Civic Intelligence

Lower Hanover Canal Association

990EZ • Fiscal year 2024 • EIN 83-0129755

Aug 01, 2023 to Jul 31, 2024 • Filed on Dec 16, 2024

Organization ProfileN/A
PO Box 885Worland, WY 82401

(307) 347-4241

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

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

Liabilities / Revenue

32nd percentile

0.00x

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

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

Net Margin

9th percentile

-43%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

79th percentile

$599

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

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

Asset Growth

9th percentile

-29%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

28th percentile

-3.8%

Faster revenue growth than 28% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$129,644

Down $53,287 (-29%) from 2023

Net Assets

Down

$129,644

Down $53,287 (-29%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin9th percentile

Revenue

Down

$124,010

Down $4,903 (-3.8%) from 2023

Expenses

Up

$176,793

Up $51,633 (+41%) from 2023

Net Income

Down

-$52,783

Down $56,536 (-1506%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$400K$300K$200K$100K$0Assets 2011: $134,537Liabilities 2011: $0Net Assets 2011: $134,5372011Assets 2012: $191,064Liabilities 2012: $64,649Net Assets 2012: $126,4152012Assets 2013: $173,485Liabilities 2013: $49,884Net Assets 2013: $123,6012013Assets 2014: $159,564Liabilities 2014: $35,119Net Assets 2014: $124,4452014Assets 2015: $155,540Liabilities 2015: $20,354Net Assets 2015: $135,1862015Assets 2016: $101,694Liabilities 2016: $5,589Net Assets 2016: $96,1052016Assets 2017: $91,986Liabilities 2017: $0Net Assets 2017: $91,9862017Assets 2018: $123,684Liabilities 2018: $0Net Assets 2018: $123,6842018Assets 2019: $169,883Liabilities 2019: $0Net Assets 2019: $169,8832019Assets 2020: $196,563Liabilities 2020: $0Net Assets 2020: $196,5632020Assets 2021: $171,332Liabilities 2021: $0Net Assets 2021: $171,3322021Assets 2022: $179,133Liabilities 2022: $0Net Assets 2022: $179,1332022Assets 2023: $182,931Liabilities 2023: $0Net Assets 2023: $182,9312023Assets 2024: $129,644Liabilities 2024: $0Net Assets 2024: $129,6442024Assets 2025: $306,534Liabilities 2025: $150,750Net Assets 2025: $155,7842025

Highlighted filing

2024

Assets$129,644
Liabilities$0
Net Assets$129,644
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$200K$100K$0-$100KRevenue 2011: $85,383Expenses 2011: $74,294Net Income 2011: $11,0892011Expenses 2012: $98,8452012Revenue 2013: $106,756Expenses 2013: $109,570Net Income 2013: -$2,8142013Revenue 2014: $101,278Expenses 2014: $100,434Net Income 2014: $8442014Revenue 2015: $104,296Expenses 2015: $93,555Net Income 2015: $10,7412015Revenue 2016: $95,121Expenses 2016: $134,202Net Income 2016: -$39,0812016Revenue 2017: $140,989Expenses 2017: $145,106Net Income 2017: -$4,1172017Revenue 2018: $125,942Expenses 2018: $94,242Net Income 2018: $31,7002018Revenue 2019: $140,613Expenses 2019: $94,413Net Income 2019: $46,2002019Revenue 2020: $135,970Expenses 2020: $109,291Net Income 2020: $26,6792020Revenue 2021: $126,369Expenses 2021: $151,604Net Income 2021: -$25,2352021Revenue 2022: $133,370Expenses 2022: $126,018Net Income 2022: $7,3522022Revenue 2023: $128,913Expenses 2023: $125,160Net Income 2023: $3,7532023Revenue 2024: $124,010Expenses 2024: $176,793Net Income 2024: -$52,7832024Revenue 2025: $154,847Expenses 2025: $128,707Net Income 2025: $26,1402025

