Civic Intelligence

Rancher Ditch Co

990EZ • Fiscal year 2024 • EIN 81-0186166

Feb 01, 2023 to Jan 31, 2024 • Filed on May 15, 2024

Organization ProfileN/A
38 Webb RoadHysham, MT 59038

(406) 342-5328

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.47x

Higher debt load relative to assets than 85% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

1.05x

Higher debt load relative to revenue than 88% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

90th percentile

39%

Higher net margin than 90% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$600

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

55th percentile

2.5%

Faster asset growth than 55% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

40%

Faster revenue growth than 87% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$203,382

Up $4,984 (+2.5%) from 2023

Net Assets

Up

$107,882

Up $35,058 (+48%) from 2023

Liabilities

Down

$95,500

Down $30,074 (-24%) from 2023

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin90th percentile

Revenue

Up

$90,561

Up $25,738 (+40%) from 2023

Expenses

Down

$55,503

Down $24,648 (-31%) from 2023

Net Income

Up

$35,058

Up $50,386 (+329%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2012: $90,159Liabilities 2012: $02012Assets 2013: $154,803Liabilities 2013: $100,0002013Assets 2014: $140,709Liabilities 2014: $87,2472014Assets 2015: $119,485Liabilities 2015: $67,8462015Assets 2016: $110,633Liabilities 2016: $57,850Net Assets 2016: $52,7832016Assets 2017: $117,200Liabilities 2017: $50,430Net Assets 2017: $66,7702017Assets 2018: $102,451Liabilities 2018: $56,551Net Assets 2018: $45,9002018Assets 2019: $123,072Liabilities 2019: $65,470Net Assets 2019: $57,6022019Assets 2020: $131,450Liabilities 2020: $55,965Net Assets 2020: $75,4852020Assets 2021: $233,652Liabilities 2021: $148,553Net Assets 2021: $85,0992021Assets 2022: $204,439Liabilities 2022: $116,287Net Assets 2022: $88,1522022Assets 2023: $198,398Liabilities 2023: $125,574Net Assets 2023: $72,8242023Assets 2024: $203,382Liabilities 2024: $95,500Net Assets 2024: $107,8822024Assets 2025: $170,140Liabilities 2025: $63,732Net Assets 2025: $106,4082025

Highlighted filing

2024

Assets$203,382
Liabilities$95,500
Net Assets$107,882
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $60,301Expenses 2012: $47,481Net Income 2012: $12,8202012Revenue 2013: $87,819Expenses 2013: $127,175Net Income 2013: -$39,3562013Revenue 2014: $57,972Expenses 2014: $59,313Net Income 2014: -$1,3412014Revenue 2015: $59,342Expenses 2015: $61,165Net Income 2015: -$1,8232015Revenue 2016: $62,964Expenses 2016: $61,820Net Income 2016: $1,1442016Revenue 2017: $75,475Expenses 2017: $61,488Net Income 2017: $13,9872017Revenue 2018: $68,687Expenses 2018: $89,557Net Income 2018: -$20,8702018Revenue 2019: $82,929Expenses 2019: $71,227Net Income 2019: $11,7022019Revenue 2020: $65,419Expenses 2020: $47,536Net Income 2020: $17,8832020Revenue 2021: $60,046Expenses 2021: $50,432Net Income 2021: $9,6142021Revenue 2022: $65,567Expenses 2022: $62,514Net Income 2022: $3,0532022Revenue 2023: $64,823Expenses 2023: $80,151Net Income 2023: -$15,3282023Revenue 2024: $90,561Expenses 2024: $55,503Net Income 2024: $35,0582024Revenue 2025: $82,108Expenses 2025: $83,582Net Income 2025: -$1,4742025

Highlighted filing

2024

Revenue$90,561
Expenses$55,503
Net Income$35,058
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2023 to Jan 31, 2024
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$90,561
Mission and Program Overview

Mission

Irrigation Association

Program Services

DescriptionGrantsExpenses
Provide irrigation water through diversion and gravity flow for area farm producers. All member assessments are used toward irrigation needs in the arid climate of Eastern Montana. This enables over 5300 acres to be productive.--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ruth BaueSec/TreasPT$600-$600
Greg LackmanPresident-$0--
Mike GatesVice President-$0--
Kevan KimballDirector-$0--
Robert RedlandDirector-$0--
Gordon ArnesonDirector-$0--
Filing and Contact Details

Filer

Filer Name
Rancher Ditch Co
EIN
81-0186166
Phone
4063425328
Address
38 Webb Road, Hysham, MT 59038

Signing Officer

Name
Ruth Baue
Title
Secretary Treasurer
Phone
4063425328
Signed
2024-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Ruth Baue CPA
Address
38 Webb Road, Hysham, MT 59038
Preparer
Ruth Baue CPA
Phone
4063425328
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Depreciation 16,953”

Form 990-EZ, Part II, Line 26, Liabilities

“Treasure Co Conservation District Beginning of year 103,162, End of year 75,988”

Form 990-EZ, Part II, Line 26, Liabilities

“Miscellaneous prepaid assessments Beginning of year 22,412, End of year 19,512”

Raw XML Appendix122 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0Ruth Baue
IRS990EZ/BooksInCareOfDetail/PhoneNum04063425328
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt038 Webb Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hysham
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059038
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt016961
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt038898
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt035058
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt012023
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0198398
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0203382
IRS990EZ/GrossReceiptsAmt090561
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06397
IRS990EZ/LandAndBuildingsGrp/BOYAmt0181437
IRS990EZ/LandAndBuildingsGrp/EOYAmt0164484
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt084164
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt072824
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0107882
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt072824
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0107882
IRS990EZ/OccupancyRentUtltsAndMaintAmt012652
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Greg Lackman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Ruth Baue
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Mike Gates
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Kevan Kimball
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Robert Redland
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Gordon Arneson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Sec/Treas
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt016953
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Irrigation Association
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide irrigation water through diversion and gravity flow for area farm producers. All member assessments are used toward irrigation needs in the arid climate of Eastern Montana. This enables over 5300 acres to be productive.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt013875
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MT
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0125574
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt095500
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt055503
IRS990EZ/TotalRevenueAmt090561
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Depreciation 16,953
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Treasure Co Conservation District Beginning of year 103,162, End of year 75,988
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Miscellaneous prepaid assessments Beginning of year 22,412, End of year 19,512
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ruth Baue
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04063425328
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rancher Ditch Co
ReturnHeader/Filer/BusinessNameControlTxt0RANC
ReturnHeader/Filer/EIN0810186166
ReturnHeader/Filer/PhoneNum04063425328
ReturnHeader/Filer/USAddress/AddressLine1Txt038 Webb Road
ReturnHeader/Filer/USAddress/CityNm0Hysham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059038
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931090219
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ruth Baue CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038 Webb Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hysham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059038
ReturnHeader/PreparerPersonGrp/PhoneNum04063425328
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ruth Baue CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-15T04:01:52-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Ruth
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Baue
ReturnHeader/TaxPeriodBeginDt02023-02-01
ReturnHeader/TaxPeriodEndDt02024-01-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$203,382
Liabilities
$95,500
Net assets
$107,882
Revenue
$90,561
Expenses
$55,503
Net income
$35,058
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.70$0.64$1.06$0.82$0.84$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.03$0.96$1.08$0.91$0.56$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.98$1.26$0.73$0.65$0.80$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.04$1.16$0.88$0.66$0.63$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.34$1.49$0.85$0.60$0.50$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.31$0.56$0.75$0.65$0.48$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.65$0.58$0.83$0.71$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.57$0.46$0.69$0.90$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.50$0.67$0.75$0.61$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.58$0.53$0.63$0.62$0.01
2015Summary only. Only limited summary data is available for this year.$1.19$0.68$0.59$0.61$0.02
2014Summary only. Only limited summary data is available for this year.$1.41$0.87$0.58$0.59$0.01
2013Summary only. Only limited summary data is available for this year.$1.55$1.00$0.88$1.27$0.39
2012Summary only. Only limited summary data is available for this year.$0.90$0.00$0.60$0.47$0.13