Civic Intelligence

Rough & Ready Irrigating Ditch Company

990EZ • Fiscal year 2024 • EIN 84-0411120

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 03, 2025

Organization ProfileN/A
PO Box 119Longmont, CO 80502

(303) 776-7207

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.85x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

2.72x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

61st percentile

4.5%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

56th percentile

6.2%

Faster revenue growth than 56% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$230,231

Up $10,003 (+4.5%) from 2023

Net Assets

Up

$34,764

Up $17,112 (+97%) from 2023

Liabilities

Down

$195,467

Down $7,109 (-3.5%) from 2023

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin78th percentile

Revenue

Up

$71,866

Up $4,196 (+6.2%) from 2023

Expenses

Down

$54,754

Down $4,792 (-8.0%) from 2023

Net Income

Up

$17,112

Up $8,988 (+111%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$600K$400K$200K$0Assets 2011: $30,665Liabilities 2011: $02011Assets 2012: $21,765Liabilities 2012: $542012Assets 2013: $18,313Liabilities 2013: $13,0402013Assets 2014: $512,533Liabilities 2014: $502,507Net Assets 2014: $10,0262014Assets 2015: $182,449Liabilities 2015: $246,8962015Assets 2016: $177,527Liabilities 2016: $246,9592016Assets 2017: $289,222Liabilities 2017: $241,1552017Assets 2018: $278,082Liabilities 2018: $235,1802018Assets 2019: $264,935Liabilities 2019: $228,9862019Assets 2020: $251,982Liabilities 2020: $222,6982020Assets 2021: $242,580Liabilities 2021: $216,174Net Assets 2021: $26,4062021Assets 2022: $218,991Liabilities 2022: $209,463Net Assets 2022: $9,5282022Assets 2023: $220,228Liabilities 2023: $202,576Net Assets 2023: $17,6522023Assets 2024: $230,231Liabilities 2024: $195,467Net Assets 2024: $34,7642024

Highlighted filing

2024

Assets$230,231
Liabilities$195,467
Net Assets$34,764
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$100K$50K$0-$50KRevenue 2011: $57,929Expenses 2011: $53,528Net Income 2011: $4,4012011Revenue 2012: $44,356Expenses 2012: $53,310Net Income 2012: -$8,9542012Revenue 2013: $43,165Expenses 2013: $59,602Net Income 2013: -$16,4372013Revenue 2014: $59,592Expenses 2014: $67,879Net Income 2014: -$8,2872014Revenue 2015: $56,655Expenses 2015: $56,033Net Income 2015: $6222015Revenue 2016: $43,433Expenses 2016: $48,418Net Income 2016: -$4,9852016Revenue 2017: $60,793Expenses 2017: $52,200Net Income 2017: $8,5932017Revenue 2018: $55,132Expenses 2018: $57,712Net Income 2018: -$2,5802018Revenue 2019: $51,593Expenses 2019: $58,546Net Income 2019: -$6,9532019Revenue 2020: $54,199Expenses 2020: $60,866Net Income 2020: -$6,6672020Revenue 2021: $56,604Expenses 2021: $59,482Net Income 2021: -$2,8782021Revenue 2022: $71,779Expenses 2022: $88,657Net Income 2022: -$16,8782022Revenue 2023: $67,670Expenses 2023: $59,546Net Income 2023: $8,1242023Revenue 2024: $71,866Expenses 2024: $54,754Net Income 2024: $17,1122024

Highlighted filing

2024

Revenue$71,866
Expenses$54,754
Net Income$17,112
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 3, 2025
Return Version
2024v5.0
Gross Receipts
$71,866
Mission and Program Overview

Mission

IRRIGATION

Program Services

DescriptionGrantsExpenses
MUTUAL DITCH AND IRRIGATION COMPANY--
MUTUAL DITCH AND IRRIGATION COMPANY--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANGELA R SWANSONSec/Treasure-$0--
JOE WILLISDirector-$0--
MIKE HATTELVice Preside-$0--
KEVIN BODENDirector/Pre-$0--
BRYAN RAFFERTYSuperintendePT$0--
Filing and Contact Details

Filer

Filer Name
Rough & Ready Irrigating Ditch Co
EIN
84-0411120
Phone
3037767207
Address
PO BOX 119, LONGMONT, CO 80502

Signing Officer

Name
Angela R Swanson
Title
Sec/treasurer
Phone
3037767207
Signed
2025-07-03
Discuss with paid preparer
Yes

Preparer

Firm
Rlr Llp
Address
1235 RIVERSIDE AVE, FORT COLLINS, CO 80524-3218
Preparer
A Scott Rulon
Phone
9706925300
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expenses 409 filing fees 10 insurance 5,683 bank service fee 192 dues 250 loan interest 3,062 licenses 70 repairs 2,980 non-investment depreciation 12,214 total 24,870”

