Civic Intelligence

The Waco -Custer Ditch Company

990 • Fiscal year 2015 • EIN 81-0232971

Oct 01, 2014 to Sep 30, 2015 • Filed on Dec 11, 2015

Organization ProfileNA
Po Box 161Custer, MT 59024

(406) 856-4283

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

23rd percentile

0.02x

Higher debt load relative to revenue than 23% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2015

Net Margin

87th percentile

31%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

80th percentile

$6,300

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2015

Asset Growth

41st percentile

-1.1%

Faster asset growth than 41% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

18th percentile

-7.3%

Faster revenue growth than 18% of similar nonprofits.

2015 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$667,011

Down $7,241 (-1.1%) from 2014

Net Assets

Up

$665,688

Up $20,761 (+3.2%) from 2014

Liabilities

Down

$1,323

Down $28,002 (-95%) from 2014

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin87th percentile

Revenue

Down

$67,063

Down $5,297 (-7.3%) from 2014

Expenses

Down

$46,302

Down $23,589 (-34%) from 2014

Net Income

Up

$20,761

Up $18,292 (+741%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$800K$600K$400K$200K$0Assets 2012: $716,646Liabilities 2012: $29,318Net Assets 2012: $687,3282012Assets 2013: $698,181Liabilities 2013: $55,723Net Assets 2013: $642,4582013Assets 2014: $674,252Liabilities 2014: $29,325Net Assets 2014: $644,9272014Assets 2015: $667,011Liabilities 2015: $1,323Net Assets 2015: $665,6882015Assets 2016: $635,725Liabilities 2016: $1,323Net Assets 2016: $634,4022016Assets 2017: $654,705Liabilities 2017: $1,340Net Assets 2017: $653,3652017Assets 2018: $672,630Liabilities 2018: $1,276Net Assets 2018: $671,3542018Assets 2019: $686,746Liabilities 2019: $1,336Net Assets 2019: $685,4102019Assets 2020: $679,932Liabilities 2020: $1,322Net Assets 2020: $678,6102020Assets 2021: $659,742Liabilities 2021: $1,324Net Assets 2021: $658,4182021Assets 2022: $628,561Liabilities 2022: $1,334Net Assets 2022: $627,2272022Assets 2023: $630,305Liabilities 2023: $2,656Net Assets 2023: $627,6492023Assets 2024: $794,352Liabilities 2024: $1,322Net Assets 2024: $793,0302024Assets 2025: $776,634Liabilities 2025: $1,323Net Assets 2025: $775,3112025

Highlighted filing

2015

Assets$667,011
Liabilities$1,323
Net Assets$665,688
Open 2015 Filing

Operations Trend

Revenue Growth18th percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $68,504Expenses 2012: $75,329Net Income 2012: -$6,8252012Revenue 2013: $67,640Expenses 2013: $112,510Net Income 2013: -$44,8702013Revenue 2014: $72,360Expenses 2014: $69,891Net Income 2014: $2,4692014Revenue 2015: $67,063Expenses 2015: $46,302Net Income 2015: $20,7612015Revenue 2016: $68,075Expenses 2016: $99,361Net Income 2016: -$31,2862016Revenue 2017: $67,123Expenses 2017: $48,160Net Income 2017: $18,9632017Revenue 2018: $65,683Expenses 2018: $47,694Net Income 2018: $17,9892018Revenue 2019: $69,566Expenses 2019: $55,510Net Income 2019: $14,0562019Revenue 2020: $67,570Expenses 2020: $74,370Net Income 2020: -$6,8002020Revenue 2021: $68,407Expenses 2021: $88,599Net Income 2021: -$20,1922021Revenue 2022: $68,380Expenses 2022: $99,571Net Income 2022: -$31,1912022Revenue 2023: $49,886Expenses 2023: $49,464Net Income 2023: $4222023Revenue 2024: $225,010Expenses 2024: $77,239Net Income 2024: $147,7712024Revenue 2025: $70,100Expenses 2025: $87,819Net Income 2025: -$17,7192025

Highlighted filing

2015

Revenue$67,063
Expenses$46,302
Net Income$20,761
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Dec 11, 2015
Return Version
2014v5.0
Gross Receipts
$67,063
Mission and Program Overview

Mission

Maintenance of agricultural irrigation system for farmers in the Waco and Custer farming communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$624,966$605,542▼ $19,424
Cap Stk Tr Prin Current Funds$509,750$509,750→ $0
Rtn Earn Endowment Incm Other Fnds$135,177$155,938▲ $20,761
Cash and Non-Interest-Bearing Accounts$49,286$61,469▲ $12,183
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$674,252$667,011▼ $7,241
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$27,959--
Other Liabilities$1,366$1,323▼ $43
Total Liabilities$29,325$1,323▼ $28,002
Net Assets / Fund Balance
Total Net Assets Fund Balance$644,927$665,688▲ $20,761
Total Liabilities and Net Assets / Fund Balance$674,252$667,011▼ $7,241

