Civic Intelligence

Leggett Ditch and Reservoir Company

EIN 84-0363626 • 501(c)12 • Longmont, CO

Profile

Irrigation Water Delivery

PO Box 1292Longmont, CO 80502
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

37th percentile

0.00x

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

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

32nd percentile

-6.7%

Higher net margin than 32% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$28,136

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 34.9% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Revenue Growth

79th percentile

20%

Faster revenue growth than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

-$5,408

Up $10,329 (+66%) from 2024

Operations
Liabilities / Revenue37th percentileNet Margin32nd percentile

Revenue

Up

$80,663

Up $13,310 (+20%) from 2024

Expenses

Up

$86,071

Up $2,981 (+3.6%) from 2024

Net Income

Up

-$5,408

Up $10,329 (+66%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0-$50KAssets 2011: $39,473Liabilities 2011: $02011Assets 2012: $49,922Liabilities 2012: $02012Assets 2013: $73,801Liabilities 2013: $02013Assets 2014: $82,458Liabilities 2014: $02014Assets 2015: $95,836Liabilities 2015: $02015Assets 2016: $92,848Liabilities 2016: $02016Assets 2017: $113,249Liabilities 2017: $02017Assets 2018: $125,632Liabilities 2018: $02018Assets 2019: $151,189Liabilities 2019: $02019Assets 2020: $182,754Liabilities 2020: $02020Assets 2021: $139,183Liabilities 2021: $0Net Assets 2021: $139,1832021Assets 2022: $129,751Net Assets 2022: $129,7512022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: -$8,6092023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: -$15,7372024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: -$5,4082025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets-$5,408
Open 2025 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $55,580Expenses 2011: $28,155Net Income 2011: $27,4252011Revenue 2012: $53,867Expenses 2012: $43,418Net Income 2012: $10,4492012Revenue 2013: $68,035Expenses 2013: $44,156Net Income 2013: $23,8792013Revenue 2014: $47,589Expenses 2014: $38,932Net Income 2014: $8,6572014Revenue 2015: $52,763Expenses 2015: $39,385Net Income 2015: $13,3782015Revenue 2016: $57,378Expenses 2016: $60,366Net Income 2016: -$2,9882016Revenue 2017: $69,758Expenses 2017: $49,357Net Income 2017: $20,4012017Revenue 2018: $86,908Expenses 2018: $74,525Net Income 2018: $12,3832018Revenue 2019: $68,320Expenses 2019: $42,763Net Income 2019: $25,5572019Revenue 2020: $76,177Expenses 2020: $44,612Net Income 2020: $31,5652020Revenue 2021: $50,885Expenses 2021: $94,456Net Income 2021: -$43,5712021Revenue 2022: $61,193Expenses 2022: $70,625Net Income 2022: -$9,4322022Revenue 2023: $76,620Expenses 2023: $85,229Net Income 2023: -$8,6092023Revenue 2024: $67,353Expenses 2024: $83,090Net Income 2024: -$15,7372024Revenue 2025: $80,663Expenses 2025: $86,071Net Income 2025: -$5,4082025

Highlighted filing

2025

Revenue$80,663
Expenses$86,071
Net Income-$5,408
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
-$5,408
Revenue
$80,663
Expenses
$86,071
Net income
-$5,408
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.05$0.81$0.86$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.16$0.67$0.83$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.09$0.77$0.85$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.30$1.30$0.61$0.71$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.51$0.94$0.44
2020Summary only. Only limited summary data is available for this year.$1.83$0.00$0.76$0.45$0.32
2019Summary only. Only limited summary data is available for this year.$1.51$0.00$0.68$0.43$0.26
2018Summary only. Only limited summary data is available for this year.$1.26$0.00$0.87$0.75$0.12
2017Summary only. Only limited summary data is available for this year.$1.13$0.00$0.70$0.49$0.20
2016Summary only. Only limited summary data is available for this year.$0.93$0.00$0.57$0.60$0.03
2015Summary only. Only limited summary data is available for this year.$0.96$0.00$0.53$0.39$0.13
2014Summary only. Only limited summary data is available for this year.$0.82$0.00$0.48$0.39$0.09
2013Summary only. Only limited summary data is available for this year.$0.74$0.00$0.68$0.44$0.24
2012Summary only. Only limited summary data is available for this year.$0.50$0.00$0.54$0.43$0.10
2011Summary only. Only limited summary data is available for this year.$0.39$0.00$0.56$0.28$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 9, 2026
Return Version
2025v4.0
Gross Receipts
$80,663
Mission and Program Overview