Form 990-ez, Part II, Line 24

“Accounts receivable 503 570 200,069 200,069 less accumulated depreciation 117,045 129,259 due from palmerton ditch 76,985 74,093 cwcb loan 5,191 4,392 total 165,703 149,865”

Form 990-ez, Part II, Line 26

“Due to palmerton loan reserve 3,638 4,158 payroll liabilities 146 143 cwcb flood emergency loan 198,792 191,166”

Form 990-ez, Part III, Line 31

“Mutual ditch and irrigation company”

Raw XML Appendix113 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/BusinessName/BusinessNameLine1Txt0DAN GRANT BOOKKEEPING
IRS990EZ/BooksInCareOfDetail/PhoneNum03037767207
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0401 MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LONGMONT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd080501
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt054525
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt080366
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt017112
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0838
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0220228
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0230231
IRS990EZ/GrossReceiptsAmt071866
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt095
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt071771
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017652
IRS990EZ/NetAssetsOrFundBalancesEOYAmt034764
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017652
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt034764
IRS990EZ/OccupancyRentUtltsAndMaintAmt0798
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt414.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANGELA R SWANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOE WILLIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE HATTEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KEVIN BODEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BRYAN RAFFERTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SEC/TREASURE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR/PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SUPERINTENDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0165703
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0149865
IRS990EZ/OtherExpensesTotalAmt024870
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0IRRIGATION
IRS990EZ/PrintingPublicationsPostageAmt0114
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MUTUAL DITCH AND IRRIGATION COMPANY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1MUTUAL DITCH AND IRRIGATION COMPANY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt028134
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0202576
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0195467
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt054754
IRS990EZ/TotalRevenueAmt071866
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSES 409 FILING FEES 10 INSURANCE 5,683 BANK SERVICE FEE 192 DUES 250 LOAN INTEREST 3,062 LICENSES 70 REPAIRS 2,980 NON-INVESTMENT DEPRECIATION 12,214 TOTAL 24,870
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 503 570 200,069 200,069 LESS ACCUMULATED DEPRECIATION 117,045 129,259 DUE FROM PALMERTON DITCH 76,985 74,093 CWCB LOAN 5,191 4,392 TOTAL 165,703 149,865
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUE TO PALMERTON LOAN RESERVE 3,638 4,158 PAYROLL LIABILITIES 146 143 CWCB FLOOD EMERGENCY LOAN 198,792 191,166
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MUTUAL DITCH AND IRRIGATION COMPANY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELA R SWANSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03037767207
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROUGH & READY IRRIGATING DITCH CO
ReturnHeader/Filer/BusinessNameControlTxt0ROUG
ReturnHeader/Filer/EIN0840411120
ReturnHeader/Filer/PhoneNum03037767207
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 119
ReturnHeader/Filer/USAddress/CityNm0LONGMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080502
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841483675
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RLR LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01235 RIVERSIDE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT COLLINS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0805243218
ReturnHeader/PreparerPersonGrp/PhoneNum09706925300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0A SCOTT RULON
ReturnHeader/ReturnTs02025-07-14T15:14:00-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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
$230,231
Liabilities
$195,467
Net assets
$34,764
Revenue
$71,866
Expenses
$54,754
Net income
$17,112
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.30$1.95$0.35$0.72$0.55$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.20$2.03$0.18$0.68$0.60$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.19$2.09$0.10$0.72$0.89$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.43$2.16$0.26$0.57$0.59$0.03
2020Summary only. Only limited summary data is available for this year.$2.52$2.23$0.54$0.61$0.07
2019Summary only. Only limited summary data is available for this year.$2.65$2.29$0.52$0.59$0.07
2018Summary only. Only limited summary data is available for this year.$2.78$2.35$0.55$0.58$0.03
2017Summary only. Only limited summary data is available for this year.$2.89$2.41$0.61$0.52$0.09
2016Summary only. Only limited summary data is available for this year.$1.78$2.47$0.43$0.48$0.05
2015Summary only. Only limited summary data is available for this year.$1.82$2.47$0.57$0.56$0.01
2014Summary only. Only limited summary data is available for this year.$5.13$5.03$0.10$0.60$0.68$0.08
2013Summary only. Only limited summary data is available for this year.$0.18$0.13$0.43$0.60$0.16
2012Summary only. Only limited summary data is available for this year.$0.22$0.00$0.44$0.53$0.09
2011Summary only. Only limited summary data is available for this year.$0.31$0.00$0.58$0.54$0.04