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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2023

Asset Growth

8th percentile

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

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 / RevenueScore unavailableNet MarginScore unavailable

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 Growth8th percentile

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 Growth2nd percentile

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 Pay79th percentile

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/BenefitsToMembersGrp/TotalAmt077454
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IRS990/BooksInCareOfDetail/PhoneNum06053931005
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IRS990/CYOtherRevenueAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPLY WATER FOR IRRIGATING AND OTHER USEFUL PURPOSES TO MEMEBERS OF THE COOPERATIVE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt085073
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt01030767
IRS990/PYInvestmentIncomeAmt01111032
IRS990/PYRevenuesLessExpensesAmt080265
IRS990/PYTotalExpensesAmt01030767
IRS990/PYTotalRevenueAmt01111032
IRS990/ReconcilationRevenueExpnssAmt0-85073
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt085073
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02023-12-13
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt077454
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0COST
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IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0true
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0HOWARD BIES, HOWARD RICE, AND BRUCE ANDERSON MAKE UP THE BOARD OF DIRECTORS. ALL THREE MEMBERS OF THE BOARD OF DIRECTORS ARE MEMBERS, AND RECEIVED A PORTION OF THE SALE PROCEEDS.
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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IRS990/SchoolOperatingInd0false
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD RICE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06053931005
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWTHORNE DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0HAWT
ReturnHeader/Filer/EIN0464808370
ReturnHeader/Filer/PhoneNum06053931005
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ReturnHeader/Filer/USAddress/CityNm0RAPID CITY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460257538
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAPID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0577093140
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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