Mission

Water Utility

Program Services

DescriptionGrantsExpenses
Irrigation Water Delivery-$86,071
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CODY PEEPLESDirectorPT$28,136-$28,136
ANNE HANSENSecttreas-$1,500-$1,500
PHILLIP J HANSENPresident-$0--
JIMMY MCALLANBoulder CTY-$0--
DOUG DOUGHTERYDirector-$0--
SAM BARNSLEYVicepresident-$0--
JULES REGNIERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Leggett Ditch and Reservoir Company
EIN
84-0363626
In Care Of
% Anne Hansen
Phone
7202716500
Address
PO Box 1292, Longmont, CO 80502

Signing Officer

Name
Anne Hansen
Title
Secretary
Phone
7202716500
Signed
2026-02-09
Discuss with paid preparer
Yes

Preparer

Firm
McCullough Consulting LLC
Address
1833 S Reed St, Lakewood, CO 80232
Preparer
Shayne P Mccullough
Phone
7205044199
Supplemental Narrative

Additional Explanations

Part I Line 8

“Recapture Previous Exp $12048.00”

Part I Line 16

“Other office expenses $247.00”

Part I Line 16

“Insurance $4474.00”

Part I Line 16

“Assessments $2710.00”

Part I Line 16

“Carryover Water $6439.00”

Part I Line 16

“Dues, Fees & Subscription $3761.00”

Part I Line 16

“Ditch Maintenance $33954.00”

Raw XML Appendix135 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/PersonNm0ANNE HANSEN
IRS990EZ/BooksInCareOfDetail/PhoneNum07202716500
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0WCR 1
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Longmont
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd080501
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt00
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5408
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01900
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt080663
IRS990EZ/InvestmentIncomeAmt03613
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt065002
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-5408
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt520.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt528136
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILLIP J HANSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JIMMY MCALLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANNE HANSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DOUG DOUGHTERY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SAM BARNSLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CODY PEEPLES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JULES REGNIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Boulder Cty
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SectTreas
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VicePresident
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt051585
IRS990EZ/OtherRevenueTotalAmt012048
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Water Utility
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Irrigation Water Delivery
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt086071
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt032586
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt086071
IRS990EZ/TotalProgramServiceExpensesAmt086071
IRS990EZ/TotalRevenueAmt080663
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Recapture Previous Exp $12048.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Other office expenses $247.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $4474.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Assessments $2710.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Carryover Water $6439.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Dues, Fees & Subscription $3761.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Ditch Maintenance $33954.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part I Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANNE HANSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum07202716500
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Leggett Ditch and Reservoir Company
ReturnHeader/Filer/BusinessNameControlTxt0LEGG
ReturnHeader/Filer/EIN0840363626
ReturnHeader/Filer/InCareOfNm0% Anne Hansen
ReturnHeader/Filer/PhoneNum07202716500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1292
ReturnHeader/Filer/USAddress/CityNm0Longmont
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080502
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0862000365
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McCullough Consulting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01833 S Reed St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lakewood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080232
ReturnHeader/PreparerPersonGrp/PhoneNum07205044199
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHAYNE P MCCULLOUGH
ReturnHeader/ReturnTs02026-02-09T17:36:19-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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