2025-01-31T09:06:55-06:00 2024-09-30 200794302 MBE CPAs LLP E10890 Penny Ln/PO Box 163 Baraboo WI 53913 990 2023-10-01 272243048 Animas - La Plata Operation Maintenance and Replacement Association ANIM 9703857140 125 Smelter Place Durango CO 81303 Aaron Chavez Board Chair 9703857140 2025-01-28 1 0 Michelle Sainio CPA P01247182 6083567733 2025-01-28 2023 2025-03-06 01:10:19Z Aaron Chavez 125 Smelter Place Durango CO 81303 2209853 0 X www.alpproject.org/ X 2009 CO See Schedule O TO PROTECT, PRESERVE, AND OPERATE ALL ASSETS OF THE ANIMAS-LA PLATA PROJECT WHILE CAPTURING, STORING, AND RELEASING THE PROJECT WATER SUPPLY IN THE MOST EFFICIENT AND COST EFFECTIVE MANNER FOR THE MEMBERS OF THE ASSOCIATION. 7 0 9 0 0 0 1812823 1949794 0 3184 99805 254421 116624 2454 2029252 2209853 0 0 0 0 864190 810729 0 0 0 828365 975812 1692555 1786541 336697 423312 9347917 9781340 2041616 2051727 7306301 7729613 To protect, preserve, and operate all assets of the Animas-La Plata Project while capturing, storing, and releasing the Project water supply in the most efficient and cost effective manner for the members of the Association. 0 0 1227142 260059 The purpose of the Association is to carry out the operation, maintenance, and replacement for the Animas-La Plata Project. The Animas-La Plata Project (ALP), located in southwestern Colorado and in northwestern New Mexico, was authorized by the Colorado River Basin Project Act of September 30, 1968 (Public Law 84-485). It provided for a multi-purpose project for municipal and industrial uses. 1227142 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X The Organization 9703857140 125 Smelter Place Durango CO 81303 X Kirk Russell Representative 2.00 X 0 0 0 Andrew Frost Representative 2.00 X 0 0 0 Steve Dunn Representative 2.00 X 0 0 0 Aaron Chavez Chairman 2.00 X X 0 0 0 Selwyn Whiteskunk Representative 2.00 X 0 0 0 Jason John Representative 2.00 X 0 0 0 Matt Holden ExOfficio/Representative 2.00 X X 0 0 0 Russell Howard General Mgr 40.00 X 179969 0 6968 179969 0 6968 1 0 1 0 0 1949794 1949794 Water sales 900099 3184 3184 3184 254361 254361 60 0 60 60 60 Credit card rewards 900099 2454 2454 2454 2209853 259999 0 60 X 165525 49658 115867 426995 320878 106117 24397 16542 7855 149575 102814 46761 44237 28075 16162 103613 103613 19540 19540 21000 21000 215747 152766 62981 19655 19655 70461 67822 2639 87375 57405 29970 Repairs and maintenance 301471 297417 4054 Utilities 133137 131583 1554 Training, travel, and m 3813 2182 1631 1786541 1227142 559399 0 9007194 9519115 1251278 1008944 312798 242334 27925 19891 9347917 9781340 91822 94801 1949794 1956926 2041616 2051727 X 6733036 7156348 573265 573265 7306301 7729613 9347917 9781340 423312 0 X 0 1 X 0 0 X 1784123 1481393 1713837 1812823 1949794 8741970 116850 116000 116000 116000 116000 580850 1900973 1597393 1829837 1928823 2065794 9322820 9322820 94771 28458 13032 99805 254361 490427 13838 21456 116624 5698 157616 9970863 0.93500 0.95160 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2020 Amount: $ 13,838. 2021 Amount: $ 21,456. 2022 Amount: $ 116,624. 2023 Amount: $ 5,698. 21000 21000 1766542 1787542 239377 59844 0 0 224395 230567 234628 239377 928967 1393451 15000 15000 20000 21000 71000 56099 57642 58657 59844 232242 348363 Part I-A, Line 1: J. Andrew Green & Associates, Inc. provided governmental affairs services by monitoring and providing information regarding state legislative activities that could have an impact on the operations, maintenance, and repair of the Animas-La Plata Project 1212963 971125 241838 38315 37819 496 242334 X 2329073 119220 119220 2209853 0 2209853 1905761 119220 119220 1786541 0 1786541 Part X, Line 2: The Association is exempt from income tax as provided under Section 501(c)(3) of the Internal Revenue Code, except on net income derived from unrelated business activities. The Association adopted accounting requirements that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns, including the position that the Association continues to qualify to be treated as a tax-exempt Association for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying statement of financial position along with any interest and penalties that would result from that assessment. If the Association has unrelated business income, the federal Exempt Association Business Income Tax Return (Form 990T) would be subject to examination by the Internal Revenue Service for three years after filing. Should any penalties and interest be incurred, they would be recognized as management and general expenses. Based on the results of management's evaluation, the requirements did not have a material effect on the Association's financial statements. Accordingly, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions. X X X X 0 0 0 0 0 0 0 0 0 Russell Howard General Mgr 179969 0 0 0 0 0 0 0 6968 0 186937 0 0 0 Part I, Line 3 Compensation of the general manager is determined using comparable data from member organizations, which is then reviewed and approved by the board annually. Form 990, Part VI, Section A, line 1a Section A. Governing Body and Management, Line 1b Although each member derives a benefit from the Association as a result of the use of project water, the Association was formed to ease the burden on the federal government and each member entity. Additionally, each member has an equal vote. Form 990, Part VI, Section A, line 6 Each member of the Association has an independent federal contract with the Bureau of Reclamation for the development, operation, maintenance and use of the project water. The members of the Association with current voting capacity are the City of Durango, La Plata Conservancy District, Navajo Nation, San Juan Water Commission, Southern Ute Indian Tribe, State of Colorado, and Ute Mountain Ute Tribe. Form 990, Part VI, Section A, line 7a The Board includes a representative from each Member Organization. When terms come due, the Board approves another representative from the Member Organization to take over the position for a set term Form 990, Part VI, Section B, line 11b A draft of the Form 990 is presented to the board for review and approval prior to signing and filing the return. Form 990, Part VI, Section B, line 12c Conflicts of interest are discussed at board meetings as necessary. Additionally, each member signs a statement disclosing any potential conflicts of interest on an annual basis. Form 990, Part VI, Section B, line 15a Compensation of the general manager is determined using comparable data from member organizations, which is then reviewed and approved by the board annually. Form 990, Part VI, Section C, line 19 The Association's governing documents, policies and financial statements are available upon request. Form 990, Part IX, line 11g Engineering : Program service expenses 5,073. Management and general expenses 62,981. Fundraising expenses 0. Total expenses 68,054. WAPA Inspection: Program service expenses 35,389. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,389. Safety inspections: Program service expenses 112,304. Management and general expenses 0. Fundraising expenses 0. Total expenses 112,304.