOUT DISTRICT LAWS, PROCEDURES, AND PROVIDE HELPFUL TECHNIQUES FOR MEMBERS IN DEALING WITH THE GOVERNANCE AND MANAGEMENT OF SPECIAL DISTRICTS. THE ASSOCIATION ALSO HOSTS THE SDA ANNUAL CONFERENCE, WHICH REPRESENTATIVES OF MEMBER DISTRICTS AND ASSOCIATE MEMBERS ATTEND. THIS EVENT PROVIDES NUMEROUS WORKSHOP SESSIONS ON SUBJECTS VITAL TO SPECIAL DISTRICT GOVERNANCE AND MANAGEMENT, AS WELL AS INSPIRATION, ENTERTAINMENT, AND NETWORKING EDUCATIONAL OPPORTUNITIES. 2968166 0 0 0 1 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 8 0 1 8 1 1 1 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 0 0 0 0 0 CO X X MEREDITH QUARLES 3038631733 225 E 16TH AVE SUITE 1000 DENVER CO 80203 X JIM KULLHEM PRESIDENT 1.00 X 0 0 0 MIKE FEELEY MEMBER 1.00 X 0 0 0 JAMES BORLAND MEMBER 1.00 X 0 0 0 SUE BLAIR VICE PRESIDENT 1.00 X 0 0 0 RONDA LOBATO TREASURER 1.00 X 0 0 0 LEO JOHNSON BOARD MEMBER 1.00 X 0 0 0 BILL SIMMONS BOARD MEMBER 1.00 X 0 0 0 PHIL THOMAS BOARD MEMBER 1.00 X 0 0 0 JODI DOCHEFF BOARD MEMBER 1.00 X 0 0 0 KENT BOSCH BOARD MEMBER 1.00 X 0 0 0 MICHAEL VALDEZ DIRECTOR OF POLICY 40.00 X 212625 0 47997 MEREDITH QUARLES DIRECTOR OF OPERATIONS 40.00 X 240000 0 58734 ANN TERRY EXECUTIVE DIRECTOR 40.00 X 308490 0 68845 761115 0 175576 3 0 1 0 0 MEMBERSHIPS 900099 1546441 1546441 ASSOCIATION PROGRAM SU 900099 1109093 1109093 CONFERENCE AND WORKSHO 900099 549890 549890 ADVERTISING INCOME 541800 62540 62540 29222 29222 3297186 156467 156467 31586 37698 -6112 -6112 -6112 3447541 3234646 62540 150355 6000 6000 1077021 969319 107702 508766 457890 50876 95308 85777 9531 112531 101278 11253 20530 18477 2053 7119 6407 712 13885 12497 1388 60877 54789 6088 91880 82693 9187 63379 57042 6337 63380 57042 6338 138166 124349 13817 427707 384936 42771 247033 222330 24703 126250 113625 12625 7990 7191 799 SPECIAL PROJECTS 174286 156857 17429 GENERAL ASSOCIATION BUS 33485 30136 3349 DUES AND SUBSCRIPTIONS 21701 19531 2170 3297294 2968166 329128 0 346574 210286 2613127 2874339 16424 57791 3080 8480 1095482 443752 738340 651730 519496 603251 4237041 4405877 85435 99613 207198 184677 3266938 3293870 3559571 3578160 X 677470 827717 677470 827717 4237041 4405877 150247 0 X X 0 1 X 1 0 1 0 0 1095482 443752 651730 651730 DEPOSITS 31617 PENSION RELATED DEFERRED OUTFLOW 537781 OPEB RELATED DEFERRED OUTFLOW 33853 603251 ACCRUED LIABILITIES -4770 NET PENSION LIABILITY 2474236 PENSION RELATED DEFERRED INFLOW 168266 NET OPEB LIABILITY 81444 OPEB RELATED DEFERRED INFLOW 30243 LEASE LIABILITY 544451 3293870 3447541 0 3447541 0 3447541 3297294 0 3297294 0 3297294 1 DONATION 1 1000 IN HONOR OF THOMAS GRIMSHAW SCHOLARSHIP 5 5000 DISTRICTS MAKE THE DIFFERENCE X 0 0 0 ANN TERRY EXECUTIVE DIRECTOR 257075 0 51415 0 0 0 46274 0 22571 0 377335 0 0 0 MEREDITH QUARLES DIRECTOR OF OPERATIONS 200000 0 40000 0 0 0 28800 0 29934 0 298734 0 0 0 MICHAEL VALDEZ DIRECTOR OF POLICY 188125 0 24500 0 0 0 25515 0 22482 0 260622 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE SPECIAL DISTRICTS ASSOCIATION OF COLORADO HAS THE FOLLOWING CLASSES OF MEMBERS: DISTRICT MEMBERS - THE MEMBERSHIP OF THE ASSOCIAITON SHALL CONSIST OF SPECIAL DISTRICTS (ALSO IDENTIFIED AS DISTRICTS) ORGANIZED UNDER THE LAWS OF THE STATE OF COLORADO AND COMPLY WITH REQUIREMENTS FOR SAID DISTRICTS AS SET FORTH IN THE COLORADO REVISED STATUTES. ASSOCIATE MEMBERS - THE ASSOCIATION SHALL ALSO ALLOW THE FORMATION OF UNINCORPORATED LOCAL CHAPTERS OF THE ASSOCIATION (HERINAFTER "LOCAL CHAPTERS"). LOCAL CHAPTERS OF THE ASSOCIATION SHALL ADOPT THE UNIFORM BYLAWS OF THE LOCAL CHAPTERS OF THE SPECIAL DISTRICT ASSOCITION OF COLORADO. NO LOCAL CHAPTER SHALL BE RECOGNIZED WHICH FAILS TO ADOPT THE UNIFORM BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS OF THE BOARD ARE ELECTED FOR TWO-YEAR TERMS BY THE MEMBERS OF THE ORGANIZATION DURING THEIR ANNUAL MEETINGS. SHOULD A VACANCY OCCUR ON THE BOARD OF DIRECTORS BY REASON OF THE RESIGNATION, DEATH, REFUSAL TO ACT, OR FOR ANY OTHER CAUSE, BY ANY SUCH MEMBER, THEN THAT VACANCY SHALL BE FILLED BY THE APPOINTMENT OF A NEW MEMBER BY A MAJORITY OF THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE SPECIAL DISTRICTS ASSOCIATION OF COLORADO HAS THE FOLLOWING CLASSES OF MEMBERS: DISTRICT MEMBERS - THE MEMBERSHIP OF THE ASSOCIAITON SHALL CONSIST OF SPECIAL DISTRICTS (ALSO IDENTIFIED AS DISTRICTS) ORGANIZED UNDER THE LAWS OF THE STATE OF COLORADO AND COMPLY WITH REQUIREMENTS FOR SAID DISTRICTS AS SET FORTH IN THE COLORADO REVISED STATUTES. ASSOCIATE MEMBERS - THE ASSOCIATION SHALL ALSO ALLOW THE FORMATION OF UNINCORPORATED LOCAL CHAPTERS OF THE ASSOCIATION (HERINAFTER "LOCAL CHAPTERS"). LOCAL CHAPTERS OF THE ASSOCIATION SHALL ADOPT THE UNIFORM BYLAWS OF THE LOCAL CHAPTERS OF THE SPECIAL DISTRICT ASSOCITION OF COLORADO. NO LOCAL CHAPTER SHALL BE RECOGNIZED WHICH FAILS TO ADOPT THE UNIFORM BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS OF THE BOARD ARE ELECTED FOR TWO-YEAR TERMS BY THE MEMBERS OF THE ORGANIZATION DURING THEIR ANNUAL MEETINGS. SHOULD A VACANCY OCCUR ON THE BOARD OF DIRECTORS BY REASON OF THE RESIGNATION, DEATH, REFUSAL TO ACT, OR FOR ANY OTHER CAUSE, BY ANY SUCH MEMBER, THEN THAT VACANCY SHALL BE FILLED BY THE APPOINTMENT OF A NEW MEMBER BY A MAJORITY OF THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THE SPECIAL DISTRICT ASSOCIATION OF COLORADO DOES NOT HAVE ANY COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B THE SPECIAL DISTRICT ASSOCIATION OF COLORADO DOES NOT HAVE ANY COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR AND THE PROGRAM MANAGER. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR AND THE PROGRAM MANAGER. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS VOTING MEMBERS OF THE BOARD OF DIRECTORS AS WELL AS OFFICERS AND KEY EMPLOYEES. THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY TO DETERMINE IF CONFLICTS EXIST AND IS ULTIMATELY RESPONSIBLE FOR MONITORING AND ENFORCING COMPLIANCE WITH THE POLICY. ANYONE WHO HAS A CONFLICT IS NOT PERMITTED TO VOTE ON ISSUES WHERE THEIR CONFLICT APPLIES. FORM 990, PART VI, SECTION C, LINE 19 THE SPECIAL DISTRICT ASSOCIATION OF COLORADO MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IN THEIR ANNUAL REPORT VIA THEIR WEBSITE AT WWW.SDACO.ORG. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OF THE ASSOCIATION ASSUME THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. COLORADO SPECIAL DISTRICTS PROPERTY & LIABILITY POOL PO BOX 1539 PORTLAND OR 97207 841082560 PROVIDES GENERAL LIABILITY, CASUALTY, & AUTO/PROPERTY INSURANCE SERVICES CO 115 N/A 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 COLORADO SPECIAL DISTRICTS PROPERTY & LIABILITY POOL L 647785 1.5% GROSS ANNUAL POOL