Nonprofit · EIN 84-0637532
LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION
Tax-exempt · LAMAR, CO 81052
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,334,523 | $1,741,126 | $593,397 | $24,156,896 | $8,993,512 | $15,163,384 |
| December 31, 2023 | 990 | $1,898,004 | $1,731,392 | $166,612 | $24,209,802 | $9,639,815 | $14,569,987 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,998,235
- Investment income
- $29,167
- Other revenue
- $307,121
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $120,000
- Other salaries and wages
- $50,000
- Salaries, compensation and benefits (total)
- $193,519
- Professional fundraising fees
- $0
- Legal fees
- $263,150
- Accounting fees
- $4,674
- Occupancy
- $24,688
- Travel
- $5,667
- Program services (functional)
- $1,741,126
Balance sheet and other
- Total assets, start of year
- $24,209,802
- Total assets, end of year
- $24,156,896
- Total liabilities, end of year
- $8,993,512
- Net assets, end of year
- $15,163,384
- Gross receipts
- $2,334,523
- Employees
- 2
- Year formed
- 1973
- State of legal domicile
- CO
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY CUE | SECR TREAS Trustee or director, Officer | 30 | $120,000 |
| GREG SPITZER | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM BROYLES | DIRECTOR Trustee or director | 1 | $0 |
| DOUGLAS GUEBELLE | DIRECTOR Trustee or director | 1 | $0 |
| RON PETERSON | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT WILGER | VICE PRES Officer | 1 | $0 |
| WILLIAM GRASMICK | PRES Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY CUE | SECR TREAS Trustee or director, Officer | 30 | $120,000 |
| WILLIAM BROYLES | DIRECTOR Trustee or director | 1 | $0 |
| DOUGLAS GUEBELLE | DIRECTOR Trustee or director | 1 | $0 |
| RON PETERSON | DIRECTOR Trustee or director | 1 | $0 |
| GREG SPITZER | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT WILGER | VICE PRES Officer | 1 | $0 |
| WILLIAM GRASMICK | PRES Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1161, LAMAR, CO 81052-1161
- In care of
- % ROY CUE
- Principal officer (990 for 2024)
- WILLIAM GRASMICK, 317 WILLOW VALLEY, LAMAR, CO 81052
- Signed the 990
- ROY CUE, OFFICER
- Phone
- (719) 336-9696
- Website
- WWW.LAWMA.NET
- Return prepared by
- Anderson & Company LLC
Mission
TO PROVIDE AUGMENTATION WATER FOR THE PRIMARY PURPOSE OF REPLACING DEPLETIONS FROM ITS MEMBERS WELL PUMPING WITHIN THE LOWER PORTION OF THE ARKANSAS RIVER BASIN IN ORDER TO COMPLY WITH COLORADO WATER LAWS AND THE ARKANSAS RIVER COMPACT
Program accomplishments
- LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION IS A NONPROFIT CORPORATION FORMED FOR THE PRIMARY PURPOSE OF PROVIDING REPLACEMENT WATER TO ITS MEMBERS. WATER RIGHTS ARE PURCHASED TO REPLACE DEPLETIONS TO BOTH INTRASTATE AND INTERSTATE WATER USERS CAUSED BY WELL PUMPING, PARTICULARLY DURING DRY YEARS.Expenses $1,741,126 · revenue $2,334,523
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-0637532
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $24,156,896
- Income (IRS master file)
- $2,334,523
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,334,523 | $1,741,126 | $24,156,896 | XML |
| 990 | December 2023 | $1,898,004 | $1,731,392 | $24,209,802 | XML |
| 990 | December 2022 | $1,609,701 | $979,426 | $24,278,824 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-0637532).
Questions about LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION
- What is the EIN of LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION?
- The employer identification number (EIN) of LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION is 84-0637532.
- Is LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1974.
- Are donations to LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION?
- The 990 for the year ended December 31, 2024 names WILLIAM GRASMICK.
- Who are the officers and directors of LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $120,000 (ROY CUE, SECR TREAS).
- How much revenue does LOWER ARKANSAS WATER MANAGEMENT ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,334,523, expenses of $1,741,126 and total assets of $24,156,896 at year end.
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