Highlighted filing

2024

Revenue$124,010
Expenses$176,793
Net Income-$52,783
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Dec 16, 2024
Return Version
2023v5.0
Gross Receipts
$124,010
Mission and Program Overview

Mission

To provide irrigation services to members of organization

Program Services

DescriptionGrantsExpenses
PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION-$164,284
PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION-$12,509
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRIAN DELLOSSecretary-$599-$599
JOHN HEFENIEDERPresident-$599-$599
LIAL SINNVice Preside-$300-$300
PAUL SCHEUERMANDirector-$300-$300
TOM CLARKDirector-$300-$300
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
2024-12-16

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 64 total 64”

Form 990-ez, Part I, Line 16

“Expenses 2,562 11,700 9,616 fuel 7,252 supplies 36,857 repairs and maintenance 425 bank charges 120 non-investment depreciation 12,509 total 81,041”

Form 990-ez, Part II, Line 24

“Building and equipment 63,999 223,510 less accumulated depreciation 0 172,020 total 63,999 51,490”

Form 990-ez, Part III, Line 31

“Provide irrigation services to members of the organization”

Raw XML Appendix115 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CONNIE CLARK
IRS990EZ/BooksInCareOfDetail/PhoneNum03073474241
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01076 N RD 11
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WORLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd082401
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt089448
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt049174
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-52783
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt023763
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0182427
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0129644
IRS990EZ/GrossReceiptsAmt0124010
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0717
IRS990EZ/LandAndBuildingsGrp/BOYAmt028980
IRS990EZ/LandAndBuildingsGrp/EOYAmt028980
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0182427
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0129644
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0182427
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0129644
IRS990EZ/OccupancyRentUtltsAndMaintAmt03771
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0300
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1599
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2599
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3300
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt4300
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LIAL SINN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRIAN DELLOS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOHN HEFENIEDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PAUL SCHEUERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TOM CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt063999
IRS990EZ/OtherAssetsTotalDetail/EOYAmt051490
IRS990EZ/OtherExpensesTotalAmt081041
IRS990EZ/OtherRevenueTotalAmt064
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE IRRIGATION SERVICES TO MEMBERS OF ORGANIZATION
IRS990EZ/ProgramServiceRevenueAmt0123229
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0164284
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt112509
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt068218
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0176793
IRS990EZ/TotalProgramServiceExpensesAmt0176793
IRS990EZ/TotalRevenueAmt0124010
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PATRONAGE DIVIDEND 64 TOTAL 64
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 2,562 11,700 9,616 FUEL 7,252 SUPPLIES 36,857 REPAIRS AND MAINTENANCE 425 BANK CHARGES 120 NON-INVESTMENT DEPRECIATION 12,509 TOTAL 81,041
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUILDING AND EQUIPMENT 63,999 223,510 LESS ACCUMULATED DEPRECIATION 0 172,020 TOTAL 63,999 51,490
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE IRRIGATION SERVICES TO MEMBERS OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN HEFENIEDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03073474241
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER HANOVER CANAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0830129755
ReturnHeader/Filer/PhoneNum03073474241
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 885
ReturnHeader/Filer/USAddress/CityNm0WORLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453507258
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WESTERN SAGE ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 N 9TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WORLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0824012701
ReturnHeader/PreparerPersonGrp/PhoneNum03073473633
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTI S BAUMSTARCK EA
ReturnHeader/ReturnTs02024-12-16T14:01:59-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
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
$129,644
Liabilities
$0
Net assets
$129,644
Revenue
$124,010
Expenses
$176,793
Net income
-$52,783
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.07$1.51$1.56$1.55$1.29$0.26
2024Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.24$1.77$0.53
2023Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$1.29$1.25$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$1.33$1.26$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$1.26$1.52$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$1.36$1.09$0.27
2019Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$1.41$0.94$0.46
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$1.26$0.94$0.32
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$1.41$1.45$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.06$0.96$0.95$1.34$0.39
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.20$1.35$1.04$0.94$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.35$1.24$1.01$1.00$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.50$1.24$1.07$1.10$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.65$1.26$0.99
2011Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.85$0.74$0.11