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$605,542$357,378$962,920
Equipment-$985$985
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Allen PerryDitchriderPT$6,300$6,300
Scott RuffSecretary-$1,800$1,800
Julie PerryLaborer-$540$540
Cody KuntzDirector-$150$150
J William KellerPresident-$150$150
Joe Kemph JrVice President-$150$150
John PattersonDirector-$150$150
Revenue and Support

Revenue Composition

Contributions and Grants
$67,063
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$20,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$36,401
Salaries, Compensation, and Employee Benefits$9,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$19,424--$19,424
Occupancy$8,425--$8,425
Other Salaries and Wages$6,840--$6,840
Current Officers, Directors, Trustees, and Key Employees---$2,400
Interest$1,648--$1,648
Insurance$1,619--$1,619
Fees for Services Accounting-$755-$755
Payroll Taxes$661--$661
Advertising-$277-$277
Other Expenses$56$97-$56
Total Functional Expenses$42,773$1,129$0$46,302
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$1,322
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“Farmers or ranchers who have water rights with the waco custer ditch co.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Reviewed by the president and secretary/treasury.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Distributed to the shareholders who attend the annual meeting in december.”

Filing and Contact Details

Filer

Filer Name
The Waco -Custer Ditch Company
EIN
81-0232971
Phone
4068564283
Address
Po Box 161, Custer, MT 59024

Signing Officer

Name
Scott Ruff
Title
Secretary
Signed
2015-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Ruff
Formed
1963
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
3

Preparer

Firm
Cathy Allen & Co PC
Address
2810 CENTRAL AVE STE B, Billings, MT 59102
Preparer
Cathy B Allen
Phone
4062456933
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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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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0962920
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0605542
IRS990ScheduleD/TotalLiabilityAmt01323
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FARMERS OR RANCHERS WHO HAVE WATER RIGHTS WITH THE WACO CUSTER DITCH CO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY THE PRESIDENT AND SECRETARY/TREASURY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISTRIBUTED TO THE SHAREHOLDERS WHO ATTEND THE ANNUAL MEETING IN DECEMBER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0674252
IRS990/TotalAssetsEOYAmt0667011
IRS990/TotalAssetsGrp/BOYAmt0674252
IRS990/TotalAssetsGrp/EOYAmt0667011
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt067063
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01129
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042773
IRS990/TotalFunctionalExpensesGrp/TotalAmt046302
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029325
IRS990/TotalLiabilitiesEOYAmt01323
IRS990/TotalLiabilitiesGrp/BOYAmt029325
IRS990/TotalLiabilitiesGrp/EOYAmt01323
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0644927
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0665688
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt09240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt067063
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0674252
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0667011
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06190 CUSTER FRONTAGE ROAD
IRS990/USAddress/CityNm0CUSTER
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059024
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT RUFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Waco -Custer Ditch Company
ReturnHeader/Filer/BusinessNameControlTxt0WACO
ReturnHeader/Filer/EIN0810232971
ReturnHeader/Filer/PhoneNum04068564283
ReturnHeader/Filer/USAddress/AddressLine1Txt0Po Box 161
ReturnHeader/Filer/USAddress/CityNm0Custer
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cathy Allen & Co PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02810 CENTRAL AVE STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Billings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04062456933
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cathy B Allen
ReturnHeader/ReturnTs02015-12-11T16:36:41-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$667,011
Liabilities
$1,323
Net assets
$665,688
Revenue
$67,063
Expenses
$46,302
Net income
$20,761
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.77$0.01$7.75$0.70$0.88$0.18
2024Detailed filing. Detailed filing data is available for this year.$7.94$0.01$7.93$2.25$0.77$1.48
2023Detailed filing. Detailed filing data is available for this year.$6.30$0.03$6.28$0.50$0.49$0.00
2022Detailed filing. Detailed filing data is available for this year.$6.29$0.01$6.27$0.68$1.00$0.31
2021Detailed filing. Detailed filing data is available for this year.$6.60$0.01$6.58$0.68$0.89$0.20
2020Detailed filing. Detailed filing data is available for this year.$6.80$0.01$6.79$0.68$0.74$0.07
2019Detailed filing. Detailed filing data is available for this year.$6.87$0.01$6.85$0.70$0.56$0.14
2018Detailed filing. Detailed filing data is available for this year.$6.73$0.01$6.71$0.66$0.48$0.18
2017Detailed filing. Detailed filing data is available for this year.$6.55$0.01$6.53$0.67$0.48$0.19
2016Detailed filing. Detailed filing data is available for this year.$6.36$0.01$6.34$0.68$0.99$0.31
2015Detailed filing. Detailed filing data is available for this year.$6.67$0.01$6.66$0.67$0.46$0.21
2014Detailed filing. Detailed filing data is available for this year.$6.74$0.29$6.45$0.72$0.70$0.02
2013Summary only. Only limited summary data is available for this year.$6.98$0.56$6.42$0.68$1.13$0.45
2012Summary only. Only limited summary data is available for this year.$7.17$0.29$6.87$0.69$0.75$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)12 • $500k-$1M nonprofits