Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Lower Hanover Canal Association
EIN 83-0129755 • 501(c)12 • Worland, WY
Profile
To provide irrigation services to members of organization
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.49x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Balance Sheet
Assets
Up$306,534
Up $176,890 (+136%) from 2024
Liabilities
Up$150,750
Up $150,750 from 2024
Net Assets
Up$155,784
Up $26,140 (+20%) from 2024
Revenue
Up$154,847
Up $30,837 (+25%) from 2024
Expenses
Down$128,707
Down $48,086 (-27%) from 2024
Net Income
Up$26,140
Up $78,923 (+150%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $306,534
- Liabilities
- $150,750
- Net assets
- $155,784
- Revenue
- $154,847
- Expenses
- $128,707
- Net income
- $26,140
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2024 to Jul 31, 2025
- Signed
- Sep 24, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $154,847
Mission and Program Overview
Mission
To provide irrigation services to members of organization
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION | - | $114,838 |
| PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION | - | $13,869 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LIAL SINN | Vice Preside | - | $0 | - | - |
| BRIAN DELLOS | Secretary | - | $0 | - | - |
| JOHN HEFENIEDER | President | - | $0 | - | - |
| PAUL SCHEUERMAN | Director | - | $0 | - | - |
| TOM CLARK | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lower Hanover Canal Association
- EIN
- 83-0129755
- Phone
- 3073474241
- Address
- PO BOX 885, WORLAND, WY 82401
Signing Officer
- Name
- John Hefenieder
- Title
- President
- Phone
- 3073474241
- Signed
- 2025-09-24
Preparer
- Firm
- Western Sage Accounting Inc
- Address
- 115 N 9TH ST, WORLAND, WY 82401-2701
- Preparer
- Kristi S Baumstarck Ea
- Phone
- 3073473633
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Patronage dividend 106 total 106”
Form 990-ez, Part I, Line 16
“Expenses office expense 1,288 mileage 13,400 insurance expense 5,334 fuel 5,745 supplies 7,430 repairs and maintenance 3,226 bank charges 110 telephone expense 960 chemicals purchased 1,175 other 148 non-investment depreciation 13,869 total 52,685”
Form 990-ez, Part II, Line 24
“Building and equipment 223,510 382,799 less accumulated depreciation 172,020 185,889 total 51,490 196,910”
Form 990-ez, Part II, Line 26
“Unsecured notes and loans payable 0 150,750”
Form 990-ez, Part III, Line 31
“Provide irrigation services to members of the organization”
Raw XML Appendix118 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CONNIE CLARK |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3073474241 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1076 N RD 11 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WORLAND |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 82401 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 49174 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 80644 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 26140 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3747 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 129644 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 306534 |
| IRS990EZ/GrossReceiptsAmt | 0 | 154847 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 577 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 28980 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 28980 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 129644 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 155784 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 129644 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 155784 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3025 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LIAL SINN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BRIAN DELLOS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOHN HEFENIEDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | PAUL SCHEUERMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TOM CLARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 51490 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 196910 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52685 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 106 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE IRRIGATION SERVICES TO MEMBERS OF ORGANIZATION |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 154164 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 114838 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 13869 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 69250 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 150750 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 128707 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 128707 |
| IRS990EZ/TotalRevenueAmt | 0 | 154847 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PATRONAGE DIVIDEND 106 TOTAL 106 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE EXPENSE 1,288 MILEAGE 13,400 INSURANCE EXPENSE 5,334 FUEL 5,745 SUPPLIES 7,430 REPAIRS AND MAINTENANCE 3,226 BANK CHARGES 110 TELEPHONE EXPENSE 960 CHEMICALS PURCHASED 1,175 OTHER 148 NON-INVESTMENT DEPRECIATION 13,869 TOTAL 52,685 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BUILDING AND EQUIPMENT 223,510 382,799 LESS ACCUMULATED DEPRECIATION 172,020 185,889 TOTAL 51,490 196,910 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UNSECURED NOTES AND LOANS PAYABLE 0 150,750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN HEFENIEDER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3073474241 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LOWER HANOVER CANAL ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LOWE |
| ReturnHeader/Filer/EIN | 0 | 830129755 |
| ReturnHeader/Filer/PhoneNum | 0 | 3073474241 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 885 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WORLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 82401 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 453507258 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WESTERN SAGE ACCOUNTING INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 115 N 9TH ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WORLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 824012701 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3073473633 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KRISTI S BAUMSTARCK EA |
| ReturnHeader/ReturnTs | 0 | 2025-12-01T09:27:30-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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