Arkansas Groundwater and Reservoir Association
Nonprofit profile at a glance
- EIN
- 840904763
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Fowler, CO, USA
- Phone
- 7198262597
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Local Benevolent Life Insurance Associations
Reported finances
- Revenue
- $3,575,629
- Expenses
- $2,137,601
- Assets
- $7,351,724
- Liabilities
- $1,030,285
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Scott Brazil (Board Vice President)
- Matthew Proctor (Board President)
Highest reported compensation
- Pete Labarre (Director): $1,434 total reported compensation
- Tracy Tolle (Board Secretary and Treasurer): $1,042 total reported compensation
- Matthew Proctor (Board President): $1,003 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Protecting and developing underground and surface waters in the Arkansas Valley Basin upstream of John Martin Reservoir by providing augmentation water to replace depletions resulting from member wells preparing augmentation plans well testing and reporting to the State of Colorado.
What it reported doing in 2025
The Arkansas Groundwater and Reservoir Association AGRA seeks to develop manage and conserve the water resources of the Arkansas River basin for the purpose of providing augmentation water to replace out-of-priority depletions made to the Arkansas River by well pumping.
Operating model
- Revenue model
- Other-operating. 68% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 77
- Sustainability: 77
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 40.2%; rating input score 87; 87th percentile among comparable filings
- Total-asset coverage ratio: 3.44; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 0.4%; rating input score 79; 79th percentile among comparable filings
Growth
- Program expense growth: -1.4% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: 8.8% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 9.5% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $2.1M in reported program spending
- Leadership: top reported pay $1K · 11 people listed
- Consistency: 26 of 43 current checks pass · 17 findings to review
- Schedules: 2 filed schedules
- Filing history: 9 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherEmployeeBenefits column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PensionPlanContributions column sum did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.