MCCLAVE WATER ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1965

Legal Domicile

Principal Officer

KELLY ROESCH

Tax Period

2023-11-01 to 2024-10-31

MCCLAVE WATER ASSOCIATION, founded in 1965, is a small nonprofit that reported $157K in total revenue in fiscal year 2023. Revenue fell 40% from the prior year — a significant decline worth monitoring. Net assets of $434K represent 33 months of operating reserves.

Mission

TO PROVIDE FOR THE SUPPLY, STORAGE, AND DISTRIBUTION OF WATER TO ITS MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $161,555 Revenue: $156,638

THE ASSOCIATION PROVIDES DOMESTIC WATER SERVICE TO450 USERS IN RURAL SOUTHEAST COLORADO

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $154,340

Investment Income $2,298

Other Revenue $0

TOTAL REVENUE $156,638

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $161,555

Other Expenses $161,555

TOTAL EXPENSES $161,555

Year-over-Year Comparison

	2023	2022	Change
Revenue	$156,638	$261,453	-0.4%
Expenses	$161,555	$171,742	-0.1%
Net Income	$-4,917	$89,711	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REGAN ENSEY	DIRECTOR	1.00	Director	$0	$0	$0
DARRELL SYKES	SECR TREAS	1.00	Officer	$0	$0	$0
KELLY ROESCH	PRES	2.00	Officer	$0	$0	$0
KATHIE VAN CAMPEN	VICE PRES	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$156,638	$161,555	$562,726	$-4,917
2023	$261,453	$171,742	$594,410	$89,711
2022	$238,507	$245,849	$484,298	$-7,342
2021	$174,123	$161,817	$486,275	$12,306
2020	$144,729	$143,951	$465,841	$778
2019	$127,636	$137,685	$469,915	$-10,049
2018	$128,353	$135,542	$476,562	$-7,189