Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Union Ditch and Water Co
EIN 84-0340425 • 501(c)12 • Florence, CO
Profile
Irrigation Ditch Maintenance
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Down$401,175
Down $704 (-0.2%) from 2023
Liabilities
Up$4,856
Up $2,093 (+76%) from 2023
Net Assets
Down$396,319
Down $2,797 (-0.7%) from 2023
Revenue
Down$59,400
Down $406 (-0.7%) from 2023
Expenses
Up$64,440
Up $14,529 (+29%) from 2023
Net Income
Down-$5,040
Down $14,935 (-151%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $401,175
- Liabilities
- $4,856
- Net assets
- $396,319
- Revenue
- $59,400
- Expenses
- $64,440
- Net income
- -$5,040
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Apr 30, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $59,400
Mission and Program Overview
Mission
Irrigation Ditch Maintenance
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The organization performs maintenance on a ditch that transports water to approximately 176 persons that support the organization. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Debra McBeth | Board Secretary-Treasurer | PT | $14,412 | - | $14,412 |
| Chad Ones | Board President | - | $0 | - | - |
| Jessica Clayton | Board Vice President | - | $0 | - | - |
| Amy Nasta | Board Member | - | $0 | - | - |
| Dixie Wright | Board Member | - | $0 | - | - |
| Brandon Angel | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Union Ditch and Water Co
- EIN
- 84-0340425
- Phone
- 7197846557
- Address
- PO Box 71, Florence, CO 81226-0071
Signing Officer
- Name
- Debra McBeth
- Title
- Treasurer
- Phone
- 7197846557
- Signed
- 2025-04-30
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 8
“Late Fees $46.00 Certificate Fees $200.00 Pinnacol Assurance Dividend $49.00”
Form 990-EZ, Part I, Line 16
“Administration $467.00 Social Security $3,000.00 Insurance $5,227.00 Colorado Water Congress $235.00”
Form 990-EZ, Part I, Line 20
“Escrow Accounts back to company $2,243.00”
Form 990-EZ, Part II, Line 24
“Accounts Receivable $1,533.00 Water Rights $300,000.00”
Form 990-EZ, Part II, Line 26
“Accrued Social Security $396.00 Accrued Federal Withholding $100.00 Escrow Accounts $4,360.00”
Form 990-EZ, Part IV
“Each officer and board member attends four meetings per year. Each meeting lasts an average of one hour.”
Raw XML Appendix142 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/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Debra McBeth |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7197846557 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 113 W 5th Street |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Florence |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 812261124 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 100421 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 99642 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5040 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 0 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 401879 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 401175 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 59400 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 20 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 59085 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 399116 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 396319 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 399116 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 396319 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 16295 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 14412 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Chad Ones |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Jessica Clayton |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Debra McBeth |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Amy Nasta |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Dixie Wright |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Brandon Angel |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Board President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Board Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Board Secretary-Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Board Member |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 301458 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 301533 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 2243 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8929 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 295 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Irrigation Ditch Maintenance |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 0 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The organization performs maintenance on a ditch that transports water to approximately 176 persons that support the organization. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 39216 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CO |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2763 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4856 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 64440 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 59400 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Late Fees $46.00 Certificate Fees $200.00 Pinnacol Assurance Dividend $49.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Administration $467.00 Social Security $3,000.00 Insurance $5,227.00 Colorado Water Congress $235.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Escrow Accounts back to company $2,243.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Accounts Receivable $1,533.00 Water Rights $300,000.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Accrued Social Security $396.00 Accrued Federal Withholding $100.00 Escrow Accounts $4,360.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Each officer and board member attends four meetings per year. Each meeting lasts an average of one hour. |
| 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 I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part II, Line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part IV |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Debra McBeth |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7197846557 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UNION DITCH AND WATER CO |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UNIO |
| ReturnHeader/Filer/EIN | 0 | 840340425 |
| ReturnHeader/Filer/PhoneNum | 0 | 7197846557 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 71 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Florence |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 812260071 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-04-30T21:01:47-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.