Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Rough & Ready Irrigating Ditch Company
990EZ • Fiscal year 2023 • EIN 84-0411120
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.92x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Up$220,228
Up $1,237 (+0.6%) from 2022
Net Assets
Up$17,652
Up $8,124 (+85%) from 2022
Liabilities
Down$202,576
Down $6,887 (-3.3%) from 2022
Revenue And Expenses
Revenue
Down$67,670
Down $4,109 (-5.7%) from 2022
Expenses
Down$59,546
Down $29,111 (-33%) from 2022
Net Income
Up$8,124
Up $25,002 (+148%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- May 19, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $67,670
Mission and Program Overview
Mission
IRRIGATION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| MUTUAL DITCH AND IRRIGATION COMPANY | - | - |
| MUTUAL DITCH AND IRRIGATION COMPANY | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ANGELA R SWANSON | Sec/Treasure | - | $0 | - | - |
| JOE WILLIS | Director | - | $0 | - | - |
| MIKE HATTEL | Vice Preside | - | $0 | - | - |
| KEVIN BODEN | Director/Pre | - | $0 | - | - |
| BRYAN RAFFERTY | Superintende | PT | $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
- 2025-05-19
- 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 393 insurance 5,988 bank service fee 75 director fee 400 dues 160 loan interest 3,341 licenses 32 repairs 8,275 non-investment depreciation 12,497 total 31,161”
Form 990-ez, Part II, Line 24
“Accounts receivable 0 503 equipment 0 2,907 less accumulated depreciation 0 2,907 improvements 0 1,277 less accumulated depreciation 0 1,277 2013 engineering 0 13,041 less accumulated depreciation 0 8,870 flooding & rehab project 0 94,574 less accumulated depreciation 0 64,324 hydro pump repair 0 568 less accumulated depreciation 0 568 hydrovac services 0 9,265 less accumulated depreciation 0 5,212 capital improvements 0 9,833 less accumulated depreciation 0 5,508 2018 flooding & rehab project 0 57,124 less accumulated depreciation 0 25,476 rr culvert 0 11,480 less accumulated depreciation 0 2,903 due from palmerton ditch 79,956 76,985 cwcb loan 0 5,191 fixed assets 101,485 0 total 181,441 165,703”
Form 990-ez, Part II, Line 26
“Due to palmerton loan reserve 3,119 3,638 payroll liabilities 126 146 cwcb flood emergency loan 206,218 198,792”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAN GRANT BOOKKEEPING LLC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3037767207 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 401 MAIN ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LONGMONT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80501 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 37550 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 54525 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8124 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 373 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 218991 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 220228 |
| IRS990EZ/GrossReceiptsAmt | 0 | 67670 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 89 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 67581 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 9528 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 17652 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 9528 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 17652 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 799 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 14.00 |
| 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 | ANGELA R SWANSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOE WILLIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MIKE HATTEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KEVIN BODEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BRYAN RAFFERTY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SEC/TREASURE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR/PRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SUPERINTENDE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 181441 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 165703 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 31161 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | IRRIGATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 85 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MUTUAL DITCH AND IRRIGATION COMPANY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | MUTUAL DITCH AND IRRIGATION COMPANY |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 27128 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 209463 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 202576 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 59546 |
| IRS990EZ/TotalRevenueAmt | 0 | 67670 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSES 393 INSURANCE 5,988 BANK SERVICE FEE 75 DIRECTOR FEE 400 DUES 160 LOAN INTEREST 3,341 LICENSES 32 REPAIRS 8,275 NON-INVESTMENT DEPRECIATION 12,497 TOTAL 31,161 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 0 503 EQUIPMENT 0 2,907 LESS ACCUMULATED DEPRECIATION 0 2,907 IMPROVEMENTS 0 1,277 LESS ACCUMULATED DEPRECIATION 0 1,277 2013 ENGINEERING 0 13,041 LESS ACCUMULATED DEPRECIATION 0 8,870 FLOODING & REHAB PROJECT 0 94,574 LESS ACCUMULATED DEPRECIATION 0 64,324 HYDRO PUMP REPAIR 0 568 LESS ACCUMULATED DEPRECIATION 0 568 HYDROVAC SERVICES 0 9,265 LESS ACCUMULATED DEPRECIATION 0 5,212 CAPITAL IMPROVEMENTS 0 9,833 LESS ACCUMULATED DEPRECIATION 0 5,508 2018 FLOODING & REHAB PROJECT 0 57,124 LESS ACCUMULATED DEPRECIATION 0 25,476 RR CULVERT 0 11,480 LESS ACCUMULATED DEPRECIATION 0 2,903 DUE FROM PALMERTON DITCH 79,956 76,985 CWCB LOAN 0 5,191 FIXED ASSETS 101,485 0 TOTAL 181,441 165,703 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DUE TO PALMERTON LOAN RESERVE 3,119 3,638 PAYROLL LIABILITIES 126 146 CWCB FLOOD EMERGENCY LOAN 206,218 198,792 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MUTUAL DITCH AND IRRIGATION COMPANY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANGELA R SWANSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SEC/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3037767207 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROUGH & READY IRRIGATING DITCH CO |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROUG |
| ReturnHeader/Filer/EIN | 0 | 840411120 |
| ReturnHeader/Filer/PhoneNum | 0 | 3037767207 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 119 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LONGMONT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 80502 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 841483675 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RLR LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1235 RIVERSIDE AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FORT COLLINS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 805243218 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9706925300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | A SCOTT RULON |
| ReturnHeader/ReturnTs | 0 | 2025-05-29T14:16:00-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $220,228
- Liabilities
- $202,576
- Net assets
- $17,652
- Revenue
- $67,670
- Expenses
- $59,546
- Net income
- $8,124