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Lower Arkansas Water Management Association

  • Lamar, CO
  • Tax-exempt since Sept. 1974
  • EIN: 84-0637532

Organization summary

Type of Nonprofit

Designated as a Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$1.61M (2022)

Expenses
$979k (2022)

Total Assets
$24.3M (2022)

Total Liabilities
$9.88M (2022)

Source: Form 990 tax filings from 2010 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,609,701
Expenses
$979,426
Net Income
$630,275
Net Assets
$14,403,375
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,480,128
92.0%
Investment Income $3,389
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $126,184
7.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $47,567
4.9%
Professional Fundraising Fees $0
Other Salaries and Wages $53,770
5.5%
Assets/Debt
Total Assets $24,278,824
Total Liabilities $9,875,449
Net Assets $14,403,375
Compensation
Key Employees and Officers Compensation Related Other
Don Higbee (Secr Treas) $47,567 $0 $0
William Broyles (Director) $0 $0 $0
Douglas Guebelle (Director) $0 $0 $0
Ron Peterson (Director) $0 $0 $0
Greg Spitzer (Director) $0 $0 $0
Robert Wilger (Vice Pres) $0 $0 $0
William Grasmick (Pres) $0 $0 $0
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Document Links

990
Filed on Nov. 9, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,711,322
Expenses
$1,139,785
Net Income
$571,537
Net Assets
$13,773,100
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,446,440
84.5%
Investment Income $2,338
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $262,544
15.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $57,080
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $47,622
4.2%
Assets/Debt
Total Assets $24,072,938
Total Liabilities $10,299,838
Net Assets $13,773,100
Compensation
Key Employees and Officers Compensation Related Other
Don Higbee (Secr Treas) $57,080 $0 $0
William Broyles (Director) $0 $0 $0
Douglas Guebelle (Director) $0 $0 $0
Ron Peterson (Director) $0 $0 $0
Greg Spitzer (Director) $0 $0 $0
Robert Wilger (Vice Pres) $0 $0 $0
William Grasmick (Pres) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,914,332
Expenses
$1,591,682
Net Income
$1,322,650
Net Assets
$13,201,563
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,788,691
61.4%
Investment Income $3,906
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,121,735
38.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $57,080
3.6%
Professional Fundraising Fees $0
Other Salaries and Wages $47,622
3.0%
Assets/Debt
Total Assets $23,915,808
Total Liabilities $10,714,245
Net Assets $13,201,563
Compensation
Key Employees and Officers Compensation Related Other
Higbee (Secr Treas) $57,080 $0 $0
William Broyles (Director) $0 $0 $0
Donald Seufer (Director) $0 $0 $0
Ron Peterson (Director) $0 $0 $0
Greg Spitzer (Director) $0 $0 $0
Robert Wilger (Vice Pres) $0 $0 $0
William Grasmick (Pres) $0 $0 $0
+ View more people

Document Links

990
Filed on June 6, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,603,547
Expenses
$1,275,604
Net Income
$327,943
Net Assets
$11,878,913
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,598,556
99.7%
Investment Income $4,991
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $47,196
3.7%
Professional Fundraising Fees $0
Other Salaries and Wages $18,000
1.4%
Assets/Debt
Total Assets $19,312,501
Total Liabilities $7,433,588
Net Assets $11,878,913

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,426,109
Expenses
$943,597
Net Income
$482,512
Net Assets
$11,550,970
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,421,243
99.7%
Investment Income $4,866
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $29,800
3.2%
Professional Fundraising Fees $0
Other Salaries and Wages $18,000
1.9%
Assets/Debt
Total Assets $19,295,631
Total Liabilities $7,744,661
Net Assets $11,550,970

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,334,167
Expenses
$1,156,353
Net Income
$177,814
Net Assets
$11,068,458
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,331,944
99.8%
Investment Income $2,223
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $28,200
2.4%
Professional Fundraising Fees $0
Other Salaries and Wages $17,600
1.5%
Assets/Debt
Total Assets $19,116,804
Total Liabilities $8,048,346
Net Assets $11,068,458

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,228,092
Expenses
$734,034
Net Income
$494,058
Net Assets
$10,890,644
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,225,692
99.8%
Investment Income $2,400
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $25,000
3.4%
Professional Fundraising Fees $0
Other Salaries and Wages $16,800
2.3%
Assets/Debt
Total Assets $19,233,787
Total Liabilities $8,343,143
Net Assets $10,890,644

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,468,211
Expenses
$1,126,257
Net Income
$341,954
Net Assets
$10,396,586
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,466,359
99.9%
Investment Income $1,852
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $25,000
2.2%
Professional Fundraising Fees $0
Other Salaries and Wages $16,800
1.5%
Assets/Debt
Total Assets $19,026,698
Total Liabilities $8,630,112
Net Assets $10,396,586

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,235,528
Expenses
$999,261
Net Income
$236,267
Net Assets
$10,054,632
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,234,130
99.9%
Investment Income $1,398
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $25,000
2.5%
Professional Fundraising Fees $0
Other Salaries and Wages $16,800
1.7%
Assets/Debt
Total Assets $19,034,394
Total Liabilities $8,979,762
Net Assets $10,054,632

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$965,740
Expenses
$758,661
Net Income
$207,079
Net Assets
$2,520,865
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $965,033
99.9%
Investment Income $707
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $25,000
3.3%
Professional Fundraising Fees $0
Other Salaries and Wages $16,800
2.2%
Assets/Debt
Total Assets $11,680,102
Total Liabilities $9,159,237
Net Assets $2,520,865

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,218,792
Expenses
$1,073,719
Net Income
$145,073
Net Assets
$2,313,786
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,217,962
99.9%
Investment Income $830
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $25,000
2.3%
Professional Fundraising Fees $0
Other Salaries and Wages $16,800
1.6%
Assets/Debt
Total Assets $11,721,669
Total Liabilities $9,407,883
Net Assets $2,313,786

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$948,450
Expenses
$754,502
Net Income
$193,948
Net Assets
$2,168,713
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $946,019
99.7%
Investment Income $2,431
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $25,000
3.3%
Professional Fundraising Fees $0
Other Salaries and Wages $16,800
2.2%
Assets/Debt
Total Assets $11,809,546
Total Liabilities $9,640,833
Net Assets $2,168,713

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$983,490
Expenses
$777,136
Net Income
$206,354
Net Assets
$1,974,765
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $978,734
99.5%
Investment Income $4,756
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $25,000
3.2%
Professional Fundraising Fees $0
Other Salaries and Wages $16,800
2.2%
Assets/Debt
Total Assets $11,846,807
Total Liabilities $9,872,042
Net Assets $1,974,765

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated