About

Colorado Pool and Spa Scapes, which builds pools and spas, transitioned to an ESOP structure in March 2021. The ESOP was driven by the desire of the founders and previous partners to continue the legacy of ownership for the people working in the company, as the company's rising value made traditional employee buy-in unsustainable. The company currently has approximately 41 employees.

1. Organization of the Colorado Pool Scapes ESOP

Colorado Pool Scapes (CPS) adopted the ESOP primarily as a wealth-building retirement plan.

Organizational Aspect Details
Transition Driver The company was growing fast, making the value too high for employees to afford buying shares through distributions. The ESOP was seen as a way to make ownership "more attainable". The availability of PPP money also provided the necessary cash to cover the fees of transition.
Ownership Percentage The company is 100% employee-owned.
Eligibility and Vesting Employees must work a minimum of 1,000 hours per year to be a participant. CPSS uses a three-year cliff vesting system. After three years, the shares are 100% owned by the employee. Employees are enrolled on day 1.
Share Distribution Shares are allocated to employees based on their hourly wages and the number of hours worked in the company.
Valuation and Maturity The ESOP is currently young(Year 3/4). Annual valuations are performed by an outside company, reviewing earnings, projections, and assets (including real estate owned by the ESOP). The debt from buying out the old owners is projected to take 15 years to pay off, although the CEO has a goal of a 10-year note payoff.
Governance Structure A formal Board of Directors was formed, consisting of three internal members and two external directors. A Trustee Committee (made up of the three selling shareholders who remain in the company) is responsible for accepting the annual valuation and reviewing any bonafide offers to purchase the company. The trustee represents the employee owners.

2. Financial Benefits and Wealth Building

The ESOP's financial impact is focused on long-term retirement security, though the company supplements this with competitive wages and other benefits.

3. Emotional and Cultural Benefits

The ESOP has significantly shifted the internal culture toward transparency, accountability, and collective purpose.

4. Tradeoffs, Difficulties, and Inequalities

CPSS faces specific challenges related to its status as a young ESOP in a high-cost region, and internal friction regarding the sharing of decision-making power.