Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
PUBLIC COUNSEL OF THE ROCKIES
Employer identification number
84-1510257
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
0
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
0
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
0 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
366,500
189,509
444,771
159,276
337,916
1,497,972
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
366,500
189,509
444,771
159,276
337,916
1,497,972
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
1,497,972
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
366,500
189,509
444,771
159,276
337,916
1,497,972
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
187
104
147
82
3,900
4,420
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
187
104
147
82
3,900
4,420
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,502,392
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.710 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.900 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.290 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.100 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
13000178
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
PUBLIC COUNSEL OF THE ROCKIES
Employer identification number
84-1510257
Return Reference
Explanation
Pt VI, Line 8a
Rounding
Pt III, Line 2
Smart Water:
Pt III, Line 2
In 2012, Public Counsel began to develop a "Collective Impact"
Pt III, Line 2
strategy through which to bring together all river health and
Pt III, Line 2
water efficiency and conservation agencies, organizations and
Pt III, Line 2
individuals. This initiative in 2013 began to play a
Pt III, Line 2
convening role to increase strategic collaboration and
Pt III, Line 2
joint funding to pursue as well as measure and evaluate
Pt III, Line 2
the metrics of river restoration and protection stategies.
Pt VI, Line 11b
The Tax Return is sent out to everyone on the Board before filing with
Pt VI, Line 11b
the IRS. The Board then has a chance to review and comment
Pt VI, Line 11b
on the Tax Return. Any questions or comments are resolved before filing.
Pt VI, Line 15a
Compensation is regularly reviewed for comparable payments
Pt VI, Line 15a
to other Executive Directors and professional consultants
Pt VI, Line 15a
in the non-profit area.
Pt VI, Line 15b
The Board reviews compensation as required for comparison
Pt VI, Line 15b
with other Executive Directors.
PART III Line 4a
Program Service Accomplishments
Part III Line 4a
CBM Water Depletion Project
Part III Line 4a
Subjecting gas industry to Colorado Water Law and protecting senior groundwater
Part III Line 4a
rights from illegal draw-down and depletion. In 2005, initiaed a "test" case in
Part III Line 4a
Colorado Water Court to address enormous water depletion impacts to farmers,
Form 990, Part III, Line 4d
SMART WATER:DEVELOPING A ROARING FORK WATERSHED 61038. 9000. 200675. SNOWMASS CAPITAL CREEK CAUCUS 0. 0. 0. WILDLIFE CONNECTIVITY DOCUMENARY 128000. 128000. 128000. EDUCATIONAL TESTING RESEARCH 0. 0. 2456.
Part III Line 4a
ranchers, municipalities, irrigation districts and other senior water rights holders
Part III Line 4a
resulting from coal bed methane(CBM) production. In 2007, the Water Court ruled in
Part III Line 4a
favor of the rancher plaintiffs on all statutory and constitutional grounds, ending
Part III Line 4a
decades old exemption of oil and gas production from the prior appropriation
Part III Line 4a
doctrine and ordering the State Engineer to require well permits and water court
Part III Line 4a
augmentation plans to project senior vested water rights. A similiar test case was
Part III Line 4a
initiated in Wyoming in 2008. In early 2009, the Colorado Supreme Court affirmed,
Part III Line 4a
leading to implementing legislation, rulemaking and significant statewide activities
Part III Line 4a
to protect senior water rights. In 2010 & 2011, Public Counsel continued
Part III Line 4a
implentation of new legislation and rulemaking with additional water court lawsuits
Part III Line 4a
to protect senior water rights and with outreach and educational activities to help
Part III Line 4a
rural landowners protect their senior water rights. In 2012 & 2013, the public education
Part III Line 4a
and outreach phase of this project was launched with the creation of a
Part III Line 4a
"Landowners' Guide to Oil and Gas Development in Colorado" and a series of
Part III Line 4a
continuing legal education programs for Landowners and their Attorneys and a
Part III Line 4a
series of community gatherings to answer questions and make referrals
Part III Line 4a
to technical and other professional assistants. This educational outreach continued in 2013.
Part III Line 4b
Sustainable Hydropower
Part III Line 4b
Public Counsel attempted to avoid litigation between Castle Creek Landowners
Part III Line 4b
and the City of Aspen over dewatering impacts on Castle and Maroon Creeks
Part III Line 4b
of a proposed Hydroelectric Power Plant. In 2011 Public Counsel raised public awareness
Part III Line 4b
of the issues, enlisted the involvment and funding of the Healty Rivers and Streams
Part III Line 4b
Program and funded and furnished professional mediators for a communtity
Part III Line 4b
mediation and supported a Public Community Forum at the Aspen Institute.
Part III Line 4b
In 2012, Public Counsel funded an independent economic analysis of public
Part III Line 4b
costs of the proposed hydro project and also developed a new initiative,
Part III Line 4b
"Friends of Rivers and Renewables". Also, this new initiative