Civic Intelligence

Hawthorne Ditch Company

EIN 46-4808370 • 501(c)12 • Rapid City, SD

990-N Coverage

Profile

Supply water for irrigating and other useful purposes to memebers of the cooperative.

6500 Higgins LnRapid City, SD 57703

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • $1M-$5M nonprofits • Source year 2022

Net Margin

52nd percentile

7.2%

Higher net margin than 52% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets5th percentile

Assets

Down

$0

Down $85,073 (-100%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$0

Down $85,073 (-100%) from 2022

Operations
Liabilities / Revenue6th percentileNet Margin52nd percentile

Revenue

Down

$0

Down $1,111,032 (-100%) from 2022

Expenses

Down

$85,073

Down $945,694 (-92%) from 2022

Net Income

Down

-$85,073

Down $165,338 (-206%) from 2022

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2022: $85,073Liabilities 2022: $0Net Assets 2022: $85,0732022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2022: $1,111,032Expenses 2022: $1,030,767Net Income 2022: $80,2652022Revenue 2023: $0Expenses 2023: $85,073Net Income 2023: -$85,0732023

Highlighted filing

2023

Revenue$0
Expenses$85,073
Net Income-$85,073
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$85,073
Net income
-$85,073
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.09$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.11$1.03$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 13, 2024
Return Version
2023v4.0
Gross Receipts
$0
Mission and Program Overview

Mission

Supply water for irrigating and other useful purposes to memebers of the cooperative.

The organization provides low-cost water irrigation services to members of the cooperative.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$85,073--
Rtn Earn Endowment Incm Other Fnds$85,073--
Total Assets$85,073$0▼ $85,073
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$85,073$0▼ $85,073
Total Liabilities and Net Assets / Fund Balance$85,073$0▼ $85,073
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Howard RicePresident
Bruce AndersonSecretary/tr
Harold BiesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-85,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$77,454
Fees for Services Accounting---$7,492
Fees for Services Other---$127
Total Functional Expenses$0$0$0$85,073
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization is made up of members.”

Form 990, Page 6, Part VI, Line 11B

“The board will review the form 990 prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Hawthorne Ditch Company
EIN
46-4808370
Phone
6053931005
Address
6500 HIGGINS LN, RAPID CITY, SD 57703

Signing Officer

Name
Howard Rice
Title
President
Phone
6053931005
Signed
2024-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard Rice
Formed
2014
Legal Domicile
Sd
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
Michael H Finnegan CPA
Phone
6053425630
Raw XML Appendix240 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt08
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IRS990/LoanOutstandingInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/ProfessionalFundraisingInd0false
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IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0true
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1HAWTHORNE DITCH COMPANY DISTRIBUTED THE REALIZED CAPITAL GAIN ON THE SALE OF WATER RIGHTS USED IN THE COURSE OF THE COOPERATIVE'S BUSINESS TO BOTH ITS CURRENT AND FORMER MEMBERS.
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-13
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ReturnHeader/Filer/BusinessNameControlTxt0HAWT
ReturnHeader/Filer/EIN0464808370
ReturnHeader/Filer/PhoneNum06053931005
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ReturnHeader/PreparerPersonGrp/PhoneNum06053425630
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL H FINNEGAN CPA
ReturnHeader/ReturnTs02024-02-13T14:19:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HOWARD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RICE
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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