Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Rough & Ready Irrigating Ditch Company
EIN 84-0411120 • 501(c)12 • Longmont, CO
Profile
IRRIGATION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.85x
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Up$230,231
Up $10,003 (+4.5%) from 2023
Liabilities
Down$195,467
Down $7,109 (-3.5%) from 2023
Net Assets
Up$34,764
Up $17,112 (+97%) from 2023
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
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $230,231
- Liabilities
- $195,467
- Net assets
- $34,764
- Revenue
- $71,866
- Expenses
- $54,754
- Net income
- $17,112
Latest Filing Detail
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
| 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
- 2025-07-03
- 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAN GRANT BOOKKEEPING |
| 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 | 54525 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 80366 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 17112 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 838 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 220228 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 230231 |
| IRS990EZ/GrossReceiptsAmt | 0 | 71866 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 95 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 71771 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 17652 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 34764 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 17652 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 34764 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 798 |
| 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 | 165703 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 149865 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 24870 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | IRRIGATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 114 |
| 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 | 28134 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 202576 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 195467 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 54754 |
| IRS990EZ/TotalRevenueAmt | 0 | 71866 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DUE TO PALMERTON LOAN RESERVE 3,638 4,158 PAYROLL LIABILITIES 146 143 CWCB FLOOD EMERGENCY LOAN 198,792 191,166 |
| 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 | 2025-07-03 |
| 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 | 2025-07-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | A SCOTT RULON |
| ReturnHeader/ReturnTs | 0 | 2025-07-14T15:14:00-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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