Western Mining Action Project INC EIN 84-1303333 Form 990 (PDF) Claim this org

Western Mining Action Project INC FY2020 filing

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Offers free legal help to communities and Native Americans on mining issues to protect health and environment. For fiscal year 2020 it reported $288K in revenue, $392K in expenses, and $726K in net assets.Pt I

Founded
1994
Type
Public charity (501(c)(3)) · Environment
Location
Lyons, CO
Filings
6 on file (2020–2020)
Revenue
$288KFY2020
Expenses
$392K
Net assets
$726K
People
5
Filings
6
Updates
0
More identity details & actions ⌄
EIN  84-1303333 Public charity (501(c)(3)) Lyons, CO Founded 1994
Form 990 (PDF)
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →
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Size
$100K–1M
What they do
Offers free legal help to communities and Native Americans on mining issues to protect health and environment.
Leadership
Roger Flynn · President · $164K
Money in and out
$288K revenue, $392K expenses
Bottom line
95% program efficiency
Where the money goes · FY2020
Total revenue
$288K
Pt VIII · Ln 12
Total expenses
$392K
Pt IX · Ln 25
Net assets
$726K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$104K
Where spending went · Part IX cols B–D
Program services $0.95 Management & general $0.04 Fundraising $0.01
Program efficiency
95%
of spending reaches programs
Operating runway
21.4mo
months of highly liquid reserves at operating expense rate
Surplus margin
-36%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Revenue
$288K
FY2020
Expenses
$392K
FY2020
Total assets
$726K
FY2020
Total liabilities
$0
FY2020
Total revenue
$288K
Pt VIII · Ln 12
Total expenses
$392K
Pt IX · Ln 25
Net assets
$726K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$104K
Total assetsPt X · Ln 16$726K
Program-expense ratioPt IX · col B95%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CWestern Mining Action Project INC
EINHdr · item D84-1303333
Principal addressHdr · item CLyons, CO
WebsiteHdr · item Jnone reported
Year of formationHdr · item L1994
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C30)
Ruling yearIRS BMFSep 2004

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$164,000Pt VII · Sec A
$120,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Roger Flynn’s $145K as President is at the 95th percentile of top reported officer pay among 1981 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Roger Flynn$145,003$140,000$130,000$153,000$168,000$164,000
Jeffrey Parsons$115,003$110,000$105,000$114,000$124,000$120,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $373K of program spending, described in the organization's own filed words · FY2020.
01

Wmap provided legal services to over 30 clients across the western U.S. Wmap's work ranged from legal advice on proposed mining projects to litigation in state & federal courts aimed at enforcing federal & state environmental and public land laws such as the clean water act, the clean air act, and the national environmental policy act.

$373Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$261K · 91%
Investment income$15K · 5%
Program service revenue$12K · 4%
Contributions & grants91%$261K
Investment income5%$15K
Program service revenue4%$12K
Total revenueLn 12$288K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.95 Management & general $0.04 Fundraising $0.01
Program services95%$373K
Management & general4%$15K
Fundraising1%$4K
Total functional expensesLn 25$392K

Balance Sheet

Part X · end of year
CashLn 1$699K
Total assetsLn 16$726K
Total liabilitiesLn 26$0
Total net assetsLn 32$726K
Months of cash on handcomputed21.4

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $699K · Operating expenses/yr $392K
21.4 months
Where the money goes
Program services
Program services $373K · Total expenses $392K
95%
Management & General
Management & general $15K · Total expenses $392K
4%
Fundraising
Fundraising $4K · Total expenses $392K
1%
Cost to raise $1
Fundraising expense $4K · Solicited contributions $261K
$0.02 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $261K · Total revenue $288K
91%
Government reliance
Government grants — · Total revenue $288K
Earned-income share
Program service revenue $12K · Total revenue $288K
4%
Investment reliance
Investment income $15K · Total revenue $288K
+5%
Program self-sufficiency
Program service revenue $12K · Total expenses $392K
3%
Growth & trend
Revenue growth (YoY)
This year $288K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $726K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $288K · Expenses $392K
-36%
Liabilities-to-Assets
Total liabilities — · Total assets $726K
Net-asset ratio
Net assets $726K · Total assets $726K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $726K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Roger Flynn · Reported title PRESIDENT · Highest reported compensation $164K · Total expenses $392K
42%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $359K · Total expenses $392K
92%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 95%
Overhead ratio 4%
Fundraising cost ratio 2%
Accounting fee ratio 0.7%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$5K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$446K revenue · ⤓ 990 PDF
FY2024$661K revenue · ⤓ 990 PDF
FY2023$888K revenue · ⤓ 990 PDF
FY2022$279K revenue · ⤓ 990 PDF
FY2021$313K revenue · ⤓ 990 PDF
FY2020$288K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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