Upper Pecos Watershed Association
Upper Pecos Watershed Association shows consistent asset growth and zero officer compensation.
EIN: 205654749 · Pecos, NM · NTEE: C32 · Updated: 2026-03-28
About Upper Pecos Watershed Association
Upper Pecos Watershed Association (EIN: 205654749) is a nonprofit organization based in Pecos, NM, classified under NTEE code C32. The organization reported total revenue of $316K and total assets of $195K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Upper Pecos Watershed Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Upper Pecos Watershed Association with a Mission Score of 92 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Upper Pecos Watershed Association allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers receive salaries from the organization, which is highly unusual for an organization with revenues exceeding $300,000.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Upper Pecos Watershed Association's IRS 990 filings:
- Lack of detailed expense breakdown (program, admin, fundraising) in provided summary data, making precise efficiency calculations difficult without full 990 access.
Strengths
The following positive indicators were identified for Upper Pecos Watershed Association:
- Consistent asset growth, from $1,262 in 2017 to $195,202 in 2024.
- Zero officer compensation reported across all 13 filings, indicating high resource efficiency.
- Positive net income in the latest filing ($316,213 revenue vs. $247,578 expenses).
- Consistent IRS 990 filing history (13 filings), demonstrating transparency and accountability.
- Low liabilities relative to assets ($156 liabilities vs. $195,202 assets in 2024).
Frequently Asked Questions about Upper Pecos Watershed Association
Is Upper Pecos Watershed Association a good charity?
Based on the provided data, the Upper Pecos Watershed Association appears to be a very good charity. It demonstrates strong financial health with growing assets, consistent revenue, and a remarkable commitment to directing funds to its mission by reporting 0% officer compensation.
How has the organization's financial health changed over time?
The organization's financial health has significantly improved. Assets have grown from $1,262 in 2017 to $195,202 in 2024. Revenue has fluctuated but shows a general upward trend, with the latest period reporting $316,213, indicating sustained operational capacity.
What is the organization's approach to executive compensation?
The organization reports 0% officer compensation across all 13 filings, indicating that its officers are either unpaid volunteers or compensated through other means not reflected as officer compensation on the 990, which is a strong indicator of resource efficiency.
Filing History
IRS 990 filing history for Upper Pecos Watershed Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2024), Upper Pecos Watershed Association's revenue has grown by 87.1%, moving from $169K to $316K. Total assets increased by 1519.9% over the same period, from $12K to $195K. Total functional expenses rose by 38.1%, from $179K to $248K. In its most recent filing year (2024), Upper Pecos Watershed Association reported a surplus of $69K, with revenue exceeding expenses. The organization holds $156 in liabilities against $195K in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $195K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2024 | $316K | $248K | $195K | $156 | — | — |
| 2023 | $426K | $365K | $127K | $156 | — | View 990 |
| 2022 | $286K | $270K | $76K | $0 | — | View 990 |
| 2021 | $148K | $153K | $61K | $156 | — | View 990 |
| 2020 | $119K | $82K | $66K | $156 | — | View 990 |
| 2018 | $273K | $264K | $17K | $0 | — | View 990 |
| 2017 | $73K | $73K | $1K | $0 | — | — |
| 2016 | $251K | $248K | $8K | $0 | — | — |
| 2015 | $47K | $59K | $5K | $0 | — | — |
| 2014 | $74K | $68K | $17K | $0 | — | — |
| 2013 | $58K | $91K | $10K | $0 | — | View 990 |
| 2012 | $174K | $143K | $43K | $0 | — | View 990 |
| 2011 | $169K | $179K | $12K | $157 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $316K, expenses of $248K, and assets of $195K (revenue -25.7% year-over-year).
- 2023: Revenue of $426K, expenses of $365K, and assets of $127K (revenue +49.0% year-over-year).
- 2022: Revenue of $286K, expenses of $270K, and assets of $76K (revenue +92.9% year-over-year).
- 2021: Revenue of $148K, expenses of $153K, and assets of $61K (revenue +24.9% year-over-year).
- 2020: Revenue of $119K, expenses of $82K, and assets of $66K (revenue -56.5% year-over-year).
- 2018: Revenue of $273K, expenses of $264K, and assets of $17K (revenue +271.5% year-over-year).
- 2017: Revenue of $73K, expenses of $73K, and assets of $1K (revenue -70.7% year-over-year).
- 2016: Revenue of $251K, expenses of $248K, and assets of $8K (revenue +428.5% year-over-year).
- 2015: Revenue of $47K, expenses of $59K, and assets of $5K (revenue -36.2% year-over-year).
- 2014: Revenue of $74K, expenses of $68K, and assets of $17K (revenue +27.8% year-over-year).
- 2013: Revenue of $58K, expenses of $91K, and assets of $10K (revenue -66.6% year-over-year).
- 2012: Revenue of $174K, expenses of $143K, and assets of $43K (revenue +3.2% year-over-year).
- 2011: Revenue of $169K, expenses of $179K, and assets of $12K.
Data Sources and Methodology
This transparency report for Upper Pecos Watershed Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.